Duty-free importation occurs when goods are imported without payment of customs fees. The “relief” of customs charges may result from special rules such as those governing the import of goods destined for:
– diplomatic posts;
– state offices;
– international nonprofit corporations and bodies (e.g., FAO, UNICEF etc.);
– Other companies and bodies recognized as charitable organizations (NPOs);
– In Italy, State Armed Forces and foreign military contingents deployed on NATO bases in the country.
Relief is also granted under certain conditions to the importation of:
– Personal effects and household goods used and owned by non-resident foreign citizens of the European Union who take up residence in the national territory;
– Personal effects and household goods used and owned by Italian citizens who resume residence in the national territory after a period of stay outside the European Union;
– Personal effects and household goods accompanying the traveler, i.e., everything that a person carries during a limited period of stay in Italy and takes back with him when he leaves the national territory;
– Tools and instruments required for the performance of miscellaneous work and/or services that remain in the country for the time necessary for the completion of the work and/or services.
