A recent decision by the Joint Senates of the Italian Court of Cassation clarifies the limits of customs confiscation in transactions between Switzerland and Italy, with significant implications for individuals, collectors, and those involved in cross-border business. Transactions between Switzerland and Italy continue to present particular customs and tax complexities, especially when high-value goods are involved. In this context, Decision No. 24764, published on August 25, 2026, by the Joint Civil Senates of the Court of Cassation, addresses a crucial question: Can the confiscation of an item imported from Switzerland to Italy without customs declaration and without payment of import VAT be upheld if the taxpayer subsequently pays the tax, interest, and penalty in full? According to the case decided by the Supreme Court, the answer is no.
The case: a work of art imported from Switzerland
The legal dispute stems from the inspection of a traveler arriving from Switzerland who was stopped in the arrivals hall of Milan-Linate Airport while carrying a painting of considerable value. The artwork had not been declared to customs, and the import VAT due, amounting to €448,443, had not been paid. The item was initially confiscated, and the taxpayer was brought to court. The criminal proceedings later ended in acquittal, but the matter was not yet settled. After the case file was forwarded to the administrative authority, the customs authorities first ordered the seizure and subsequently the confiscation of the painting.
The central question regarding imports from the Swiss Confederation
The legal dispute is of particular interest to those doing business between Italy and Switzerland. Imports from the Swiss Confederation remain subject to import VAT despite the customs exemption provided for in the agreement with Switzerland. This distinction is crucial: the absence of customs duties does not automatically mean that the tax obligations associated with bringing the goods into Italian territory are also eliminated. The United Senate was specifically asked whether customs confiscation in cases of import VAT evasion can still be applied even after its decriminalization.
The limit of confiscation
During the proceedings, the United Senate itself raised a question of constitutionality, pointing to the particular hardship resulting from the cumulative effect of three consequences: payment of the value-added tax, imposition of a fine, and confiscation of the item. The further development of the proceedings led to a principle of considerable practical importance: if the taxpayer pays the evaded value-added tax, interest, and fine in full, confiscation cannot be upheld. Once the tax claim and the sanction claim have been fully satisfied, the safeguarding function that could justify the final confiscation of the item ceases to exist.
Impact on private individuals and international actors
This case provides important guidance for cross-border transactions between Switzerland and Italy, particularly those involving works of art and other items of significant economic value. The underlying principle is clear: irregularities in importation and non-payment of value-added tax (VAT) can have substantial economic and legal consequences; however, the final confiscation of the item is limited once the taxpayer has fully paid the tax, interest, and any fines. The decision is therefore not only significant under customs law but also for the preventative structuring of international transactions: the correct classification of the transaction and compliance with declaration and VAT obligations before importing the item into Italy remain crucial to mitigating the risk of seizures, legal disputes, and sanctions.
