Between tariffs, tightening and new sanctions: what's new in customs in 2026

The geopolitical tensions that have led to international sanctions against certain countries and to the tariffs war are beginning to be translated into structural regulations: Legislative Decree 211/2025 has just come into force, which among other things introduces new offences for those who violate or circumvent the restrictive measures on imports and exports and assets decided by the EU. And the application of some measures such as tariffs on steel and the new taxation on e-commerce parcels also involves technical-legal issues that need to be investigated. In the meantime, European reform and innovations such as centralised customs clearance and compliance go ahead.

The Focus Norme e Tributi on newsstands with Il Sole 24 Ore of Thursday 29 January at a total price of euro takes stock of all this, supplementing it with the most significant case law, such as that of the Constitutional Court on confiscations.