INFORMATION TO PRIVATE PARTIES:
CIRCULATION OF GOODS WITHIN THE EUROPEAN UNION
Those who circulate within the European Union can take with them, when moving from one country to another, goods purchased in normal points of sale, without any limitations or customs formalities.
In the case of a number of products subject to duties of manufacture or consumption (alcohol or alcoholic beverages, processed tobacco products), free circulation is permitted within certain quantities.
PERMITTED QUANTITIES
Tobacco products:
• Cigarettes = 800 pieces
• Cigarillos (max 3 gr. each) = 400 pieces
• Cigars = 200 pieces
• Smoking tobacco = 1 kg
Alcohol and alcoholic beverages:
• Beverages with alcohol levels of less than 22% = 20 litres
• Beverages with alcohol levels of more than 22% = 10 litres
• Wine = 90 litres
• Sparkling wine = 60 litres
• Beer = 110 litres.
NOTE: Products transported in quantities above the limits indicated above are considered to have been purchased for commercial purposes, and so they must circulate with the accompanying administrative documents.
EXCEPTIONAL CASES
PURCHASES OF NEW MEANS OF TRANSPORT IN THE EUROPEAN UNION
For purchases of new means of transport, the tax system that holds is that of the country of destination, even in cases where the seller, the purchaser or both subjects are private consumers.
he conditions under which a means of transport is classified as new are stipulated under art.38, PARAGRAPH 4, of LEGISLATIVE DECREE No. 331 of 30 AUGUST 1993, CONVERTED INTO LAW no. 427 of 29 OCTOBER 1993 – EUROPEAN COMMUNITY VAT
REGULATIONS ON CURRENCY, ANIMALS AND ARMS
The measures that hold when travelling from and to countries of the E.U. are the same as those addressed and illustrated below for travel to and from countries outside the E.U..
CULTURAL RESOURCES
Introduction
Contact must be made with the competent office of the country of departure, which shall issue a shipping certificate, following presentation of documentation demonstrating the origin of the good.
No certification is required for works of art that are less than 50 years old or were done by artists still alive.
Temporary or final shipping
In order for goods of artistic, archaeological or historic value to leave the territory of the State, a national authorisation for export (CERTIFICATE OF FREE CIRCULATION) must be requested from the Export Department of the Office of the Superintendent of Cultural Resources.
In the case of cultural resources less than 50 years old, or those created by artists who are still living, a self-certified statement must be drawn up, accompanied by two photographs and a declaration that the work of art is not subject to national protection.
CIRCULATION OF GOODS ARRIVING FROM OR DEPARTING FOR COUNTRIES NOT IN THE EUROPEAN UNION
EXPORTATION
There are no limits on the value of goods exported.
Travellers who are not residents of the European Union may obtain reimbursement of VAT paid on goods meant for personal or family use and purchased within the Community for more than 154.94 Euro (INCLUDING VAT), assuming they obtain from the seller an invoice that includes a description of the merchandise, plus the name and address of the traveller, along with identifying information on the passport or an equivalent document, all of which must be sent in no later than three months after passing through the outgoing customs office at which the merchandise was exhibited.
Reimbursement may also be obtained for goods that are not transported out of the European-Community customs territory in the passenger’s baggage, but are sent to the owner’s foreign domicile as ‘unaccompanied baggage'.
In such cases the goods are consigned to the air transport company for shipment to the destination and they constitute the subject of the air transport contract concluded with the issue by the carrier of the Letter of Air Transport.
For VAT reimbursement or reduction, the customs office of departure shall apply the required stamp of approval if:
• the cargo described on the Letter of Air Transport is the same as that indicated on the invoice.
• the name of the sender and the name of the recipient are the same
• the Letter of Air Transport contains the key information on the ID document of the traveller (passport or other, equivalent document), as already listed on the invoice.
A special, facilitated form of immediate VAT reimbursement in cash can be obtained through the TAX-FREE service offered at the main national airports.
Merchandise and imported objects that exceed the stipulated limits must be declared at customs, where duties are to be paid on the quantities beyond the limits.
IMPORTING
Objects and consumer goods that travellers bring with themselves in their personal luggage are exempt from customs duties, on the condition that they are not being imported for commercial purposes and that their value does not exceed 175 EURO.
This limit is lowered to 90 EURO for minors of less than 15 years in age.
For certain categories of goods (alcohol and tobacco products etc.), the exemption is granted within limits on quantity.
