Export to the USA

Goods to be exhibited

To attend an exhibition in the United States is relatively simple for Italian exhibitors. 

The process of the temporary importation into the USA of products and goods to be exhibited can be delegated to the selected shipping company. This approach makes the whole procedure much safer and avoids time and money losses.

Generally speaking, however, it is advisable to pay special attention to the USA restrictive regulations that govern the entry into the National territory of some peculiar categories of goods, such as:

  • Alcohol (wine, liquor...)
  • Food
  • Guns and explosives
  • Live animals
  • Leathers of protected species
  • Plants, flowers and seeds
  • Tobacco

Below the link to the information published by the US Government about: What you need to know before introducing goods into the US territories. 

Promotional items

The import of promotional material (i.e.: brochures, catalogues,…) or other items that are supposed to be distributed as samples, must follow some simple rules in order to avoid duties when crossing the US border.

For a more detailed overview about the US domestic legislation on the subject, please find here below some links.

Custom regulations for promotional items (in English only) 

Temporary export from Italy - rules

As to the Italian regulations, please note that the temporary export of goods for exhibitions is not subject to taxes, as long as the “Agenzia delle Dogane” (i.e.: the Custom Department) requirements are fulfilled and until the goods are not permanently exported as a result of the on site sale. On the topic, please see the following links:

Short notes on VAT on services rendered to Italian exhibitors

First of all, it is necessary to understand what kind of services are “purchased” outside the EU by companies which intend to participate in an international exhibition.

1. Ancillary services

In the event that an Italian entrepreneur purchases in another country, EU or non-EU - in addition to the exhibition booth - other services (booths organization and set up, exhibition organization costs, security services, booth transport, installation and assembling, provision of electrical or hydraulic work within the booth, etc..), he shall receive no-VAT invoices from the provider of those services. VAT on these invoices must be paid in Italy by the Italian customer through the application of the so-called “national reverse charge” system.

With reference to the technical procedures for the payment of the VAT tax, and considering the recent changes introduced by the “Stability Law” which came into force on January, 1st, 2013, since the service provider resides outside the EU for tax purposes,  the Italian exhibitor must issue a self-invoice.

2. Services to access to the exhibition

Services related to the access to the exhibition (eg: entrance pass) and other ancillary services (eg, parking services, etc..), which are taxed by law at the location of the event, the provider of those services will issue an invoice showing local VAT. The Italian entrepreneur will post the document in the general ledger only, without prejudice to the possibility to request reimbursement of the tax to the local authorities.

3. Catering, meals and accommodation services 

These services are taxable where they are made, so please refers to what stated in the previous point.

Preferred ExhibITALIA shipping companies 

EXPO-CARGO LTD
Frachthof West
P.O. Box 194
CH-8058 Zurich-Airport
phone +41 (0)43 816 61 80
fax +41 (0)43 816 61 82
mobile phone +41 (0)79 753 76 54
mailto:[email protected]
visit us: http://www.expo-cargo.ch/

GABELLA Servizi Internazionali S.r.l.
Via Remo La Valle,9
00054 Fiumicino (Roma) Italy
telephone +39 06 6507321 telefax +39 06 6507331
http:\\www.gabella.net
email: [email protected]

Del Corona & Scardigli  - Dcs Freight Houston Inc.
350 N. Sam Houston Parkway East, 
Suite 250 Houston, TX 77060 
Tel +1 - 281 - 272 - 2204 
Fax +1 - 281 - 272 - 2249
Per informazioni via email clicca qui