Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Shipping documents to Italy can be done duty and tax free providing
they have no commercial value.
Some typical examples of shipped documents include:
- Bids or proposals for work or contracts
- Company newsletters with no commercial value used for internal
communication
- Diplomas
- Driver's Licences
- Examination Papers
- Visa Applications
Some items have limitations or criteria in order to be considered
documents. They are shown in the table below.
| Document Type | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | For shareholders or intercompany use only |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Event tickets | Tickets for football (soccer) matches, concerts, or stage
performances may be sent, but to a maximum of 20 kg per
shipment Tickets shipped from a printing company to ticket sales office
or an organiser of an event may not be sent as documents |
| Examination Papers | Considered a document if shipped in an express envelope or
letter pack |
| Greeting Cards and Invitations | Only considered documents if personalised Non-personalised invitations and greeting cards require an
invoice |
| Manuals (Technical) | Only the appropriate number of manuals is allowed |
| Intercompany Data on CD-Rom/Disc | CD-ROMs and discs with invoices must be declared VAT may apply
if the value exceeds €22 (about $33 CDN) |
| Negatives | Only negatives, slides or print films being sent to a press or
publishing agency are allowed If the items have had value added through press or editorial
charges, they then require an invoice |
| Newsletters | Considered documents if they are intercompany shipments for
intercompany use Note: Shipments from a publisher or printing
company are non-documents |
| Newspapers | Must be for non-commercial purposes |
| Stationery | Must be personalised and an appropriate amount for
non-commercial use |
| Traveller's Cheques | Only allowed if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
Shipping a gift from Canada to someone living in Italy can be done
duty and tax free if the value of the gift (excluding shipping and
insurance costs) is less than €45 (about $67 CDN).
Gifts of alcoholic drinks, eau de toilette and perfumes, and tobacco
and tobacco products will incur excise taxes.
Shipments from Individual-to-Individual
Shipping a gift from an individual in Canada to an individual in Italy
will be duty-free under the following conditions:
- The words "Gift Shipment" or "Unsolicited Gift" are included on the
commercial invoice (see sample)
- The gift has been sent without any expectation of payment
- The gift is intended for family or personal use
- The gift is of an occasional nature, not a regular event
- The shipment has a value of less than €45 (about $67 CDN)
For a shipment valued between €45 and €700 (about $1045
CDN), a duty of 2.5% will be charged on the value of the goods. And
VAT will be applied at the rate of 22%.
NOTE: Tobacco products are not eligible for
the 2.5% flat-rate duty. They will incur an excise tax.
Shipments from Business-to-business
Shipments from a business in Canada to one in Italy will incur a VAT
charge when it enters Italy.
Shipments From a Business-to-Individual
No information regarding gifts shipped from a business to an
individual is available at this time.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending Multiple Gifts to Italy
Be sure to:
- Words "Unsolicited Gift: Consolidated Gift Package" appear in
General Description of Goods as well as the Detailed description of
goods (see sample)
- Individually wrap and tag each gift separately
- Ensure the names on each tag are different and clearly marked on the
commercial invoice
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_it.htm#outsidetheeubuygoods
https://www.adm.gov.it/portale/-/faq-dogane-accise#esp
Personal effects can be shipped to Italy from Canada duty-free under
the following conditions:
- You have lived outside of Italy for at least 12 consecutive months
- Your personal effects have been in use by you for at least 6 months
- Household goods are to arrive within 6 months of you establishing
your residence in Italy
Do Not Ship
Ensure that none of the following is in your shipment:
- Tobacco, cigarettes and cigars
- Wine and spirits
- Food
- Animal skins
- Medicines and drugs
- Cordless electronics, including walkie-talkies
Moving Temporarily
Students
If you are moving to Italy to study at a university, you can ship your
personal effects duty and tax free. Your shipment may include new
goods. You must also include a confirmation from the university
stating that you are enrolled to study there.
NOTE: Medications CANNOT be shipped within
the parcel. You must carry them into the country on you.
