importazione

Importazione, or importation, is the process by which goods or services produced abroad are brought into a domestic market for sale, use, or further processing. It forms a central component of international trade and is distinct from exportazione, which governs shipments leaving a country.

Practically, importazione involves negotiating a contract, arranging transport, and completing customs formalities. The core customs stage requires an import declaration and the submission of documents such as a commercial invoice, packing list, bill of lading or air waybill, certificate of origin, and any required import licenses or conformity certificates. Depending on the product and jurisdiction, inspection, licenses, or quality checks may be mandatory before release.

Taxation and duties are a major consideration. Import duties, value-added tax (VAT) or sales tax, and possible anti-dumping duties or quotas apply to goods entering the market. Regions with a customs union or free-trade agreements modify these rules for trade between member states or with partner countries. Valuation rules determine the basis for duties and taxes, typically the customs value of the goods.

Supply chains, currency fluctuations, and risk allocation are influenced by the choice of incoterms, which define responsibilities for transport, insurance, and customs at different stages of the shipment. Importazione supports consumers with access to products and firms with inputs for production, while governments use it to regulate competition, protect safety and standards, and collect revenue. Digitalization and streamlined procedures continue to reduce clearance times and compliance costs.