- Legislative Decree no. 141/2024 in Italy equates import VAT with customs duties
- Previously, import VAT was treated as separate from customs duties
- New rules consider import VAT as part of border duties
- Import VAT is not considered a border duty when goods are placed in an Italian warehouse or transported to another EU member state
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.