Dogana e importazione prodotti

Origins of customs

The original was the divan . Or rather, the ” diwan ,” an Arabic word that refers to this particular piece of furniture: the office of the vizier , who decided on goods arriving from abroad, apparently had no other piece of furniture than this, and soon the term “diwan” changed from a seat to mean the entire office, changing its name to “customs.” The first forms of taxation on goods arriving from other countries date back to the classical age, and in particular to the Greek Pentecost, applied in the port of Piraeus around 2,500 years ago, and to the Roman datium. However, these forms cannot be assimilated to our concept of customs, as they constitute a simple form of taxation, and therefore a mere source of revenue for the state.

In the 7th century, a tithe was first withheld on goods arriving from the Far East, but the Middle Ages loomed, and taxes on goods were subject to the whims of local lords. However, in the second half of the 18th century, things began to get serious: the nascent textile industry was still very fragile, and it became necessary to protect domestic production by imposing duties on imported goods. At this point, the game was over; the key concept underlying the customs duty system had become established, and, based on bilateral agreements between individual states, the first Customs Tariff was born, which adjusted duties to the type of goods.

Harmonized Customs Tariff. 1

Consumer goods and customs. 1

VAT relief if you make purchases abroad. 2

Currency at customs: how much money can you take abroad?

Export or import cultural goods and art objects. 3

Exporting or importing animals 3

Washington Convention. 3

Export or import products of animal origin. 4

Exporting or importing weapons: the baggage problem 4

Traveling by car abroad. 4

Links to useful websites 5

Harmonized Customs Tariff

In customs, goods must first be classified. Essentially, they must be assigned a unique identification number, consisting of a series of digits and valid in all countries that adopt the system. The identification code is divided into two parts: the first six digits identify that particular group of goods, but there is nothing to prevent each country from adding additional digits to the code and subdividing the initial category into further subclasses. TARIC (the Harmonized Customs Tariff adopted in the EU), for example, requires each good to be assigned a twelve-digit code (the first digits being the international digits). The next step is to verify the origin of the goods by verifying any certificates presented by the importer.

This is where the actual customs inspection begins: it’s necessary to determine whether importing the goods into the country is prohibited or whether free import is permitted. For some types of goods, a limited import regime exists, requiring a license (for example, Chinese textiles; a limited quantity can be imported).

Once the final formalities have been verified (special permits or documentation required for that specific type of goods), the customs duty is calculated, and once the amount has been paid, the goods are admitted into the country. The starting value for calculating the duty is the ” transaction value,” to which, however, transport costs , packaging , any insurance , and brokerage fees must be added .

When exporting your products, it will be up to customs to verify the restrictions applicable to the goods you wish to export (see, for example, the cases relating to goods of historical and cultural interest) and complete any necessary formalities.

Consumer goods and customs

What can you bring back from vacation?

Regarding the export of consumer goods, there are generally no specific formalities to complete, except in specific situations specific to individual countries. Importing such goods into non-European countries, however, presents some challenges. Generally, importing purchases up to €175 is permitted, provided they are non-commercial (i.e., not intended for resale). If a single item exceeds this limit, it is subject to full customs duty; if the total amount is exceeded by all purchases, only the excess is subject to duty. Please note that for travelers under 15, the limit is lowered to €90.

Certain products, for which special conditions apply, are not included in this allowance. For example, cigarettes are permitted in non-European countries, up to a maximum of 200 pieces; alternatively, cigars (50 pieces) and smoking tobacco (250g).

Furthermore, one liter of alcoholic beverages with an alcohol content of over 22% (two liters if lower) or undenatured ethyl alcohol is permitted . In the EU, if the beverage is over 22% ABV, you can enjoy up to 10 liters, but below this level you can go up to 20 liters; wine up to 90 liters, but you should be moderate with sparkling wine (up to 60 liters); for the rest, beer in abundance (but up to 110 liters), 800 cigarettes or, alternatively, 200 cigars, or one kg of smoking tobacco (over these quantities are considered imported for commercial purposes). In non-EU countries, no more than 500 g of coffee (if extracts or essences, 200 g), while for tea, care should be taken not to exceed 100 g (extracts or essences: 40 g). You will also have to get by with 50g of perfume, but you can always count on the 25cl of toilet water that you are allowed to bring.

