ROMA (ITALPRESS) – Changes everything for companies that import sensitive goods in Italy. With circular No 18/D of 8 July 2026, the Customs Agency has clarified that those who import products to resell them to other distributors (see B2B) will no longer be sanctioned in customs for any non-compliance, as has happened so far in thousands of cases even with milionary fines.
The key point: the Customs now distinguishes two different moments. One is the customs clearance of the goods (when the duties are paid and exits from the customs warehouse). The other is the real “market entry”, that is, when the product comes to those who really use it. In B2B sales, it clarifies the circular, this second moment happens only after the customs clearance – so you can not sanction the importer as if he were responsible for the final sale. To use it, it will be enough to attach to customs documents, where the importer certifies that the goods are destined to another distributor or to an extra-EU market.
The novelty will have an immediate impact on the many open litigations between companies and Customs Agency, especially in the field of batteries and electronic devices (RAEE). The circular must be underlined, it is an address already manifested at the jurisprudential level in many cases analysed by the Court of Genoa.
“The circular will have an immediate effect on many litigations, already several times decided in favour of importers in the first instance, concerning sanctions of very considerable amount, often decidedly disproportionate to the value of the goods – says Stefano Comisi, partner lawyer of Armella and Associati -. It will be interesting to check whether the Irrogators of the sanctions will immediately take note of the change of the administrative paradigm or whether it will be necessary to wait for the first statements of the Court of Cassation”.
– photos of repertoire IPA Agency –
(ITALPRESS).





