Italy Customs Duty

Key Takeaways

• Italy’s standard VAT rate is 22%, close to the EU average.
• Livigno, a small Alpine town in Lombardy, remains an extra-customs, VAT-free zone outside the EU’s VAT territory - one of the only such zones left in the EU.
• Campione d’Italia, another former VAT-free enclave, rejoined the standard EU customs and tax area on 1 January 2020 and no longer has special status.
• Italy applies a 4% super-reduced VAT rate to books and e-books, well below its 22% standard rate.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

How Italian Import Rules Work

Italy is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 22%, Italy’s VAT rate (known domestically as IVA) sits close to the EU average of roughly 21-22%. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 22% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 22% VAT collected by the courier, no customs duty.
• Over €150: 22% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Italy-Specific Considerations

Italy’s customs authority is the Agenzia delle Dogane e dei Monopoli (Customs and Monopolies Agency), which administers import duty and coordinates with the tax authorities on VAT collected at the border.

Italy has one notable geographic quirk relevant to VAT: Livigno, a small town in the Lombardy Alps, has held “zona franca extra-doganale” (extra-customs free zone) status since a law passed in 1910, and remains exempt from Italian VAT today, making it one of the very few places inside EU territory that sits outside the EU’s VAT area. Campione d’Italia, an Italian exclave surrounded by Switzerland, held similar VAT-free status for decades but rejoined the standard EU customs and tax territory on 1 January 2020, so it no longer offers the same exemption. Neither location is relevant to typical cross-border online orders shipped to a standard Italian address, but they matter if a package is addressed specifically to Livigno.

Italy also applies a super-reduced 4% VAT rate to books, e-books, newspapers, and certain agricultural products, well below the 22% standard rate, alongside a 10% reduced rate for items like pharmaceuticals and hotel stays. Clothing, including children’s clothing, is generally taxed at the full 22% standard rate in Italy, unlike some other EU countries that zero-rate children’s items.

Frequently Asked Questions About Customs Duty in Italy

Is it true parts of Italy are VAT-free?

Yes, partly. Livigno, a small Alpine town in Lombardy, has held extra-customs, VAT-free status since 1910 and remains outside the EU’s VAT territory today. Campione d’Italia held similar status but rejoined the standard EU tax area on 1 January 2020, so it no longer applies.

Does Italy have a lower VAT rate for books I import?

Yes - Italy applies a 4% super-reduced VAT rate to books and e-books, far below its 22% standard rate, though this mainly benefits VAT-registered sellers of those goods rather than changing how a typical parcel is charged.

Are children’s clothes taxed at a lower VAT rate in Italy?

No - unlike Ireland, which zero-rates children’s clothing, Italy generally taxes clothing, including children’s clothing, at the full 22% standard VAT rate, with only limited exceptions for specific childcare products.

Which agency handles Italian customs?

The Agenzia delle Dogane e dei Monopoli (Customs and Monopolies Agency) is Italy’s customs authority, responsible for assessing import duty and coordinating VAT collection on goods entering the country from outside the EU.

Is Italy’s 22% VAT rate typical for the EU?

Yes - at 22%, Italy sits close to the EU average of roughly 21-22%, meaningfully below Hungary’s EU-high 27% and only slightly above Germany’s 19%.