When due, customs duties must be paid by the consignee whenever an item is shipped between two different economic zones. Therefore, whenhen you ship from Italy to a non-EU country, the destination country will determine any customs duties depending on certain factors.
These factors include:
- type of goods;
- intrinsic value of the goods, i.e., the cost or value of the goods before customs charges, shipping costs and various tariffs;
- quantity of goods per unit of measurement;
- commercial or private nature of the shipment.
Consequently, when shipping a parcel from Italy outside the European Union, the recipient of your parcel may have to pay duties.
The TARIC - Community Integrated Tariff
To identify the type of goods shipped and ascertain any duties, the Italian authorities use the TARIC. This identification system uses 10 digits.
Let's look at a concrete example: according to TARIC, code 9608 3000 00 refers to “fountain pens and other pens”. The identification sequence can be divided as follows:
- the first 4 digits identify the category of goods (9608): in this case it is “ballpoint and ballpoint pencils; felt-tipped and other porous-tipped pens and fountain pens; fountain pens and the like; parts of these articles”;
- the remaining 6 digits refer to the sub-category of goods (3000 00): in our case, the second part of the code identifies the articles in question as “fountain pens and other pens”.
When do you pay customs duties?
When shipping from Italy outside the European Union, it is important to remember that each importing country applies different laws when calculating customs duties.
However, there are cases where customs duties are not payable. For example, no duty will be payable when two private individuals ship a gift or an item for personal use with a pro forma invoice. Similarly, in a shipment with a value below the value imposed by the importing country for non-commercial shipments. This value varies from country to country.
In the United States, for example, items shipped for personal use with a value of less than $800 are not subject to customs duties. Otherwise, in Italy, the intrinsic value must be less than €45.
In the following cases, however, the recipient will have to pay customs duties to the competent authority:
- shipments between private individuals containing a gift item shipped for personal use for non-commercial purposes, but with a value higher than that set by the state in which it is shipped;
- shipment of a commercial nature: this means that you are shipping an item to sell it outside the EU.
How much do import duties cost?
In the case of companies and businesses shipping from Italy outside the EU, the duties to be paid will only be determined once the shipment has arrived at its destination.
As mentioned, most authorities use numeric codes to identify each item and assign it to a category. From this number and the quantity of the goods, it is possible to estimate the duties to be paid.
Generally, you can find reliable information about import duties on the government website of the non-EU country where you want to ship. Here are some tariffs:
- Harmonised Tariff Schedule of the United States;
- official duty calculator’importing Norway;
- computer for Swiss import duties.
Remember that, in most cases, any import duties are borne by the recipient. The express courier or the third party performing the shipping parcels, such as SpedizioneComoda.co.uk, cannot assume any liability in this respect.
How does VAT work on non-EU shipments?
In addition to any customs duties already discussed, the costs of an extra-EU shipment from Italy may also include VAT (Value Added Tax). Just as in the case of duties, it is the recipient who has to pay the value added tax on the shipment, according to the laws of the country of destination.
Again, the total amount of taxes to be paid is determined by the country of destination. Let us look together at the example of the most sought-after non-EU countries.
Shipments to the United States
In shipments to the USA the consignee will generally not have to pay any tax, in addition to any duties, when importing raw materials or articles for resale without additional processing.
In fact, it will be the end consumers who will bear the burden of the sales tax, the US equivalent of Italian VAT.
Shipments to Switzerland
In Switzerland, VAT is not imposed if the total value of the shipment is less than 65 CHF (approx. 60€). The total value includes the intrinsic value of the goods, the shipping cost, insurance and customs clearance cost, which in the case of shipments from Italy is 11.50 CHF plus 3% of the value of the goods subject to VAT.
However, if the total value exceeds CHF 65, the tax rate applied is 7.7%. Exceptions are goods for which the taxable rate is 2.5%, such as books, foodstuffs and medicines. In such cases, the shipment will only be subject to tax if the total value exceeds 200 CHF (185€).
More information on how to send parcels to Switzerland you can find in the updated guide by clicking on the link.
The case of Norway
In Norway, 25% VAT is generally levied on all imported goods, even when not subject to customs duties.
For parcel shipments to non-EU destinations
Those shipping from Italy outside the European Union, on the other hand, will not have to declare any VAT amount on their shipment.
In order to do so, however, it will be necessary to prove to the tax authorities that the shipment actually left the European Union by means of one of the following customs documents:
- copy of the invoice;
- transport document;
- declaration by the customs authorities of the country of destination.
How to organise a non-EU shipment from Italy
Organising a shipment from Italy to a country outside the European Union can be complicated. For this reason, we have created a list of steps to follow to prepare your shipment:
1. consult the list of prohibited articles
Before even starting to prepare the shipment, it must be ensured that the articles are suitable to be exported. Then, it must be verified that their importation is not prohibited by the country of destination.
2. pack the goods
There are rules and precautions to be followed when preparing and addressing a parcel for an international shipment. In addition, different items should be packed using different techniques.
For more information, please read the guide on how to send a parcel correctly and how to pack a parcel.
3. prepare customs documents
To ship outside the EU, customs documents are required in addition to shipping labels. Customs documents include three copies of:
- air way bill (AWB) shipping labels: one to be attached to the parcel, two to be handed to the courier upon collection;
- pro forma invoice or commercial invoice;
- a free export declaration;
- an identity document and tax code of the sender.
4. choose a courier to whom to entrust the shipment
When the package is delivered, it will also be necessary to deliver the customs documentation accompaniment.
With the right guidance, managing customs duties becomes easy
In most cases, it is advantageous to rely on third-party services such as SpedizioneComoda.co.uk to ship a parcel outside the EU. Indeed, such services are not only a valuable aid in preparing the shipment, but also provide access to the best services of international couriers at favourable rates.
