FAQ
FAQ
- Gels and hydroalcoholic solutions for the purposes of sanitizing are to be considered included under one of the TARIC codes indicated in the table annexed to Circular 12/2020?
The hydroalcoholic solutions are classified under 2207 and 2208 of the circular, but are to be double-checked as such at the moment of presentation in customs.
In any event as indicated in Circular 12/2020, the list of products subject to VAT relief is exhaustive and not merely illustrative.
It should be noted in fact that with Circular 12 have been identified only the tariff codes corresponding to the goods which the legislator has identified in article 124 of the Decree Law no. 34/2020 (the so-called “Relaunch Decree”) - My business is a company in the textile sector in Biella. Our ATECO code was previously excluded from those authorised to continue working. However, it now falls under attachment 3 of the Prime Ministerial Decree of 26 April 2020. Is it possible to benefit from direct clearance for the importation of PPE and of other goods which are necessary in the fight against COVID-19?
Attachment 3 to the Prime Ministerial Decree of 6 April extended and updated the list of ATECO codes in respect of which customs clearance was envisaged. Therefore, all the companies with corresponding codes are authorised to proceed with direct clearance. - I am the owner of AI-MAR SRL Maritime Transport and I have to import 3 million generic filtering masks (not surgical/medical face masks and not PPE) in terms of article 16 subparagraph 2 DecreeLaw18/2020. Can I use the direct clearance procedure or the fast-track clearance?
In terms of current legislation, as applied by the circulars of the MISE and the Ministry of Health, generic masks may be used in the fight against COVID-19 as an exceptional measure and only as long as the emergency continues. Their use is reserved exclusively to citizens in everyday situations (and therefore not in cases where a specific work-related obligation exists, such as for example in the workplace). Their use is strictly subject to the condition that the masks are used in a responsible fashion, in that they do not guarantee protection against COVID 19 and do not protect the airways, as must be clearly indicated on the packaging.
Given that this is not a product objectively destined for the fight against COVID 19 nor is it a product which offers medical or technical protection against the virus, face-masks cannot be imported using the direct or rapid-clearance procedures, in that said procedures are exclusively reserved for equipment necessary in the fight against COVID 19. - I am the owner of a company which produces wooden packaging – ATECO code 16.24 -and I have imported 5,000 masks for use by my 50 employees with whom I envisage ensuring production operations for about 4 months. Can I utilise direct customs clearance even if the direct reference to the ATECO codes in the annexes to the Prime Minister's Decree no longer appears in the Directorial Determination n. 102131?
The ATECO code 16.24 is included in the public utility service by the attachment the Prime Minister's Decree published on the Agency's website. Therefore, the operator may freely import the masks using the DIRECT RELEASE PROCEDURE, without risk of requisition of the product. - I am the owner of a company which produces wooden packaging – ATECO code 16.24 - and I have imported 5,000 masks for use by my 50 employees. Can I use the direct customs clearance procedure as my company falls under the ATECO codes which are not subject to suspension of productive activities?
The ATECO code 16.24 is included in public utility services listed in the annex to the Prime Minister's Decree published on the Agency's website. Therefore the importing company could freely import the company's employees, without any risk of seizure, using the direct Customs clearance procedure. The operation could however not pass the anti-fraud checks in that it may appear that the business owner is attempting to stockpile material for speculative purposes, which is not permitted during the COVID-19 emergency, for the following reasons:- the quantity of goods to be stockpiled is greater than those to be used immediately,
- the stockpile created by the business-owner is clearly well in excess of that necessary to satisfy the needs of his employees during the crisis period.
- I am the owner of a company with an ATECO code which does not fall under those attached to the Prime Minister's Decree. I have however communicated to the Prefetto (provincial authority) that the productive activities have not been interrupted due to the fact that they are "essential to ensure the continuity of supply chains" in activities referred to in annex 1. Can I import using the direct clearance procedure masks for company use, so long as these are imported in numbers which are appropriate given the number of my employees?
