Settlement of customs disputes

The Circular of the Customs and Monopolies Agency, No. 9/2023 of 14 March 2023 clarified that Article 1, paragraphs 186 to 202, Law No. 197/2022, which allows a simplified settlement of tax disputes pending before the Italian tax courts, may be applied also to customs duties and related penalties. This provision allows for sanctions to be set at zero, paying the full amount of the disputed taxes (VAT and other custom duties).

The application for the settlement must be submitted within June 30, 2023 for each autonomous dispute pending. The full amount for the settlement or in case of payment by instalment (the full amount may be divided into a maximum of 20 quarterly instalments) the first instalment, must be paid within the above deadline.