Frequently asked questions

Yes, you can.

You can save both money and time: a consultant will be at your side from start to finish.

Barring exceptions, the product requires 45 days of production. Then, depending on the transport chosen, timing ranges from 7 to 40 days, excluding customs clearance.

Yes, it is possible to import small quantities: the minimum order always depends on the factory and the product.

The taxable base for ad valorem duties (almost all duties) is the transaction value, i.e. the price actually paid or payable for the goods (normally the price shown on the invoice), including transport and insurance costs.

The taxable base for import VAT, instead, is the customs value described above, plus any duties and forwarding costs up to the place of destination within the Community (article 69 of Presidential Decree no. 633/72).

In this case you can apply in advance to the customs office responsible for the place where processing is carried out for authorisation to use the "inward processing" customs procedure. This procedure allows non-Union goods to be temporarily imported for processing (or repair) and the finished products to be re-exported outside the European Union without paying customs duties on the temporarily imported raw material. The only requirement is to lodge a guarantee equal to the customs duties that would have been due on the imported raw material. The guarantee is returned when the so-called "processed" products are re-exported.

Inward processing is governed by articles 255/258 of EU Regulation 952/2013, articles 240–241 of EU Regulation no. 2446/2015 and Circular no. 8/D of 19/04/2016.

Exporting goods for repair/processing falls, for customs purposes, under the so-called "outward processing" procedure. This procedure allows Union goods to be temporarily exported outside the customs territory of the European Union for "processing" operations (processing, repairs, assembly, etc.) and the resulting products to be re-imported with total or partial relief from import duties.

Only if the repair (processing) was carried out free of charge will the goods be exempt from any duty on re-import. If, instead, a fee is charged for the work, duty and VAT will be calculated on that amount (at the rates applicable to the processed product).

Outward processing is governed by articles 259 et seq. of EU Regulation no. 952/2013 and articles 242 and 243 of EU Regulation no. 2446/2015. Authorisation for outward processing is issued by the customs office responsible for the area where the applying company is based.

The goods can be temporarily exported and later re-imported without paying the related customs duties under art. 214 of Presidential Decree no. 43 of 23 January 1973 (T.U.L.D.). Please note that the maximum period abroad for such goods is five years (Circular no. 7/148/IX of 21/01/1982).

If the destination country has joined the ATA Convention, temporary export can also be carried out with an ATA carnet that accompanies the goods (issued by the association authorised for Italy by Unioncamere, the Italian Union of Chambers of Commerce). The carnet, which must identify the goods precisely, not only simplifies the customs procedures of the countries involved but also allows immediate discharge when the goods return. The deadline for re-importing the goods cannot exceed the validity of the carnet itself.

If the goods are sold abroad, in both cases of temporary export the operation must be regularised for customs purposes by lodging a definitive export declaration.