Elementi e materiali di diritto doganale. III edizione ampliata e aggiornata

Authors

Luca Moriconi
University of Milan
ORCID logo https://orcid.org/0000-0001-6932-7237
Keywords: Customs, Customs procedure, Export control, Dual Use, Custom simplification, Compliance

Synopsis

Following the introduction of the course “Customs Law and Trade Policy of the European Union” as part of the bachelor’s degree program in International Studies and European Institutions (SIE) at the University of Milan, it was deemed necessary to revise this volume in order to update and expand the topics covered. In addition to the necessary review of the cited regulatory sources and practice documents, certain sections of the volume have been expanded to include topics not present in previous editions, taking into account the most significant recent developments, as well as updating and supplementing the supplementary materials included with the volume. In light of the most recent changes in the international geopolitical landscape, foreign trade has been affected by unexpected and unpredictable situations of uncertainty, making it essential for those involved in international trade to gain an ever-greater understanding of customs dynamics and procedures, as well as the potential risks associated with measures regulating international trade.

Furthermore, at the EU level, the Commission’s proposed reform of the Customs Code envisions a digital and integrated environment for data management and risk analysis, within which the strategic role of trusted operators is further strengthened, as they are granted access to an ever-increasing range of simplifications.

 

 

 

 

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Author Biography

Luca Moriconi, University of Milan

Lecturer and expert in customs matters. Adjunct professor of customs law at the University of Milan and at the Università Cattolica del Sacro Cuore of Milan. He is the author of several publications and speaker in numerous courses and seminars on customs matters.

References

1) Sentenza della Corte di giustizia UE del 12 maggio 2022 (causa C-714/20)

reperibile sul sito della Corte di Giustizia dell’Unione europea: https://curia.europa.eu/juris/document/document.jsf?docid=259146&mode=req&pageIndex=1&dir=&occ=first&part=1&text=&doclang=IT&cid=3440614

2) European Commission - Guidance on Non-Preferential Rules of Origin (March 2022)

reperibile sul sito della Commissione europea – Taxation and Customs Union (Taxud): https://taxation-customs.ec.europa.eu/document/download/2fddb411-361d-4b25-9286-a9318125ee2a_en?filename=Guidance%20on%20non-preferential%20rules%20of%20origin.pdf

3) Raccomandazione (UE) n. 2019/1318 della Commissione del 30 luglio 2019

reperibile sul sito dell’Unione europea – EUR Lex: https://eur-lex.europa.eu/legal-content/IT/TXT/PDF/?uri=CELEX:32019H1318&qid=1666592247694&from=EN

4) Decreto legislativo 26 settembre 2024, n. 141 – (All. 1) Disposizioni nazionali complementari al codice doganale dell’Unione

reperibile sul sito CeRDEF: https://def.finanze.it/DocTribFrontend/getAttoNormativoDetail.do?ACTION=getSommario&id=%7BB2E6B77A-DC21-4AB9-AD30-2873E8A0A74D%7D

5) Ordinanza della Corte di cassazione n. 14908 del 11 maggio 2022

reperibile sul sito della Corte di cassazione: https://www.italgiure.giustizia.it/xway/application/nif/clean/hc.dll?verbo=attach&db=snciv&id=./20220511/snciv@s65@a2022@n14908@tO.clean.pdf

6) Questionario di Autovalutazione (AEO)

reperibile sul sito dell’Agenzia delle dogane e dei monopoli: https://www.adm.gov.it/portale/documents/20182/1296104/QAV.pdf/ee7d322a-2b2c-4b2d-83aa-6dd562fc2d79?t=1463748547745

7) Sentenza della Corte costituzionale n. 93/2025 del 3 luglio 2025

reperibile sul sito della Corte costituzionale: https://www.cortecostituzionale.it/scheda-pronuncia/2025/93

Published
June 9, 2026

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