Call us today
+44 (0)204 5858 000
Italian Movers in London
Customs Experts for Household Goods
Understanding Customs for International Moves
Within this article, we will discuss numerous custom-related terms. For clarification purposes, I've highlighted common phrases below.
-
Duty-free - Import without custom duties
-
Duties and taxes - The money required by the country during a customs operation if one doesn't qualify for duty-free importation, collectively called "fees."
-
Customs formalities - The handling of documentation with customs officials during the transit of the transport vehicle at the customs office.
The mover you use doesn't influence whether you pay customs duties; it's determined by the owner of the good's personal situation. The mover can simplify the customs process, but it won't impact the determination of the shipment's duty-free status. If you don't qualify for duty-free importation, an experienced mover will provide documentation to reduce your total fee amount. However, there's a limit to the influence they have. For example, no mover can reduce your duties to £1/ €1, but they could decrease them to £100 instead of £150.
A small note: I want to point out that even though the following article mainly discusses the import process into Italy, 99% of the concepts also apply to importation into the United Kingdom. The few peculiarities of British customs will be detailed in the chapter titled "Differences Between British and Italian Customs."
Introduction
Almost all countries that are part of the United Nations allow international duty-free moves since most relocators tend to be productive, contribute to tax revenues, and bring their own capital, which boosts the economy. Think of it as an exchange with the receiving country saying, "Come live here; in return, I'll grant you a courtesy and won't make you pay duties and taxes." However, this waiver is a courtesy, not a right. The rule for importing goods states that the receiving country's ministry of finance requires payment in exchange for the authorization to use or consume that item on their territory.
Duty-free importation represents an exception to this rule. Moving represents an exception, and as I mentioned earlier, many countries adhere to this concept. Still, it's important to emphasize that even if they conceptually agree with this notion, they have the full right to interpret and apply it according to their own criteria.
Eligibility for Duty-Free Importation
Like all countries, Italy has specific criteria to prevent the abuse of duty-free waivers for those moving into the country. These include:
-
The person must have owned the goods for over a year
-
The person must have lived abroad for more than a year
-
Only natural persons, i.e., private individuals, can benefit from this courtesy.
-
When establishing residency, the shipment must occur in the context of moving one's "essential" goods, regardless of their form
-
It's necessary to present your shipment to the customs authority in a specific way:
-
5A. The mandate
-
5B. The inventory
-
5C. The technical description of the goods
-
5D. The proforma invoice
-
5E. Proof of residency
-
Naturally, there are many other criteria, but these five clauses are the most significant for the majority of moves.
Items We Cannot Ship
Before we address the five criteria above, I want to quickly point out which items are not eligible for international shipping. We cannot ship these items due to customs or insurance reasons, or they can only be sent in very limited quantities. Below is a list of such items:
Goods We Cannot Ship for Customs Reasons:
-
Live plants
-
Narcotics
-
Live animals
-
Taxidermied animals
-
Human remains
-
Ivory in any form
-
Foodstuffs
-
Animal feed
-
Seeds
-
Furs
-
Firearms
-
Ammunition
-
Explosives
-
Radioactive material
-
Bladed weapons (such as knives, daggers, or swords)
Please note that kitchen knives can be shipped without any issues.
Goods We Cannot Ship for Insurance Reasons:
-
Currency
-
Coin collections
-
Stamp collections
-
Gold bars or other precious metals
-
Jewelry
-
Valuable watches
-
Motor oils
Goods We Can Ship, but Only in Very Limited Quantities:
-
Medicines (for personal use)
-
Tea
-
Spices
-
Decorative blades (i.e., unsharpened blades)
-
Toy replicas of firearms
-
Paintball guns
The five criteria to qualify for duty-free shipping
1. The Person Must Have Owned the Goods for Over a Year
This criterion is the simplest to navigate since it's generally hard to tell how long you've owned an item as long as it's not new in its package. However, since the acquisition date is clearly stated on their documentation, this rule doesn't apply to goods in an individual's name, like cars, motorcycles, motorboats, or high-value artwork. This rule is because the receiving State has the right to require compensation for the use or consumption of goods on its territory.
2. The person must have lived abroad for more than one year
This rule is to stop people who specifically travel to a country to purchase items only to import the goods and avoid going through a store that would have otherwise paid taxes. How does the Italian State differentiate between someone who lives abroad and wants to move their essential belongings and those who simply travel to another country to purchase goods and avoid paying fees?
