Customs Guide 2026

Taxes, duties and limits for shipping outside the European Union

Introduction

For International Shipments from Italy to non-EU countries requires attention to duties, import VAT, documents and commodity codes (HS).

In this guide, Comfortable Shipping explains what is paid, how it is calculated and what documents are needed, with practical examples and notes on “sensitive” categories.

In general, when shipping outside the EU, duties and taxes in the country of arrival are borne by the recipient (typical DAP return): the exact amount is only known at customs.

Duties, VAT and charges: what they are (and who pays)

Customs duty (duty): percentage set by the country of destination based on the HS code and declared value.
Local VAT: arrival country tax, calculated on the taxable import value (often: value of goods + transport + insurance + duty).
Carrier charges / customs clearance: administrative costs charged by the courier for customs processing.

In standard delivery (DAP) the recipient pays; with DDP (where possible) the charges are handled in advance.

Essential documents for extra-EU exports

1) Proforma Invoice or commercial with clear descriptions, HS codes, quantities, values, origin, Incoterms yields.

2) Content declaration (for non-commercial mailings).

3) EORI (companies) for exports from the EU.

4) Specific documentation for regulated goods (e.g. FDA, phytosanitary, licences).

5) Any additional documents required by the country of arrival.

How duties and taxes are calculated (practical diagram)

Typical steps:

1) Determine the HS code of the product.

2) Identifies the duty rate of the country of arrival: expressed in %.

3) Calculate the taxable import value (often: value of goods + transport + insurance = CIF).

4) Duty = rate × taxable value.

5) Local VAT = rate × (taxable value + duty).

6) Add carrier clearance charges: varies depending on the carrier, fixed cost.

Example 1 - Private → USA (fictitious)

Example 2 - Company → UK (fictitious)

Sensitive“ materials: extra attention at customs

Not all products shipped enjoy a standard customs clearance process, some special goods require special documentation and preparation:

Lithium Batteries (UN3480/81/82/83): Packaging and Dangerous Goods Declarations.
Cosmetics, food, supplements, medical devices (to USA: FDA / PriorNoticefor food).
Liquids/alcohol, perfumes, aerosols: restrictions and safety supplements.
Wood, plants, fresh food: phytosanitary certifications.
Textiles/clothing: variable duties per HS chapter.

Mini-sections per country (updated to 2026)

USA - Beware of extra duties and FDA requirements for some categories; average customs clearance time: 0-48 hours (by air), 2-5 working days (by sea); goods subject to FDA control may take significantly longer in case of sampling. VAT/sales tax rates: 0-11% (vary per country).

UK - VAT import: 20 %; duty dependent on HS: 0-12 %; possible customs clearance charges: € 15-50.

Switzerland (CH) - Import VAT: 8.1%; duty per HS category: 0-10% (calculated on the weight of the goods, including packaging, not on the value); exemption threshold: € 163.10 for personal/gift shipments; for commercial/courier shipments, duty and VAT do not apply if the calculated amount is less than € 5.50.

Canada (CA) - GST/HST: 5-15 %; duty for HS: 0-20 %; customs clearance time: 1-3 days.

Australia (AU) - GST: 10%; de minimis threshold and duty for HS: € 600 (AUD 1,000) FOB (both duty and GST); organic controls: focus on food, plant products and wood.

Checklist before shipping outside the EU

Clear and technical description of goods
HS code verified (by category and country)
Complete commercial invoice (Incoterms, origin, realistic value)
Agreed delivery (DAP/DDP) with the recipient
Special documents (FDA/phytosanitary/licences) if required
Duties/VAT estimated and communicated to the customer
Suitable and compliant packaging (batteries, liquids, hazardous)
Recipient contacts and local tax codes (if required)

Conclusion

Transparency, prevention and support: with Convenient Shipping you can estimate charges and documents, avoid delays and ship outside the EU with greater security.

Enter the data into our calculator and request assistance with estimates and documentation - so you avoid surprises and delays.