- The Italian Customs Agency clarified details about the €2 fee on non-EU shipments valued at €150 or less, established by the 2026 budget law.
- The fee covers administrative customs clearance costs, is not a customs duty, and is excluded from the VAT taxable base.
- Only H1 and H7 customs declaration forms are affected by this fee.
- The fee does not apply to re-imported Union goods under temporary export or when using customs codes 61, 63, or 68.
- For H1 forms with multiple shipments, the fee is due for each shipment valued at €150 or less; for a single shipment with multiple items, the fee is charged only once for the first item.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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