Customs law

The introduction of the new Union Customs Code (UCC) has resulted in the intensification of intra-EU trade, facilitated by shared principles that can be traced back to a single regulatory matrix.

However, on the operational level, companies may find difficulties related to tariff classification of products, interpretation of related headings and subheadings, determination of customs value, and so on.

Also with reference to international trade transactions, which take place outside the Union market both at the import and export stages, numerous cautions must also be exercised, since complications may arise determined by the incorrect classification of products, the’inaccurate application of the rules relating to the’preferential or non-preferential origin, the absolute lack of certificates of origin, the inaccurate compilation of the SAD, the irregular EC Certification of products placed on the European market, the existence of restrictions on the introduction of certain products into certain countries and others.

Studio Legale de Capoa has a consolidated experience and expertise in providing legal support to exporting or importing companies in the out-of-court management of customs disputes, in assisting its clients before the Italian Customs Authorities, including Agenzia della Dogane e dei Monopoli and Territorial Offices of Customs, Ministry of Finance and national tax courts in customs litigation.

SPECIFIC AREAS OF COMPETENCE

The professionals of Studio Legale de Capoa specializing in the area of customs law provide legal advice and assistance on:

• Application of Incoterms;
• Interpretation of the Union Customs Code (UCC);
• Customs Declaration;
• Assessment in Customs;
• Community and Non-Community Free Ports;
• Classification of goods;
• Preferential and non-preferential origin of goods;
• Determination of the value of goods;
• Royalties;
• Customs and VAT Deposits;
• Import VAT;
• Assistance in obtaining AEO certificate/certification;
• International and intra-community transactions;
• Recognition of concessions and exemptions;
• Responsibilities of CADs and customs officers;
• Customs appeals and litigation;
• Product labeling;