Small parcels: Italian tax postponed until 30 November
The date of entry into force has been postponed by a further two months (from 1 October to 1 December) pending the EU handling fee, which must be applied by 1 November and which MEPs have also given the go-ahead for
Key points
Italy’s two-euro ‘mini-tax’ on low-cost parcels from outside the EU (valued at up to 150 euros) has been postponed until 30 November. This is provided for in the draft decree-law currently before the Council of Ministers on the suspension of the vehicle tax, which postpones the application of the Italian levy from 1 October to 1 December. This is a temporary postponement pending what the EU is set to “finalise” shortly by the EU, following approval first by the Council of the European Union earlier this month, and then by the European Parliament on 16 September, for the introduction of a customs duty on imports of goods of a certain value arriving from countries outside the EU. This move serves to bring matters full circle, following the introduction of the three-euro EU tariff on 1 July.
The wait for the EU shipping tax
By bringing forward the tax, Italia aims to get itself in line so that it is ready at the starting line alongside its EU partners for the launch of the handling fee. However, bringing the date forward by a further two months comes at a cost of 40.8 million. So far, it has only been necessary to cover the deferral from July to September inclusive, totalling 61.25 million euros; for the two-euro ‘mini-tax’, the 2026 Budget Law – which introduced it – had assumed it would only apply from July. Now an equal amount will be needed to see the year through. Although it should not be forgotten that full implementation from 2027 onwards was expected to generate around 245 million euros per year.
The threshold for the amount
Much will depend, however, on where the Commission sets the threshold for the delivery charge, which is due to come into force by 1 November. At present, according to some estimates circulating in Italia, the level could be between two and four euros. However, initial trends following the introduction of tariffs have already led to a fall in imports of low-value parcels from non-EU countries. Given that the handling fee would be added on top of the tariffs, this could result in a massive levy, not least because the tariffs are calculated for each individual item in the consignment, based on tariff classification rather than quantity. This could have the effect of further discouraging imports of small parcels from non-EU countries. After all, the underlying rationale was precisely to tackle a flow of e-commerce imports that has increased exponentially in recent years, reaching almost 5.9 billion items by 2025.
The penalty system
This is another reason why, in the reform of the customs framework approved at the start of the month, the Council of the European Union sought to specify that e-commerce platforms from third countries that ship to the EU will be regarded as importers of goods and, consequently, responsible forcarrying out all customs formalities and paying tariffs. Precisely to reinforce this concept and ensure compliance with EU customs regulations and the payment of tariffs, a mechanism involving financial penalties of up to 6 per cent of the annual value of goods imported by the company in the previous year.
The PD’s criticism of the postponement of the Italian tax
Criticism from the PD over the decision to postpone the Italian tax yet again rather than scrapping it. ‘Postponing the entry into force yet again – this time from 1 October to 1 December – means deliberately prolonging the uncertainty for the entire logistics sector, an industry that has been calling for clear answers for months. This series of minor postponements, as well as being unacceptable, highlights the Government’s inability to take responsibility for its own decisions and to admit its mistakes,” emphasise MPs Silvia Roggiani and Andrea Casu of the Democratic Party’s leadership in the Chamber of Deputies in a statement.
