D Duty-free zone

In Livigno thereis no VAT.

Livigno lies outside the EU customs territory, so shopping here comes without VAT. When you leave, though, there are clear limits on what you can take with you.

N 46°32′ · E 10°08′Duty-free zone since 1910

i In short

Livigno is a duty-free zone: the municipality is excluded from the EU customs territory and exempt from VAT and excise duty. Travellers returning to Italy or the EU may bring goods for personal use up to €300 per person (€150 under 15), plus fixed amounts of tobacco, alcohol and fuel. Travellers entering Switzerland follow Swiss rules, with a CHF 150 allowance per person per day.

D History

Five centuries
of exemption.

1538The first exemptions
The valley's first exemptions, granted when snow cut it off for months each winter.
1910Outside the customs line
Law no. 516 of 17 July 1910 declares the municipality of Livigno outside the customs line. It also exempts it from local consumption duty and from state monopoly goods such as tobacco and salt.
TodayAn EU duty-free zone
The Union Customs Code excludes Livigno from the EU customs territory, and the municipality is exempt from VAT and excise duty. When you leave Livigno, traveller allowances apply.

E Allowances

Returning to Italy and the EU

Allowances cover goods for personal or family use, or gifts, with no commercial purpose. They are personal: they can't be pooled between people, and the value of a single item can't be split. Lower thresholds apply to residents of border areas, cross-border workers and transport crews.

Where are you going after Livigno?

€300Value allowance
Per person aged 15 and over, travelling by road. If a single purchase goes over it, customs charges, VAT included, are due on the full value, not just on the excess.
€150Under 15
For children under 15 the threshold drops to €150.
200 cigarettesTobacco
Or 100 cigarillos, 50 cigars or 250 g of smoking tobacco. Ages 17 and over only. Cigarettes and tobacco above the allowance can't be cleared through customs at all.
1 lSpirits
Over 22% vol., or 2 litres up to 22% vol., or a proportional mix of the two. Ages 17 and over only.
4 l + 16 lWine and beer
4 litres of still wine and 16 litres of beer, on top of the spirits allowance. Ages 17 and over only.
Full tank + 10 lFuel
The vehicle's standard tank plus one approved can of up to 10 litres, secured in the boot and holding the same fuel as the vehicle.

Returning to Switzerland

Travellers entering Switzerland from Livigno follow the rules of the Federal Office for Customs and Border Security (FOCBS). Limits apply per person and per day, to goods for private use or gifts. If you go over them, you can declare your goods with the official QuickZoll app.

CHF 150Value allowance
Per person per day, children included. It covers everything you bring, food, alcohol and tobacco too. Above it, Swiss VAT is charged on the full value.
5 lAlcohol up to 18% vol.
Duty-free from age 17. Its value still counts towards the CHF 150.
1 lAlcohol over 18% vol.
Duty-free from age 17. Its value still counts towards the CHF 150.
250 piecesTobacco
250 cigarettes or cigars, or 250 g of other tobacco products. Duty-free from age 17.
1 kgMeat
Meat and meat products, excluding game. For butter and cream the limit is 1 kg or 1 litre.
TankFuel
Fuel in your private vehicle's tank enters free of duty and VAT.

Customs rules can change. This page summarises the official sources as of November 2026: check the current limits with the Italian Customs and Monopolies Agency and the FOCBS before you travel.

Sources

F Frequently asked questions

Good to
know.

Why is there no VAT in Livigno?

Because Livigno is a duty-free zone. Its first exemptions date back to 1538, Law no. 516 of 1910 placed the municipality outside the customs line, and today the Union Customs Code excludes it from the EU customs territory. The municipality is exempt from VAT and excise duty.

How much can I spend in Livigno without paying when I return to Italy?

Up to €300 per person, or €150 under 15, on goods for personal use. Tobacco, alcohol and fuel have separate limits and don't count towards the €300. Keep your receipts.

Can my family pool allowances to buy a pair of skis?

No. The allowance is personal, and the value of a single item can't be split between people. If a pair of skis costs more than €300, you declare it when you return to Italy and pay customs charges, VAT included, on the full price. We'll explain how in the shop.

What happens if I go over the allowance?

You must declare the goods at customs when you leave Livigno and pay what is due. Undeclared goods can lead to penalties. Tobacco is the exception: above the allowance it can't be cleared at all.

How much alcohol and tobacco can I take to Italy?

From age 17: 1 litre of spirits over 22% vol. or 2 litres up to 22%, plus 4 litres of still wine and 16 litres of beer. For tobacco: 200 cigarettes, or 100 cigarillos, 50 cigars or 250 g of smoking tobacco. Under 17 there is no allowance for these products.

What limits apply if I'm going back to Switzerland?

Swiss rules: CHF 150 per person per day for the total value of your goods, children included. On top of that, duty-free: 5 litres of drinks up to 18% vol., 1 litre over 18%, 250 cigarettes or cigars and 1 kg of meat. Alcohol and tobacco from age 17 only.

Come and
see us.

Every day 09:00–12:30 · 14:00–19:30

Via Prestefan 14 · 23041 Livigno · 1.816 m

Call the shop→How to get here