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Frequently Asked Questions: The FAQs are arranged by topic

Exportation
Temporary exportation
Exemptions
Import
Temporary importation
Binding tariff information (I.T.V.)
Intrastat
Mail Shipments
Vehicles

Exportation

Question – Procedures to export goods:
I should export goods to a non EU Member State. In addition to more copies of the invoice, what are the documents I must send, and in particular what other documents are mandatory?

Answer: from the customs viewpoint, no payment of duties or customs duties is provided for in the Community legislation in force for export operations to third countries. Of course, in the country of destination the rules provided for by that country to this regard shall apply at the time of the importation.
A declaration must be made using copy 1 and 3 of the SAD (single administrative document) to place goods under the customs procedure of exportation. Copy 1 is for the customs of exportation while copy 3 accompanies the goods to the customs of exit; the latter will then certify the physical departure of the goods by means of an endorsement on copy 3. The latter is then returned to the consignor-exporter, as a proof that the goods have been exported.
From the fiscal point of view, this operation is a “Sale for exportation” and it is not taxable for VAT purposes (Article 8 of the Presidential Decree No. 633/72).
For any operational information please contact the local customs office.

Question – Dispatch of a gift parcel:
I should send some goods not for sale, but as a gift to some relatives residing in a non EU Member Country. What are the duties to be paid? I must pay VAT or a VAT equivalent tax?

Question – Request for a duplicate of an export customs declaration:
We have never received the original copy of the export customs entry sent by our agent to us by first class mail. What we have to do to obtain a duplicate of it?

Answer: the duplicate of copy 3 of the customs declaration must be requested to the customs office of exportation, that is the customs office of departure (that can be the same as the customs of exit).
For further information, please consult the circular No. 75/D of11/12/02 in the section on customs rules – circulars – year 2002 on our website at the following address: www.agenziadogane.gov.it.

Temporary exportation

Question – Temporary exportation for assistance/repair:
I must send an electrical appliance for assistance/repair to the manufacturing country which is a non EU Member country. I was told that when I will come back to Italy I will have to pay again the customs duties (I have already paid them at the time of the purchase). Is it true?

Answer: from the customs viewpoint, the export of goods to be repaired falls within the customs procedure of “outward processing”. This procedure allows the temporary exportation of Community goods outside the Community customs territory to undergo processing operations (workings, repairs, assemblages, etc.) and to re-import the products so obtained from the processing, totally or partially exempted from the payment of import duties.
Only when the repair (the processing) has been made free of charge, no duty will be charged on the goods at the time of their re-importation. Instead, if a fee should be paid for the working, the duty and the VAT to be paid will be assessed on the basis of the amount of this fee (the rates will be those provided for the product obtained as a result of the processing).
The outward processing procedure is governed by Article 145 et seq. of the Regulation (EEC) No.2913/92 andby the Article 585 et seq. of the Regulation (EEC) No.2454/93 (as amended by the Regulation (EC) No. 993/01).
The customs office competent for the territory where the requesting company resides, authorizes the outward processing procedure.

Question – Temporary exportation for a repair under warranty:
I have sent a product to a non EU member country for a repair under warranty free of charge. Once repaired, the product was returned to me but I had to pay the customs duties. I would like to point out that at the time of the purchase of the same product, a year ago, I had already paid the customs charges and the VAT. May I ask for a tax refund? To which office should I apply?

Answer: the temporary exportation outside the Community customs territory of Community goods to be repaired free of charge or to undergo other non commercial operations, and their following reimportation with total (or partial) exemption from duties, falls within the so-called outward processing procedure, provided for in the Community legislation (Article 497 of the Regulation (EEC) No. 2454/93). The authorization to use this procedure must be required in advance to the customs office.
However, since under Article 508 of the same regulation it is possible, under certain conditions, to retroactively obtain an authorization, you are advised to contact the closest customs office (if possible the one where the export operation was carried out) to obtain information on the required fulfilments.

Question – Temporary exportation for exhibition/sale of goods in a trade fair:
What are the customs procedure and documents requiredto send goods to a non EU Member State for a trade fair? Besides, in case that the said goods are sold what should we do?

