The purchase of products via the Internet may have many advantages, but it is in any case subject to customs and tax requirements, including any payment of duties, VAT and, where required, excise duties.

Payment of duties, VAT and excise duties

 

Besides the purchase price the buyer - in case of goods coming from non-EU countries (e.g. China) - may be required to pay import duties and VAT.

Value

Duty (*)

VAT (*)

Up to 22.00 €

NO

NO

from 22.01 € to 150.00 €

NO

YES

over 150.00 €

YES

YES

(*)  The duty and VAT rates vary according to the imported goods. Further information is available on the website www.agenziadoganemonopoli.gov.it  Home - Dogane - L'operatore economico - Tariffa doganale TARIC

The carrier in charge of the consignment may also require the payment of an amount for the supply of transport services and the completion of customs formalities by the same carrier.

The purchase of alcoholic products, perfumes and toilet water is always subject to duties and VAT. Alcoholic products are also subject to excise duties. The latter duties are payable in Italy even if the alcoholic products purchased have already been released for consumption in another EU State. In that case the tax representative designated by the Community seller and authorized by the Customs and Monopolies Agency is liable to pay the excise duty.

No purchase of tobacco products via the Internet is allowed unless they have already been released for consumption in another EU Member State. In this case, the excise duty is also payable in Italy by the tax representative designated by the seller and authorized by the Agency.

Application of sanctions for the purchase of counterfeit goods

The final purchaser who - for any reason - buys things which, because of their quality or of the conditions of those offering them or of the price, would lead to conclude that the rules of origin and source of the goods and those on industrial property have been violated, shall be punished with a fine ranging from 100 EUR up to 7,000 EUR. Unless the act constitutes a crime, if the purchase is made by a trader or importer or any person other than the final purchaser, the administrative sanction ranges from a minimum of 20,000 EUR up to one million EUR.
In any case the goods are subject to administrative forfeiture.