If the Prefetto confirms that the activity is "essential" and the company does not proceed to close, the company will be included among the subjects which guarantee essential public services, of public utility and/or in the public interest. Therefore, the importation of face masks, where their number is commensurate with the number of employees, can be done using the DIRECT CLEARANCE procedure, without risk of requisition of the product. - I am a producer of PPE. I ordered 1 million face-masks which I intend using in the following way: 500,000 to be used immediately to supply the chain of 200 pharmacies which are my retailers for the sale of the product; 500,000 will be sent to the Regional Health Authority for Emilia Romagna, which has purchased them for distribution in the hospitals of the region. Which importation procedure should I use to obtain VAT and customs duties exemptions?
The importer may use the direct release procedure for all the one million masks, pending classification of the final recipients as services of public utility (PHARMACIES & HEALTH AUTHORITIES) under the current legislative provisions, without therefore incurring notification of requisition. In order to utilise this procedure, during clearance the importer must present direct clearance forms which have been signed by the legal representatives of the final recipients of the goods.
The importer may however avail himself of the fiscal exemptions only for goods destined for the Emilia Romagna Health Authority, in that, in terms of legislation in force, it is not possible to obtain tax exemption if the sanitary material has been imported for resale, but only where this has been imported for free distribution.
In order to obtain fiscal exemptions the box must be ticked on the DIRECT CLEARANCE form and signed by the Health Authority legal representative, and the importer must fill in the appropriate self-certification form for importers. Both forms are published on the Agency's website. - I am the famous vocalist Adrian Devitshenko (invented name) and I was blocked in Italy due to the COVID-19 crisis. I would like to send 1,000 facemasks to my family in Erevan, in Armenia. Can I do this?
Ordinance no. 639 of the head of the Civil Protection of 25 February 2020 prohibits the export of PPE to non-EU countries without the prior authorisation of MAECI (Ministry of Foreign Affairs & International Cooperation). Therefore, in order to send the masks to his family in Armenia, Mr DEVITSHENKO must request the prior authorisation necessary. - What is the difference between seizure and requisitioning of goods in Customs?
Foreign Affairs &Cooperation may give rise to the evidentiary seizure of the goods.
The seizure (penal or administrative) is a measure which blocks goods which the Customs Office uses where there has been some violation of the law, either administrative or penal.
For example an attempt to export PPE to a non-EU country without the prior authorisation of the Ministry of Foreign Affairs & Cooperation may give rise to the evidential seizure of the goods.
Requisitioning is the procedure by which the Special Commissioner for the emergency through the Agency, acquires on behalf of the State, the ownership of the goods which are considered useful in the fight against COVID 19 to assign them to essential structures operating during the emergency.
In the case of requisitioning, the Commissioner will reimburse the owner of the goods the value of the same calculated as at December 2019 so as to avoid speculative manoeuvres. - How can I be sure that the goods I am importing into Italy will not be requisitioned in Customs?
By using the DIRECT AND RAPID CUSTOMS CLEARANCE procedures, where the requirements are met, with the compilation of the specific forms which are published on the Agency's website. - Is the payment of VAT or customs duties envisaged on the importation of masks or other equipment useful in the fight against Coronavirus?
No, VAT or customs duties are envisaged in this case so long as the following 3 conditions are met (all 3 conditions must be met):- The importer indicates and proves that the end-user is an public body or organisation, a philanthropic body or other entity authorised by the State
- The goods must be distributed free of charge in order to deal with the emergency
- The goods concerned are destined for the fight against COVID 19 or are destined for Accident & Emergency departments in order to meet their needs.
- I am a lawyer, and I have ordered 500 masks for use in my offices. Is it possible to use the DIRECT CUSTOMS CLEARANCE?
The legal profession and accountants are assigned the ATECO code 69 "legal and accountancy activities" included in the services of public utility in the attachment to the Presidential Decree, published on the Agency's website. Therefore, the professional may freely import masks for his firm without any risk of requisitioning by using the DIRECT CUSTOMS CLEARANCE procedure. - I am a pharmacist and I have ordered 3,000 facemasks to resell to my customers. Can I take advantage of the tax benefits?
