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Customs Exemption

 

Customs Exemption

Customs exemptions apply to goods that are for personal or family use and which, given their quantity and nature, are intended for non-commercial purposes.

Such exemptions are allowed for the importation of personal belongings of private individuals, who are transferring their normal place of residence from a country outside the European Union to one within, provided that:

1) The person has lived outside the EU territory for at least twelve consecutive months;

2) The personal belongings being imported have been used for at least six months in the previous place of residence;

3) The personal belongings are intended for the same purpose and use in the new place of residence.


Exemptions do not apply to: alcoholic products, tobacco or tobacco products, commercial vehicles, items for professional use excluding hand-held tools for the skilled trades and liberal arts.


The requirement at point number (2) is met automatically in relation to previously used durable goods.  Registered vehicles (cars, motorcycles, etc.), however, must be accompanied by proof of ownership and use.

The repatriation and transfer of one's place of residence can be certified by submitting to Customs Authorities a self-certification together with a copy of a valid passport.

Non-EU citizens may choose to submit an “Affidavit”, drawn up in Italian by a lawyer registered with this Consulate, and whose signature will be legalized (see list).

Customs Authorities may request further documentation. It is therefore advisable to have one the following documents available:

  • employer's letter; or
  • rental agreement;or
  • most recent income tax return.

With respect to audio-visual products (i.e. radios, televisions, video-recorders, computers, personal computers, etc.), any items not bearing the CE marking cannot be imported, except for those purchased prior to January 1, 1996 and accompanied by the appropriate documentation (i.e. purchase receipt). In accordance with current legislation, CE conformity cannot be self-certified.

Some Regional Governments offer benefits in favor of repatriating nationals. For further information please refer to the relevant Region website. This Consulate General will be able to issue a certificate to be presented to the regional authorities to obtain the aforementioned benefits. 

The following conditions must be met when importing an automobile or motorcycle duty free:

  •   at least twelve months of residency abroad;
  •   Codice Fiscale (Italian Fiscal Code Number);
  •   at least six months of ownership and use of the vehicle (ownership certificate*);
  •   Certified vehicle identification number*.

* Document issued by the Ministry of Transportation (www.mto.gov.on.cs).

N.B. All foreign language documentation must be submitted along with its Italian translation.  Click here for the list of Certified translators whose specimen of signature is on file at this office. 

(It is advisable to bring along the vehicle’s original purchase agreement and technical data and specifications).

Please consult www.aci.it for additional related information, including the procedure to be followed when registering a vehicle either through an agency or directly with the vehicle registration office (Ufficio della Motorizzazione).


Laws and regulations related to custom exemptions

Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty

 


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