Customs law and international trade

Customs law and international trade

We have long and uncommon experience in customs law and international trade. With regard to customs law, we deal, inter alia, with tariff classification of products in the CN, interpretation of the relative headings and subheadings, application of the rules relating to preferential or non-preferential origin, refund or remission of customs duties, tariff quotas, determination of the customs value of goods, binding tariff information.

We advise and assist both natural and legal persons affected by EU economic sanctions and restrictive measures.

In addition, we provide advice and assistance on anti-dumping and anti-subsidy law, as well as on matters relating to WTO regulations.

We assist and advise our clients both before the European Institutions (European Commission and Council of the European Union), the EU Courts (General Court and Court of Justice of the European Union), and before the national authorities and national tax, administrative and civil courts, even of last instance.

Among other things, we provide support for the informal consultation of the competent services of the European Commission or for the presentation to this institution of complaints when the practice followed at national level is in conflict with EU law.

Our clients include, among others, companies and associations of primary importance active in the import, export and marketing of textile and agri-food products (including fruit and vegetables, fish products, meats and preserves).

Avv. Moretto was for several years (from 2001 to 2014) co-author of the Codice doganale for the House ed. La Tribuna (last ed. 2014).

Some of our most significant experiences

Tariff quotas – Alleged abuse of the right : thanks to a preliminary question raised by our Firm, the Court of Justice clarifies the conditions under which a traditional importer who has run out of licenses can buy imported garlic at a preferential rate of duty. The text of this important judgment (case C-131/14) is published on the website of the Court of Justice and can be read by clicking on the following link: curia.europa.eu

Imports at subsidized duty : our Firm,  Moretto Studio legale, and the Firm Rondello win before the Italian Supreme Court of Cassation in a case relating to the import of garlic at a preferential rate of duty. The text of the judgement (Cass. N. 2069/2017) can be read by clicking on the following link: http:/ /www.italgiure.giustizia.it