Italy postpones €2 low-value import contribution to January 2027

The contribution originates in Article 1(126–128) of Law No.199 of 30 December 2025. It covers shipments of goods coming from countries outside the European Union with a declared value not exceeding €150. Customs offices collect €2 for each qualifying shipment when the goods are definitively imported: this is a fixed shipment contribution, not a percentage of the goods’ value.^[3]

The postponement operates through Article 5(1) of Decree-Law No.38 of 27 March 2026, converted by Law No.88. Article 1(3) of the October decree replaces the reference to 1 October 2026 with 1 January 2027. This changes the import-date boundary for nonapplication of the contribution; it is not a general filing deadline for importers.^[1][4]

The intervening amendments matter. Article 15 of Decree-Law No.107, as coordinated with conversion Law No.152, had moved the boundary from 1 July to 1 October. Article 4 of Decree-Law No.162 of 17 September subsequently substituted 1 December. The latest decree expressly suppresses that September provision alongside making the January substitution. Earlier postponements therefore do not describe the latest position.^[1][4][5]

The decree’s entry into force is distinct from the future application date of the contribution. Parliament’s conversion index records the bill as under committee examination on 28 October. Groups should monitor the conversion process for subsequent amendments rather than describe the decree as having completed parliamentary conversion.^[2][6]

Importers and customs intermediaries should identify the actual shipment value, the country from which goods are coming and the definitive-import date. The reviewed provisions do not establish a new return or a general exemption from other import taxes. The national contribution needs separate treatment, not automatic application to every consignment commercially described as low value.^[1][3][4]