English to Italian Law/Patents Law: Taxation & Customs Contrabbando di sigarette

iii. Sanctions and guarantees. There are questions as to whether the administrative and/or penal sanctions actually applied in Member States on smuggling offences are sufficiently dissuasive. This is all the more relevant in the context of the internal market, since the attractiveness of the illicit tobacco trade in one Member State can easily trigger significant smuggling activity in another.

Moreover, there are similar questions as to whether the guarantees required by Member States for certain sensitive activities linked to the ** duty-free handling ** of excise products (e.g., managing a bonded customs warehouse) are sufficiently calibrated to the illicit profits that criminal gangs can make.