- 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 (TULD) under DPR 43/73.
- The legislative intervention did not change the provisions regarding the VAT exemption for processing carried out on goods of non-EU origin within the territory of the State.
- Article 9 of DPR 633/72 still mentions international services under the non-imposition regime, including usual manipulations in customs warehouses and treatments for non-EU goods under temporary importation.
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.
