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Reform of Customs Laws: Abolition of TULD and Continuation of VAT Exemption for International Services

  • The reform of customs regulations with the entry into force of Legislative Decree 141/2024 on October 4, 2024, resulted in the repeal of the previous Customs Code
  • The reform did not change the provisions regarding the VAT exemption for processing carried out on goods from outside the EU
  • Article 9 of Legislative Decree 633/72 still mentions international services exempt from VAT, including usual manipulations in customs warehouses and treatments for goods from outside the EU temporarily imported

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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