Italy - Country Commercial Guide
Customs Regulations
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The Union Customs Code (UCC) was adopted in 2013, replacing the Community Customs Code, and its substantive provisions apply from 2016. In addition to the UCC, the European Commission (EC) published delegated and implementing regulations on the actual procedural changes. These are included in Delegated Regulation (EU) 2015/2446, Delegated Regulation (EU) 2016/341, and the Implementing Regulation (EU) 2015/2447.

There are a number of changes in the revised customs policy, which also require an integrated IT system from the customs authorities. In April 2016, the EC published an implementing decision (2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC. In March 2018, the EC published a proposal (EU) No 2018/0040 for a draft regulation amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the UCC. The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented.

Customs Valuation

Most customs duties and value-added taxes are expressed as a percentage of the value of goods being declared for importation. Thus, it is necessary to have a standard set of rules for establishing the goods’ value, which will then serve for calculating the customs duty. Given the volume of EU imports every year, it is important that the value of such commerce is accurately measured for the purposes of: economic and commercial policy analysis; application of commercial policy measures; proper collection of import duties and taxes; and import and export statistics. These objectives are met using a single instrument: the rules on customs value. In addition, the EU applies an internationally accepted concept of “customs value.” The value of imported goods is one of three elements of taxation that provides the basis for assessment of the customs debt (the amount of customs duty that has to be paid). The other elements are the origin of the goods and the customs tariff.