L'Agence italienne des douanes (ADM) : Comment fonctionne le dédouanement à l'importation
Introduction
Italy is one of the largest import markets in the European Union, and for most overseas suppliers the road into that market runs through a single institution: the Agenzia delle Dogane e dei Monopoli, known simply as ADM. Every container that lands in Genoa, every air pallet that touches down at Milan Malpensa and every small parcel that enters the country from China is ultimately judged by ADM’s systems, officers and risk rules. The agency’s weight is easy to underestimate. According to figures presented at its 2026 States General event and reported by Shipping Italy, ADM collected more than 82 billion euros in revenue in 2025, and the customs side of that total was roughly 21.7 billion euros, of which about 83 percent was import VAT.
That last detail matters for anyone who ships to Italy. The Italian customs process is not only about tariffs on goods; it is, in financial terms, mostly a VAT collection exercise carried out at the border. If your paperwork is wrong, if your Italian VAT position is unclear or if the declared value does not match what the officer sees on screen, the cost shows up quickly in the form of held cargo, storage charges and corrective assessments.
2026 has also been an unusually busy year for rule changes. The EU abolished its long-standing duty exemption for low-value parcels on 1 July, ADM published detailed operating instructions for the new flat duty, product-level data requirements are about to become mandatory, and the Carbon Border Adjustment Mechanism has moved into its definitive phase with fresh ADM notices as recently as August. This guide walks through how import clearance in Italy actually works, step by step, and what shippers, forwarders and e-commerce sellers should prepare before their goods leave China.
What ADM Is and Where It Sits in the Border Chain
ADM is the Italian state agency responsible for customs, excise duties and the regulation of gaming and tobacco monopolies. It operates under the Ministry of Economy and Finance and was formed in 2012 through the merger of the former customs agency and the state monopolies administration. On the customs side, it applies the Union Customs Code, which is EU Regulation 952/2013, together with national complementary provisions that entered into force through Legislative Decree 141/2024. In practical terms, that means Italian customs officers apply the same tariff and valuation rules as their colleagues in Rotterdam or Hamburg, but the procedures, sanctions and digital interfaces you deal with are Italian.
Declarations are lodged electronically through ADM’s integrated customs platform, known as AIDA, and the resulting documents are made available to operators through the Cassetto Doganale, the digital customs drawer that has replaced much of the paper that importers used to receive. Customs offices are spread across ports, airports and inland hubs, and each is attached to a regional or interregional directorate that handles audits and disputes.
ADM is not the only authority your cargo may meet. Italy runs a single-window system, the Sportello Unico Doganale e dei Controlli, which coordinates the work of customs with other bodies such as the maritime health offices, plant and animal border inspection posts, the Guardia di Finanza and product safety authorities. A shipment of electronics may be cleared by ADM and still be questioned by a market surveillance body about its conformity documents, and a shipment of food contactez materials may need a health check before release. Understanding which agency owns which question is half the battle.
For a foreign supplier, the useful mental model is to think of ADM as two things at once: a tax collector that wants the right amount of duty and VAT, and a security and compliance filter that wants to know what is inside the box and who is responsible for it. Both roles depend on the same data, which is why the commercial invoice, the entry summary and the customs declaration all need to tell exactly the same story.
What Changed in 2026: The New Rules Every Importer Needs to Know
The end of the 150-euro duty exemption
For years, goods valued at 150 euros or less could enter the EU without customs duty, which turned the exemption into the backbone of the cross-border e-commerce boom. EU Council Regulation 2026/382 of 11 February 2026 changed that. From 1 July 2026 until 1 July 2028, consignments of intrinsic value up to 150 euros that are sold at a distance carry a temporary flat-rate customs duty of 3 euros. ADM translated the regulation into daily practice through Circular No. 17 of 25 June 2026, which covers declaration layouts, VAT codes, guarantees and payment methods.
The duty is not a charge per parcel. It is applied per item category, meaning per distinct tariff classification within a consignment, so a parcel holding three different types of product is charged three times. Commentators differ on whether the relevant level is the four-digit heading or the six-digit subheading, which is a good reason to ask your broker how ADM’s system is applying it on the day you ship. A 15-euro accessory carrying a 3-euro duty and a handling charge is suddenly a very different commercial proposition.
