Italy introduces €2 customs charge on low-value imports from 1 January 2026

1 January 2026

From 1 January 2026, businesses importing shipments valued at €150 or less into Italy from outside the EU will incur a new fixed charge of €2 on a per clearance basis. This fee will be collected by the Italian Customs Authorities when the goods are cleared into the country.

This measure was outlined in Circular No. 37/2025 released by the Italian Customs Authorities during December 2025, and applies regardless of the transaction type (B2C, B2B, or private-to-private).

The charge aims to offset the high administrative costs incurred when processing these low-value consignments.

What does this mean for your business?

Businesses selling low value goods into Italy should expect higher landed costs for low value products, as the €2 customs duty will need to be factored into pricing.

What to do next?

We encourage all businesses importing low value goods into Italy (including those selling under the Import One Stop Shop (IOSS) scheme) to:

  • Review their current supply chain to understand the financial impact of the new customs charge.
  • Engage with logistics partners to prepare for potential increased customs processing.

If you need guidance on how these changes may affect your business, we would be happy to discuss the implications with you. We can also help you explore alternative trading or fulfilment models that may reduce delivery times and customs costs.

LATEST NEWS

Sri Lanka defers non‑resident VAT on B2C...

Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...

SEE MORE
VAT news
LATEST NEWS

Germany provides further guidance on how e-invoicing...

The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...

SEE MORE
VAT news
LATEST NEWS

Slovakia proposing to extend domestic reverse charge...

Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.