Shisha Molasses Smuggling: The Court of Cassation Clarifies Legal Classification (Judgment No. 31133/2025)

The Court of Cassation, with Judgment No. 31133 of 2025, has provided a definitive interpretation on the legal classification of shisha tobacco molasses, a product that has often generated regulatory uncertainty. This ruling is crucial for those operating in the sector and for authorities, precisely outlining the scope of the smuggling offense and the methods for determining the threshold of criminal relevance.

The case, which involved the defendant I. A. A. M., concluded with the annulment with referral of the judgment of the Court of Appeal of Rome. The central issue concerned the classification of shisha molasses as "manufactured tobacco" or "assimilated products," with the consequent fiscal and criminal implications.

Shisha Molasses and the Regulatory Context of Smuggling

Shisha tobacco molasses is a mixture of tobacco, molasses, glycerin, and flavorings, intended for smoking via shisha. Its specificity has made its classification under Italian law complex. The key references are Presidential Decree No. 43 of January 23, 1973 (Art. 291-bis, now replaced by Art. 84 Legislative Decree No. 141 of September 26, 2024) and Legislative Decree No. 504 of October 26, 1995 (Arts. 39-bis and 39-ter). These regulations define "manufactured tobacco" and "assimilated products," essential categories for the application of excise duties and the configuration of the smuggling offense.

The Cassation Court's Decision: Equivalence and Calculation Criteria

The Supreme Court, with the judgment under review, has dispelled all doubts, establishing an unequivocal legal principle. The headnote reads:

In matters of smuggling offenses, shisha tobacco molasses, being capable of being smoked without further industrial processing, falls within the definition of products assimilated to manufactured tobacco, as provided for by Art. 39-bis, paragraph 2, letters d) and e), and Art. 39-ter, paragraph 4, of Legislative Decree No. 504 of October 26, 1995, thus being relevant for the configuration of the felony of smuggling foreign manufactured tobacco, pursuant to the repealed Art. 291-bis of Presidential Decree No. 43 of January 23, 1973, replaced by Art. 84 of Legislative Decree No. 141 of September 26, 2024. (In its reasoning, the Court specified that the verification of exceeding the criminal relevance threshold of 15 conventional kilograms, in the absence of minimum packaging units, must be carried out by weighing the substance and the percentage of tobacco contained therein).

This ruling is of extreme importance. The Court has established that shisha molasses, being ready for consumption without further industrial processing and containing tobacco, fully falls within the category of "products assimilated to manufactured tobacco" according to Legislative Decree No. 504/1995. Consequently, its illicit introduction into national territory constitutes the offense of smuggling foreign manufactured tobacco.

A crucial aspect clarified is the method for calculating the threshold of criminal relevance. For molasses, in the absence of standard "minimum packaging units," the Court indicated that exceeding the 15 conventional kilograms must be verified by "weighing the substance and the percentage of tobacco contained therein." This directive provides uniformity and certainty for investigative authorities.

Conclusions: Greater Clarity for the Sector and Combating Illicit Activities

Judgment No. 31133 of 2025 by the Court of Cassation represents an essential landmark, establishing that:

• Shisha tobacco molasses is legally equated to manufactured tobacco for smuggling purposes.
• Its illicit import or sale constitutes a criminal offense.
• The calculation of the criminal threshold is based on the weight of the product and its tobacco percentage.

This decision is fundamental for combating tax evasion and the illicit market, protecting fiscal interests and fair competition. All operators in the sector are imperatively required to comply scrupulously with the regulations. Our law firm is available for consultation and assistance in matters of tax and customs criminal law.