Outside the EU
Export trade to countries outside of the European Union is regulated by the relevant fiscal and customs laws In Italy the Ministry for Economic Development is in charge of monitoring commercial activities with non-EU countries.
Export of particular materials (e.g. military goods) can involve the Ministry for Foreign Affairs, by way of the Directorate General for Development Cooperation (DGDC), which is the only administration that can authorise exports of defence materials.
On the website of the Ministry for Economic Development you can find the forms and documents required for the activities of import / export and an explanatory file about the Point of Contact for Products (PCP). The PCP contains information about the procedures to be completed to introduce into the Italian market products which are already lawfully marketed in another Member State.
The International Chamber of Commerce (ICC) has established the Incoterms Rules (International commercial terms) that define the rules valid around the world, aimed at legal entities involved in a transaction of transfer of goods.
Import and export of goods
European Union countries have adopted a common customs tariff, that is a unique system of duties applicable to goods imported from third countries. Goods brought into EU countries are subject to the same rate of customs duty. However, the rates of VAT and EXCISE on imported goods are different in each Member State.
The Integrated Tariff of the European Union (TARIC), known in Italy as the “Tariffa Doganale d'Uso Integrata” indicates the customs tariffs in use and customs data of the Member Countries and provides a source of important information for all stakeholders interested in commercial exchanges and international trade. The duties applied to the goods are published by the Customs Agency.
In 2001, the Customs Single Information Point was established, intended to simplify the process of communication between Member States administrations regarding the information related to the customs clearance process.
Istat performs monthly analyses of trade between Italy and third countries (even outside the EU). The surveys aim to establish the value and amount of goods traded between Italy and other countries.
The type of documents required for sending goods to other countries depends on the destination country and the type of goods; it is recommended to always request detailed instructions (documents required and number of copies) from the:
- Foreign importer;
- the carrier or consigner;
- the bank in the event of payment with a letter of credit or payment against documents.
Goods imported from non-EU countries must be accompanied by a certificate of origin (document proving the origin of the goods which is required in many countries of the world for the purpose of proper customs regime) that can be of the following types:
- Non-preferential: issued by the Chamber of Commerce of the country of dispatch for products in general (although, for some industrial and textile products, specific and more restrictive rules apply);
- Preferential: issued by customs for products for which the European Union has signed free trade agreements with third countries on the basis of those which are conceded favourable tariff treatments (tariff reduction or exemption).
Some of the most commonly requested documents can be found in the following pages:
Information regarding duties, taxes, import documentation and any obstacles imposed on imports in various countries around the world are published in the database of the European Union, Market Access.
The Ministry for Economy and Finance portal provides information on issues and tax deadlines at the local and international level
For further information on international trade (customs legislation, excise duties, customs tariffs), one can contact the Agency of Customs and Monopolies.
Department of Development and Economic Cohesion encourages bilateral projects between public bodies of the EU and their respective counterparts in the partner EU countries, in the candidate countries and countries outside the EU.