Italy TARIC Code Guide (2026)

How Import Duties Work in Italy

Importing goods into Italy, as a member state of the European Union, involves adherence to the EU's common customs policies and the Italian national tax system. The primary components of import duties in Italy are the Customs Duty (also known as import duty or tariff) and Value Added Tax (VAT), referred to as IVA (Imposta sul Valore Aggiunto) in Italy. These are administered by the Agenzia delle Dogane e dei Monopoli (Italian Customs and Monopolies Agency).

Customs duties are determined by the Harmonized System (HS) code of the product, which is extended into the EU's integrated tariff system, TARIC. These duties are generally applied to goods originating from outside the EU. Goods moving between EU member states are typically exempt from customs duties due to the single market principle, though VAT rules still apply.

The standard VAT (IVA) rate in Italy is 22%, which is applied to the total value of the imported goods, including the product's customs value, shipping costs, insurance, and any customs duties already paid. Reduced VAT rates may apply to specific categories of goods, such as certain food products, pharmaceuticals, and cultural items.

The formula for calculating the total landed cost for imports into Italy is generally as follows:

• Customs Value: This is typically the transaction value of the goods (price paid or payable), plus certain costs like packaging, selling commissions, and royalties, and often includes international freight and insurance up to the EU border.
• Customs Duty: Customs Value × Applicable TARIC Duty Rate
• VAT (IVA) Base: Customs Value + Shipping Costs + Insurance + Customs Duty
• VAT (IVA) Amount: VAT Base × Applicable VAT Rate (e.g., 22%)
• Total Landed Cost: Product Cost + Shipping + Insurance + Customs Duty + VAT (IVA) Amount

There are generally no additional surcharges or special taxes beyond customs duty and VAT for most standard imports into Italy, though specific excise duties may apply to certain products like alcohol, tobacco, and energy products.

TARIC Code Structure

The foundation for classifying goods for import into Italy, and indeed across the European Union, is the Harmonized System (HS) code. This is a globally standardized system of names and numbers for classifying traded products, maintained by the World Customs Organization (WCO).

• HS Code (6 digits): The first six digits of a product code constitute the international HS code. This provides a universal classification that is recognized by over 200 countries and customs unions worldwide. For example, 847130 refers to "Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display."
• Combined Nomenclature (CN) Code (8 digits): The European Union extends the 6-digit HS code to an 8-digit Combined Nomenclature (CN) code. This adds further detail for EU-specific statistical and tariff purposes. For instance, 84713000 would be the CN code for the same portable automatic data processing machines.
• TARIC Code (10 digits): The TARIC (Integrated Tariff of the European Union) code further extends the CN code to 10 digits. This provides the most detailed classification, incorporating all EU commercial policy measures, such as anti-dumping duties, tariff suspensions, quotas, and preferential tariffs. The TARIC code is essential for determining the exact duty rates and any specific import requirements or prohibitions applicable in Italy and other EU member states. For our example, 8471300000 would be the TARIC code for portable automatic data processing machines.

The TARIC system is crucial for importers as it provides a comprehensive overview of all customs duties and trade policy measures applicable to specific goods when imported into the EU from third countries.

Top Imported Products

Italy's economy relies heavily on international trade, with a diverse range of imported goods supporting its industries and consumer market. Key import categories include:

• Petroleum and Mineral Fuels - Essential for energy production and transportation. View trade data
• Vehicles (Automobiles and Parts) - Both for domestic consumption and as components for its strong automotive industry. View trade data
• Pharmaceutical Products - Critical for healthcare and its advanced pharmaceutical sector. View trade data
• Industrial Machinery and Equipment - Used across various manufacturing sectors. View trade data
• Electronic Equipment and Components - Including computers, telecommunications equipment, and semiconductors. View trade data
• Organic Chemicals - Raw materials for various industries. View trade data
• Plastics and Articles Thereof - Widely used in manufacturing and packaging. View trade data
• Iron and Steel - Fundamental for construction and manufacturing. View trade data
• Food Products - Including agricultural products and processed foods to supplement domestic production. View trade data
• Textiles and Apparel - Both raw materials and finished goods for its renowned fashion industry. View trade data

Most Used HS Codes in Italy

Based on Italy's key import and export sectors, certain HS codes are frequently utilized for customs declarations:

• 2709 - Petroleum oils and oils obtained from bituminous minerals, crude.
• 8703 - Motor cars and other motor vehicles principally designed for the transport of persons.
• 3004 - Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale.
• 8471 - Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
• 8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415.
• 8517 - Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data.
• 6203 - Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
• 9018 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
• 8407 - Spark-ignition reciprocating or rotary internal combustion piston engines.
• 7208 - Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.

Duty Rate Comparison

Import duty rates can vary significantly based on the product's HS code, its country of origin, and any trade agreements in place. Below is a general comparison of typical duty rate ranges for selected products when imported from a non-preferential country (e.g., China) into Italy (EU), the USA, and the EU as a whole. Please note that these are indicative ranges, and specific TARIC codes and trade agreements can lead to different rates.

Note: "Varies" indicates that rates are highly dependent on the specific type, quality, and origin of the product, often subject to complex tariff schedules or quotas. Anti-dumping duties or other trade defense measures can also significantly impact the final duty rate.

Italy Trade Overview

Italy is a major global trading nation, deeply integrated into the European and global economies. Its strategic location in the Mediterranean and its strong manufacturing base contribute to significant trade volumes.

