The Community Customs Code (CCC) regulates all aspects of customs operations taking place in the European Union and lists the general principles on which Community customs law is based. Instead, operational details are described in the Enforcement Provisions of the CDC (DAC).
Prior to the establishment of the Community Customs Law, each member state had its own specific customs law; currently some parts of these local laws are still in force and regulate local situations that do not conflict with the Community Law. In Italy, the pre-existing customs law to the EU law is the Testo Unico della Legge Doganale (TULD) of which the part dealing with penalties has remained in force.
