Duties, Taxes and Import Regulations

This page is published by GASPA S.R.L MACCHINE, operating under the brand name GASPA MACCHINE, with registered and operational office at Z.I. Predda Niedda Strada 30, 07100 Sassari (SS), Italy, VAT number IT 03006910909, ATECO classification 47.52.40. GASPA MACCHINE is a dealership specializing in the sale of new and used agricultural and construction machinery (tractors, mini-excavators, wheel loaders, tandem rollers, telescopic handlers and related equipment).

All our machinery departs from our warehouse in Sassari, Sardinia, and is shipped to the following countries:

The purpose of this page is to clearly and transparently explain which taxes, duties and customs formalities may apply to your order based on the delivery country, who is responsible for their payment and which documents accompany each shipment. Nine of the ten countries we ship to are part of the European Union and share the single market with Italy; Switzerland, however, is not an EU member and follows a distinct procedure, described in detail in Section 4.

Italy, Austria, Finland, France, Germany, the Netherlands, Poland, Romania and Spain are all member states of the European Union and participate in the European single market, which guarantees the free movement of goods between member countries. This has very important practical consequences for buyers in these countries.

Machinery shipped by GASPA MACCHINE to a buyer resident in one of these nine countries is not subject to any customs duty, as it is an intra-Community supply between two EU member states. There is no customs border to cross and no import declaration to submit.

For intra-Community shipments, no customs declaration, no import document (such as the "customs import declaration") nor the intervention of a customs broker is required. The machinery travels accompanied only by the ordinary commercial and shipping documents described in Section 6.

The only tax applicable to intra-Community sales to final consumers is value added tax (VAT), which is already fully included in the final price shown on the gaspa-macchine.com website and in the purchase invoice. No additional VAT payments are required at the time of delivery. Details on the VAT rate applied based on the destination country are set out in Section 3.

As a seller based in Italy, GASPA MACCHINE applies VAT according to EU rules on cross-border e-commerce ("One Stop Shop" – OSS regime, pursuant to Legislative Decree 83/2021 and EU Regulation 2017/2455). In practice, this means that:

• For sales to private consumers located in other EU member states, the VAT rate applied is generally that of the destination country of the machinery, unless the overall volume of our cross-border sales remains below the annual threshold of €10,000 established at EU level, in which case the Italian rate may be applied.
• For sales to professionals and businesses identified for VAT purposes in another member state (B2B transactions with a valid VAT number), the supply may be made under the VAT exemption regime pursuant to art. 41 of Legislative Decree 331/1993, with application of the reverse charge mechanism by the buyer in their own country.
• In any case, the VAT actually applied is always clearly indicated on the invoice issued at the time of order, and is already included in the total price displayed on the website.

Switzerland is not a member of the European Union and is not part of the EU customs territory. Consequently, every machine shipped from Italy to Switzerland is considered an export from the Italian/EU perspective and an import from the Swiss perspective, with related customs formalities. We explain below, transparently, what this means in practical terms.

For export sales to Switzerland, pursuant to art. 8 of D.P.R. 633/1972, the sale is exempt from Italian VAT. The price indicated for Swiss buyers on the website is therefore the price of the machinery without Italian VAT. The invoice issued by GASPA MACCHINE will clearly state the transaction as "exempt – export supply, art. 8 D.P.R. 633/1972".

As of January 1, 2024, Switzerland has abolished customs duties on the import of almost all industrial products, a category that includes most agricultural and construction machinery sold by GASPA MACCHINE (tractors, mini-excavators, wheel loaders, rollers, telescopic handlers and related equipment). In these cases, no customs duty is generally payable upon entry into Switzerland. For some residual categories of agricultural products or specific components, duties may still apply: if in doubt about a specific machine, please contact us before purchase, indicating the customs code of the product (see Section 5), so we can verify together the applicable tariff position with the Federal Office for Customs and Border Security (UDSC/AFD).

Regardless of the absence of customs duties, every machine imported into Switzerland is subject to import value added tax (Swiss VAT or "MWST/TVA/IVA"), calculated on the value of the goods, transport costs and any insurance, at the standard rate currently equal to 8.1%. This tax is collected by the Federal Customs Administration at the time the goods enter Swiss territory and is payable by the buyer/importer, unless otherwise agreed in writing with GASPA MACCHINE.

Under the Free Trade Agreement between the European Economic Community and the Swiss Confederation of 1972, goods of EU origin may benefit from preferential customs treatment on import into Switzerland, if accompanied by a EUR.1 certificate of origin or an origin declaration on invoice, provided the machinery meets the origin requirements set out in the agreement. Upon request from the buyer, GASPA MACCHINE evaluates on a case-by-case basis the possibility of issuing such documentation for machinery that meets the requirements, particularly for new machinery of European manufacture. For used machinery, the origin and available documentation are indicated in the product sheet or provided upon request before purchase.

