Italy · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Italian trade with non-EU countries clears through the Customs and Monopolies Agency (ADM) with an EU EORI number. You classify goods in TARIC to find duty and import VAT (22%). Declarations are electronic; regular exporters can use the plafond/VAT-warehouse schemes, intra-EU trade needs Intrastat and dual-use exports need a licence.
Italy is part of the EU customs union, so customs classifications, duties, import VAT and trade formalities follow EU customs rules plus Italian customs-agency procedures.
- Use EU TARIC/classification logic and Italian customs guidance before importing regulated goods.
- EORI registration is normally required for businesses involved in EU customs operations.
- Product safety, sanctions, food, medical and dual-use controls may require separate official checks.
- 1
Get an EU EORI number
Register for an EORI number with Italian Customs (ADM) to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Handle import VAT and exporter reliefs
Import VAT (22%) applies; regular exporters (esportatore abituale) can buy and import VAT-free within a plafond, or use a VAT warehouse.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare electronically
Submit customs declarations through ADM's electronic system, usually via a customs agent, with the invoice and transport documents.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
- EU EORI number
- TARIC classification + duty rate
- Import VAT (22%) + plafond/VAT-warehouse (habitual exporter)
- Dual-use/sanctions export licence
- Electronic customs declaration (ADM)
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
- Agenzia delle Dogane e dei Monopoli
Italian customs and monopolies agency.
- European Commission — Taxation and Customs Union
EU customs and VAT policy portal.
Frequently asked questions
What VAT applies on Italian imports?
Import VAT is generally 22%, though regular exporters can import within a duty-free plafond to avoid tying up cash.
Who is an esportatore abituale?
A "habitual exporter" whose exports exceed a threshold of turnover, letting them buy and import VAT-free within a plafond.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to non-EU imports.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- €10,000
- ≈ $11,230 at the 2026-11-06 rate
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- €430
- ≈ $483 at the 2026-11-06 rate
Alcohol: 1 L of spirits (or 2 L of fortified or sparkling wine), plus 4 L of still wine and 16 L of beer. Goods: €430 by air or sea, €300 otherwise.
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- Italian Government — Official portal of the Italian Government
- Ministry of the Interior (residence) — Residence permits (permesso di soggiorno) and immigration
- Revenue Agency (Agenzia delle Entrate) — Italian income tax, VAT, and tax code (codice fiscale)
- Visa for Italy (MAECI) — Visa requirements and applications from abroad