QUANTITIES ALLOWED
Tobacco products:
• Cigarettes = 200 pieces
• Cigarillos weighing a maximum of 3 g each = 100 pieces
• Cigars = 50 pieces
• Smoking tobacco = 250 g
Alcohol and alcoholic beverages:
• Beverages with alcohol levels of more than 22 percent = 1 litre
• Distilled beverages and alcoholic beverages, aperitifs made of wine or alcohol, sakè or similar beverages with alcohol levels of 22 percent or less, sparkling wines, liqueurs and fine white wines = 2 litres.
Perfumes: 50 g.
Eau de toilette : one-litre bottle
Coffee: 500 g
Coffee extracts or essence = 200 g
Tea = 100 g
Tea extracts or essence = 40 g
For each category of products, the exemption from customs duties is granted to a single product, with the exception of fine white wines.
The value of the goods included in the exempted quantities does not count towards the maximum amount of 175 EURO of goods automatically duty-free.
Travellers less than 17 years of age are not eligible for the exemption for tobacco and alcohol products; travellers less than 15 years of age are not eligible for the exemption on coffee.
Used objects that travellers bring with them for personal use of for the purpose of travel are exempt from the payment of customs duties (or from consideration in calculating the maximum amount of goods automatically duty-free).
Travellers who arrive from non-EU countries carrying in their baggage objects or consumer goods worth more than the maximum amount allowed under the exemption, and who attempt to avoid customs controls through fraud, not only have to pay the customs duties, but can also be charged with the crime of smuggling, punishable with a fine of from two to ten times the duties owed.
Should the good in question be confiscated, then it can be repurchased by paying, in addition to the fine and the customs duties, an amount equal to its value at the time of purchase
EXCEPTIONAL CASES
CULTURAL RESOURCES:
INTRODUCTION
Travellers must bring with them the purchase invoice or certification of the origin of the object. Classification as a work of art is determined by the Administration of Cultural Resources and Activities.
SHIPPING (TEMPORARY AND FINAL)
To ship cultural resources that are part of the natural heritage of artistic, historical or archaeological treasures, travellers must obtain a national authorisation for export issued by the Export Department of the Office of the Superintendent of Cultural Resources
The list of cultural resources is found in a annex to (EEC) Reg. No. 3911/92, with examples including objects of historic or artistic interest, paintings, sculptures and ornamental vases more than 50 years old or furniture more than 100 years old.
To export cultural resources not listed in the annex to (EEC) Reg. no. 3911/92, but that are classified as national artistic, historical or archaeological treasures, travellers must contact the Export Department of the Superintendent’s Office, in order to obtain a CERTIFICATE OF FREE CIRCULATION for presentation at customs.
n the case of cultural resources less than 50 years old, or those created by artists who are still living, a self-certified statement must be drawn up, accompanied by two photographs and a declaration that the work of art is not subject to national protection.
LIVE ANIMALS:
DOGS AND CATS
Animals may be brought in when accompanied by a certificate of origin and health (issued by foreign public authorities recognised in Italy) containing identifying information on the animals and the owners and declaring that the animals have been found to be in good health and have received an anti-rabies vaccine at least 20 days prior to the date of issue of the certificate and no more than 11 months before that date.
For animals travelling to a non-E.U. country, it is best to ask the embassy of the country of destination what measures are necessary and what vaccinations are required.
OTHER ANIMALS (BIRDS-FISH-FROGS-LAND TURTLES)
Such animals may be brought in if they come with a certificate of origin issued by the authorities of their home country and stating that the animal has undergone a medical examination and is free of infectious diseases.
For animals travelling to a non-E.U. country, it is best to ask the embassy of the country of destination what measures are necessary and what vaccinations are required.
PROTECTED SPECIES:
ANIMALS
Some animals, such as parrots, aquatic turtles, snake lizards, ornamental fish, certain species of birds and monkeys coming from certain countries constitute ‘protected species' under the Convention of Washington. Travellers who wish to bring in such animals must exhibit the CITES certificate (export authorisation) issued by the authorities of the country of origin.
There is a prohibition against bringing in certain categories of animals found on the list included in Appendix 1 to the Washington Convention, such as animals with spotted furs (leopards, cheetahs, ocelots).
Failure to observe the rules for CITES certification can lead to high fines for the violator and, in the most serious cases, impoundment of the animal.