Answer: you may use the regime of temporary exportation by getting hold of an international customs document (the so-called ATA carnet) at an authorized association (In Italy it is the Italian Union of the Chambers of Commerce); this document will accompany the goods.
I would like to point out that the deadline to re-import the goods cannot exceed the validity of the said carnet.
In case that the goods are sold abroad, the operation must be straightened out for customs purposes, as laid down in Article 798 of the Regulation (EEC) 2454/93, namely:

In addition to the ATA carnet an export declaration shall be presented by the exporter on a special customs form (SAD);
The customs office of export shall invalidate the re-importation voucher (the tear-off side) and the counterfoil of the carnet and shall endorse copy 3 of the SAD, thus certifying that the goods have definitively been exported.

It is advisable to contact the local customs office since this is a purely operational issue.

Exemptions

Questions – Maximum amount of cigarettes that can be brought by travellers:
I am an Italian citizen and I often travel abroad for work. I would like to ask you the following question: what is the maximum amount of cigarettes, in terms of pieces, that I can import to Italy for personal use only? Does this amount change for trips between the EC and non-EC countries?

Answer: a traveller arriving from a non-EC country may bring with him, in exemption from customs duties, a maximum amount of cigarettes of 200 pieces (a carton); instead, a traveller circulating between two EC countries can bring with him a maximum amount of 800 pieces of cigarettes (4 cartons).
For further information you may consult the traveller customs guide available also on the website of our Agency (www.agenziadogane.gov.it), in the section under the heading “Tips for the traveller", " A Traveller’s Customs Guide ".

Question – Import of inherited goods:
After one of my relatives’ death, I have to acquire a personal property coming from a non-EU country. What should I do?

Answer: personal property acquired by inheritance, by a natural person having his normal place of residence in the customs territory of the Community is admitted free of import duties (subject to articles from 16 to 19 of the EEC Regulation n.918/83). Furthermore:

no relief is granted for the products listed in Article 17 ( i.e. alcoholic products; tobacco and tobacco products; commercial means of transport;
relief is granted only for personal property entered for free circulation no later than two years from the date on which the person concerned becomes entitled to the property ( final settlement of the inheritance).

In order to obtain the authorization to such a relief, the person has to submit to the competent customs Authority of the MemberState of importation, a document issued by a notary or by another competent Authority of the 3rd country whichcertifies that the imported goods are acquired by hereditary succession. The relief is granted upon the interested person’s request, directly by the local customs office competent for the place of arrival of goods.
Any other information can be found in the circular noten.22/D dated 05/05/04 available on the Customs Agency website(www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".

Question – Transferring of furniture from a non-EU country:
I have to transfer my furniture from a non-EU country to the customs territory of the Community. What should I do from the customs point of view?

Answer: personal property imported by natural persons transferring their normal place of residence from a third country to the customs territory of the community is admitted free of import duties (art. 2 to 10 of the EEC Regulation n. 918/83 and art. 3 of Ministerial Decree n. 489 dated 1997) only :

to persons whose normal place of residence has been outside the community for an uninterrupted period of 12 months or longer;
the imported personal property has been in the possession of and used by the person concerned at his former normal place of residence for a minimum of six months.

The relief is granted upon the interested person’s request, directly by the local customs office competent for the place of arrival of goods.
Any other information can be found in the circular noten.22/D dated 05/05/04 available on the Customs Agency website(www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".

Question – Gift coming from a non - EU country:
A person sent me a gift from a non-EU country and I had to pay the customs duties even if on the dispatch note it was indicated “gift”. I would like to know how the customs duties are calculated in this case.

