CUSTOMS LAW AND EXCISE DUTIES

The firm has developed a strong expertise in customs law and excise duties, the latter being particularly important because of the high added value of goods subject to consumption taxes, which are harmonized at EU level. As for customs law, the firm offers consulting on the institutions and operations pertaining to international trade, providing legal assistance in case of litigations.

The firm has also developed specific experience on tariff arrangements related to correct origin of goods and value determination (i.e. defining criteria for including royalties in the value of goods) and on the application of the presumption of release for consumption of goods.

The firm offers clients the following services:

• assistance for the administrative procedure aimed at reviewing the assessment;

• advice on binding tariff information and correct tariff classification of goods;

• assistance after completion of the assessment procedure and drafting of pleadings for the customs examination records;

• consulting and advice on the application of duties and excises;

• management of litigations related to the import and export of goods, including controversies related to contraband;

• advice on the institutions and the operations pertaining to international trade.