One technical clarification in ADM’s circular deserves attention from sellers who accept returns. Once goods have been released, the declaration for a distance-sale consignment of 150 euros or less can no longer be invalidated if the goods are later returned or never collected by the customer. In other words, the duty paid on a parcel that bounces back is not simply cancelled, and sellers need to price that risk into their model.
For sellers shipping from China, the commercial consequence is a rethink of the order profile. Single low-value parcels sent directly to Italian consumers now carry a fixed cost floor that does not shrink with the price of the item, while consolidated shipments in bulk to an overseas warehouse, cleared as ordinary commercial imports and then delivered locally, spread customs cost across many units. This is why many sellers are moving from parcel-by-parcel postal models toward stock-based fulfilment, and why the choice of clearance route now deserves the same attention as the choice of carrier.
| Sujet | Avant le 1 juillet 2026 | Position in autumn 2026 |
| Duty on distance sales up to 150 euros | Exonéré de droits de douane | Flat 3 euros per item category, applied until 1 July 2028 |
| Base légale | Previous de minimis rule | Regulation (EU) 2026/382 and ADM Circular 17/2026 |
| Product Identifier data | Pas nécessaire | Optional from 1 July 2026, mandatory from 1 November 2026 |
| Frais de gestion | None at EU level | About 2 euros per parcel; national fees already in some states and an EU-wide fee expected from November 2026 |
| Cancelling a declaration after release for returned or unclaimed goods | Possible dans de nombreux cas | No longer allowed for consignments up to 150 euros |
Product Identifiers and the handling fee
ADM’s circular also regulates the information obligations tied to Product Identifiers, which are optional from 1 July 2026 and become mandatory on 1 November 2026. With that date only days away at the time of writing, sellers who still send parcels with thin, generic descriptions should expect friction. The practical advice is to treat product-level identification data as part of the commercial invoice and not as an afterthought added by the carrier. Confirm the exact data elements with your customs broker, because the details sit in ADM’s technical specifications rather than in headline summaries.
The second cost layer is the handling fee. Market reports indicate that Italy introduced a national fee of about 2 euros per parcel from July 2026, while the EU has approved a harmonised fee of about 2 euros expected to apply across member states from November 2026 and possibly replace national versions. Because the final design may still shift, quote delivered costs to customers with a margin for adjustment instead of hard-coding a figure.
CBAM and retroactive corrections
Importers of carbon-intensive goods face a separate set of obligations. The CBAM regulation, number 2023/956, entered its definitive phase this year, and ADM issued two notices in August 2026. The first, dated 6 August, announced a new monitoring function in the CBAM Registry for import operations. The second, dated 13 August, communicated the adoption of Commission Implementing Regulation 1740/2026, which remaps certain cement-related tariff codes and, according to specialist commentary, requires importers to review and where necessary rectify declarations lodged since the start of 2026. If you import steel, aluminium, cement, fertiliser or similar goods, add CBAM checks to your pre-shipment routine.
Before the Cargo Moves: EORI, Italian VAT and Customs Representation
Getting an EORI number
No customs declaration can be lodged without an EORI number, the Economic Operators Registration and Identification number used across the EU. An Italian-established importer obtains it from ADM, while a non-EU company that has no establishment in the Union can usually register through the customs authority of the first member state where it intends to lodge a declaration. Registration is free, but it must be completed before the shipment is booked, since the carrier’s entry summary data and the later customs declaration both reference it.
Italian VAT and the importer of record
Import VAT is levied at the moment of release for free circulation, and the standard Italian rate is 22 percent, with reduced rates of 10, 5 and 4 percent for specific categories. The person named as importer on the declaration carries primary responsibility for the duty and VAT, and only a party with an Italian VAT position can normally recover that VAT afterwards. A non-EU company that wants to import in its own name, recover VAT and then sell to Italian customers will generally need to obtain an Italian VAT number through a fiscal representative or, where the rules allow, direct identification.
Many Chinese exporters sell on delivered terms and assume that the buyer will sort out the customs side. That assumption is where trouble starts. If the contract says delivered duty paid but nobody on the Italian end holds an importer role, the cargo can sit in temporary storage while the parties argue over who signs the declaration. Settle the importer of record question in the sales contract before the container is loaded.
Direct and indirect representation
Customs representation in Italy is normally provided by licensed customs agents, known as spedizionieri doganali. In direct representation the broker acts in the importer’s name and on its behalf, so the importer bears the customs debt. In indirect representation the broker acts in its own name on the importer’s behalf and becomes jointly liable with the importer. Brokers price these differently, and many will insist on a power of attorney and a guarantee arrangement before they take on a new client.