Non-Students
No information is currently available at this time.
Moving Permanently
Italian citizens returning to live in Italy may ship personal effects
duty-free providing:
- The household goods are for personal use only
- Have been owned for at least 6 months
- The items arrive in Italy within 12 months that the person has
declared residence in Canada
Personal Effects Checklist
- Copy of passport
- Original bill of lading (OBL) / air waybill (AWB)
- Packing list in English or Italian - Be sure to completely describe
any artwork and antiques
- Customs Dichiarazione Sostitutiva di Certificazione, completed and signed by owner of the goods
- Permit to stay released by the Questura Police Office
(non-diplomats)
- Copy of residence certificate or receipt from the Italian City Hall
of the city you are going to live in
- Any above listed items or conditions are met
Sources:
https://www.adm.gov.it/portale/-/faq-dogane-accise#esp
https://www.ups.com/ga/CountryRegs?loc=en_US
https://www.esteri.it/mae/en/servizi/italiani-all-estero/assistenzacittadiniestero/rimpatri.html
https://www.poste.it/faq-spedizioni-e-consegne.html
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Foodstuffs up to a value of €45 (about $67 CDN) can be shipped
to Italy duty and tax free.
You May Ship
- Caviar, up to a maximum of 125 g
- No more than 2 kg of powdered milk for babies, food for children and
food required for medical reasons (These items must be shelf-stable,
commercially produced and unopened)
- Fish, providing it is gutted and not more than 20 kg
- Bread and biscuits
- Chocolate and candies
- Pasta and noodles, providing they are not mixed with meat
- Salmon eggs as part of tinned paté not exceeding 20 kg
- Small quantities of fresh or dried fruits and vegetables
*These conditions apply: The foods are a commercial, shelf-stable
product in an unopened container labelled with a registered trademark.
Do Not Ship
- Meat and products containing meat
- Milk and dairy products and foods prepared with either of these
Sources:
https://www.adm.gov.it/portale/documents/20182/909438/Travellers_customs-charter_4sett2019_website.pdf/d3a12aa4-c78f-4a89-9ca6-66a4275d801e
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples with no commercial value, i.e. they are not for sale, may be
shipped to Italy duty and tax free if their only purpose is to
demonstrate a product.
Product samples with commercial value may be shipped to Italy, but a
security must be paid. The amount required is the value of the duties
and taxes plus 10% (this could be in the form of cash or a bond).
Commercial Sample Checklist
- Stay in Italy for no more than 1 year.
- Write 'no a la vente' (Not for Sale) on the merchandise
- The samples are to be rendered unusable by one of the following
methods: perforated, cut, or marked with indelible ink
- The number of samples shipped is reasonable for the purpose
- Have a certificate of origin.
- Arrive with a descriptive list of each sample (weight and value),
preferably in Italian.
- Are accompanied with a statement that declares the samples are
intended for demonstration purposes only and will be returned to
Canada without being sold. (This document must be notarised by an
Italian consulate.)
- Are not to be sold, used for monetary gain, or utilized except as
part of a demonstration.
NOTE Samples with a value of greater than €2,582
(about $3,850 CDN) require the services of an Italian freight forwarder.
Sources:
https://import-export.societegenerale.fr/en/country/italy/regulations-customs
https://it.usembassy.gov/wp-content/uploads/sites/67/2016/10/Italy-2016-CCG.pdf
https://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=CELEX:32015R2446&from=IT
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising and promotional materials can be sent to Italy from Canada
exempt from duties and taxes providing the material itself is not
sold.
Advertising items include:
- Catalogues
- Price lists
- Advertising posters
- Calendars
- Photographs
- Films
Advertising Material Checklist
- A commercial invoice must be included with your shipment
- Write 'Promotional Material - Not for Resale' on the commercial
invoice in the general description of goods
Sources:
https://import-export.societegenerale.fr/en/country/italy/regulations-customs
https://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=CELEX:32015R2446&from=IT
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipping products to Italy for repair is a fairly straightforward
process and is exempt from duties and taxes under the inward
processing rules of the European Union.
