Italy: Buying and Selling
Goods containing animal products require a certificate from a competent authority in the country of origin. Fishery products need to show a catch certificate.
The official model for written declarations to customs is the Single Administrative Document (SAD). The SAD serves as the EU importer's declaration. It encompasses both customs duties and VAT and is valid in all EU Member States.
As part of the "SAFE" standards advocated by the World Customs Organisation (WCO), the European Union has set up a system of import controls, the "Import Control System" (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in force since 1 January 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union. The EU recently introduced a new import control system called ICS2 to implement the EU customs pre-arrival security and safety programme.
Non-agricultural goods entering EU territory must adhere to customs formalities (ENS). This declaration must be carried out by the person bringing the goods to the territory. The Summary Declaration can be made electronically or on a form provided by the customs authorities. The deadline for lodging the ENS depends on the mode of transport carrying the goods.
Since July 1, 2009, all companies established outside of the EU are required to have an EORI number if they wish to lodge a customs declaration or an Entry/Exit Summary declaration. Once a company has received an EORI number, it can use it for exports to any of the 27 EU Member States.
Goods in transit only need a single EU transit document.
Inward processing is free of customs treatment. This procedure allows raw material (non-Union good) to enter temporarily without customs fees if it will be processed (or repaired) and re-export the finished products out of the EU territory. In this case, the importer gives a guarantee (from an insurance company or bank) equal to the amount of customs duties that would have been due on the imported raw material. This guarantee will be reimbursed when the final product is exported. This process also applies to goods planned to be re-exported. Only goods sold in the EU market are eligible to import duty and taxes.
For outward processing, duties and taxes apply only to the value added during the process. Only firms located in Italy or in the EU may take advantage of this measure.
Check the website of the EU Customs Union periodically for updates.
Samples and advertising materials without commercial value are duty and tax free if they are not for sale. Samples with negligible commercial value can enter the country for a year but need a security (cash or bond) of 10% of the commercial value (tax and duty). These samples must be used in the country for demonstration purposes only. They must also contain the following:
- A certificate of origin
- A list with a description of each sample (weight and value), preferably in Italian
- A statement declaring the intention to use the samples for demonstration purposes only and to re-export without sale. This document must to be notarised by a Italian consulate.
To go further, check out our service Import controls and Export controls.
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Latest Update: July 2024