Application to customs activities of the Cura Italia decree

The Customs Agency provides the first clarifications on the scope of application of the rules provided by the decree-law Cura Italia in customs matters.

For the activities aimed at the assessment and post-clearance recovery of customs duties of the related duties, the suspension of the terms relating to the activities of the imposters (clearance, control, assessment, collection) cannot be applied.

The two-year extension of the limitation period cannot also be applied to activities aimed at recovering import duties and VAT because it is contrary to the primary provisions of the Customs Code of the European Union.

Such acts must, therefore, be notified in compliance with the terms established by European legislation, even during the period of suspension provided for by the Decree.

The suspension of the terms of payment of the payment slips issued by collection agents expiring between 8 March and 31 May 2020, also applies to the collection of customs duties. Therefore, the suspension of the terms of payment also applies to the registration of the files relating to own and traditional resources and other customs duties collected on importation.

Payments not made during the suspension period will have to be “recovered” by a single instalment payment on 31 May 2020.

Payment of the periodic and deferred customs duties due between 19 March and 30 April 2020 shall be deferred for a further 30 days, without interest.

This provision is applicable only to entities operating freight transport activities, as they are the only recipients of the emergency-related support measures from Covid-19.

The beneficiaries of the transport and logistics sector support measures are listed in the circular attached.

The prevalence of European customs regulations over national regulations also has an effect on the Customs Decision System and therefore the deadlines in administrative procedures are not suspended.

With regard to the effects of expiring administrative acts, the Customs Agency recognizes that the customs authorities, even at the request of a party, can extend the deadlines for the adoption of decisions.

All details are set out in the attached circulars.