The Documents You Need for Italian Import Clearance
Italian customs works from data first and paper second, but officers can ask for supporting documents at any time, particularly when a shipment is selected for a documentary check. The following table summarises the core set that should be ready before departure.
| Documents | What ADM looks for | Problème commun |
| Facture commerciale | Seller and buyer details, Incoterm, currency, unit prices, full goods description | Vague descriptions such as accessories or parts |
| Liste de colisage | Package count, gross and net weights, dimensions, marks | Weights that do not match the transport document |
| Connaissement ou lettre de transport aérien | Consignee, notify party, container and seal numbers, routing | Consignee name differs from the importer of record |
| EORI and VAT details | Valid EORI and, where relevant, Italian partita IVA | Using an expired or mismatched number |
| Déclaration de valeur en douane | Required when the value includes royalties, assists or related-party elements | Missing for related-party shipments |
| Documents de conformité | CE declaration, test reports, safety data sheets, labelling | Technical file not available in the EU |
| Licences or certificates | Required for restricted goods, food, plants, animal products | Applying after the goods have shipped |
A point that surprises many exporters is that China has no preferential trade agreement with the EU, so a certificate of origin does not normally reduce the duty. It may still be useful when the goods are subject to trade defence measures or when origin must be proved to a customs officer, but do not budget for a preferential rate.
Step-by-Step: How Import Clearance Works in Practice
The overall flow is the same whether the cargo arrives by sea, by air or by road, although timings differ. The table below shows the main stages and what typically happens at each one.
| Stage | Ce qui se produit | Qui agit |
| 1. Pre-arrival data | Entry Summary Declaration lodged through the EU’s ICS2 system before loading or before arrival | Carrier or forwarder, using shipper data |
| 2. Arrival and unloading | Goods are presented to customs and placed in temporary storage | Carrier, terminal operator |
| 3. Déclaration en douane | Declaration submitted in AIDA, often before the ship docks | Customs broker for the importer |
| 4. Analyse des risques | System assigns a verification channel | ADM |
| 5. Payment and release | Duty and VAT paid or guaranteed, release note issued | Importer, broker, ADM |
| 6. Livraison | Goods collected and moved to the warehouse or customer | Haulier, forwarder |
Step one: pre-arrival data under ICS2
Long before the vessel reaches an Italian port, the carrier must send an Entry Summary Declaration to the EU’s Import Control System 2. For containerised ocean cargo the filing is due 24 hours before loading at the port of origin, and it must contain, among other items, a goods description precise enough for risk analysis and a minimum six-digit tariff code at house level. The data comes from the shipper, so the quality of what a Chinese exporter gives the forwarder determines how the cargo is scored before it even sails.
If the entry data is rejected or flagged, the consequences can include a do-not-load instruction at origin, which is far more expensive than correcting a typo on a draft bill of lading.
Step two: arrival and temporary storage
On arrival the goods are unloaded and held in temporary storage, a status that under the Union Customs Code may last up to 90 days but in practice should last only a few days, because terminal fees and container detention clocks run from discharge. Importers who wait for the vessel to dock before they begin the declaration lose time they can never recover.
Step three: lodging the customs declaration
The declaration for release for free circulation is prepared by the broker on the basis of the commercial documents. It identifies the importer, the exporter, the goods by tariff code, the customs value, the origin, the Incoterm and the applicable customs procedure. The standard procedure code for release for free circulation is 4000, while 4200 is commonly used where the goods are released with VAT exemption because they will be moved on to a buyer in another member state, a route frequently used by non-EU sellers who want to enter the EU through Italy and sell onward.
Declarations can be filed ahead of the vessel’s arrival, which is the recommended approach for fret maritime. When everything is lined up, the system can assign a channel and even release the goods within hours of unloading.
The declaration is a legal statement. Once it is accepted, the importer is bound by its content, and any errors that lead to underpaid duty or VAT can trigger assessments and penalties. ADM’s Circular No. 16 of 19 June 2026 deals with the spontaneous correction of mistakes, offering a structured route for operators who discover and disclose an error themselves before it is found by the authorities. That is worth knowing, but it is no substitute for getting the declaration right the first time.
