The final review of the legislative decree relating to the national provisions that integrate the Union Customs Code was initiated in the Council of Ministers no. 90 of 26 July. The new code is intended to replace the old Consolidated Customs Act and all other special regulations that regulate the import and export of goods.
A reform of the Customs Code has been long-awaited with the aim of simplifying and speeding up controls, thus facilitating the movement of goods. Below are some of the most significant innovations
Simplification in controls
The first significant change is in the number of articles of law, which goes from over 400 to 122. Also, in the new system of much of the provisions of the Union Customs Code are implemented, thus reducing the time for examining practices and managing coordination between the two systems.
Another step towards simplification is the review of territorial competences. The new legislation provides that, if the customs control concerns declarations presented at different offices, the office responsible for the assessment will be the one located in the region where the main office of the interested party is located.
Special customs regimes and VAT on importation
Another important change concerns the special customs regimes, in particular the temporary importation disappears and new limits are defined regarding the temporary exportation, which can only concern goods intended to be reimported as they are and used as samples for study, sampling, experimentation, testing or for trade fairs, technical, scientific events or other similar needs.
The nature of VAT on importation is revised, currently considered an internal tax, it will become, with some exceptions, a customs duty, which will affect on the role and responsibility of indirect customs representatives.
Smuggling in the new customs code
Currently there are 18 articles of law in the TULD relating to the crime of smuggling, these will be reduced to just two cases: smuggling due to failure to declare and smuggling due to incorrect declaration. Furthermore, the crime of smuggling, as provided for by art. 82 in the new law, will also include the undue request for the return of paid customs duties. Furthermore, the minimum threshold for contesting the crime of smuggling is lowered to 10,000 euros.
Control bodies
Another important change concerns the control bodies: the role of the European Public Prosecutor’s Office in the supervision and application of customs laws within the European Union is extended. This institution is highly specialized in financial crimes and specifically will be able to investigate, prosecute and bring to trial cases of customs fraud that damage the budget of the European Union