Two years after the first edition of this volume, which is intended as a support to educational activities and a tool for approaching the main topics of customs law, the adoption of new regulatory provisions at national level, as well as the rapid evolution of the procedures and scenarios that characterise the international trade in goods, have suggested the opportunity to partially revise and update some of the topics covered.

In this regard, of particular importance are the new National Complementary Provisions to the Union Customs Code, approved by Legislative Decree No. 141 of 26 September 2024, which have made significant changes to the national regulatory framework, particularly with regard to the penalty system.

Moreover, at the Union level, the Commission's proposal for the reform of the Customs Code prefigures a digital and integrated data management and risk analysis environment, within which the strategic role of reliable operators, to whom access to ever greater simplifications is reserved, is in any case strengthened.