Shopping on the internet
The purchase of products via the internet can have numerous advantages, but is still subject to customs and tax obligations including the possible payment of duty, VAT and, where required, excise duties.
Payment of Duties, VAT and Excise
In addition to the purchase price, the buyer, in the case of goods from non-EU countries (eg China), may be required to pay duties, VAT.
The carrier that takes care of the shipment could also request that a payment to account be made to cover transport services and completion of the customs formalities rendered by the courier.
The purchase of alcoholic products, perfumes and eau di cologne is always subject to duties and VAT. Excise duty is also payable for alcoholic products. This tax is payable in Italy even if the alcoholic products purchased have already been released for consumption in another EU country. In this case, the tax representative appointed by the community seller authorized by the Customs and Monopolies Agency is obliged to pay the excise duty.
The purchase of processed tobaccos via the internet is not allowed if they have not already been released for consumption in another EU member state. In this case, the excise duty is also payable in Italy by the tax representative designated by the seller and authorized by the Agency.
(*) The rate of duty and VAT varies according to the goods being imported. More information is available on this site, on the page Home - Customs - The economic operator - TARIC customs tariff.
Application of sanctions for the purchase of counterfeit goods
The end-purchaser buying articles may be subject to pecuniary administrative sanctions of between €100 – 7,000 where the quality of the articles or of the person offering them for sale or for the nature of the price asked should lead the purchaser to the conclusion that rules on origin and provenance and/or industrial property have been violated. Except where the purchase constitutes a criminal offence, whether the purchase has been made by a commercial operator or importer or any other subject who is not the end-purchaser, the administrative pecuniary sanction shall be applied from €20,000 to €1,000,000.
In any event the goods will be subject to administrative confiscation.