MILAN, Nov 24 (Reuters) - Italian police carried out

searches and seizures at two Amazon ( AMZN ) sites in Italy on Monday as

part of an investigation into alleged smuggling of Chinese

goods, three sources with direct knowledge of the matter said.

Dozens of officers from the Guardia di Finanza tax police

and the customs agency seized around 5,000 products at a

logistics hub operated by the e-commerce giant in Cividate al

Piano, in the northern province of Bergamo, the sources said.

At the same time, other tax police officers conducted

IT-related seizures at Amazon's ( AMZN ) Italian headquarters in Milan.

Milan prosecutors allege that Amazon ( AMZN ), through its logistics

centres and using its own and third-party transport, moves and

sells in both Italy and EU markets goods arriving from China

without paying either import sales taxes or tariffs.

Amazon ( AMZN ) in Italy was not immediately available for comment.