Edited by Lorenzo Ontano, Matteo Zovi and Federica Stranieri
The 2026 Italian Budget Law, article 1, paragraphs 126–128, introduced a contribution to cover administrative expenses related to customs formalities for low-value consignments from non-EU countries, set at 2 euros per consignment.
The Italian Customs Authorities issued two Circular Letters providing initial operational instructions for applying this contribution, which will be collected upon import clearance starting from January 1, 2026.
Circular Letter no. 37/2025 clarifies that the new handling fee is due for every type of commercial transaction and applies to:
- consignments destined to final consumers;
- consignments destined to business operators;
- consignments sent by a private individual to another private individual, even if containing non-commercial goods.
A “consignment” is defined as “goods dispatched simultaneously by the same consignor to the same consignee and covered by a single transport contract”. The contribution is due for consignments, having a value not higher than 150 euro, declared for release for free circulation (import).
With reference to the party liable for payment, the latter is the declarant and, in the case of indirect customs representation, the person on whose behalf the customs declaration is made is also considered liable.
As for payment arrangements, the Circular Letter no. 1/2026 provides that contributions on consignments made between January 1 and February 28, 2026, will be accounted for and paid on a periodic basis (by March 15, 2026).
For imports recorded from March 1, 2026, the assessment and payment rules and timing indicated in the Circular Letter no. 37/2025 will apply.
At the EU level, in a press release dated December 12, 2025, the EU Commission welcomed the decision by the Member States to introduce a EU customs duty of 3 euros per item on e-commerce parcels of value below 150 euros.
This is a temporary measure scheduled to be applicable from July 1, 2026, which the EU Council and the EU Commission are working to implement jointly until the establishment of the EU Customs Data Hub in 2028.
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