Question 1

How is customs duty (Dazio Doganale) calculated in Italy?

Accepted Answer

In Italy, customs duties are applied according to the European Union's Common Customs Tariff (TARIC). Duty is calculated as a percentage of the CIF value (Cost of goods + Insurance + Freight/Shipping to the EU border).

Question 2

What is the €150 duty-free threshold for imports into Italy?

Accepted Answer

Consignments sent directly from a non-EU country with an intrinsic value of up to €150 are exempt from customs duty. However, Italian IVA (VAT) of 22% is applicable to all commercial imports regardless of value (the former €22 VAT exemption was abolished in July 2021).

Question 3

How is import VAT (IVA all'importazione) calculated?

Accepted Answer

Import VAT is calculated by applying the Italian VAT rate (usually 22%, or 10%/4% for specific goods) to the sum of the CIF value plus any customs duty paid plus domestic delivery costs to the final Italian destination.

Question 4

What are customs clearance handling fees (Oneri doganali / Spese di sdoganamento)?

Accepted Answer

Carriers such as Poste Italiane, DHL, UPS, and FedEx charge an administrative customs clearance handling fee (typically between €5.50 and €15) for presenting the shipment to Italian Customs and advancing tax payments on your behalf.

Question 5

Are gifts sent from private individuals outside the EU taxed?

Accepted Answer

Occasional gifts sent from one private individual to another with a value up to €45 are exempt from both customs duty and IVA. Shipments valued above €45 are subject to standard import taxes.

Italy Customs & Import Duty (Dogane) Calculator

Shipment Value & Commodity Details

Statutory Customs Assessment & CIF Ledger