Italy Luxury Goods Tariff Rates

Luxury Goods import and customs duty guide - last updated 2026-09-29

Average Tariff

4.2%

Category average rate

Maximum Tariff

17%

Category maximum rate

Minimum Tariff

0%

Category minimum rate

HS Coverage

Ch. 71/91/94

Relevant HS chapters

Italy Luxury Goods - Overview

Luxury goods include jewellery, watches, designer apparel and premium furniture. These lines often carry higher ad valorem duties and, in some markets, additional excise or luxury taxes on top of ordinary customs duty.

For reference only: the average, maximum and minimum rates below are taken from Italy's published tariff schedule. Actual duty depends on the exact HS subheading and on whether preferential (FTA) rates apply.

Representative HS Codes

HS CodeCoverage
7113Articles of jewellery and parts thereof
9101Wrist-watches, pocket-watches and other watches
9403Other furniture and parts thereof

HS chapters: HS Chapters 71 (Jewellery & Precious Items), 91 (Clocks & Watches), 94 (Furniture & Lighting).

How Italy Import Duty on Luxury Goods Is Calculated

Customs duty is normally charged on the customs value of the goods (commonly CIF - cost, insurance and freight). The ad valorem rate for the correct HS subheading is applied to that value. Depending on Italy, the following may also apply on top of or instead of the base tariff:

  • Ad valorem duty - a percentage of customs value (the figures shown above).
  • Specific / compound duty - a fixed amount per unit, or a mix, on some lines.
  • VAT / GST / excise - consumption taxes charged on the duty-inclusive value at the border.
  • Trade-agreement (preferential) rates - lower or zero where the goods meet rules of origin.
  • Anti-dumping / safeguard duties - extra duties on specific products found to be dumped or surging.

Frequently Asked Questions

What is the Italy tariff on luxury goods?

Luxury goods in Italy - jewellery, watches and premium furniture - face an average duty of about 4.2%, a maximum near 17% and a minimum of 0%, with extra excise or luxury taxes in some markets.

Which HS codes cover luxury goods?

Luxury items use HS Chapters 71 (jewellery, 7113), 91 (watches, 9101) and 94 (furniture, 9403).

Are there extra taxes on luxury imports to Italy?

Beyond customs duty, many markets impose VAT/GST and sometimes a specific luxury or excise tax on high-value goods such as watches and jewellery.

Do trade agreements help reduce luxury tariffs in Italy?

Preferential rates may apply where Italy shares an FTA with the exporter and the goods meet rules of origin; otherwise the MFN rate applies.