Pharmacies are included in activities of public utility referred to in art. 1subparagraph 1 letter f) of Prime Ministerial decree of 22 March 2020 and subsequent amendments. In terms of which it is possible to import PPE using Direct Customs Clearance procedures without being subject to requisitioning. Given that the importation has as an objective the resale and not the free of charge distribution, they cannot take advantage of the suspension of customs duties payment. - I have an electrical appliances repairs business. I have ordered 500 facemasks from China using the DIRECT CUSTOMS CLEARANCE form. Are these subject to requisitioning?
The activity of electrical appliances repairs is covered by the ATECO code 92.22.01 and is classified as a service of public utility under the annex to the Prime Ministerial decree, published on the Agency's website. Therefore, the retailer may freely import the facemasks for his shop without incurring the risk of requisitioning by using the DIRECT CUSTOMS CLEARANCE procedure. - I have an electrical appliances repairs business. I have ordered 50,000 facemasks from China using the DIRECT CUSTOMS CLEARANCE form. Are these subject to requisitioning?
The activity of the repair of electrical appliance is covered by the ATECO code 92.22.01 and is classified as an activity of public utility under the annex to the Prime Ministerial Decree published on the Agency's website.
Therefore the retailer may theoretically avail himself of the DIRECT CUSTOMS CLEARANCE procedure, subject however to the Agency's antifraud controls.
In this case it appears that the goods imported are disproportionate to the necessity of the small business, there is a presumption that the importation has been effected in order to elude the ADM's antifraud checks. The goods may therefore be subject to seizure if the conditions are met and the Special Commissioner receives a report. - I am the manager of a small, voluntary association. I have ordered 100,000 face masks for donation to the San Lazzaro Hospital. Can I utilise the DIRECT CUSTOMS CLEARANCE procedure?
In order to use the direct customs clearance procedure it is necessary to identify the end-user of the product.
The self-certification form DIRECT CLEARANCE must in fact be filled in and signed by the end-user, when this is not the same as the importer.
In this case the voluntary association may use the DIRECT CLEARANCE procedure in that the end-user is a hospital, which is covered by the term "hospital structure" referred to in the form.
In order to use the DIRECT CLEARANCE procedure the voluntary association administrator must present in customs the DIRECT CLEARANCE self-certification form duly completed and signed by the hospital representative, in which the goods to be cleared through customs are precisely identified and addressed to the hospital.
All of the above is without prejudice to the powers of the Agency to carry out controls in relation to the effective address of the goods described in order to avoid illegal speculation. - What difference is there between the DIRECT CUSTOMS CLEARANCE and the RAPID CUSTOMS CLEARANCE procedures?
DIRECT CUSTOMS CLEARANCE is only addressed to subject which currently carry out services of public utility, and with this procedure it is possible to import both PPE and other goods necessary in the fight against COVID 19.
>The RAPID CUSTOMS CLEARANCE is addressed to those subjects (both private individuals and companies which are not included in the definition as being public utility services) which intend using goods for the fight against COVID 19 but with this produre it is not possible to import PPE. - I am pensioner from Viterbo. I have ordered 3litres of hand sanitising liquid for hands. Which procedure should I use to avoid having the goods requisitioned?
You can use the RAPID CUSTOMS CLEARANCE procedure by filling in the form and specifying that you intend using the product for personal domestic hygiene purposes, to contrast the spread of COVID 19. - I am a private citizen and am not included among the subjects referred to in art 2 of the Commissary's Ordinance no. 3/2020. I have ordered 50,000 facemasks to be imported using the RAPID CUSTOMS CLEARANCE procedure to donate to my neighbours. Are there any customs requirements?
The face masks will be held in customs and reported for requisitioning for two reasons:- Because in terms of ordinance no.6 private individuals cannot import PPE either using DIRECT CLEARANCE or RAPID CLEARANCE procedures.
- Because the reason adduced by self-certification is patently for the purposes of eluding the ban on speculative importation and therefore the presumption is that the real purpose is that of unauthorised resale.
- I am a wholesaler of household products. I ordered 300,000 masks to distribute as follows: 50,000 to 5 supermarkets which are my customers, 50,000 to ten pharmacies which are my customers, I want to put the remaining 200,000 in my warehouse and sell them online. I used the DIRECT RELEASE procedure producing the self-certifications completed and signed by my customers for 100,000 face masks. I also completed and signed a DIRECT RELEASE self-certification for the remaining 200,000. Can I use the DIRECT CUSTOMS RELEASE procedure to avoid the risk of requisition?