Step four: risk analysis and the four channels
After acceptance, ADM’s risk engine compares the declaration against profiles built from past seizures, intelligence, product categories, origins, valuation databases and the history of the operator. It then directs the declaration to one of four channels.
| Développement | Sens | À quoi vous devez vous attendre |
| Vert | Libération automatique | Goods can be released without examination |
| Orange | Vérification documentaire | Officer reviews invoice, packing list and supporting papers, often within a working day or two |
| Bleu | Release followed by post-clearance audit | Goods move, but the declaration may be examined later |
| Rouge | Inspection physique | Container is scanned or opened, usually causing delay and handling charges |
Operators with a clean compliance record, and especially those holding Authorised Economic Operator status, tend to see more green and blue results. New importers, goods of sensitive origin, categories with a history of undervaluation, or declarations with values far below the norm for the tariff code are more likely to be directed to the orange or red channel.
It helps to remember that the channel is not a judgement about honesty. It is a statistical output, and a perfectly legitimate shipment can be pulled for inspection because the product category is on a watch list or the route is flagged for the week. The right response is a calm and quick one: give the broker whatever the officer requests, answer questions consistently with the paperwork already submitted, and avoid sending new or amended documents that contradict the original declaration, because inconsistency is what turns a routine check into an investigation.
When a red channel inspection is ordered, the importer pays the costs of moving the container to the inspection area, opening it, unloading and reloading. These charges are not borne by ADM, and the clock for storage and detention continues to run. A well-prepared importer treats inspection costs as a normal contingency in the budget, particularly during the first few shipments.
Step five: payment and release
Duty and import VAT are payable before release, unless the operator has a deferred payment arrangement backed by a guarantee. Payment is typically made through the broker, who debits the importer’s account or uses its own deferred facility and then re-invoices. Once the payment or guarantee is registered and any required controls are closed, ADM issues the release, and the importer or broker can retrieve the customs document from the Cassetto Doganale. The terminal or carrier then lets the goods leave.
Classification, Valuation and Origin: The Three Pillars of Duty Calculation
Classement tarifaire
Every product is classified under the Harmonised System, which the EU extends to an eight-digit Combined Nomenclature and ten-digit TARIC code. The code determines the duty rate, whether anti-dumping or other measures apply, and which non-customs controls are triggered. Misclassification is one of the most common reasons for post-clearance assessments. If a product is ambiguous, importers can apply for a Binding Tariff Information decision, which gives legal certainty for three years.
China-origin goods deserve special attention here because the EU applies anti-dumping and countervailing measures to a range of products, for instance certain bicycles and electric bicycles, ceramic tableware and some steel and aluminium products. These measures can dwarf the ordinary duty rate, so check TARIC before you commit to a purchase order, not after the goods are at the port.
Valeur en douane
The customs value is generally the transaction value, meaning the price actually paid or payable, adjusted for certain elements. For goods entering Italy this includes the cost of transport and insurance up to the point of entry into the EU, as well as commissions, assists, royalties and licence fees related to the goods. That is why the Incoterm on your invoice matters: under EXW or FOB, the freight and insurance are added to the value by the broker, whereas under CIF they are already included.
Undervaluation is the single biggest compliance risk in China-to-Italy trade. Officers use reference databases and unit price benchmarks, and a declared value that sits far below the market norm will almost certainly invite a challenge. Splitting invoices, issuing a second set of lower-value paperwork or understating freight are all practices that can lead to penalties and, in serious cases, criminal exposure.
Origine
Non-preferential origin determines whether trade defence measures apply and what must be marked on the goods. Because the EU has no free trade agreement with China, the standard conventional duty rate applies in most cases. Origin is not the same as the port of shipment; goods made in China and shipped via a third country remain Chinese-origin unless they have undergone substantial transformation elsewhere.
Duties and VAT: A Worked Example
Consider an importer bringing a consignment of men’s cotton shirts from Shenzhen to Genoa. The invoice value is 18,000 euros, the freight and insurance to the EU border add 2,000 euros, and the customs value on a CIF basis is therefore 20,000 euros. Assume a conventional duty rate of 12 percent, which is a common rate for apparel, and an inland haulage cost of 400 euros from the port to the importer’s warehouse. These are illustrative numbers only, and the live rate for your product must be checked in TARIC.
| Élément de coût | Calcul | Montant (euros) |
| Customs value (CIF Genoa) | 18,000 + 2,000 | 20,000 |
| Customs duty at 12 percent | 10 000 x 12 % | 2,400 |
| Inland transport to first destination | Added to the VAT base | 400 |
| Base de TVA | + + 20,000 2,400 400 | 22,800 |
| TVA à l'importation de 22 % | 10 000 x 22 % | 5,016 |
| Total payable to ADM at release | 2,400 + 5,016 | 7,416 |
The example shows why Italian importers pay close attention to cash flow. The duty is only part of the bill; the VAT is more than twice as large, and it is due at the border even though it is recoverable later by a VAT-registered business. Operators with sufficient export activity can sometimes use a special regime that lets them import without paying VAT upfront, but it requires a formal declaration of intent and is not available to occasional shippers.