Every machine sold by GASPA MACCHINE is classified according to the Harmonized System (HS) for the designation and coding of goods, used internationally to uniquely identify the type of product for customs and statistical purposes. We indicate below the main categories of machinery sold and their related customs headings, for information purposes.

The exact customs heading applicable to a specific machine depends on its technical characteristics, brand, model and any configurations or accessories installed. The definitive customs code is always indicated in the shipping and export documents and, where required, communicated in advance to the buyer who requests it before ordering, particularly for shipments to Switzerland.

Every machine shipped by GASPA MACCHINE is accompanied by a series of documents, the content of which varies according to the destination country. Below we summarize the standard documents and those additional documents required for extra-EU shipments.

• Commercial invoice, indicating the price, the VAT regime applied (see Sections 2-4), the details of GASPA MACCHINE and the buyer.
• Transport document (CMR or international consignment note), which accompanies the machinery throughout road transport.
• Technical documentation of the machinery, where available: user and maintenance manual, CE declaration of conformity (for machinery equipped with it), maintenance log.
• Vehicle-specific documents (for machinery subject to registration): registration certificate or equivalent document from the country of origin, where present.

• Export customs declaration (DAE – Export Accompanying Document), prepared by our Italian customs broker.
• Declaration of origin or EUR.1 certificate, when applicable and required (see Section 4).
• Packing list, with weight, dimensions and detailed description of the machinery and any accessories, necessary for the import customs declaration in Switzerland.

Delivery terms, based on the Incoterms® of the International Chamber of Commerce, clearly define who is responsible for transport, risks and any taxes/duties at each stage of shipment. GASPA MACCHINE always indicates the applicable delivery term in the order confirmation and invoice.

For shipments to these countries, the standard delivery term applied is DAP – Delivered At Place, according to Incoterms® 2020. GASPA MACCHINE arranges and bears the transport costs to the delivery address indicated by the buyer. Since there are no duties or customs formalities between EU countries (see Section 2), the DAP term does not entail any additional cost or obligation on the buyer at the time of delivery.

For shipments to Switzerland, the standard delivery term applied is DAP – Delivered At Place, with the following clarification: GASPA MACCHINE arranges and bears the transport and completion of the export customs declaration from Italy, but Swiss import VAT and any residual customs duty (see Section 4) remain the responsibility of the buyer as the importer of record, unless the parties agree in writing on a DDP – Delivered Duty Paid term, in which case GASPA MACCHINE will include these costs in the agreed final price. The delivery term actually applied to your order is always specified in the order confirmation.

Many of the machines sold by GASPA MACCHINE (agricultural tractors, telescopic handlers, some rollers and construction machinery) may be subject, in addition to customs and tax formalities, to registration and road use approval procedures in the buyer's country. These procedures are separate from customs formalities and are managed by the competent national transport authorities (in Italy, the Motor Vehicle Department).

• For machinery already registered, the original registration certificate or equivalent document is provided, with the necessary procedures for transfer of ownership or new registration in the destination country.
• For machinery equipped with CE marking and manufacturer's declaration of conformity, such documentation is provided in copy to facilitate approval procedures with the authorities of the destination country.
• For machinery without registration (for example excavators and wheel loaders intended for exclusive use on construction sites, without road approval), this information is clearly indicated in the product sheet.

The buyer is responsible for completing, with the competent authorities of their country of residence, any procedures for new registration, approval, periodic technical inspection or adaptation to local road use regulations, if they intend to use the machinery on public roads. The timing and costs of such procedures vary from country to country and are neither determined nor controlled by GASPA MACCHINE.

Given the size and weight of many agricultural and construction machines sold by GASPA MACCHINE, some shipments may require exceptional transport, i.e. transport that exceeds the maximum standard dimensions or weights provided by the highway code of the countries crossed.

• When a machine requires exceptional transport, GASPA MACCHINE uses specialized carriers, who obtain the necessary exceptional transport permits from the competent authorities of the transit and destination countries, before the goods depart.
• Such permits may result in slightly longer delivery times than a standard shipment, as the route and transit dates must be planned in advance and sometimes agreed with local road authorities.
• Costs relating to exceptional transport permits are already included in the transport charges indicated at the time of order, unless explicitly stated otherwise.

Although the vast majority of shipments proceed smoothly, it is important that you are aware of possible exceptions, especially for shipments to Switzerland.