Answer: From the customs point of view; the legislation in force provides that relief from import duties is granted when:

the goods are shipped by an individual to another individual
the shipment is commercial-free;
it is free of any charge;
it doesn’t exceed 45 euros for each shipment

(Regulation EEC n918/83, Ministerial Decree n. 489 art. 7/9 dated5 December 1997).
Any other information can be found in the circular noten.22/D dated 05/05/04 available on the Customs Agency website(www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".
If this is not the case, it should be noted that generally speaking upon the introduction in Italy of non-UE origin goods, the importer must pay:

the customs duties ( if stated) on the transaction value (value including the transportation fees and insurance) and the rates vary according to the goods to import:
VAT (at 20%) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to exactly establish the kind of goods also from the product point of view both in order to apply the related tax and customs treatment and check whether any import restriction or licence is applicable in this respect. You can verify the necessary information by accessing the web page “La Tariffa Doganale (TARIC)" or the Customs Agency website (www.agenziadogane.gov.it).
The final classification of goods is established by customs officers only upon their presentation to customs

Question – Purchase of low value goods through Internet:
I often buy good of low value through Internet and sometimes I have to pay customs duties. I would like to know how the customs expenses are calculated in this case.

Answer: from the customs point of view, any consignment dispatched to its consignee containing goods of a negligible value is admitted free of import duties (customs duties and VAT) only if :

the total value of goods shipped by a resident of a non-EU country to a person living in the European Union does not EXCEED 22 euros for each shipment. (art 27 of EEC Regulation n.918/83 and art. 5 of the Ministerial Decree n.489/97).

If this is not case, generally speakingupon the introduction in Italy of non-UE origin goods, the importer must pay:

the customs duties ( if stated) on the transaction value (value including the transportation fees and insurance) and the rates vary according to the goods to import:
VAT (at a rate of 20%) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to establish exactly the kind of goods also from the product point of view both in order to apply the related tax and customs treatment and to verify whether any import restriction orlicence is required in this respect. For further useful information please seethe web page “La Tariffa Doganale (TARIC)" or the Customs agency website (www.agenziadogane.gov.it).
The final classification of goods is established by customs officers only upon their presentation to customs

Question – Accompanied baggage:
I would like to know what is the amount of exemption granted for goods contained in the personal luggage of travellers coming back from a third Country

Answer: the legislation in force grants the relief from import duties (customs duties and VAT) for goods contained in the personal luggage of travellers coming from a third country provided that:

such imports are of a non-commercial nature;
their total value does not exceed 175 euros (the amount may be reduced to 90 euros for travellers under 15 years old)

(art. 45 et seq. of the EEC Regulation n.918/83 and the Ministerial Decree n.500/98). As to tobacco products, alcohol, alcoholic beverages, perfumes, the relief applies subject to the quantitative limits per traveller listed in the Customs Agency web site (www.agenziadogane.gov.it), in the section “Tips for the traveller” in the“the Traveller’s customs card”.
Once exceeded such limits customs duties on import will apply.

IMPORT

Question – Calculation of customs duties on goods to be imported:
I would like to know how to calculate the customs duties on goods purchased outside the European Union territory and imported to Italy

Answer: The taxable basis in order to apply the ad valorem duties (the large part of duties) is based on the transaction value, which is the price actually paid or payable for the goods (generally, the price appearing on the invoice) including the transportation fees and insurance (Art. 29 et seq. of the Regulation EEC n2913/92and Art. 32 of the same Regulation)
On the other hand, the taxable basis of VAT on importation is the mentioned customs value increased by any duties and the fee of transportation up to the place of destination within the Community territory (art. 69 of the Presidential decree n. 633/72).
It should be noted that it’s necessary to exactly establish the kind of goods also from the product point of view in order to charge the right tax and customs treatment as well as to check whether any import restriction orlicence is required in this respect.
For further information see the web page “La Tariffa Doganale (TARIC)" or the Customs agency website (www.agenziadogane.gov.it).
The final classification of goods, in any case, is directly established by the customs officers upon theirsubmission to the customs office

Question – Customs duties on the purchase of a musical instrument in non-EU countries:
Since I have to buy a musical instrument coming from a Country outside the European Union, I would like to know the related customs duties.

Answer: Generally speaking, upon the introduction in Italy of non-UE origin goods the importer must pay:

the customs duties (if stated) calculated on the transaction value (value including the transportation fees and insurance) whose customs duty rates vary according to the kind of goods to be imported;
VAT (at a 20% rate) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to set exactly the kind of goods also from the type products point of view in order to apply the right tax and customs treatment as well asto check whether any import restriction orlicence is required in this respect .
For further information see the Customs Agency website (www.agenziadogane.gov.it) at the page “La Tariffa Doganale (TARIC)", section XVIII, chapter92 musical instruments.

