Italy’s Customs Agency published Legislative Decree No. 141/2024 in the Official Gazette, which went into force on 4 October 2024, introducing various amendments to VAT on imports.
The Decree classifies import VAT as a border duty, similar to customs duties, excise duties, monopoly duties, and other taxes levied at the entry point of goods.
Previously, import VAT was distinct from customs duties in EU and domestic law. Both the Court of Justice of the European Union (CJEU) and the Italian Supreme Court have consistently ruled that import VAT is distinct from import duties.