The wholesale trade of household products is not foreseen in the public utility services by government measures, therefore the wholesaler will be able to use the DIRECT CUSTOMS RELEASE procedure only by demonstrating that the goods are intended for end users included in the aforementioned lists and producing the relative self-certifications, subject to control and verification by the Customs Offices. Consequently, all PPE intended for customers, in reasonable quantities and which do not reveal speculative purposes, will be cleared through customs without notification for requisition. While the devices destined for the wholesaler's warehouse will be reported to the Special Commissioner for the purposes of the requisition as it is likely to be the object of hoarding for speculative purposes. - I am a wholesaler of pharmaceutical products. I ordered 3 million face masks to distribute as follows: 500,000 for the immediate needs of the 100 pharmacies that are my usual customers and 2.5 million to be kept in my warehouse to supply my customers at a later date. Can I use the DIRECT CUSTOMS RELEASE to avoid requisition?
The wholesale trade of pharmaceutical products is expressly provided for in the Ateco code 46.46 as a public utility service.
The wholesaler will therefore be able, in theory, to use the DIRECT CUSTOMS RELEASE procedure both for the goods destined for the immediate needs of its 100 pharmacies and for the goods that he/she intends to allocate to its warehouse for resale at a later date.
However, in this second case, the DIRECT RELEASE request produced with the specific model will not pass the anti-fraud check as it will be clear that the wholesaler intends to stockpile for speculative purposes, which during the COVID 19 emergency is not allowed for the following reasons:- The quantity of goods to be stockpiled is greater than those to be used immediately
- The stockpile created by the business-owner is clearly well in excess of that necessary to satisfy the needs of his employees during the crisis period.
- The wholesaler has not provided evidence that the goods to be stored will serve to supply its customers for the immediate needs to contrast the spread of COVID 19.
- I am a shipowner and manage a Tunis-Livorno sea route operated by the ship MAREBLU (invented name) which has a crew of 150 members. The daily route is covered in 24 hours of navigation. I ordered 2000 masks for my crew to embark in Livorno. Will they be held at Customs and requisitioned as export goods?
Maritime transport is expressly provided for in the Ateco code 50as a public utility service. "The ship-owner can therefore use, in theory, the DIRECT CUSTOMS RELEASE procedure for the goods intended for the needs of his crew.
OCCD No. 639/2020 provides for the prohibition of the export of masks and PPE without authorization from the Civil Protection Department for Union exports, and the MAECI for extra-Union ones.
In this case, however, the aforementioned prohibition does not apply because it is not a question of exporting PPE in a technical sense.
In fact, theoretically, the masks will be delivered to the crew before the departure of the ship and will be intended for personal use and to prevent the spread of COVID 19 during the journey.
The importer must indicate that face masks are for crew use only in the DIRECT CUSTOMS RELEASE form and the customs offices will allow direct release after carrying out the anti-fraud checks and in particular ascertaining the congruity between the number of imported masks, the number of crew members and the duration of the service of the same, in order to avoid possible circumvention of current legislation. - I am a pensioner from Rome and I ordered 5 masks online, 3 for me and 2 to give to my nephew Vincenzino. Can I use the fast or direct release procedure to avoid the risk of requisition?
Pursuant to the order of the Special Commissioner n.6/2020 it is not possible in this case to use the rapid or direct release procedures as the applicant is not among those provided for the direct release and it is not possible to use the fast release procedure for masks. In any case, however, the Customs Offices will proceed with the fast customs clearance of the goods without note of requisition, as due to the reduced amount of imported material, the lawful and personal use of the goods is assumed. Therefore you can safely proceed with the order without any risk. - I am the administrator of a company operating in the cleaning sector. I ordered 500,000 masks to distribute as follows: 100,000 for the monthly needs of my employees operating in the Tuscany Region. 400,000 to keep in my warehouse to resell or use at a later time. Can I utilise the DIRECT CUSTOMS RELEASE procedure and avoid reporting for the requisition?
