A Practice Note providing a general overview of key substantive issues to consider when importing goods into Italy, including requirements enforced by the Italian Excise, Customs and Monopolies Agency under the Union Customs Code and other EU and domestic regulations concerning the import of goods. This Note covers, among other topics, requirements regarding the tariff classification, valuation (appraisement), and country of origin marking of imported merchandise, rules of origin, duty minimisation and deferral mechanisms to consider, recordkeeping obligations, penalties for noncompliance, and the framework for challenging decisions of the customs authority.