• Total Trade Volume: Italy consistently ranks among the top trading nations globally, with total annual imports and exports collectively amounting to over a trillion EUR.
• Top 5 Trading Partners:
  1. Germany View trade data
  2. France View trade data
  3. United States View trade data
  4. China View trade data
  5. Spain View trade data
• Key Trade Sectors: Italy boasts a highly diversified economy. Its key export sectors include sophisticated machinery and equipment, pharmaceuticals, vehicles, and world-renowned fashion and textile products. Italy is also a significant exporter of food products, including wine, olive oil, and pasta. On the import side, Italy primarily brings in raw materials such as petroleum, chemicals, and metals, along with vehicles, pharmaceuticals, and electronic goods to fuel its industrial production and meet consumer demand.
• Explore Italy's comprehensive trade statistics

Import Requirements

Importing goods into Italy requires adherence to EU and national regulations. Key requirements include:

• EORI Number: Businesses importing or exporting goods to/from the EU must have an Economic Operator Registration and Identification (EORI) number. This unique identifier is used in all customs procedures.
• Licenses and Registrations: Depending on the product, specific import licenses, permits, or certifications may be required. This is particularly true for goods such as pharmaceuticals, food products, agricultural items, chemicals, live animals, and certain high-tech or dual-use items. These often involve health, safety, environmental, or phytosanitary controls.
• Key Documentation:
  • Commercial Invoice: Detailed description of goods, value, terms of sale, and parties involved.
  • Packing List: Itemized list of contents in each package.
  • Bill of Lading (for sea freight) or Air Waybill (for air freight): Contract between the shipper and carrier.
  • Certificate of Origin: Proves the country where the goods were manufactured, crucial for preferential tariffs.
  • Customs Value Declaration: May be required for high-value shipments.
  • Specific Permits/Certificates: As required by product type (e.g., health certificates, CITES permits).
• Customs Process Overview:
  1. Arrival of Goods: Goods arrive at an Italian port or airport.
  2. Customs Declaration: An import declaration (Single Administrative Document - SAD) is electronically submitted to the Agenzia delle Dogane e dei Monopoli, typically by a customs broker.
  3. Duty and Tax Assessment: Customs authorities assess the applicable customs duties and VAT (IVA) based on the TARIC code, origin, and value of the goods.
  4. Payment of Duties and Taxes: Importer or their representative pays the assessed duties and taxes.
  5. Customs Clearance: Once duties and taxes are paid and all documentation is verified, customs clearance is granted.
  6. Release of Goods: Goods are released for free circulation within Italy and the wider EU.

How to Find the Correct TARIC Code

Accurate classification of goods using the correct TARIC code is paramount for smooth customs clearance and correct duty assessment. Misclassification can lead to delays, penalties, or incorrect duty payments.

• Classification Tips Specific to Italy/EU:
  • Detailed Product Description: Provide as much detail as possible about the product's function, composition, materials, and intended use. Generic descriptions are insufficient.
  • Technical Specifications: Refer to technical drawings, brochures, and material safety data sheets (MSDS) for complex products.
  • End-Use Principle: Sometimes the intended use of a product can influence its classification.
  • Binding Tariff Information (BTI): For complex or ambiguous products, importers can apply for a Binding Tariff Information (BTI) decision from the Italian Customs Agency. A BTI is a written decision on the correct classification of goods, legally binding throughout the EU for a specified period.
  • Consult Official Sources: Utilize the official TARIC database provided by the European Commission (ec.europa.eu/taxation_customs/dds2/taric/) for the most up-to-date information.
• Common Mistakes:
  • Insufficient Detail: Using vague descriptions instead of precise technical specifications.
  • Misinterpreting Product Function: Classifying a product based on a minor function rather than its primary purpose.
  • Using Outdated Codes: HS codes are updated every five years, and TARIC codes are updated much more frequently. Always use the current version.
  • Relying Solely on Supplier Codes: While a supplier's HS code can be a starting point, it's the importer's responsibility to ensure accuracy for EU import.
  • Ignoring EU-Specific Rules: The 10-digit TARIC code includes EU-specific measures that are not present in the 6-digit global HS code.

For assistance in navigating the complexities of HS and TARIC codes, you can use our HS Code Finder Tool.

Frequently Asked Questions

What is TARIC?

TARIC stands for "Integrated Tariff of the European Union." It is a multilingual database integrating all measures relating to EU customs tariff, commercial, and agricultural legislation. It provides a comprehensive overview of all customs duties and trade policy measures applicable to specific goods when imported into the EU from third countries, including Italy.

How do I calculate import duty and VAT for Italy?

To calculate the total landed cost, you first determine the Customs Value (product cost + shipping + insurance). Then, calculate the Customs Duty: Customs Value × TARIC Duty Rate. Next, calculate the VAT (IVA) Base: Customs Value + Shipping + Insurance + Customs Duty. Finally, calculate the VAT (IVA) Amount: VAT Base × 22% (or applicable reduced rate). The total landed cost is the sum of the product cost, shipping, insurance, Customs Duty, and VAT (IVA) Amount.

Is the HS code the same worldwide?

The first six digits of an HS code are globally standardized and recognized by most countries. However, countries and customs unions (like the EU with its TARIC system) often extend these six digits with additional numbers (e.g., to 8 or 10 digits) to provide more specific classifications for their own tariff, statistical, and regulatory purposes. So, while the base is global, the full code can vary.

Do I need an EORI number to import into Italy?

Yes, if you are a business established in the EU and are involved in importing or exporting goods to/from the EU, you are required to have an Economic Operator Registration and Identification (EORI) number. This number is used in all communications with customs authorities.

What is IVA in Italy?

IVA stands for "Imposta sul Valore Aggiunto," which is the Italian term for Value Added Tax (VAT). It is a consumption tax applied to most goods and services sold in Italy. For imports, the standard IVA rate is 22%, applied to the customs value plus any duties and other charges.