Lack of harmonisation of customs sanctions: Italian case

This presentation examines the lack of harmonisation of customs sanctions across the EU, with a detailed look at the Italian legal framework, and is directly relevant to customs and trade compliance professionals operating across member states with divergent enforcement regimes.

Topics covered:

• Divergence between EU member states in sanctioning customs violations (administrative-only, criminal-only, or both, as in Italy)
• EU treaty basis for harmonisation concerns: Article 34 TFEU (non-tariff barriers, quantitative restrictions) and Article 4(3) TEU (sincere cooperation)
• Forum shopping and distortion of competition as consequences of fragmented sanctioning systems
• Italy's customs reform (Legislative Decree No. 141/2024) and its link to the principles of effectiveness, proportionality and deterrence under Article 42 of the EU Customs Code
• Article 96 of the Decree: administrative penalty ranges (100%-200% and 80%-150% of duties owed), minimum fines, and the €10,000 threshold distinguishing administrative from criminal offences
• Practical and legal problems arising from the new Italian regime, including referrals to the European Public Prosecutor's Office (EPPO), discriminatory outcomes after case dismissal, and the limitation period for recovering customs duties under Article 103(2) of the EU Customs Code
• The call for a harmonised, EU-wide system of customs sanctions

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.