Material can enter temporarily without customs fees if it will be used to manufacture products for export. In this case the import gives a guarantee (from an insurance company or bank) for the amount of duties and taxes. This guarantee will be reimbursed when the final product is exported. This process also applies to goods planned to be re-exported.
Goods in transit only need a single EU transit document.
Inward processing is free of customs treatment. Only goods sold in the EU market are eligible to import duty and taxes. For outward processing, duties and taxes apply only to the value added during the process. Only firms located in Italy or in the EU take advantage of this measure.