Currency Offenses: The Court of Cassation Clarifies the 'Relevant Customs Crossing' in Order No. 17088 of 25/06/2025

The transport of cash or bearer securities across national and European borders is a strictly regulated practice. Failure to comply with declaration rules can result in significant penalties. Often, however, the complexity of air routes, especially those with intermediate layovers, generates uncertainty about the exact time and place where the declaration obligation arises. The recent Order of the Court of Cassation No. 17088 of June 25, 2025, intervenes to clarify this fundamental point, unequivocally defining the concept of "relevant customs crossing" in the case of international flights with a stopover within Italy.

The Regulatory Framework and the Need for Clarification

The regulations concerning the import and export of money are dictated, at the national level, by Legislative Decree of November 19, 2008, No. 195, which implements Community Regulation No. 1889 of October 26, 2005. These rules impose the obligation to declare cash sums or bearer securities equal to or exceeding 10,000 euros to customs authorities when entering or leaving the European Union territory. The primary objective of this legislation is to combat money laundering, terrorist financing, and other illicit activities, ensuring the traceability of financial flows.

However, practice has shown that the definition of "relevant customs crossing" could generate doubts, particularly for travelers who, with a single ticket, undertake an international flight to a non-EU country but have an intermediate stopover within Italian territory. It is precisely on this specific scenario that the Supreme Court has ruled, resolving a long-standing interpretive issue.

The Ruling of the Court of Cassation: The Crossing at the First Departure

In matters of offenses related to the import or export of money or bearer securities, in the case of an international flight to a non-EU country as indicated on the single ticket, the relevant customs crossing for declaration purposes pursuant to art. 3 of Legislative Decree No. 195 of 2008 must be understood as the one established by our State at the first departure, even if an intermediate transit stopover is planned within national territory.

This ruling, contained in Order No. 17088/2025, issued by the Second Section of the Court of Cassation with President M. B. and Rapporteur P. P., clarifies a crucial aspect. The Court rejected the position previously taken by the Court of Appeal of Catania (judgment of 23/04/2021) in the case involving L. T. and the State Attorney General's Office (M. A. G. S.). The ruling establishes that, for the purpose of the declaration obligation provided for by art. 3 of Legislative Decree No. 195/2008, the time and place where the traveler must fulfill the declaration obligation is at the first departure from Italian territory, even if the flight includes an intermediate stopover at another Italian airport before proceeding to the final non-EU destination.

In other words, if a passenger departs from Rome with New York as their destination, but their flight includes a stopover in Milan, the obligation to declare any sum exceeding 10,000 euros arises at the Rome airport, at the time of the first departure. The logic underlying this interpretation is to ensure the effectiveness of customs controls at the point of actual exit from national territory (or entry, in the reverse case), preventing an internal stopover from being used to evade the obligation.

Practical Implications and Useful Advice

This Order has significant implications for all travelers and industry operators, providing clear guidance and reducing legal uncertainty. Here are some key points to consider:

• Traveler Awareness: It is essential that anyone intending to travel with sums of money exceeding the established threshold be aware of the declaration obligation from the first point of departure on Italian territory, regardless of intermediate stopovers.
• Risk of Penalties: Failure to declare, or a false or incomplete declaration, can lead to the imposition of heavy administrative sanctions, which can range from a percentage of the undeclared sum up to the seizure of the entire amount. In more serious cases, criminal offenses may also be constituted.
• Professional Consultation: In case of doubts about the correct application of the regulations or the management of complex situations (e.g., travel with multiple stopovers, different airlines, etc.), it is always advisable to seek advice from legal professionals specializing in customs and currency law.
• Jurisprudential Consistency: This ruling follows an interpretive path already outlined, as also evidenced by the previous Order No. 7313 of 2023, which confirms the Court of Cassation's approach in ensuring legal certainty in matters of currency offenses.

Conclusions: A Beacon in Currency Regulations

Order No. 17088 of 2025 from the Court of Cassation represents an essential reference point for the interpretation of currency offense regulations. By clarifying the concept of "relevant customs crossing" for international flights with internal stopovers, the Supreme Court contributes to strengthening the effectiveness of controls and protecting public interests related to the prevention of illicit activities. For citizens, this ruling offers greater certainty on how to correctly fulfill their obligations, avoiding unpleasant consequences and ensuring a smooth and lawful journey.