FAQ – International shipments: documentation, contents, customs duties and customs clearence Frequently asked questions about sending items abroad and receiving items from abroad.

By import is meant the introduction of goods from a third country into the customs territory of the European Union.

Poste Italiane makes assessment customs procedures at authorized locations; this provides the arrival of goods at the premises of the declarant, i.e. Poste Italiane. More specifically, these operations are:

• Notice of arrival of goods
• Physical inspection of the means of transport and /or release of the shipment
• Goods declaration – when possible – or introduction in the Temporary Customs Warehouse, waiting to gather useful information for the customs clearance procedure
• Payment of customs duties
• Documentary check and/or physical check
• Release of the shipment

Import controls are aimed at regulating the entry of products subjected to the restrictions laid down in the regulations in force and the collection of import duties and VAT.

Customs charges are taxes collected on imported goods. Those most frequently collected are VAT and import duties.

The import duty is a tax that is collected by the customs on items when imported. The payment of the import duty let goods coming from Extra EU countries freely circulate inside the EU territory. This operation is called “Release for free circulation”. All EU Member States collect duties on behalf of the European Union. The import duty is also called “own resource”. It is the only tax form imposed by the European Union to its physical and legal citizens to finance its own activities.
The import duty is calculated by applying:

• a percentage to the value in the invoice depending on the product category of the good itself. In this case it is called “ad valorem” (this applies to almost all import duties)
• a percentage to the unit of measure (number of pieces, liters, etc.). In this case it is called “specific”.

Transport, from the origin to the EU border, and insurance costs are also subjected to import duties. The import duties percentage to be applied to the value of the goods to be imported can be found in the Customs Tariff. Poste Italiane collects these amounts from customers on behalf of the European Union

Free movement means that goods originating or produced in the EU can travel between EU member states without customs constraints. Free movement is also allowed for non-EU goods for which import duties are paid.

Customs procedures are:

• release for free circulation
• transit
• customs warehouse
• inward processing (Temporary Import with Processing)
• processing under customs control
• temporary admission
• outward processing (Temporary Export with Processing)
• export

Poste Italiane is only authorised for:

• import
• export
• transit of Parcels and Import
• transit of mail

Return to sender, abandon and destruction are alternative instruments to those mentioned above.

The Customs Tariff (TARIC) is the classification of all merchandise, goods, natural products and raw materials into commodity sections distinguished by codes or “customs item heading”. Each “Customs item heading” consists of:

• product description
• list of import and export restrictions
• list of taxes and relative rates

This is an eight-digit code through which the product type can be traced. To find out your TARIC code, simply visit the website of Agenzia delle Dogane e dei Monopoli (Customs Agency).

When it is not possible to clear the goods immediately, they are sent to a customs warehouse where, subject to authorisation by the Customs Authority, they can benefit from the suspension of the payment of duties, pending the allocation of their final destination. Poste Italiane, authorised by the Customs Agency to operate in Ordinary Procedure at Own Place, manages a customs warehouse of temporary storage called “Magazzino di Temporanea Custodia”, in which goods can stay for a maximum of 90 days waiting for the customs clearance process to be completed. At the end of the 90 days period, the goods must be given a “definitive customs-approved destination” (import, warehouse, temporary import, transit, return to sender, destruction, abandon to the authorities).

Poste Italiane is only authorised for:

• import
• export
• transit of Parcels and Import
• transit of mail

Return to sender, abandon and destruction are alternative instruments to those mentioned above.

VAT stands for “Value Added Tax”. It is a tax applied to goods, natural products and raw materials consumed in one of the EU Member States. Value Added Tax is levied by the State where this consumption takes place. (on the consumption of merchandise, goods, natural products or raw materials). Poste Italiane collects these amounts from customers on behalf of the Italian State.

VAT applies to all product categories. Some product categories have a reduced rate compared to the standard rate of 22%. Where applicable, it is possible to avoid customs payment of VAT through the Declaration of Intent.

When goods are imported without payment of Customs Duties, this results in duty-free import.
The exemption from customs duties may result from special rules such as those governing the import of goods intended for:

• Diplomatic Locations
• State Institutions
• International non-profit societies and organizations (e.g. FAO, UNICEF etc.)
• Other companies and bodies recognized by the Italian State as charitable organizations (onlus)
• Italian Armed Forces

Exemption is also granted under certain conditions on the import of:

• used and owned personal effects and household goods belonging to foreign nationals not resident in the EU who take up residence in the national territory
• used and owned personal effects and household goods belonging to Italian citizens who take up residence in the national territory after a period of more than 12 months outside the EU
• personal effects and household goods accompanying the traveler, i.e. everything that a person carries during a limited period of stay in Italy and takes back with them when leaving the national territory
• tools and instruments required for the execution of various works and/or services that remain on national territory for the time necessary for the completion of the works and/or services

Exported goods lose their status of free movement goods in EU after the export. If they return to Italy, they would be subject to customs duties. To avoid this payment, it is possible to use the duty-free re-entry. This can be obtained by making a request to Poste Italiane, which will submit a special application to the Customs Authority, pointing out that the goods were previously exported from Italy and are now returning in whole or in part. The application must include:

• the original export bill with documentation
• the import declaration without declaration of customs duties

