The Italian customs procedure is based on the EU legislative framework (http://www.agenziadogane.gov.it/wps/wcm/connect/Internet/ed/Operatore/Norme+e+accordi/Codici+e+regolamenti/). Furthermore, there were no preferential treatment found with respect to the DPO during customs clearance. Regulation No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code 