Swiss customs authorities may carry out, at any time and at their discretion, random checks on imported goods, which may result in a brief delay in delivery while the goods are inspected. Such checks are neither predictable nor avoidable by GASPA MACCHINE and do not normally entail additional costs for the buyer, except in the cases described below.

For shipments to Switzerland with DAP delivery term (see Section 7), if the buyer does not pay the import VAT and/or any customs charges required by the Federal Customs Administration, the goods cannot be cleared and may be:

• held in temporary custody, with possible storage costs charged by the customs terminal;
• returned to sender, with return transport costs borne by the buyer, unless otherwise agreed.

Delays may also arise from adverse weather conditions, transport sector strikes, temporary restrictions on the movement of heavy vehicles in certain countries or periods of the year, or the need to reschedule exceptional transport (see Section 9). In such cases, GASPA MACCHINE informs the buyer as soon as it becomes aware and provides an updated estimate of delivery times.

Below we provide, for each country we ship to, some additional practical notes relating to taxes, customs and local procedures relevant to those purchasing agricultural or construction machinery.

Domestic shipment, no customs formalities. VAT at 22% is included in the price. The machinery travels with Italian invoice and transport document (DDT). For any registration or transfer, refer to the Motor Vehicle Department offices competent for the buyer's residence.

Intra-Community supply, no customs duty. Austrian VAT (20%) is included in the price for private consumers. For machinery subject to registration, the competent authority is the Landesregierung (Amt der Landesregierung) of the province of residence, through the vehicle registration system (Zulassungsstelle).

Intra-Community supply, no customs duty. Finnish VAT (25.5%) is included in the price for private consumers. Registration procedures for tractors and agricultural machinery are managed by Traficom (Finnish Transport and Communications Agency).

Intra-Community supply, no customs duty. French VAT (20%) is included in the price for private consumers. For registration of tractors and agricultural machinery, the procedure applies at the Système d'Immatriculation des Véhicules (SIV), generally through a professionnel habilité (dealer or agency).

Intra-Community supply, no customs duty. German VAT (19%) is included in the price for private consumers. Registration of agricultural machinery subject to license plates (for example tractors) takes place at the local Zulassungsstelle (vehicle registration office), competent for the buyer's place of residence.

Intra-Community supply, no customs duties. Dutch VAT (21%) is included in the price for private consumers. The registration and technical inspection of agricultural machinery are managed by the RDW (Rijksdienst voor het Wegverkeer).

Intra-Community supply, no customs duties. Polish VAT (23%) is included in the price for private consumers. The registration of tractors and agricultural machinery subject to licensing takes place at the Starostwo Powiatowe (district office) responsible for the place of residence.

Intra-Community supply, no customs duties. Romanian VAT (21%) is included in the price for private consumers. The registration of vehicles and agricultural machinery subject to licensing is managed by the Registrul Auto Român (RAR) and the community public registration services.

Intra-Community supply, no customs duties. Spanish VAT (21%) is included in the price for private consumers. Agricultural machinery with license plates is managed through the Registro Oficial de Maquinaria Agrícola (ROMA), administered by the Autonomous Communities, in addition to the Dirección General de Tráfico (DGT) for road circulation.

Non-EU shipping: export supply not subject to Italian VAT, customs duties generally absent on industrial products from 2024, but Swiss import VAT of 8.1% is due from the buyer (unless a DDP agreement is in place – see Sections 4 and 7). The registration of tractors and agricultural machinery is managed at the cantonal level by the Road Traffic Offices (Strassenverkehrsamt/Service des automobiles) of the canton of residence.

No. Between Italy and the other eight EU countries to which we ship (Austria, Finland, France, Germany, the Netherlands, Poland, Romania, Spain), the free movement of goods applies: there are no customs duties or import declarations to be submitted. The price you pay is final.

Because exports from Italy to Switzerland are "non-taxable" for Italian VAT purposes (Art. 8 D.P.R. 633/1972). However, upon the arrival of the goods in Switzerland, Swiss import VAT (8.1%) will be due, unless you have agreed on a DDP delivery with us that already includes it in the price.

Yes. You can request a quote with DDP (Delivered Duty Paid) terms, which includes the Swiss import VAT and full customs management through our freight forwarder in the final price, so that you do not have to personally handle any formalities.

It depends on the model and the country. We provide you with all available technical and ownership documentation, but registration, homologation, or inspection procedures with the authorities in your country remain your responsibility. We recommend checking the specific requirements before purchasing (see Section 8).

For intra-EU shipments, this scenario does not occur, as there is no customs border. For Switzerland, a customs hold is generally related to a random check (usually resolved quickly) or the buyer's failure to pay import VAT. In any case, we will keep you informed and assist you in the resolution (see Section 10).