It looks at how long the person has resided abroad. In the absence of a better mechanism, it was necessary to set an arbitrary limit and decide that duty-free importation could be granted to those who lived abroad for 12 months. Why twelve months and not 18 or 6? As I said, an arbitrary decision was made, and thus, 12 months was chosen. Naturally, this criterion may seem unfair in some situations, and we're all aware of it.
However, The Italian State reiterates that duty-free importation is a courtesy, not a right, maintaining: "My right [as the State] is to demand taxes and duties at the time of importing goods. This is the rule. If you meet the criteria that allow you to import duty-free and thus make an exception to the rule, I'm happy for you. But if you don't meet these criteria, so be it; you'll have to accept it. Moreover, every time I commit an injustice through this rule for one person, unfortunately, I prevent the opportunity for another 20 people who were trying to evade taxes. Therefore, considering everything, I maintain this rule without making exceptions."
3. Only natural persons, that is, private individuals, can benefit from this courtesy
Shipments crossing the Italian border daily are in the millions, literally millions of movements each day. Most are carried out by companies that trade, buy, and conduct their daily activities. Only a fraction, a tiny 0.1% of the total, concerns a move. Amid this enormous volume of shipments, how does the State distinguish those making a move from someone simply making a commercial shipment? Especially when, in most cases, the entity physically performing the move is a company. They use the tax code. Through the tax code, the Italian State can determine whether a company or an individual is making a move, which is why it requires a tax code to process the customs of a move.
In general, for those born in Italy, the tax code was assigned more or less at birth, so the problem doesn't arise. But, those who have never lived in Italy have never had reason to request a tax code and will have to do so before the move to import their goods. That said, it's important to emphasize that it doesn't matter if the tax code card is expired or lost or if we have a health card instead of a white and green card. This doesn't interest the State. What matters is that you are cataloged somewhere in the State's systems as a human being and not as an organization.
This rule doesn't mean your company can't pay for the move. Again, the government doesn't care who is paying for the transport of the goods. There are many situations where the company may cover part or all of the moving costs as part of the hiring package. What matters is that those goods belong to a person and are part of the context of a move, not commercial transport.
Let me make a small aside here, which isn't always relevant but is sometimes asked. Is it possible to ship in the name of two people, such as husband and wife? The simple answer is no. The goods can travel in the name of only one person. The field in the Ministry of Finance's systems is singular and, therefore, can only enter one tax code.
Even if the item belongs to two people, the Italian State says: "Choose one person to whom to assign the item; I need one person to take responsibility for it, and I'm not interested in handling the situation with two or more people. If you want, you can make two separate shipments and attribute some goods to one person and the others to the second person... do as you prefer, but as far as we're concerned, one shipment equals one tax code and, therefore, one owner. Period."
4. The shipment must occur in the context of moving one's "essential" goods, whatever form they may take
As previously mentioned, the concept of duty-free importation applies only to those who are relocating their lives to a particular country to contribute to its economy. Practically speaking, this refers only to those undertaking what we might call a "primary" move. The exception doesn't apply to holiday or secondary homes. So how does the Italian State distinguish between moves linked to permanent and productive relocation of an individual and their family and those moves that serve only to furnish a second or third home or perhaps are gifts for relatives living in Italy?
The answer is simple and complicated at the same time: establishing residency. Establishing residency is the crucial and fundamental concept of duty-free importation. It's technically more important than all the other rules. Since Italy is one of the countries that has a certificate of residence (not all countries have this concept—for example, the United Kingdom doesn't), this document reigns supreme. It's the fulcrum around which the paperwork that must be prepared and presented to customs offices (and to the Ministry of Finance) revolves in the hope of obtaining authorization to import under duty-free status.
The way of presenting Proof of Residency to the authorities is specific to the customs office where the request is submitted. The documents required to demonstrate the intention or execution of establishing residency vary depending on where customs procedures are carried out in Italy. Each customs office acts autonomously and has full authority to request certain documents over others. The law is the same, but its interpretation and application are at the discretion of the customs office and where the customs procedures are conducted.
