Importing from Italy to the UK: Duty, VAT and Rules of Origin

Do I pay import duty on goods from Italy?

If the goods originate in the EU, no. The UK-EU Trade and Cooperation Agreement (TCA), in force since 1 January 2021, provides zero tariffs and zero quotas on trade in originating goods between the UK and the EU. Italy is covered by that agreement in exactly the same way as France, Germany, Spain or any other member state — there is no separate UK-Italy deal, and nothing about Italy specifically that changes the rate.

What you will pay regardless is import VAT at 20%, plus a customs clearance fee from your freight forwarder or courier. For most Italian imports the VAT is the entire cost, and the duty line is genuinely zero.

The rules-of-origin trap

This is the part worth reading carefully, because it is the single most common and most costly mistake on EU imports.

Shipped from Italy is not the same as made in Italy. The TCA's 0% rate applies to goods that meet the agreement's rules of origin — broadly, goods produced in the EU from EU materials, or sufficiently transformed there. It does not apply to goods that were manufactured elsewhere and simply passed through an EU warehouse on their way to you.

If you buy from an Italian wholesaler who imports from China, Vietnam or Turkey and resells into the UK, those goods are Chinese, Vietnamese or Turkish for customs purposes. You pay the full MFN rate. The fact that you were invoiced by an Italian company, paid in euros and collected the pallet from Milan changes nothing.

What you pay if origin is not met

The gap between the two outcomes is large in exactly the categories the UK buys most from Italy:

On a £50,000 order of Italian-branded footwear that turns out to be Vietnamese-made, the difference is several thousand pounds you did not price in. Confirm the specific rate for your commodity code against the HMRC Trade Tariff or with the LandedHQ calculator.

How to claim TCA preference

The agreement uses self-certification. There is no EUR.1 movement certificate for UK-EU trade — if a supplier offers you one, they have confused this agreement with a different one.

Statement on origin

Your Italian supplier adds prescribed wording to the commercial invoice or another commercial document. For consignments above roughly €6,000, the exporter must be REX-registered and quote their REX number in the statement. Below that threshold, any exporter can make the statement without registration.

Importer's knowledge

You claim on the basis of evidence you hold yourself about how and where the goods were produced. This requires real documentation — bills of materials, production records, supplier declarations — and puts the burden entirely on you if HMRC asks.

Rules of origin: what actually qualifies

A product is of EU origin if it is wholly obtained in the EU, produced exclusively from originating materials, or sufficiently transformed there under the product-specific rule for its commodity code. In practice:

• Full EU cumulation applies. Materials from any EU member state count as EU-originating, so an Italian manufacturer using German steel or Portuguese leather is fine. UK materials also count, which helps if you send components out for processing.
• Textiles have strict rules. For clothing, the general requirement is manufacture from yarn — meaning both the weaving or knitting and the making-up must happen in the EU. Cutting and sewing imported fabric is usually not enough. This trips up Italian fashion brands using imported fabric more often than people expect.
• Tolerance exists but is limited. A small percentage of non-originating material is permitted even where the rule is not strictly met, but the allowance is narrow and works differently for textiles.

The same rules apply identically to Spain, France, Germany and every other member state, so if you source across the EU the assessment you do for Italy transfers directly.

Import VAT is the real cost

Import VAT at 20% is charged on the customs value plus any duty plus freight and insurance to the UK border — not on the invoice value alone. On a £30,000 consignment with £1,200 of freight, you are looking at roughly £6,240 of VAT even with 0% duty.

If you are VAT-registered, use postponed VAT accounting. It lets you declare and recover the import VAT on the same return rather than paying at the border and waiting for it back, which removes the cash flow cost entirely. It must be indicated on the customs declaration — tell your forwarder you want to use it, because some default to paying at the border. Our guide on import VAT versus import duty covers this in more detail.

Food and drink: the checks that changed

Italy is a major source of UK food imports, and this is the area where the paperwork has genuinely got harder since 2021 — independently of duty.

• Products of animal origin — cured meats, cheese, dairy — fall under the Border Target Operating Model. Medium-risk goods have required an export health certificate signed by an official veterinarian since 31 January 2024, with documentary and physical checks phased in from 30 April 2024. Prosciutto, parmesan and mozzarella all sit in this category.
• Plant products — fresh produce and some plant-based goods need phytosanitary certification depending on risk category.
• Composite products — anything mixing animal and plant ingredients, such as a filled pasta or a prepared sauce with cheese in it, has its own rules that are easy to get wrong.
• Pre-notification — most of these consignments must be notified on IPAFFS before arrival. Missing the notification causes delays at the border even when the goods and certificates are perfectly in order.

Wine and excise duty

Italian wine is a special case worth calling out. Customs duty is 0% under the TCA for EU-origin wine, and VI-1 import certificates were scrapped, so the customs side is straightforward.

Excise duty is the real cost, and it is substantial. Since the alcohol duty system changed in August 2023, wine is taxed according to its actual alcoholic strength rather than in broad bands — and the temporary easement that let 11.5% to 14.5% ABV wine be treated as a single rate ended in February 2025. Every wine is now charged on its exact ABV, which means your duty per bottle varies across your range and a half-degree difference in strength moves the number. Excise is payable in addition to VAT, and VAT is calculated on a value that includes the excise.

Practical tips for importing from Italy

• Get the origin question settled in writing before the first order — it is the difference between 0% and 12% on clothing, and it is far easier to resolve before money changes hands.
• Check the REX number is present on larger consignments — a statement on origin above the threshold without a valid REX number is not a valid claim, and HMRC will reject it.
• Do not rely on the supplier's commodity code — EU suppliers quote the 8-digit CN code. The UK uses 10 digits, and the last two are yours to determine.
• Ask your forwarder to confirm postponed VAT accounting — this is the most common avoidable cash flow mistake on EU imports.
• Build certification lead time into food orders — an export health certificate needs an official vet in Italy, and that is a scheduling constraint, not a form to fill in on the day.

Frequently asked questions

How much is import tax from Italy to the UK?

If the goods originate in the EU, customs duty is 0% under the UK-EU TCA. Import VAT at 20% still applies to the customs value plus freight and insurance, and that is the charge most importers actually pay. If the goods do not meet the rules of origin, full MFN duty applies on top of the VAT — 12% on clothing, up to 17% on footwear.

Do I pay duty on goods bought from an Italian supplier but made in China?

Yes. The 0% rate applies to goods that originate in the EU, not to goods that ship from it. If your Italian supplier is distributing Chinese-manufactured products, those goods are Chinese for customs purposes and attract full MFN duty. Being invoiced by an EU company and collecting from an EU warehouse makes no difference to origin.

Do I need an EUR.1 certificate for goods from Italy?

No. The UK-EU agreement uses self-certification rather than movement certificates. Your supplier provides a statement on origin on the invoice, and for consignments above roughly €6,000 they must be REX-registered and quote their REX number. You can also claim under importer's knowledge if you hold sufficient evidence yourself.