IVORY, FURS, CORAL
Derivative products of animals protected under the Washington Convention, such as ivory, furs, leather and skins or coral, must also be accompanied by a CITES certificate at the moment of importation. The penalties are the same as those contemplated for importing the animals.
PLANTS
Certain types of plants, such as cacti and orchids, are also classified ‘protected species'.
To bring them in, the traveller must have a certificate of authorisation issued by the authorities of the country of origin.
For certain species, the Washington Convention contains an absolute prohibition against importing or exporting.
WEAPONS
Under a statute on public security, no firearms, cutting arms (including ornamental knives) or other types of weapons may be brought into the national territory, unless accompanied by a proper permit issued by the police headquarters with jurisdiction over the zone where the traveller is to reside.
Weapons lacking such permits may be deposited free of charge at the customs office, until such time as the authorisation is issued.
CURRENCY MEASURES
The import and export of currency brought with the traveller from and to other countries, including those of the E.U., as well as NON-EU COUNTRIES, entail different formal procedures, depending on whether or not the traveller resides in Italy.
Residents:
The import and export of amounts in EURO, in foreign currency and in bearer securities is permitted, up to an amount of 12,500 EURO, without declarations.
Non Residents:
The import of bearer securities is permitted, up to an amount of 12,500 EURO, without a declaration.
Should the securities exported exceed 12,500 EURO, then a special form must be filled out at customs and presented upon leaving the national territory.
The export of bearer securities worth up to 12,500, or up to any higher amount declared upon entering the national territory, is permitted without any declaration.
The form for the declaration is distributed by the Italian Foreign Exchange Office. The declaration must be deposited:
• for transfers outside the EEC, at the border customs offices upon crossing the border
• for transfers outside the EEC, at a bank, a customs office, a post office or a command post of the Treasury Police, within forty-eight hours of entering, or prior to leaving, the territory of the State, not counting Sundays and holidays.
Sanctions
When the required declaration is not filled out for transfers of currency in excess of 12,500, a fine of up to 40% of the amount involved can be meted out, with a minimum fine of 103 EURO.
CONTROL OF LUGGAGE DURING AIR TRAVEL
Customs formalities for luggage vary, depending on whether it is checked in or brought onboard by hand.
DEPARTURE
The controls and formalities are carried out in the country of departure even when the aircraft is to make a stop in a European-Community country before continuing on to its non-EU destination.
Should there be a transfer to another aircraft prior to leaving the E.U., then the carry-on luggage is checked at the airport of transit.
ARRIVAL
The customs controls are carried out in the EU country of arrival.
In cases where travellers are to change planes to continue an EU flight, the controls on the checked-in baggage are performed at the airport of arrival of the flight, while carry-on luggage is checked at the first EU airport of arrival, where objects purchased beyond the maximum duty-free limit are cleared through customs.
TEMPORARY EXPORTATION
Photo, video and electronic equipment:
Should travellers go abroad with cameras, video cameras or personal computers, it is best that they take with them the purchase receipt or the certificate of guarantee, so that they can demonstrate, on their return, that the goods were officially purchased in Italy.
If those documents are not available, then it is best to go to the customs office of the port or airport and make a declaration of possession that can be exhibited upon returning to Italy.
Furs and articles made from the skins of protected animals:
Before leaving the national territory, the traveller must go to an office of the State Forestry Corps and obtain a certificate of temporary exportation.
Sanctions.
Failure to observe the requirements regarding CITES certification, when the species and the objects were for personal use, can result in fines of from 1032.91 EURO to 9296.22 EURO for each violation.
Hunting weapons:
A permit for temporary exportation must be obtained at the police headquarters of the district of residence and presented at customs to be stamped as approved.
TRAVEL BY CAR
There are no special procedures for travel in the E.U., seeing that the member countries recognise both Italian licenses and civil-liability insurance policies taken out in our country as valid.
When using a vehicle owned by someone else, a ‘driving authorisation’ must be obtained from the registered owner (bearing an authenticated signature).
Most other countries require a ‘green card’, which can be requested from the traveller’s insurance company or at the border crossings of countries in which it is necessary.
The ‘international license' is obligatory in all countries outside of Europe and in the countries of the former Soviet Union.
NOTE: If traveller sells his or her motor vehicle in a foreign country, then the license plates must be removed at the moment of the sale and returned to the office of the Public Motor Vehicle Registry, together with the registration booklet, the supplementary sheet or the certificate of ownership, in order to cancel the vehicle from the Registry.