What the customs office will require upon the arrival of your goods can only be told to you by your mover. Based on the customs office they usually work with, they can advise you on which documents to present. I undertook in-depth research and even traveled to speak with various people to identify the simplest solution for our clients. It was a conscious effort that paid off. After months of research, we identified a customs office that allows us to import through a simple self-certification, but I can't reveal the name for industrial and competitive secrecy reasons.
Why is this self-certification approach an advantage for the client? Why did we put so much effort into finding this solution by examining Italy for months? Well, because other procedures can significantly complicate the client's life and move. We do everything online, so the client doesn't have to worry about printing, signing, scanning, and sending us the documents. Just open the email, click the link, read the documents, and, if necessary, make changes. Then sign with your finger or mouse and send. We'll take care of the rest. Final note: establishing residency in the context of a duty-free move has an expiration date. Generally, we have one year from the moment we take up residency in the destination country to carry out the move and qualify for duty-free importation.
5. You must present your shipment to the customs authority in a specific way
The first fundamental step is to have a customs broker. Custom matters are complex and extensive, and there are even university degrees specifically in this subject. One must have a high level of training and appropriate licenses to interact with the customs office. Naturally, most people don't possess such licenses and therefore rely on the services of an intermediary, called in Italian "spedizioniere doganale" or "operatore doganale," which translates to "customs broker."
These professionals exclusively handle this trade and usually have their offices near the customs office associated with their badge, so they can intervene in person when necessary or attend inspections of goods by customs officials. The badges of customs brokers are specific to a particular customs office. This system is excellent for avoiding delays but precludes any intervention by external third parties. Since there are virtually infinite types of goods, many customs operators specialize in specific merchandise sectors over time. It's a bit like the difference between general practitioners and cardiologists. The former has more "generalized" knowledge, while the latter specializes in the heart and focuses solely on that area. The same principle applies to customs brokers.
Unfortunately, "household goods"—the technical term for items that include used furniture and personal effects—are merchandise types that require a specialist. Household goods navigate a very complex legislative sphere, which often conflicts with the normal rules for other kinds of transport. Consequently, the number of customs brokers in Italy is limited, and you need two of them: one in the country of origin and one in the country of destination. This placement is because all customs operations consist of two procedures: export and import.
In the case of Bolliger UK, in England, we were not satisfied with the intermediaries we found following Brexit. So, we took steps to become customs brokers ourselves. We took courses, purchased software, obtained licenses, and hired dedicated staff to ensure we're fully registered as customs brokers with HMRC and can directly manage all our client's shipments. Additionally, for over 25 years, we've collaborated with and built a solid relationship with custom operators, who are the only ones authorized to operate on behalf of the United States Embassy in Italy.
Regarding household goods, the documentation is generally divided into five documents: A mandate to the customs broker to operate on behalf of the person moving (i.e., the shipment's consignee,) a list of goods to be transported, that is, the inventory or "packing list," a technical description of the goods, which includes the weights and measurements of the packages, and the customs codes of the goods, the proforma invoice, and the Proof of Residency.
It's important to remember that we prepare all the documents described above. You'll only be asked to review and sign them online.
Household goods documentation requirements
1. The Mandate
As we explained earlier, ordinary citizens aren't authorized to interact directly with customs. A certified intermediary—the customs broker—is necessary. However, since the goods belong to us and not to the customs broker, we must give the latter a mandate to operate on our behalf. Usually, it's a standard document prepared by the customs broker, which we need to sign. This document allows the agent to act on our behalf but simultaneously absolves them of any responsibility regarding the shipment's content. In other words, if a special authorization is needed to move a specific item, such as a live animal or a firearm, that responsibility remains with the owner and not with the customs broker.
2. The Inventory
The "packing list" is a description of the goods we're transporting, listed item by item, and must be drawn up in a language officially recognized by the customs office where the formalities are being carried out. It can be handwritten or typed; the important thing is that it's legible. If the country where export customs clearance is carried out speaks a different language from the country of importation, a translation is necessary. Since Bolliger UK operates mainly between the United Kingdom and Italy, we've developed an inventory document divided into two parts: half in Italian and half in English so that both countries can accept the same document.
3. The Technical Description of Goods
This document doesn't need to be in a particular language since its content uses numbers and codes representing measurements, weights, and commodity codes specific to the countries where the customs formalities are being carried out. In some types of transport, this document is "incorporated" with the inventory to simplify procedures. However, we usually keep the technical description of the goods separate from the packing list and include it in the international transport document or CMR, which is mandatory for trucks traveling outside their "native" territory.