Question – Customs duties on purchase of computer items coming from non-EU Countries:
Since I have to purchase computer items like: a computer, Notebook, a printer for PC etc. coming from a non-EU Country, I would like to know the customs duties to pay.

Answer: Generally speaking, upon the introduction in Italy of non-UE origin goods, the importer must pay:

the customs duties (if stated) calculated on the transaction value (value including the transportation fees and insurance) whose customs duty rates vary according to the kind of goods to be imported;
VAT (at a rate of 20%) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to exactly established the kind of goods also from the product point of view in order to apply the right tax and customs treatment as well asto check whether any import restriction orlicence is required .
For further information see the web page “La Tariffa Doganale (TARIC)" or the Customs agency website (www.agenziadogane.gov.it), section XVI - chapter 84, issue 8471.

Question – A flat-rate duty on merchandise coming from a non–EU country:
I’ve heard of a flat-rate duty charged on goods coming from non –EU countries for an Italian citizen . May I have more information?

Answer: “The preliminary provisions to the common custom Tariff” allow the application of an ad valorem flat-rate duty (3,5%) on goods contained in the shipments sent from an individual to another individual or contained in the personal luggage of travellers provided that they are imports of non-commercial nature and have the following characteristics:

they are of an occasional nature;
they are intended for personal use of the consignee or his family;
they are sent to the consignee by the consigner free of payment of any kind

The flat rate duty (3,5%) is chargeable when the goods value (for which import duties apply) doesn’t exceed the amount of 360 euros for each shipment or traveller. The said flat rate duty doesn’t apply to “tobacco products and substitute of the processed tobaccos”, shipped or carried by the travellers exceeding the fixed quantitative limits (Art. 31 or 46 of the EEC Regulation n.918/83 as amended by Regulation 355/94)

Temporary importation

Question – Temporary import intended for re-export from the customs territory after having undergone processing:
One of my customers is based in a no-EU Country and has to ship me some raw material which I’m going to return after having undergone working.
The raw material then will be only shipped without purchasing it.
After being worked the final products will be sent back and we will invoice only the working value. What should we do not to be charged with high customs duties at the time of re-exportation?

Answer: you can apply for a previous authorization concerning the inward processing procedure to be issued by the customs office of the place where the processing is carried out. The inward processing procedure allows non-community goods to be temporarily imported in the customs territory of the Community to undergo one or more processing operations (or restoring operations) and re-exporting the final products from the customs territory of the Community relieved from payment of import duties and taxes on the previously imported raw material. It is required to deposit a guarantee equal to the amount of the due customs duties. The guarantee is returned at the moment of re-exporting the so called “compensating products”.
Such procedure is provided for in Art. 114 of the EEC Regulation no. 2913/92 and Art. 549 et seq. of the EEC Regulation no. 2454/93.
More information on the described operation can be obtained by contacting the local competent customs office.

Intrastat

Question – Request for information about INTRASTAT provisions:
I would like to know where I can found a manual to help me on how to properly fill in INTRA forms.

Answer: provisions governing this issue are the Ministerial decree dated 27 October 2000 annexed VII (Official Journal n. 261 dated 8/11/2000), Ministerial Decree dated 12 December 2002 (Official Journal n. 298 dated 20/12/2002), Decree dated 3 August 2005 (Official Journal n. 186 dated 11/08/2005) and Decree dated 20 December 2006 (Official Journal n. 302 dated 30/12/2006), available on the Customs Agency website (www.agenziadogane.gov.it) at the section “Intrastat” in “Riferimenti normativi sull’Intrastat”.
In any case for further information contact the competent local office where the INTRASTAT forms have to be submitted (according to the headquarters of the liable person).

Question – Purchase of goods from EU Country:
I should buy from a community supplier goods to be used in Italy. I would like to know if it is mandatory to clear the goods and if so, how I can do it.