VAT relief if you shop abroad

If you are domiciled or resident outside the European Union, you can request a VAT refund . The conditions for obtaining it primarily concern the total value, which must not exceed €154.94 (VAT included). The goods must be intended for personal or family use and can be taken out of the EU within three months of the end of the month of purchase. Payment must be supported by an invoice describing the goods and the traveler’s personal information (identity document details are also required). This invoice must be presented, along with the goods, to the customs office upon exit from the EU, which will affix the relevant stamp. The validated invoice must be returned to the seller within four months of the end of the month of purchase.

The best part is that the goods can also be sent to a foreign address as “unaccompanied baggage”: the airline to which the goods are entrusted will issue the Air Waybill (AWB), which certifies the transit of the goods. There are also tax-free companies (including those adorable little shops sometimes found in port areas) that can refund the VAT directly to the traveler when the goods leave the EU. This doesn’t require the return of an invoice, but simply a fee, which is subtracted from the refunded VAT and pocketed by the company.

Currency at Customs: How much money can you take abroad?

In this case, the rules governing the import and export of cash and securities are the same whether you’re traveling within the EU or to some remote land at the edge of the known world. The €12,500 limit is mandatory everywhere. Above this amount, you must complete a form, available at customs offices, which you can fill out either upon entry or exit from the customs territory. Failure to complete the form will result in the terrible penalty of seizure, up to 40% of the amount exceeding €12,500, and the associated fine. If you remain within the EU, you can at least deposit the form not only at customs but also at a bank, post office, or Guardia di Finanza headquarters, but no later than 48 hours after entering (or before leaving) the national territory. Please note: the calculation of hours does not take public holidays into account.

Exporting or importing cultural goods and art objects

The status of a work of art is determined by the Administration for Cultural Heritage and Activities. To import an art object into your country, you must obviously declare it, so the appropriate taxation will be applied. If the import is from an EU country, you must submit a declaration of origin to the office of the country of departure, which will in turn issue a shipping certificate. However, if the work in question is less than fifty years old or was created by a living artist, you can rest assured; under no circumstances will you be asked for any certification. Only if you wish to export an item meeting these requirements will you be mildly required to submit a self-certification, accompanied by two photos, in which the owner certifies that the work is not subject to national protection.

Things get a little more complicated if you’re intent on bringing a testament to your ancestors’ greatness into a foreign country. To begin, you need to check whether the item falls within the categories listed in Regulation No. 3911/92, that is, more simply, whether it is a historical or artistic object, whether it is a painting, sculpture, or ornamental vase older than 50 years , or a piece of furniture older than 100 years . Then, if applicable, present the authorization from the Export Office at the Superintendency of Cultural Heritage to customs. Items not on this list can be obtained with a certificate of free circulation (this certificate will also be required if the item must travel within the European Union).

Exporting or importing animals

Man’s best friends, namely dogs and cats (and even ferrets ) over three months old, follow a special procedure. If you own a loving pet but come from a non-EU country, don’t be discouraged by the health certificate from the country of origin. Not even if it must include the animal’s and owner’s identification information, a statement that the animal is healthy, has up-to-date antibody levels, and has been vaccinated against rabies for at least 20 and no more than 11 days. However, if your faithful friend follows you on your forays to non-EU countries, keep in mind that, according to the legislation in force in that country, it can be quarantined.

Washington Convention

This agreement provides for the protection of certain animal and plant species considered at risk of extinction and intended to be safeguarded with specific customs provisions. Parrots, snakes, lizards, and aquatic turtles are some of the species for which, in addition to the aforementioned health certificate, a CITES (Convention of International Trade in Endangered Species) certificate is required. This certificate is issued by the authorities of the country of origin. Appendix I of the Washington Convention strictly prohibits the import of critically endangered animals, such as spotted animals (cheetahs, leopards, ocelots), as well as certain very rare plant species (certain cacti and orchid species). The same convention protects the export of elephant tusks (and ivory objects), reptile skin items, coral, and Amazonian timber.

