Campione d'Italia and the Italian Waters of Lake Lugano: in the European Customs Union and Excise Territory

Since 1 January 2020, Campione d'Italia, an Italian enclave situated on Swiss territory, as well as the Italian waters of Lake Lugano, have been included in the customs territory of the European Union and in the territorial scope of excise duty. At the same time, they remain outside the territorial scope of value added tax.

Source: Council Directive (EU) 2019/475 of 18 February 2019.

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