Knowledge and practice
Customs: Italy
All customs information for Italy at a glance: VAT rates, import duty thresholds, the customs system (AIDA (Automazione Integrata Dogane e Accise)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
Italy – Key customs data
Value Added Tax
22 %
Standard rate
Reduced: 10 %
Super-reduced: 5 %
Minima (basic food, books): 4 %
IVA (Imposta sul Valore Aggiunto). Since 1 July 2026: national €2 levy on small shipments (stacks with EU €3 flat duty per tariff line; Reg. (EU) 2026/382).
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150). Plus IT national €2 small-parcel levy (stacking with EU €3; verify enforcement date).
EORI Number
Required
Customs System
AIDA (Automazione Integrata Dogane e Accise)
Goods Import
Commercial import & key customs procedures
Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150). Plus IT national €2 small-parcel levy (stacking with EU €3; verify enforcement date).
VAT on imports
Standard VAT rate: 22%. Check reduced rates and exemptions for the goods and procedure. IVA (Imposta sul Valore Aggiunto). Since 1 July 2026: national €2 levy on small shipments (stacks with EU €3 flat duty per tariff line; Reg. (EU) 2026/382).
Customs system
Italy: AIDA (Automazione Integrata Dogane e Accise). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
An EORI number is required for all commercial imports into Italy.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Removal goods (Masserizie) in Italy are exempt from customs duty and IVA based on TARIC Chapter 98, pos. 9805. All goods must demonstrate at least 6 months of personal use abroad. Declaration at the ADM customs office at the port of entry.
Form / Procedure
TARIC pos. 9805 (Note 1, Ch. 98 – Removal Goods)
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Import within 12 months of transferring residence to Italy
Restricted / prohibited goods
Weapons, narcotics, non-compliant foodstuffs, CITES species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% within EU; 6.5% from third countries
VAT / Tax
22% IVA (waived for relocation under pos. 9805)
Special requirements
Collaudo (individual registration by MIT) without EU CoC. EU CoC significantly simplifies registration. Bollo auto (vehicle tax) payable annually. For small shipments: since 1 July 2026 national €2 levy plus EU €3 flat duty (stacking).
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in Italy.
What is the VAT rate on imports into Italy?
The standard VAT rate in Italy is 22%. Reduced rate: 10%. IVA (Imposta sul Valore Aggiunto). Since 1 July 2026: national €2 levy on small shipments (stacks with EU €3 flat duty per tariff line; Reg. (EU) 2026/382).
What are the low-value / import threshold rules for Italy?
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150). Plus IT national €2 small-parcel levy (stacking with EU €3; verify enforcement date).
Which customs system does Italy use?
Italy uses AIDA (Automazione Integrata Dogane e Accise). Authority: ADM (Agency of Customs and Monopolies). https://www.adm.gov.it
How can I import my removal goods duty-free into Italy?
Removal goods (Masserizie) in Italy are exempt from customs duty and IVA based on TARIC Chapter 98, pos. 9805. All goods must demonstrate at least 6 months of personal use abroad. Declaration at the ADM customs office at the port of entry.
Which form do I need for removal goods into Italy?
Required: TARIC pos. 9805 (Note 1, Ch. 98 – Removal Goods). Minimum stay: At least 12 months of residence outside the EU. Deadline: Import within 12 months of transferring residence to Italy.
How do I import a vehicle into Italy? What taxes apply?
Customs duty: 0% within EU; 6.5% from third countries. VAT/Tax: 22% IVA (waived for relocation under pos. 9805). Collaudo (individual registration by MIT) without EU CoC. EU CoC significantly simplifies registration. Bollo auto (vehicle tax) payable annually. For small shipments: since 1 July 2026 national €2 levy plus EU €3 flat duty (stacking).