A few typical duty levels help with first estimates. Many consumer electronics, laptops and smartphones carry zero duty, toys are generally duty-free, footwear sits in a range from about 8 to 17 percent, and bicycles carry around 14 percent before any anti-dumping measures. Treat these as orientation only, and verify every code before quoting a landed cost.
Product Compliance: When Customs Is Not the Only Gatekeeper
Customs release is only the beginning for regulated products. Electrical and electronic equipment must carry the CE mark and be backed by a declaration of conformity and technical documentation. Under the General Product Safety Regulation, which has applied since December 2024, consumer products sold in the EU also need an identifiable responsible person established in the Union and traceability information on the product or packaging. Product information and safety warnings for consumers in Italy must be available in Italian.
Italy adds its own layer of obligations. Producers or importers of electrical and electronic equipment must register under the national WEEE system, and packaging is subject to extended producer responsibility through the CONAI consortium framework. Batteries, textiles and food contact items raise their own questions. These obligations rarely stop a container at the quay, but they can lead to market surveillance actions, fines and withdrawal of goods from sale.
Food, plants, animal products, cosmetics and medical devices usually need pre-arrival permits, laboratory documents or notifications to the relevant authorities. For these categories, start the compliance work before production, not at the booking stage.
Italian Gateways: Where Your Cargo Will Clear
Choosing the right Italian gateway affects transit time, inland haulage cost and the type of customs office you deal with. Italy’s container traffic is concentrated in the north-west ports, while southern ports serve transshipment flows and regional markets. Air cargo is dominated by the Milan and Rome airports.
| Réseau | Mode | Rôle typique |
| Gênes | Océan | Main container gateway for north-west Italy and the Po Valley industrial belt |
| La Spezia | Océan | Container port with strong rail links toward northern Italy |
| Trieste | Océan | Northern Adriatic gateway with rail connections into Central Europe |
| Gioia Tauro | Océan | Transshipment hub in Calabria, mostly for onward feeder services |
| Naples | Océan | Primary port for central and southern Italian consumption |
| Milan Malpensa | Air | Italy’s principal air cargo hub, serving high-value and time-sensitive goods |
| Rome-Fiumicino | Air | Air cargo gateway for central Italy |
Ocean transit from South China to a Mediterranean port typically runs from roughly 30 to 45 days depending on the routing and on conditions in the Red Sea and Suez corridor, so build that variability into your inventory plan. Many shippers also enter goods through another EU port and move them under transit to Italy, which can make sense on price but adds a layer of documentation. Whichever route you choose, make sure the customs broker at the arrival point is informed well before the vessel sails.
Common Mistakes That Delay Italian Customs Clearance
Most delays in Italy are not caused by exotic regulation; they come from ordinary document errors. The most frequent is a mismatch between the commercial invoice, the packing list and the transport document, whether in weight, package count, consignee name or goods description. Because ICS2 entry data and the later customs declaration are compared by the system, an inconsistency that would once have gone unnoticed can now trigger an orange channel review.
A second category is missing or weak tariff information. A description such as spare parts or gifts gives the risk engine nothing to work with. Good descriptions name the product, the material, the function and the intended use, and they match the tariff code chosen.
A third is the importer of record problem described earlier. Cargo arrives with a consignee that has no EORI, no Italian VAT status or no broker mandate, and nobody can lodge the declaration. Each day spent resolving it adds storage and demurrage. The same applies to delivered duty paid shipments where the forwarder has not arranged a legitimate importer role in Italy.
Finally, there is the post-clearance risk. Customs authorities in the EU can audit declarations for several years after release, and the Italian system makes full use of digital data analytics. An importer who has been under-declaring value or misclassifying products can face a retroactive bill that includes duty, VAT, interest and penalties. If you discover an error, use the spontaneous correction process described in ADM’s recent circular instead of waiting to be found.
