Publication de renseignements pour les gouvernements et les commerçants

Ministerial Decree 403/92 of 24 June 1992

Fees and charges are applied only for special services provided during non-business time and/or outside customs areas, at the request of the operator.
Explanatory website

Drugs, psychotropic substances: National law – "Testo Unico" Decree of the President of the Republic n. 309/90.

Medicines: National law - Decree of Ministry of Health of 11.02.1997 (import procedures of medicines registered abroad for personal use).

Waste: National law – Environment Code - Legislative Decree n. 152/2006.

Cultural Goods: National law – Code of Cultural Goods, legislative decree no. 42/2004; Ministerial decree 6.12.2017 – general guidelines for the assessment of the issue or refusal of the certificate of free movement by the export offices of objects of art

National Law: D.P.R. 23/01/1973 n.43 (T.U.L.D.)

Consolidated text of provisions governing customs matters: D.Lgs 15/01/2016 No. 8.

D.lgs. 31/12/1992 n.546 Provisions concerning tax proceedings


Legge 31 agosto 2022 n. 130 "Disposizioni in materia di giustizia e di processo tributario"

D.Lgs 2/07/2010 n. 104 "Codice del Processo amministrativo" (Code of the Administrative Procedure) così come aggiornato: Legge 28/3/2022 n. 25; Legge 28 aprile 2022 n. 46