The customs declaration is always mandatory
Introducing in Italy goods coming from a non-EU country is subject to prior customs declaration if it exceeds certain limits of value (430,00 euros total, limit that goes down to 300,00 euros in the case of transit by land and 150,00 euros for people under 15).
It should be noted, in fact, that any consumer product purchased in a non-EU country must be declared on return to Italy or EU territory. This declaration is not necessary if the articles are devoid of commercial character and if their total value does not exceed the limits indicated above: otherwise it is mandatory to declare the possession of the goods and pay the customs duties. Customs checks take place in the first country of arrival for hand baggage and at the final destination for checked baggage.
The Provincial Tax Commission of Como, with decision n. 31/2018, has stated the obligation of prior notification to customs regardless of the title of possession of the goods
Furthermore, any negative reply to the request of customs officers, regarding the existence of goods to be declared, constitutes an untruthful declaration to which the claim of taxes and penalties follows, also becoming irrelevant to the subjective element of the offense.
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