Inward processing means goods from outside the EU brought into the EU
to have work done on them, such as repairs.
Items Under Warranty
As Italy and Canada have a free-trade agreement (CETA), repairs under
warranty returning to Canada from Italy are duty-free and will not be
charged GST.
Items No Longer Under Warranty
Equipment repaired in Italy and returning to Canada will be charged
GST on the value of the repair and on any new parts required to
complete the repair.
Sending Product for Repair to Italy
When sending equipment for repair to Italy, include the following
information on the shipment:
- Write 'REPAIR & RETURN' on the commercial invoice under General
Description or Remarks
- Indicate the Serial/Product number under the Detailed Description of
Goods section on the commercial invoice
- Include a copy of the Repair Contract with all your export
documentation
Returning Product After Repairs are Completed
If your product has been repaired in Canada and is being returned to
Italy, ensure to do the following:
- Write 'REPAIR & RETURN' on the commercial invoice in the General
Description or Remarks section
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to Italy
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state 'REPAIR & RETURN' under the
General Description or Remarks, and include the estimated time of
return
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
Sources:
https://www.adm.gov.it/portale/-/faq-dogane-accise#perf_att
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=CELEX:32015R2446&from=IT
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped to Italy that will be returned to Canada are called
temporary imports and qualify for entry without payment of duties or
taxes.
Temporary imports will be allowed to stay in Italy up to 24 months,
but for some products the time limit will be less.
Goods that are often part of a temporary import include:
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth
- Items that will be used or displayed at a fair, exhibition or event
- Commercial samples
- Scientificand professional equipment
- Equipment required to evaluate and test the operation of other goods
and equipment
- Tools and specialised equipment required for repairing, exploring,
producing or manufacturing
Temporary admissions are expected to follow the rules below:
- The goods will be returned to Canada unchanged aside from normal
wear-and-tear
- If they remain in Italy, then duties and VAT must be paid
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Italy, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only
+
A Unique Way to Identify the Goods (This may be done with trademarks,
serial numbers, registration numbers or photographs) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice
+
ATA Carnet
+
A Unique Way to Identify the Goods | Very Low |
1. Complete a Commercial Invoice Only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping
using this method doesn't guarantee that your items will be imported
duty/tax free. Not all brokers will clear goods as temporary imports
(i.e. UPS, Fedex, DHL), nor is it a guarantee that customs won't charge
any duties and taxes.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
the country. It's also great because once you have an ATA Carnet, it
is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here: http://www.chamber.ca/carnet/
In addition to the 2 options listed above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, allowing for
normal wear and tear; maintenance and minor repairs are allowed
under certain conditions
- Stay no longer than 24 months in Italy
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature, however
FedEx, UPS, DHL, etc. typically cannot clear
goods of a temporary nature.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.adm.gov.it/portale/-/ammissione-temporanea-1-ammissione-temporanea
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you ship occasionally to Italy (i.e. items you sold on eBay), there
isn't too much you need to do. You will need to:
- Include 3 copies of the Commercial Invoice with your shipment
- Provide a detailed description of the goods on the Commercial
Invoice (in order to avoid customs delays)
NOTE
An Economic Operator Registration and Identification (EORI) number is NOT
needed if you are shipping as a private individual.
Regular Shipper
If you regularly sell and ship goods to Italy, we recommend you
consult a licensed customs broker in Italy.
You may need to comply with certain requirements, such as obtaining an
Economic Operator Registration and Identification (EORI) number.
Duties and taxes will have to be paid by the importer. These will be
calculated on the value of the goods plus shipping and insurance
costs.
Sources:
https://www.adm.gov.it/portale/-/faq-dogane-accise#esp
https://www.centroconsumatori.tn.it/139d977.html
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Amedeo Avogadro
Corso S. Maurizio, 8
10124, Torino, TO
Italy
Phone: +39 011 815 3611 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
