- The Italian Customs Agency issued initial guidance on the new flat €3 duty for small e-commerce shipments, effective 1 July 2026 under EU Regulation 382/2026.
- The duty applies for two years to goods benefiting from VAT exemption under IOSS and to goods in postal consignments.
- A “shipment” is defined broadly, but separately ordered and separately shipped goods count as separate shipments; items of the same product class in one shipment are taxed only once.
- Each declaration line triggers the duty, based on the relationship between shipment and article (same tariff classification, description, and where relevant, origin).
- The measure covers distance sales where the supplier is an VAT taxable person, the buyer is a consumer or non-Intra VAT taxpayer, goods are in a third country at sale, and transport is by or on behalf of the supplier; sales from customs warehouses are generally excluded unless the sale to the end consumer is already deemed to have occurred before release for free circulation.
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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