compliance teamCONAI simplified import procedures: value, tare and turnover methods
Step 1
Collect the available data
Step 2
Test procedure eligibility
Step 3
Record the chosen annual method
Step 4
File and retain the receipt
| Control | Evidence to retain |
|---|---|
| Scope | Entity, product, channel, stream and source |
| External action | Version, date, authorised filer and issued receipt |
| Maintenance | Source data, approval, invoice and next deadline |
Ordinary procedure: actual material data
The ordinary import route uses actual packaging weight by material and applicable fascia. It gives the clearest audit trail where reliable component data exist.
Link the source weight, imported units, returns, corrections and rate version. The €200 exemption test is performed per material under this route.
A-valore and per-tara are conditional alternatives
The a-valore method applies the published percentage to the relevant import value; per-tara applies the published euros-per-tonne amount to total packaging tare.
These simplified routes require objective technical reasons and are not intended for mono-product or mono-material imports that can be measured normally. Selection is not an automatic cost optimisation.
Turnover forfait has its own eligibility and window
The 2026 forfait is reserved to companies with prior-year total turnover up to €2 million, with fixed brackets and full exemption at the lowest bracket. The literal guide refers to total company turnover, not Italian sales.
It uses an annual September filing window and can address omitted earlier periods where its conditions are met. Obtain confirmation before using it for a live or historical case.
Conclusion
Scope comes before a form. Connect the legal entity, product, sales channel and EPR stream to the rule that actually applies.
Evidence must remain traceable. Keep source data, versions, approvals, filings, receipts and every record issued by an external body.
Third-party decisions are never guaranteed. CONAI, public registers, collective systems and marketplaces control their own procedures, timing and decisions.