Italy was the first EU country to legislate a small parcel levy of €2 per package. Full enforcement has applied since 1 July 2026 (postponed via Milleproroghe decree, Feb. 2026) and stacks with the EU-wide €3 flat duty per tariff line (Reg. (EU) 2026/382). Combined with the AIDA customs system of ADM, fiscal representation for non-EU companies and the EU's highest standard VAT rate of 22%.
The two most important changes for e-commerce imports into Italy in 2026.
Italy was the first EU country to legislate the €2 small parcel levy (Budget Law 2026, Law No. 199/2025). After a "soft debut" from January 2026, full enforcement has applied since 1 July 2026 (postponed via Milleproroghe decree, Feb. 2026) and stacks with the EU-wide €3 flat duty per tariff line (Reg. (EU) 2026/382). Typically for third-country shipments under €150 on H7 declarations.
AIDA is the central ADM IT system for all customs and excise procedures. AIDA processes H1 and H7 declarations, AES export declarations and EMCS excise duties. Access: accredited software or ADM-certified customs agents. AIDA is compatible with EU NCTS (transit) and EU AES (export).
ADM is Italy's combined customs, excise and monopoly authority. Responsible for all import declarations, customs controls, tobacco/alcohol/gambling supervision. IVA: 22% standard rate – highest standard VAT rate in the EU. Due on (CIF customs value + duty amount). Input tax deduction for IVA-registered companies.
The operational details for importers and freight forwarders.
MRN is the unique identifier of a customs declaration (e.g. 26IT...). Enables shipment tracking in AIDA and the EU Customs Portal. ADM offers public MRN tracking at dogane.gov.it. Important for proof (exporters), customs clearance and supply chain transparency.
Non-EU companies without IVA establishment in Italy: fiscal representative mandatory. Liable for IVA remittance to Agenzia delle Entrate. Bank guarantee: between €25,000 and €200,000 (depending on trade volume). Costs: monthly flat fee + percentage of IVA. EU companies: direct registration (identification) as alternative.
H7: simplified procedure for low-value consignments (typically under €150) – fewer data points than H1. May still be used even though duty relief is gone. Since 1 Jul 2026: EU €3 flat duty per tariff line plus national IT €2 levy (check stacking). Filed in Italy via AIDA.
22% standard: electronics, clothing, furniture, general goods. 10% reduced: food (partly), pharmaceuticals, hotels. 5% super-reduced: certain foods, education. 4% minimum: staple foods, books, certain medical devices. Note: 22% is the highest standard rate EU-wide. Calculation basis: (CIF + duty) × IVA rate.
Common questions about importing into Italy.
Italy was the first EU country to legislate a €2 levy per small shipment (third country, under €150 goods value). Full enforcement has applied since 1 July 2026 (postponed via Milleproroghe decree, Feb. 2026) and stacks with the EU-wide €3 flat duty per tariff line (Reg. (EU) 2026/382, transitional until 1 Jul 2028). Typically applies on H7 declarations.
AIDA (Automazione Integrata Dogane e Accise) is the IT system of ADM (Agenzia delle Dogane e dei Monopoli) for customs declarations in Italy. Processes import/export, excise duties, monopoly procedures. AIDA access via accredited software or customs agents.
Non-EU companies without an IVA establishment in Italy must appoint a fiscal representative. The representative is liable for VAT remittance to the Agenzia delle Entrate. Bank guarantee required. EU companies: direct registration possible.
MRN (Movement Reference Number) is the reference number of a customs declaration in the EU system. Shipments can be tracked via the AIDA system and EU Customs Portal using the MRN. ADM offers a public tracking portal: dogane.gov.it.
H7 is a simplified procedure for low-value consignments (typically under €150) from third countries – fewer data points than H1. It may still be used even though duty relief is gone. Since 1 Jul 2026: EU €3 flat duty per tariff line plus national IT €2 levy (check stacking).
Standard rate: 22% (highest standard VAT rate in the EU). Reduced 10%: food (partly), pharmaceuticals, hotel services. Super-reduced 5%: certain foods, educational products. Minimum 4%: staple foods, books, certain medical devices. IVA on import on CIF customs value + duty.
Genoa: largest container port in Italy and the Mediterranean. La Spezia: main entry port for DACH goods from the Far East. Trieste: important for Eastern Europe-DACH route. Venice: for northern Italian industry. Gioia Tauro: transhipment hub. Milan Malpensa Airport: air freight centre for northern Italy.
Glossary terms
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