Tariffs & Customs
LEXIA supports Italian and international businesses in the efficient and compliant management of cross-border customs and trade operations, offering an integrated approach that combines legal, tax, and regulatory expertise. We assist clients with tariff classification, determination of preferential and non-preferential origin, and customs valuation — including cases involving royalties, licenses, and intra-group transactions. Our team provides ongoing support in managing relationships with customs authorities and obtaining essential authorisations such as the EORI code, AEO status, and authorised exporter certifications.
We assist clients in accessing and managing special customs regimes — including transit, temporary admission, and customs/VAT warehousing — and in implementing simplified procedures and digital solutions to optimise logistics and documentation flows. Our practice advises on export restrictions, embargoes, dual-use goods, and international sanctions, including compliance with recent EU regulations such as the CBAM and the EU Deforestation Regulation (EUDR). We also support companies in developing internal export compliance programs, using the e-Licensing system, and training staff to ensure secure and efficient export processes.
We represent clients in all phases of customs disputes, both administrative and judicial, including reassessments, penalties, seizures, and confiscations. We assist in preparing binding customs rulings (BTI, IVO) and managing inspections. In M&A and international restructuring transactions, we conduct targeted due diligence to assess the customs compliance of the target company and propose corrective actions where needed. Our department works closely with the Tax, Corporate Crime, Public Law, and Data & Technology teams to deliver integrated and high-value legal support.
