MOG 231 SMUGGLING
AUDIT 231

Enhancing the 231 Model as a preventive and control measure for full compliance against smuggling offenses..

WHAT ARE SMUGGLING OFFENSES?

In Italy, there are 25 types of smuggling offenses provided for by law, described in Title VII of the Consolidated Text of Legislative Provisions on Customs Matters (TULD). “Smuggling” encompasses all cases where goods are consciously evaded or attempted to be evaded from paying customs duties.

There are mainly two categories of smuggling offenses, depending on how they are committed:

• Extra-inspective smuggling, which aims to physically elude controls by concealing goods when crossing customs borders and avoiding filing customs declarations.
• Intra-inspective smuggling, where the goods are actually subject to customs controls but are misled by false or incorrect data in terms of origin, quantity, value, etc. of the goods, in order to avoid paying customs duties or paying them in a reduced form.

WHY UPDATE THE ORGANIZATIONAL MODEL 231?

Starting from 2020, pursuant to the new Art. 25-sexiesdecies of Legislative Decree 231/2001, smuggling offenses were introduced into the 231 model as offenses relevant to the administrative liability of entities.

This entails the need for companies engaging in frequent import/export activities to have an organizational model 231 or, if already in possession, to update it with the section related to smuggling.

In this way, it will be possible to demonstrate the adoption of preventive and control measures aimed at limiting the risk of committing offenses during customs operations and incurring the related sanctions.

To learn more: Smuggling Offenses, why update the 231 model.

HOW CAN WE HELP YOU?

If you already have an organizational model 231, we can assist you in collaboration with the relevant ODV (Organismo di Vigilanza) in integrating the MOG with the behavior principles and guarantees related to the customs process to prevent smuggling offenses. In particular, our customs experts will conduct an internal audit with company executives to perform a risk analysis on the various smuggling offenses.

At the end, our Studio will provide a detailed report with the audit conducted, an analysis of the risk identified for each of the 25 smuggling offenses, any recommended corrective actions, and a description of the main internal protocols to be implemented within the company to prevent 231 liability and avoid sanctions related to smuggling offenses.

CONTACT US TODAY TO BEGIN YOUR AEO JOURNEY. YOU WILL RECEIVE A RESPONSE FROM ONE OF OUR AEO CONSULTANTS SOON.

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