Answer: With the creation of the Single Market, goods can freely move within the European Union without customs formalities and duty-free for goods purchased in or coming from EU countries. The commercial transactions carried out by two taxpayers from two different Member States, are governed by intracommunity provisions (Law Decree 331/93) and INTRA provisions (Decree law 16/93).
If the purchase is made by a private consumer, the price will include the VAT rate in force in the community Member state of despatch.

Question – Fines due to failure/delay in submitting INTRA Form:
If I fail to submit myIntrastatform by the due date what are the procedures to follow in order to comply? Is voluntary settlement possible?

Answer: failure to submit the recapitulative listings of intracommunity sales and purchases is punishable according to art. 11, paragraph 4 of legislative Decree n 471/1997.
The voluntary settlement (“ravvedimento operoso”) is provided for by Art. 13 of the legislative decree no. 472/97 as amended by legislative decree no. 32/2001.
In short, the voluntary settlement due to delay in submitting the INTRA Forms is possible by paying a reduced fine (1/5 of the lowest amount, that is to say 103 euros) and using F24 form indicating ”8911” as the tax code and the year of the incurred violation as the year of reference.
More information can be obtained by contacting directly the local Revenue office responsible for imposing the penalties due to failure to submit or a delay in submitting INTRA Forms.
The concerned legal and administrative provisions used as a reference by the Revenue Agency are:
Circular n.23/E dated 25 January 1999; Circular n. 77/E dated 3 August 2001 and the resolution n. 20/E dated 16 February 2005.

Question – Transport costs concerning intracommunity sales/purchases:
I would like to know if the transport costs in case of intracommunity sales/purchases increase the goods value.

Answer: incidental charges and, in particular, transport costs play a part in determining the taxable basis of the intracommunity sales/purchases
In fact, Art. 13 of the decree law no.331/93 refers to Articles 12 to 15 of the Presidential Decree no. 633/72 in providing the taxable basis since here it is stressed that the taxable basis is formed by the consideration, expenses and incurred costs.

Question – INTRA ter: form:
I would like to have some explanations on the use of INTRA ter form

Answer: INTRA ter form can be used to modify or integrate a previously submitted INTRA form (that is to say to insert an operation not yet communicated) but it cannot be used to rectify the failure to submit a form referring to a previous period.

Question – Filling in INTRASTAT Form:
I would like to know all the procedures for the on-line completion of the INTRASTAT Form

Answer: useful information is available on the Customs Agency website (www.agenziadogane.gov.it) in “Intrastat”, at the section fast Click. Contact dogane.helpdesk.intra@agenziadogane.itfor technical support

Mail Shipments

Question – Delay in receiving a parcel post:
I’m waiting for a parcel shipped from a non-EU country. I would like to know more information in order to trace it or any indication about the competent office I can address.

Answer: parcel post is directly run under the local clearance procedure by Poste Italiane SPAcompany.For any incurring misdelivery or delay in goods delivery you should contact the postal Gateways ( Sorting Office)
You can call their free CallCenter (803160) to ask all the information.

Question – Postal expenses:
For any parcel I’ve received I had to pay5.50 euros for customs duties even though on the parcel was expressively mentioned “GIFT”. Why?

Answer: the indication “clearing cost”” on the packing lists that goes with the postal shipments doesn’t refer to customs duties on the imported goods but to expenses (5.50 euros) collected byPoste Italiane SPA due for the international shipment service. You can contact Poste Italiane SPAcompany for any other information.

Vehicles

Question – Circulation of a vehicle with a non-EU license plate on the national territory:
I would like to know if a vehicle with a non-EU license plate can circulate on the Italian territory. Information on the legislation on the matter will be appreciated.

Answer: from the customs point of view, your situation is laid down in Art. 558 of EEC Regulation no. 2454/93 (as amended by EC Regulation no. 993/01 which allows under the Temporary admission regime the total exemption from import duties for a mean of transport which was registered outside the community customs territory in the name of a user living outside the same territory.
Any other information can be asked at the custom office of entry into the Community customs territory.

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Frequently Asked Questions: The FAQs are arranged by topic

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