Customs Law

Diritto Doganale


Customs law is a branch of tax law that deals with regulating the customs tax relationship, especially the legislation on import and export between States, given the prohibition of customs duties aimed at the creation of the customs union.

It is a harmonised subject matter, with constant interaction of multiple regulatory sources (at national, European and international level), which is now governed by the Customs Code (EU Regulation no. 952 of 9.10.2013).


We at Studio Legale Tributario Torcello (#SLTT) counsel and assist our clients in customs matters, with an eye on import and export operations.

We support our Clients right from the out-of-court discussions with the Customs Authorities in charge, as we take care of the entire administrative process concerning the customs debt: from issues regarding goods classification and value, to problems concerning the movement of goods and international trade.

We help our Clients in designing a “prevention plan” by building a “tailor-made” strategy. The goal is to interact with the relevant Customs Authorities and choose the appropriate customs scheme to lower the risks and reduce costs.

Our services include assistance in court, as we represent and support our Clients in the handling of administrative and tax proceedings (respectively before the competent authorities and Tax Courts).

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