Abstract
Customs criminal and administrative penalties in Italy are considered in the light of the general principles set out in the European Union Treaties and the rulings of the European Court of Justice. The Italian regulatory framework, found mainly in Presidential Decree no. 43/1973, including the Consolidated Act on Customs Laws, in addition to appearing at odds with the basic criteria of proportionality of penalties, is notable – following the decriminalization of numerous cases that in the past constituted a criminal matter – for a paradoxical tendency, that is to punish, in some cases, crimes due to simply negligent conduct in a more serious way than malicious behaviour. Probably due to the apparent need to modify a series of obsolete and unclear regulations, in 2019 the Italian legislative body delegated the Government to draft new national customs regulations, including those pertaining to penalties. This paper also examines the tools available to economic operators to minimize any sanctions and knowingly manage customs activities in Italy. Penalties, Customs, Italian, Proportionality, Smuggling, European, Code, Decriminalization, Declaration, Repentance
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