End-to-end customs compliance for cross-border commerce: EORI registration in Italy and across the EU, customs declarations, CBAM Carbon Border Adjustment reporting, customs valuation defence, post-clearance amendments, and AEO Authorised Economic Operator advisory. We handle the technicalities so your shipments move on schedule.
Customs compliance is the silent partner of cross-border tax. A misclassified HS code, an undervalued shipment, or a missed CBAM report can stop a container at the port more effectively than any VAT dispute. We work upstream of these problems.
Economic Operators Registration and Identification number application for the EU (Italian EORI is the most common via Agenzia delle Dogane), the UK (GB EORI), and other customs unions. Required for any business clearing goods through customs in its own name.
We file the application, liaise with the customs authority, and coordinate the cross-recognition between Italian and other EU/UK customs systems. Typical timeline: 2 to 5 working days for an Italian EORI.
Regulation EU 2023/956. Currently in its transitional reporting phase (October 2023 to December 2025). Definitive phase begins 1 January 2026 with quarterly reports already mandatory, financial obligations from 2027.
Quarterly CBAM reports cover embedded emissions in iron, steel, aluminium, cement, fertilisers, electricity and hydrogen imports. We prepare the reports, coordinate with your suppliers for emissions data, and from 2027 will handle CBAM certificate purchase and surrender.
The customs value of imported goods determines duty owed. Recent ECJ jurisprudence (e.g. G GmbH C-307/23) has tightened how related-party transactions, royalties, assists and successive sales feed into the transaction value method under Article 70 UCC.
We review your declared values against the six WTO valuation methods, defend against authority challenges, and structure your supply chain to minimise unrecoverable customs cost without crossing the avoidance line.
The Combined Nomenclature (CN) and TARIC system determine your duty rate, anti-dumping exposure, and licensing requirements. A 2-digit shift can move a product from 0% to 17% duty.
We prepare and defend classification rulings, apply for Binding Tariff Information (BTI) decisions where useful, and audit your existing master data for recurrent classification errors.
Union Customs Code Article 23. AEO status (Customs Simplifications under Art. 38(2)(a); Security and Safety under Art. 38(2)(b); or AEO Full combining both) grants reduced controls, priority treatment, mutual recognition with the US C-TPAT and other regimes, and substantial commercial credibility for cross-border operators.
We assess AEO readiness against the four UCC compliance criteria (customs compliance, record-keeping, financial solvency, practical competence/professional qualifications), prepare the application dossier, and coordinate the on-site audit by the Agenzia delle Dogane. Typical preparation: 6 to 9 months. Status maintained through periodic re-validation under Article 23(5).
Italian and EU customs authorities conduct routine post-clearance audits under Article 48 UCC, examining declared values, origin, classification, and procedure use across rolling three-year windows. An audit can result in retroactive duty assessment, anti-dumping liability, and reputational damage on the AIDA risk register.
We represent clients in customs audits before the Agenzia delle Dogane, prepare the document defence pack, respond to the Processo Verbale di Constatazione (PVC), and pursue appeal through the Italian tax courts (Commissioni Tributarie) where warranted. We also run pre-audit health checks so the inspection finds nothing to assess.
Article 173 of the Union Customs Code allows amendment of declarations within three years where errors are identified. Article 119 permits refunds of overpaid duty. The procedure is technical and authority-specific.
We identify amendment opportunities through historic declaration review, prepare the supporting documentation, and pursue refunds before the customs authorities. Routine outcome on a clean case: 8 to 16 weeks.
Customs touches every physical shipment. For ecommerce sellers on Amazon, eBay, Shopify, TikTok Shop, Cdiscount, Bol, Allegro, Otto, and the wider European marketplace ecosystem, customs is the difference between products that arrive and products that get held.
For enterprise importers and exporters, customs is where margin gets reclaimed. Our customs advisory team works alongside your tax and logistics functions to identify duty deferment opportunities, special procedures (inward processing, customs warehousing, end-use), and origin planning that survives post-clearance audit.
Book a senior-led discovery call. We will scope your situation, set clear written terms, and put you on a defined timeline.