Timing mistakes are also common. Shippers often book space and only then start thinking about registrations, permits or the broker mandate, even though several of these steps take days or weeks to complete. Build a simple timeline backward from the sailing date, and make the customs preparation milestones as visible as the production and booking milestones. Cargo that is ready on paper before it is ready on the water is cargo that clears quickly.
How Topway Shipping Supports Shipments from China to Italy
Since 2010, Topway Shipping, headquartered in Shenzhen, China, has provided cross-border e-commerce logistics solutions, and the founding team brings more than 15 years of experience in international logistics and customs clearance, with a strong focus on China-U.S. transportation. That experience in one of the most demanding customs environments in the world translates well to Europe, because the fundamentals are the same: accurate data at origin, a correctly structured importer of record, clean classification and valuation, and a predictable path from port to final customer.
The company’s services cover the whole logistics chain, including first-leg transportation, overseas entreposage, customs clearance and last-mile delivery. For sellers moving goods into Italy and the wider EU, this matters because the biggest clearance problems often begin at the factory door, where cartons are packed, labelled and documented. Topway Shipping also offers flexible full-container-load and less-than-container-load ocean freight from China to major ports worldwide, so a seller can start with consolidated LCL shipments to test a market and move to FCL as volumes grow.
In practice, a good forwarder does three things for an Italian import. It collects and checks the commercial data in China before the entry summary is filed, it aligns the contract terms with the customs reality at the destination, and it coordinates with licensed customs brokers on the Italian side so the declaration is ready before the vessel arrives. If you are planning a first shipment to Italy or reviewing your costs after the 2026 low-value changes, speak with Topway Shipping about the routing, the Incoterm and the documents before booking space.
A Practical Preparation Routine for First-Time Importers
A repeatable routine saves more money than any single trick. Start by confirming that your company has an EORI number and that the importer of record structure is settled in writing. Then classify each product, check the duty rate and any trade defence measures in TARIC, and confirm the VAT rate. Next, verify compliance requirements such as CE documents, labelling in Italian and producer registrations. Only then should you request quotes, because the landed cost is impossible to calculate without those inputs.
Before shipment, require your supplier to issue an invoice and packing list that match each other and the transport document, with specific goods descriptions and unit prices reflecting the true transaction. Share them with your forwarder and broker for a quick pre-check, and request that the broker prepare the declaration in advance of arrival. After release, store the customs documents from the Cassetto Doganale and the invoices in a system you can search, since you may need them years later in an audit.
Conclusion
Import clearance in Italy is a structured, largely digital process, but it is unforgiving of inaccurate data. ADM relies on ICS2 entry information, risk analysis and post-clearance audits, and in 2026 it has been given new tasks, from collecting the flat duty on low-value parcels to supervising CBAM obligations. The shippers who perform best are those who treat customs as part of product and pricing strategy: they choose a proper importer of record, classify carefully, declare the true value and prepare documents before the goods move.
With the 1 November milestone for Product Identifiers and the expected EU handling fee close at hand, now is a good time to review your Italian import set-up. A reliable forwarding partner with experience in customs clearance, such as Topway Shipping, can help you reduce delays, keep landed costs predictable and enter the Italian market with fewer surprises.
FAQ
Q : Ai-je besoin d'un numéro EORI pour importer en Italie ?
A: Yes. Any economic operator that lodges a customs declaration in the EU needs an EORI number, and non-EU companies can usually register in the first member state where they will declare goods.
Q : Combien de temps prend généralement le dédouanement en Italie ?
A: When documents are accurate and the declaration is filed before arrival, release can occur within hours or one to two days. Documentary checks or physical inspections can add several days.
Q: Is the 3-euro duty charged per parcel?
A: No. The temporary flat duty applies per item category within a consignment of up to 150 euros sold at a distance, so mixed parcels pay several times. A separate handling fee of about 2 euros per parcel is also being introduced.
Q: Can a non-EU company recover Italian import VAT?
A: Generally yes, but it needs an Italian VAT position, usually through a fiscal representative or direct identification where allowed, and the VAT must be properly documented on the customs declaration.
Q: What happens if I discover a mistake after release?
A: Act quickly. ADM’s Circular 16/2026 outlines a spontaneous correction route that is more favourable than waiting for an audit, and your broker can help you assess the amounts and procedure.
