Italy’s 2026 Budget Law introduces a €2 handling fee for low‑value shipments (≤ €150) from non‑EU countries, effective 1 January 2026. The fee applies to all business models and is collected by the Customs and Monopolies Agency upon final importation, with a transitional payment deferral for January and February 2026. Businesses must adjust customs declarations, accounting, and documentation to comply.
It takes effect on 1 January 2026.
Shipments originating from non‑EU countries with a declared value not exceeding €150, regardless of business model.
For standard (H1) declarations the €150 threshold is based on customs value; for simplified (H7) declarations it uses intrinsic value, with periodic accounting rules per ADM Circular Letter No. 37/2025.
Fees for January and February 2026 shipments are deferred and payable on 15 March 2026, as per Circular Letter no. 1/D/2026.
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