Cleaning and disinfestation are expressly provided for by the Ateco code 81.2 as a public utility service. The trader can therefore use, in theory, the DIRECT CUSTOMS RELEASE procedure both for the goods intended for the immediate needs of its employees and for the goods that he/she intends to allocate to its warehouse to resell at a later time. However, in this second case, the DIRECT CUSTOMS RELEASE request filed with the specific form may not pass the anti-fraud check as it will be clear that the entrepreneur intends to stockpile for speculative purposes, which is not allowed during the COVID 19emergency, for the following reasons:- The quantity of goods to be stockpiled is greater than those to be used immediately
- The stockpile created by the business-owner is clearly well in excess of that necessary to satisfy the needs of his employees during the crisis period.
- The wholesaler has not provided evidence that the goods to be stored will serve to supply its customers for the immediate needs to contrast the spread of COVID 19.
- I am the owner of a company that operates on the basis of the authorization of the Prefetto of the province of Pescara in which my business is located. Can I benefit from the direct release for the import of PPE?
Letter d) of the Prime Minister's Decree of 22 March provides that "Activities that are functional to ensure the continuity of the supply chains referred to in Annex 1, as well as the public utilities and essential services referred to in letter e) are guaranteed, after communication to the Prefetto of the Province where the production activity is located". Therefore activities such as yours are assimilated to those of public utility, as closely related to them. As long as the authorization of the Prefect is valid, his company is legitimately operated and authorized to the procedure of direct release. - Are only operators of essential public services entitled to direct release, or also all public utility activities provided for in Annex 1 of the Prime Minister's Decree of March 22, amended by Ministerial Decree of March 25 containing the unsecured ATECO codes and those provided for in other emergency government measures ?
The Order of the Special Commissioner n. 6/2020 provides, among others, that "persons exercising essential public services" are entitled to direct release. The emergency legislation adopted by the Prime Minister's Office intended to interpret the qualification of public service essential in a broad sense and functional to the containment of the health emergency. In fact, the Prime Ministerial Decree of 22 March 2020 states that "the activities that are functional to ensure the continuity of the supply chains referred to in Annex 1, as well as public utility services and essential services referred to in letter e) are guaranteed."
Moreover, this interpretation is constitutionally oriented and complies, as far as ADM is concerned, with the principle of good performance of the administrative action and the rational and correct organization of the Offices, given that it is clear that the PA, where a regulatory provision provides for the operation necessary for certain activities to allow the country to overcome the emergency, must adapt in order to provide the necessary administrative assistance to the correct and profitable exercise of such activities. Therefore, in light of the aforementioned interpretation, ADM grants direct release to all the activities referred to in this annex and to all services defined as being of public utility by emergency measures. - I am an importer and I received a purchase order from the Marshal of the Italian Carabinieri station in Pinerolo to purchase masks for the staff on duty at his station. Does the direct release model that I have to produce at Customs have to be signed by the Commander General of the Italian Carabinieri?
The direct release declaration must be signed by an "authorized party" on behalf of the final recipient, as clearly indicated in the specific form. Any person with functional purchasing powers inherent to their qualification or specific functional powers is to be considered an authorized party. In this case, the Marshal of the Italian Carabinieri Police Force, has functional power to make purchases for the Police Station, and therefore he has power of signing the declaration or delegate another person who is authorised to purchase for the Police Station. The signature of the General Commander of the Weapon is not required. - I am the CEO of P.PERN.LACTIS Ltd based in Bermuda, a production company for cleaning supplies. I sold 3 million generic masks to FRAU SRL based in Milan. The masks are packaged as "air protection masks". Can they be cleared through customs or will they be held at Customs?
The MISE circular prot.n.107886/of 23 April 2020 - pdf clarified the customs clearance conditions of generic filter masks, which are not certified as protective devices or (PPE) or surgical masks for medical devices (DM), in compliance with of the Consumer Code and other ministerial circulars issued on the matter.
