Duties and Taxes

Why do I have to pay Duty and Tax?

You may not have been expecting to receive a Duty and Tax Invoice. The Frequently Asked Questions we’ve put together in this page can help you understand what these charges include. If you have any further questions, please contact Customer Service on 199.151.119 (€ 0.10/min, VAT included).

What is Duty and Tax and how is it calculated?

What is Duty and Tax?
Customs Duty is a tax charged on all products shipped from outside of the EU. These taxes are collected by the Italian Customs Agency (Agenzia delle Dogane e dei Monopoli).

Who has to pay?
The person or company receiving the shipment is obliged to pay Duty and Tax.

What is the clearance administration charge?
FedEx pays the Duty and Tax charges on your behalf to ensure we can deliver your shipment as quickly as possible. This involves a handling charge of € 12.50.

How is Duty and Tax calculated?
Shipping charges are included in Duty and Tax (regardless of who actually pays for them). If these charges are quoted in the Commercial Invoice, the duties are calculated on the total amount including the shipping charges. If these charges are not quoted in the commercial invoice, a flat-rate amount is added to the declared value based on the weight and origin of the shipment.

Shipments with a value of less than € 22 are not subject to Duty or VAT. Shipments with a value between € 22.01 and € 150 are subject to VAT. Shipments with a value exceeding € 150 are subject to Duty and VAT.

How to calculate the taxable base and the relevant amount for Duty and VAT:

Duty taxable base Value of goods + a percentage of the shipping cost (from 60% to 90% depending on their origin)
Calculating Duty The Duty to be paid depends on the type of imported goods (e.g.: clothing is taxed at a rate of 12%, leather shoes at a reduced rate of 8%).
VAT taxable base Value of goods + total shipping costs + the DUTY paid
Calculating VAT The standard VAT rate is 22%. For certain special types of goods, the VAT rate is 10% or 4%

 

N.B.: These calculations do not take into account any ancillary fees which may be added (i.e. collection costs, stamp duty, etc.). For additional information, please visit the website http://www.fedex.com/ancillary/go/service/

What if the shipper says that they have paid for all the charges relating to the shipment?

Duty and Tax charges are not assessed until the shipment enters Italy. If your shipper has advised they have paid FedEx for these charges, this usually relates to the payment they have made for transportation charges and not Duty or Tax.

For additional information, contact FedEx Customer Service.

I don't think this shipment should incur Duties and Taxes

I purchased my goods online
The prices advertised on websites outside of the EU often do not include Italian Duty. This can make products appear cheaper when compared to Italian prices. We therefore advise that buyers check for additional costs before purchasing.  

The shipment is a gift
Shipments arriving in Italy bearing the words “personal gift”, may be imported free of Customs Duty and VAT provided that:

  • The sender and recipient are both private individuals
  • The shipments are not on a regular basis
  • Their value does not exceed € 45
  • No form of payment is involved
  • The goods are intended for the recipient's personal or family use

For additional information, please contact FedEx Customer Service on 199.151.119 (€ 0.10/min, VAT included).
Important – Please note that items containing alcohol and tobacco will incur Excise Duty. Shipments containing food, medicines or cosmetics may need additional documentation and be subject to further checks which could result with additional charges (health checks, veterinary checks etc.).

My shipment contains used personal items
Personal items include any items intended for the recipient's personalor family use.
Used personal items can be imported free of Duty and VAT.
Here are a few examples where imports can be made Duty free:

  • Goods belonging to persons who transfer their residence from a non-EU to an EU country.
  • Goods imported on the occasion of a marriage.
  • Goods sent for study purposes.

In all other cases, even if the goods are used and personal, the Customs Duties will be calculated as normal.

What if I no longer want the shipment?

If you wish to reject the shipment, FedEx will contact the shipper directly. For additional information, contact FedEx Customer Service.

Where can I find more information?

For more information on Duty and Tax
Please contact the Italian Customs Agency (Agenzia delle Dogane e dei Monopoli) through the website http://www.agenziadoganemonopoli.gov.it

I have a general question about the invoice or FedEx Account Number
Click here to submit your details online or contact the FedEx Customer Service on 199.151.119 (€ 0.10/min, VAT included)

Tracking shipments
Click here to track your shipments by entering the FedEx Air Waybill number

How to Pay

You can pay in cash or by check directly to the courier.

All the information is correct at the time of publication and Federal Express Europe Inc makes no warranties regarding the contact details of any third party, which may change without notice. The final outcome of all imports depends on the Italian Customs Agency (Agenzia delle Dogane e dei Monopoli). The terms and conditions relating to the invoice issued by Federal Express Europe Inc are shown on the back of the invoice.