Exporting or importing products of animal origin

In a famous film from many years ago, US authorities prohibited a beautiful Italian girl from setting foot on the soil of the New World armed with a fearsome mortadella. Today, all personal supplies of milk , meat , and their derivatives must be accompanied by a certificate issued by the country of origin and must be immediately taken to the Border Inspection Post for inspection. Exemptions are granted for infant formula (and other specific foods required for medical reasons); these products must not require refrigeration, and the packaging must be intact (if opened, unless it is currently being used and the quantity does not exceed normal consumption by one person).

Products weighing no more than 5 kg are tolerated if they come from countries such as the Faroe Islands, Greenland, Iceland, Liechtenstein, and Switzerland. Personal supplies, however, are not subject to objections if they come from Andorra, Norway, or San Marino. In general, opened products are not subject to objections. A small amount of caviar (less than 250 g) is clearly acceptable, and under that limit, no certification is required; the same goes for the more prosaic salmon roe. Regarding exports, the limits imposed by the Washington Convention apply, but be careful with animal skin items as well. These must be certified by the Forestry Corps, and the fines for non-compliance are very high (between €1,032.91 and €9,296.23).

Exporting or importing weapons: the baggage problem

It goes without saying that firearms, cutting weapons, and improper weapons are not permitted for obvious public safety reasons. Generally, a weapon can be imported into another country (whether or not it’s within the European Union; the legislation is similar in this case) only with a permit issued by the competent authorities in the owner’s area of ​​residence. If any problems arise, the weapon can be left in custody at the customs office. It’s best to equip yourself with a more harmless camera ( or video camera , or PC ), and don’t forget the documentation proving its purchase in Italy (an invoice is ideal, but a receipt or warranty certificate are also fine). It’s also best to provide a declaration of ownership to present upon return.

Traveling by car abroad

In EU countries, you can drive your car freely without any obligations. However, it’s a good idea to obtain a Green Card , which extends your insurance coverage outside your home country. Check with your insurance company and obtain the necessary documentation. In non-EU countries and in those of the former Soviet Union, an international driving license is required.

Links to useful websites

Customs Agency http://www.agenziadelledogane.it/ A true reference point for anyone wishing to delve deeper into the topic. A traveler’s guide, a small but comprehensive manual aimed at non-specialists, is available in PDF format. It also contains legal sources, other useful links, and free online courses for professionals in the sector. It’s a very well-designed and easy-to-navigate website. A must-have.

eBay Guide. How Italian Customs Works: Duties and Documents
http://recensioni.ebay.it/Come-funziona-la-dogana-italiana-Dazi-e-documenti
A very entertaining and useful guide. The author explains, in simple and entertaining language, how customs duties are calculated, where the Italian Post Office sorting offices are located and how they work, as well as a series of very useful tips (How to avoid having your package stopped at customs, what to do in the event of an emergency). An essential guide for anyone who wants to survive the shipping or receiving of their packages.

International Law
www.dirittointernazionale.com/articoli/dogane
The site provides a series of tools for better understanding international law. References are provided to legal sources covering topics such as international law, tax provisions, and transportation regulations. The site’s home page is dedicated to information, presenting the latest news related to the site’s topics. The link also offers a series of articles on international customs legislation. The focus is highly specialized, but topics not always found on other sites are covered.

Global Market
http://www.mglobale.it/
The site is aimed primarily at companies operating abroad. It contains forms, customs codes and changes, practical advice, and case studies, specifically aimed at those working in the sector. A series of very interesting links help entrepreneurs navigate the world of global trade, presenting the latest innovations. It is also possible to download forms and request certifications introduced in the latest version by fax.

Travel Safely
http://www.viaggiaresicuri.it/
Finally, a website dedicated to travel and, in particular, useful information for entering a specific country. The “General Information” section also provides information regarding the customs legislation for the selected country. This service is provided by the Ministry of Foreign Affairs in collaboration with the Italian Carriage of Foreigners (ACI).