Question: My husband and I are buying a second home in Italy and would like to ship household items over from the US. Will we need to pay import duty? Does one of us need to be a resident? And are there any other rules we need to be aware of?

According to EU rules, goods transported into the bloc that have a value of more than €150 are subject to customs duties and sometimes excise tax as well, depending on the item.

Since July 2021, a customs declaration form has been required for all goods imported from outside the EU, and Italian VAT must be paid on items with any monetary value – unless the package sent between private individuals and the value of its contents is below €45.

However, there is an exception for people relocating to Italy.

The Italian customs agency says that you are “generally entitled to VAT and customs duty relief” if you are moving to Italy and bringing household goods which you have owned for more than six months.

To qualify, you also need to be able to show that you have been living in a non-EU country for at least the preceding 12 months.

READ ALSO: Visas and residency permits: How to move to Italy (and stay here)

The exemption only applies if you have Italian residency: you’ll need to show the customs office both your permesso di soggiorno stay permit, obtained from the questura police headquarters, and your residency certificate, issued by the comune town hall where you’re resident.

Note that buying a second home does not automatically entitle you to a stay permit or give you any residency rights; non-EU nationals require a visa in order to stay in Italy for more than 90 days in a 180-day period.

To claim the import duty relief, you’ll need to file a request with your local customs office once your household goods have arrived in Italy.

You’ll also need to be able to show the customs office your passport and your Italian tax code.

According to the A1 Auto Transport international moving company, you’ll need to prepare a significant amount of paperwork, including filling out a customs declaration form and making a detailed inventory of all items that is signed and stamped by the Italian consulate of your departure country.

While the Italian customs website does not provide any details on timelines, A1 says you should transport your items within six months of moving to Italy in order to be eligible for import duty relief.

READ ALSO: Everything you need to know about having a second home in Italy

If you’re using a shipping company, they should be familiar with the process and able to advise you on the documentation required and the most up-to-date procedures.

If you don’t qualify for import tax relief, you’ll be liable to pay both customs duty and VAT. The Italian customs agency website says that customs duty varies according to the type of good being transported, while VAT is 20 percent.

Online calculators like those provided by Simply Duty or Easyship can help you determine how much import tax you’ll have to pay.

Please note that the Local is unable to advise on specific cases. For more information, refer to the Italian customs agency website or contact the customs office of your town of residency.