VAT e-commerce package – as introduced by the Directive 2017/2455/UE and 2019/1995/UE an implemented in Italy by the Legislative Decree 25 May 2021, No. 83 is applicable as from today.
VAT obligations also affect customs obligations and related activities.
Italian Customs Authority has issued some guidelines.
Low value goods may be customs cleared with a reduced dataset (so called, H7), under the condition that the goods are not subject to prohibitions and restrictions.
In the case at stake, goods have to be customs cleared for home use with simultaneous entry for free circulation.
Italian Customs Authority has also provided clarifications with reference to the payment of the VAT and related obligations in relation to the Import One-Stop Shop (IOSS) and the special scheme for imports as well as postal consignments.
Source: Customs Authority, circular letter, No. 26 – 220498/2021 of the 30 June 2021
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