The Italian Customs and Monopolies Agency (ADM) has just issued Circular No. 18/2025, implementing the landmark Constitutional Court Ruling No. 93/2025 — and it could change the way import VAT violations are handled.
For the first time, customs confiscation is no longer automatic when a taxpayer fails to pay import VAT. If the taxpayer promptly regularizes the situation by paying the tax, interest, and penalties, confiscation is now considered disproportionate and can be avoided.
The Circular does, however, make clear that confiscation remains mandatory if the evasion also involves customs duties.
This move marks a major step forward for taxpayers’ rights, emphasizing fairness and proportionality while encouraging compliance. It’s a signal that prompt corrective action can make a real difference — a welcome clarification for businesses navigating the complex world of import regulations.
Fabio Alesi
Partner, Tax Advisor and CPA