4. The Proforma Invoice
The proforma invoice is the financial document that describes the shipment to the customs authorities in economic terms. Customs are part of the Ministry of Finance, so they speak the language of money. Commercial shipments are accompanied by an "Invoice," while private shipments use a "Proforma Invoice."
Essentially, the proforma invoice provides the authorities with information about the nature and purpose of the shipment, including its overall value. However, for duty-free moves, the value is simply a statistical datum to provide to customs. International conventions stipulate that the value of a shipment is calculated based on the CIF principle (cost, insurance, and freight.)
Usually, the insurance is set to zero, while the cost and freight are calculated on specific criteria. Since it would be complex to examine each move, a flat estimate calculated through a weighted average based on volume is used in the case of household goods. For customs purposes, the value generally tends to vary between €130 and €180 per cubic meter of shipment.
5. Proof of Residency
Proof of residency is the document that certifies to the destination state that the shipment contents represent a transfer of the moving individual's daily life to contribute to the country's economy after a stay abroad. As previously mentioned, the form in which this document is required varies depending on the customs office where the customs formalities are carried out.
It's important to emphasize that some customs offices require the original residency certificate, while others prefer a receipt issued by the municipality as proof of the residency application.
Some may require the consular certificate of repatriation issued by the Italian consulate in the country of origin, while others may require cancellation from AIRE (Registry of Italians Residing Abroad). In other cases, a combination of these documents may be necessary. While not widely accepted, a self-certification may be sufficient, stating the shipment owner's intention to obtain the residency certificate in Italy within the next 12 months from a specified date. Fortunately, the customs office we use in Italy allows us to use self-certification and also lets us do it online.
-
What Happens When We Have to Pay Duties?The costs imposed by the country into which we import goods are generally referred to as "duties" and are composed of various taxes for different purposes and destinations. In general, duties for a move consist of two taxes: VAT and customs duties. VAT is a consumptive tax and is 22% in Italy and 20% in the United Kingdom. Customs duties are a tax designed to protect domestic producers and are applied to control the influx of foreign products into the country. Each item has an associated duty based on evaluations made by the country's economists and determined by its own political and economic needs. It's up to the customs broker and customs officials to calculate duties and taxes for each shipment. While most moves are eligible for duty-free importation, some are not. In these cases, you simply have to pay the duties. When duties must be applied, a more in-depth dialogue is established between the customs broker and the customs officer assigned to the shipment. This amount is not contestable. In general, duties range between 8% and 13%; however, it's important to underline that this estimate doesn't apply to items like motorcycles, cars, or high-value paintings, which are subject to different mechanisms and can vary between £500 and £3,000 or more.
-
The Customs InspectionAll customs offices have the right to scrutinize a particular shipment through inspections. The simplest form is the "documentary inspection," where customs take a moment to examine a case more closely. Other inspections can be more in-depth, using X-rays, an external visual assessment, or a physical examination to verify that the contents match the documentation. While inspections are rare, they do come with a cost. In most cases, Bolliger UK tends to cover them directly without charging the client anything. Usually, there's no specific reasons for inspections, but items from countries like Colombia are more likely to be examined.
-
Differences Between British and Italian CustomsThe United Kingdom fundamentally follows criteria similar to Italy's for determining duty-free eligibility or assessing duties. The biggest difference concerns establishing residency, as the United Kingdom doesn't have a Certificate of Residence. To allow the British government to determine your duty-free eligibility, fill out the ToR form. Once you complete the application, operators will evaluate the request. If successful, they'll issue you a ToR or Transfer of Residence. You must give this number to your movers, and they'll use it in the documentation for duty-free importation. Without the ToR number, without exception, you can't use duty-free importation. It's possible to initiate email communication with the operators responsible for evaluating the ToR if you wish to contest the decision, but they rarely change their minds. So you'll want to fill out the online form with the utmost accuracy. For further explanations and guides, click here. Note that only the client, not the movers, can fill out this form, and it's not necessary to choose a mover before completing it. You should fill out the ToR application as soon as possible since it could take up to 4 weeks to receive a response.Generally, you'll get an email reply within a week, but the system could take up to 3 weeks in periods of high demand or slowdowns. The ToR number is valid for 12 months from issuance, so the expiration risk is minimal. An important note: if the client intends to obtain a ToR number, a serious mover will not start the shipment until it's received. If, for any reason, the ToR office should delay and the shipment is already en route, you could incur payment of customs duties. To avoid this, just plan ahead and spare yourself the trouble. Naturally, if you urgently need to receive your goods and decide that waiting for the ToR number is not convenient, you are fully free to do so; just inform the movers, who will adjust accordingly.
