ANNOUNCEMENT 27 Mar 2020

In March 2020, the Italian authorities temporary eliminated the VAT on imports and import duty on goods in response to the COVID-19 outbreak.

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising

SOURCE

The Italian Customs Authority issued Determination Directorial no. 101115, published on 27 March 2020: https://www.adm.gov.it/portale/documents/20182/5610475/Determinazione+Direttoriale+sospensione+dazio+ed+IVA+all%27importazione.pdf/e90d2342-ae03-4c5f-8c94-319e3ead9ef5

Inception date: 01 Feb 2020 | Removal date: 03 Apr 2020

Import tariff

On 27 March 2020, the Italian Customs Authority issued Determination Directorial no. 101115 suspending the import duty imposed on goods "necessary to cope with the epidemiological emergency from COVID-19" (own translation) when imported by certain governmental bodies, charities and first aid entities. Such entities must provide a certificate certifying their eligibility.

The specific goods were not further clarified by the customs authority. 

The decision entered into force retrospectively on 1 February 2020 and is in force until a decision to suspend said goods is issued by the European Commission. 

On 3 April 2020, the European Commission issued Decision (EU) 2020/491 eliminating the import duty and VAT on the subject goods, see related state act. As such, the present suspension of duties is terminated. 

AFFECTED SECTORS

 
N/A

AFFECTED PRODUCTS

 
N/A
Inception date: 01 Feb 2020 | Removal date: 03 Apr 2020

Internal taxation of imports

On 27 March 2020, the Italian Customs Authority suspended the VAT imposed on certain imported goods "necessary to cope with the epidemiological emergency from COVID-19" (own translation) when imported by certain governmental bodies, charities and first aid entities. Such entities must provide a certificate certifying their eligibility. 

The specific goods were not further clarified by the customs authority. 

The decision entered into force retrospectively on 1 February 2020 and is in force until a decision to suspend said goods is issued by the European Commission. 

On 3 April 2020, the European Commission issued Decision (EU) 2020/491 eliminating the import duty and VAT on the subject goods, see related state act. As such, the present suspension of duties is terminated. 

 
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