It is called “Duty-free re-entry” because it should only be applied to duties and not to the VAT. The free re-entry is applied to the VAT when the exporter (who is now the importer) has not yet registered the export for VAT purposes. If the transaction is already registered, the amount of VAT not applied on the export invoice creates the VAT plafond. This is considered tax relief as the result of the duty-free re-entry must be neutral; it follows that the VAT not shown on the export invoice must be paid to customs. In the event that the transaction has not been registered for VAT, it is possible not to pay the tax at customs at the time of re-entry by means of a self-certification by the importer (formerly the exporter) who - under her/his liability - declares that the VAT was not a part of the plafond. When the transaction has been registered for VAT, there exists, at importer’s discretion, the possibility of avoiding the payment of the tax to customs by submitting a Declaration of Intent. So-called “regular exporters”, i.e., those who, in the previous calendar year or in the previous 12 months, recorded exports - and other similar transactions - for an amount exceeding 10% of their turnover in the same period (e.g., those who, in 2011, had a turnover of €100,000 and made exports worth more than €10,000), are eligible to submit the declaration of intent. Following application, customs verifies the documentation and ascertains by inspection that the returning goods are the same as those exported with the bill attached to the application. If this is the case, duty-free re-entry is authorized, the export bill is definitively removed from customs and the goods are handed over to the owner.

These are the amounts that Poste Italiane, in some cases, requires to cover the costs incurred for customs clearance activities fees, carried out on behalf of the recipient. Customs clearance fees differ depending on whether the item has a commercial or non-commercial nature, and depend on the value of the goods declared on the customs declaration and/or the VAT advance payment at the time of purchase.

According to the new VAT Directive 2455/2017 as subsequent amended, as of July 1, 2021, all items with a commercial nature coming from non-EU countries, regardless of their value, will be subject to VAT.

Yes, for goods coming from non-European Union countries you have to pay for customs fees (and, in some cases, for VAT) provided for by current law. In other cases, customs clearance fees, have to be paid to cover the costs incurred in carrying out customs clearance activities made by Poste Italiane.

Some e-commerce platforms, having opted for a simplified system of declaration and payment of VAT on import, allow VAT to be paid in advance at the time of purchase, by sending proof of payment to the trader who will take care of its delivery. Other platforms, not having opted for this simplified system, do not allow VAT to be paid in advance, which consequently has to be paid on delivery.

If the item has a non-commercial nature (i.e. sent between private individuals on an occasional basis and without compensation) and its intrinsic value is less than €45.00, no charge is payable. If the intrinsic value of the item exceeds €45.00, it will be subject to VAT and, if it exceeds €150.00, to import duties.

Yes. CITIES or Washington Convention (Convention on International Trade in Endangered Species of Flora and Fauna) regulates the transport and trade of these species. The purchase, sale and possession of specimens protected by this Convention, of any parts (e.g. ivory, bones, skins or furs etc.) or of products made from them, is an international offence punishable in all the signatory states of the Convention.

In case of a shipment not compliant with law, e.g. in the case of counterfeiting, the recipient is liable to sanctions, including - but not limited to - administrative fines, seizure, confiscation or destruction. Shipments are subject to customs inspection, an operation through which coherence between the accompanying documents, their content and the customs declaration presented at customs.

The European Union customs territory is defined by the Union Customs Code and does not fully match with the sum of the territories that are part of the geophysical territory of the Union. Some areas that are a part of the different national territories are, in fact, excluded from the EU customs area, while other territories that are not part of the geophysical territory of the Union are considered included in the EU customs area. For further details, visit the website of “Agenzia delle Dogane e dei Monopoli” (Customs Agency).

Yes, all goods intended for human and animal consumption (food and drink) (medicines, cosmetics, wigs, etc.) are checked by the Border Health Office for compliance with current hygiene and health regulations.

The “Documento Amministrativo Unico (DAU)” is a form with specific characteristics established by European Union legislation. It constitutes the customs declaration, for all customs procedures and customs-approved treatment or used by operators. For more details see www.agenziadogane.gov.it.

Export means shipping goods to a third country outside the customs territory of the European Union, via any exit point.

It is the “Documento di Accompagnamento Esportazione” (Export Accompanying Document). For further details, visit the website of “Agenzia delle Dogane e dei Monopoli” (Customs Agency).

Concerning business-to-business (B2B) shipments whose value is equal to or greater than €1,000.00, or for goods that by their nature require specific customs formalities, proof of exportation will be provided through the MRN (Movement Reference Number) provided by the Agenzia delle Dogane e dei Monopoli (Customs Agency) to the Customs Declaration DAE issued by Poste Italiane.
For B2B shipments with a value of less than €1,000.00, for all business-to-consumer (B2C) shipments and for goods that by their nature do not require specific customs formalities, the Guller stamp affixed to the accompanying documentation of the goods (Waybill, CN23, invoice) shall be valid as proof of export for VAT purposes, in accordance with Ministerial Decree of 22/1/1977. An exception to this, are shipments with Poste Delivery International Express and Poste Deliverybox International Express, for which proof of export will be provided by MRN (Movement Reference Number) communication for any value.

See the Customs Declarations page for documentation for shipping abroad.

To find out what contents you can use to ship abroad, please refer to the Guide to the Contents of Shipments Abroad page .