-
Recovering VAT from the Country of OriginIt's rare, but there are situations where it can be economically advantageous for the customer to recover VAT on purchases made shortly before moving. When making a significant purchase, if the store has an EORI number (which not all stores have), you can inform them that these goods are intended for export and request an invoice. The invoice must meet the following requirements: It must be addressed to the individual whose name the move will be registered It must be addressed to the foreign destination address of the move The invoice must contain the store's EORI number With this invoice, the mover can handle a separate customs operation by generating an MRN code, which is provided to the customer by the mover and then passed on to the store. Then, the store will refund the VAT paid to the customer at the time of purchase. It's important to emphasize that every customs operation has a cost. In the case of Bolliger UK, it's £200 (£100 for export formalities and £100 for import formalities). So, if the VAT savings don't exceed £200, the operation might not be worthwhile. Reminder: The moving company is not obliged to interact with the store. The moving company can only handle the customs operation and provide the MRN number upon completion. VAT has to be paid somewhere, so you must pay VAT to obtain a VAT refund. Each invoice presented to customs requires a separate customs operation with its own cost. If you visit the same store twice and obtain two invoices, these will be considered two separate invoices. Therefore, the cost of customs formalities will be double. In countries where the VAT rates are similar, this procedure may not be advantageous, but when the VAT in the country of origin is significantly higher than the VAT in the destination country, you could save substantially.
-
But I Was Convinced There Were Agreements Between the UK and Europe That Provided for No Import TaxesWhile there is an agreement that avoids the application of duties on goods produced in the UK and Europe, it isn't applicable to personal effects belonging to private individuals. This duty exemption only applies to: Goods that have been entirely produced in the UK or Europe Goods accompanied by official certification attesting they were produced in Europe or the UK Unfortunately, due to the complexities of proving the factors above, this agreement between the UK and Europe does not apply to moves.
-
Bringing Your Car/ Motorcycle Across the Border on a TripWhen evaluating different options for their move, many people realize that shipping a vehicle involves a cost, so it's not unusual for them to decide to take the opportunity to travel through Europe with their own car. However, you need to be careful. The ACI (in Italy) or the DVLA (in England) will require the customs document of the vehicle to register it in the destination country and obtain the relevant license plates. You can't simply cross the border in the tourist lane; you'll need to stop at a customs office and declare the import of the car, carrying out a proper customs procedure. You'll do this once in the country of origin and once in the country of destination. We at Bolliger UK do not handle vehicle registrations, as there are many specialized agencies that deal solely with this.
Call us today and let us sort it out for you
+44 (0)204 5858 000 or email us at info@bolliger.co.uk
As a company of Italian expatriates in the UK, we take pride in assisting our fellow Italians and are equally dedicated to welcoming our English-speaking clients with their logistical needs.
Contact Us
For a FREE quote
Call us at +44 (0)204 5858 000
or
Whatsapp us at +39 339 995 7814 or
Write to us at info@bolliger.uk
or
Complete the form below and we will get back to you ASAP:
Trained Packers in Italy for Your Fragile Objects
See the bottom of the page for more videos!
What does it take to do UK-Italy/Italy-UK customs with Bolliger for one's belongings (personal effects)?
Well, it is very simple:
-
A source address
-
A destination address
-
Passport photocopy of the owner of the goods
-
The tax code of the owner of the goods
-
An inventory that our packers fill in when collecting the goods from the original address, note that this document is produced by our packers, the customer does not have to do anything, we take care of it
-
Specific documents that we generate entirely ourselves and then ask the customer to sign via the online portal
-
Stop
Click here to find out more
Covid Emergency
We Also Wanted to Do Our Part
Also on Facebook
Our Offices in the World:
London
Milan
Rome
Florence
Lugano
Madrid
