Campione d’Italia is included in the EU customs territory
From 1th January 2019 the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano was included in the EU customs territory.
The amendment was adopted by the Regulation n. 474 of 19th March 2019, published in the Official Journal of the European Union on 25th March 2019 with Directive 2019/475 / EU.
The new status of the EU customs territory will make it possible to exclude the export procedure in the case of goods shipped from Italy to the Italian municipality of Campione d’Italia or to the Italian waters of Lake Lugano.
However, the Italian municipality of Campione d’Italia continues to maintain the application of a special tax system on value added tax and, in particular, continues to be excluded from the territorial application of EU VAT.
As a consequence as per art. 8 paragraph 1 lett. a) Presidential Decree 633/1972 the exports cannot longer result from a customs document or from the export declaration, but reference should be made to the delivery note or to the transport document as per art. 21 paragraph 4 letter. a) Presidential Decree 633/1972.
Finally the Directive 2019/475 / EU provides from 2020 for the application of the general arrangements for excise duty to the Italian municipality of Campione d’Italia and to the Italian waters of Lake Lugano.