Fast-track clearance instructions
- The Special Commissioner’s Order no. 6 of 28 March 2020 - pdf provides that the Customs and Monopolies Agency must take all useful actions to clear directly and rapidly through customs PPE (Personal Protective Equipment) and any other items necessary to combat the spread of COVID-19.
- The Special Commissioner for the COVID-19 emergency has defined a direct and rapid customs clearance procedure for importations of PPE destined for individuals/bodies indicated in the Order.
- The European Commission, by decision of 3 April 2020, provided for the exemption from customs duties and VAT where goods necessary in the fight against COVID-19 are destined for subjects which have been indicated in the EU Decision and have been imported for distribution free of charge.
- The Agency has established the method of application of the tax exemptions as per directorial decision prot. No. 107042 RU del 3 April 2020 - pdf
Article 2 of the Commissioner’s Ordinance no.6/2020 provides for a specific procedure for fast-track clearance for PPE where this equipment is destined for subjects such as:
a) Autonomous Regions and Provinces
b) Local Authorities
c) Public administrations and bodies as indicated in article 1 subparagraph 2 Decree Law 165/2001.
d) Public hospitals or hospitals accredited and/or listed on the regional emergency network.
e) Subjects which provide essential services and/or of public utility and/or of public interest as defined in Prime Ministerial Decree 22 March 2020 -pdf, most recently modified by Prime Ministerial Decree of 26 April 2020 and relative annexes – pdf.
- Equipment which is destined for subjects other than those indicated, can be requisitioned by order of the Special Commissioner.
- In order to request the direct/rapid customs clearance of PPE and other goods necessary to contrast the spread of COVID-19 virus, according to the provisions of the Commissioner’s ordinance no. 6/2020, the Agency has drawn up the following procedures:
a) Direct customs clearance for PPE and other goods – pdf necessary in the fight against COVID-19 destined for subjects detailed in the Commissioner’s Ordinance 6/2020.
b) Fast-track clearance for non-PPE goods – pdf necessary to contrast the spread of the COVID-19 virus destined to any individual which is able to prove that the goods will be put to the uses described
The forms described in the preceding paragraphs a) and b) must be compiled and signed by the final recipient of the goods and presented to customs officials
Where an importer is involved, together with the fast-track clearance, there must be lodged with the customs officials the following form – pdf which has been completed and signed by the importer.
c) With the Special Commissioner’s Order no. 13 of 9 May 2020 - pdf it was established that PPE (FFP2, FFP3, N95, KN95, indicated in the Ministry of Health’s circular prot. 4373(1) of 12 February 2020) or other goods necessary in the fight against COVID-19, as well as surgical masks and comparable products if imported by Associations adhering to the associations signatories to the Memorandum of Understanding signed on 1 and 3 May 2020 by the Special Commissioner with Federfarma, Assofarm, Farmacie Unite, Unaftisp, FTPI, FNP, PI, Federfardis, MNLS, ULPI, Federfarma Servizi and ADF, Confcommercio, Federdistribuzione and ANCD Conad. These operations are subject to VAT and customs duties.
d) The Agency has signed some Memoranda of Understanding with the Regions, Territorial entities and Trade Associations to set up a special direct customs clearance procedure, exempt from VAT and customs duties and the PPE/imported masks to be distributed free of charge to employees of companies and of branches of the various Associations. In this case Direct Customs Clearance Form (known as MSDPI) - pdf and the relative Summary statement - pdf
- Bearing in mind the provisions of art. 124 of Decree Law no. 34 of 19 May 2020 (so-called “Relaunch Decree”), generally speaking, all operations having as their objective the importation of: lung ventilators for intensive and sub-intensive therapy; multi-parameter monitor also for transport, infusion pumps for drug-delivery and peristaltic pumps for enteral nutrition, endotracheal tubes, helmets for continuous positive pressure ventilation; masks for non-invasive ventilation; suction systems; humidifiers; laryngoscopes, instrumentation for vascular access; electric vacuum cleaner; intensive care monitoring center; portable ecotomograph, electrocardiograph; computerized tomograph; surgical masks, Ffp2 and Ffp3 masks; protective clothing for health purposes such as latex, vinyl and nitrile gloves, visors and protective glasses, protective suits, shoes and overshoes, headgear caps, waterproof gowns, surgical gowns; thermometers; hand sanitizers; wall dispenser for disinfectants; hydro alcoholic solution in liters; 3 percent peroxide in liters; emergency trolleys; RNA extractors, diagnostic equipment for COVID-19; swabs for clinical analysis; sterile test tubes; equipment for the construction of field hospitals 5% VAT is applied. Furthermore, until December 31, 2020, imports and subsequent sales of these goods, including sale to the public, are exempt from value added tax, with the right to deduct the tax, if it had been paid, pursuant to article 19, paragraph 1, of Presidential Decree no. 633 of 1972
- On importation, operations at letter d) and, where there exist the prerequisites, those at letters a) and b) goods are admitted free of import duties and VAT.
N.B. Goods imported in accordance with procedures detailed at letters a) and b) are not subject to reporting for requisitioning but subject the powers of the Customs and Monopolies Agenc y to carry out anti-fraud controls and all the verifications regarding declarations made.
To find out more please go to the FAQs section.