Accordingly, for generic masks to be cleared through customs without prescriptions or additional charges:- a) they must not bear the CE marking (in fact, being a generic product not subject to CE certification according to EU standards, a marking would necessarily be evidence of counterfeiting of the product aimed at creating confusion on its quality)
- b) The packaging must expressly indicate that it is not a Medical Device (DM) or an Individual Protection Device (PPE)
- c) They must be accompanied by a warning notice that clearly indicates that they do not guarantee in any way the respiratory protection of the wearer, and that they are not usable when the use of Medical Devices or Personal Protective Equipment is prescribed (for sanitary use or in the workplace) but only by way of example, when the coverage of the nose and mouth is considered useful for environmental hygiene purposes and for community use
- d) In addition, producers must provide all the information useful for the assessment and prevention of the risks deriving from the normal or reasonably foreseeable use of the product, and the indication on the basis of the product or its packaging, the identity and details of the producer; the reference to the type of product or, possibly, to the batch of products to which it belongs, without prejudice to the omission of this indication in cases where it is justified, connected, as indicated, to the provision according to which the indications relating to the instructions must be reported, any precautions and intended use, where useful for the purposes of use and safety of the product.
- e) as expressly indicated in the circular of the Ministry of Health no. 3572 of 18 March, they must be accompanied by the manufacturer's declaration where the latter guarantees that they do not cause harm or cause additional risks for users according to the intended use of the products.
- I am a wholesaler of sporting goods and have ordered 1 million generic masks to resell in my stores, packaged as "safe masks for personal protection". They have been held at Customs for the following reasons: the manufacturer's information is not indicated on the packaging and the information on the labels have been considered misleading. Is there a way to clear them?
The MISE Circular prot.n.107886 / of 23 April 2020 – pdf, has clarified the customs clearance conditions of generic filter masks, which are not certified as personal protective equipment (PPE) or surgical medical device masks (DM), in compliance with of the Consumer Code and other ministerial circulars issued on the matter.
The masks can only be cleared through customs if they meet the conditions set out in the Circular or if there is a written commitment by the importer or the final recipient to fulfil all the conditions before being released on the market.
In this regard, it is possible to request customs clearance by signing a special form - which will be provided by the customs officer - containing the requirements that must be met before being released on the market, with the obligation to trace the goods once they have left the customs offices and keep them and do not place them on the market until the requirements are met
Customs officers and law enforcement officers carry out checks and verifications of compliance with the requirements. In this case, the generic face masks can be cleared after the signature of the form with the requirements and the commitment to comply with them, and can be brought to the buyer's warehouse in order to affix the correct labels with the indications provided by the MISE Circular. - I am a wholesaler of household items and I have ordered 2 million generic masks in order to resell them to my stores, packaged as "generic masks not suitable for the contrast of COVID 19". They have been held at Customs for the following reasons: the CE mark is stamped on the fabric of the masks. Is there a way to clear them?
The MISE Circular prot.n.107886/of 23 April 2020 - pdf, clarified the customs clearance conditions of generic filter masks, which are not certified as personal protective equipment (PPE) or surgical masks for medical devices (DM), in compliance with the Consumer Code and other ministerial circulars issued on the matter. In particular, the aforementioned Circular provides that the masks "must not bear the CE marking" since being a generic product not subject to CE certification according to EU standards, a marking affixed, would signify that the product has been counterfeited and this would create confusion about its quality. As the marking of the mask cannot be taken out or removed without compromising the product, the masks will be destroyed. - I am the CEO of FAMBROS CORP srl based in Taranto, a company with many years of experience in wholesale import of products from China. I can import generic masks produced in derogation from the current provisions on production and marketing, invoking the provisions of art. 16 paragraph 2 of Legislative Decree 18/20?
Article. 16 paragraph 2 of Legislative Decree 18/2020 allows the use, limited to the persistence of the state of emergency, but not the import, of generic masks produced in derogation of the current rules of release on the market.
Therefore, on the basis of the aforementioned provision, it will be possible to downgrade and use as generic masks the products imported as PPE that do not obtain the required authorizations, if they meet the requirements provided by the current legislation for production and marketing, referred to in the MISE Circular of April 23, 2020 - pdf.
However, it will not be possible to import generic masks produced in derogation from the current marketing standards, by invoking the aforementioned regulation.