The issue of temporary admission for yachts in Italy is
connected to the crime of customs smuggling, governed by Articles
282 and ff. of the Italian Consolidated Law on Customs Regulation.
More in detail, it is connected to the violation of financial
regulations, and, in particular to:
- Laws imposing export duties on
foreign goods;
- Bans on foreign good entry into and
exit from national borders;
- Fraudulent conducts relating to
internal customs duties and to State Monopolies.
The above mentioned offence frequently takes place in the
following cases:
- Transfer of goods across land borders
and within customs areas;
- Transfer of goods across border
lakes;
- Transfer of goods by sea;