Generally speaking, all brand new physical goods that you can export in your luggage are allowed, however there are some exceptions:Items prohibited for tax refund 🛑 :

- Generally speaking all goods subject to a trade embargo

- All services (hotels, restaurants, cabs, airplane tickets, shows...) cannot be zero-rated. If you can't touch it, it is eligible and it is not a material good.

- All goods for commercial use / professional use (this is left to the discretion of the customs officer, beware! ⚠️)

- Means of transport for private use 🚗: go-karts, quads, snowmobiles, mini-motorbikes and microlights (in general anything that is registered). On the other hand bicycles, beach boats, trailers, unregistered caravans are allowed.

- Goods equipped with an electric motor can be sold tax-free ONLY if the following cumulative conditions are met:
- the motor does not exceed 250 watts of power;
- the motor is only an assistance, and not a complete replacement of the human power supply, which must participate in the propulsion of the good;
- the assistance is cut off when the speed exceeds 25 km / hour.

- The equipment and supplies that allow the operation of the means of transport for private use, i.e. the mechanical parts and all the parts that are essential for the technical and legal operation of the means of transport (e.g. tires, brake pads etc.). On the other hand, accessories such as car radios are allowed

- Petroleum products (it is therefore not possible to get a refund on a gas refill)

- Goods likely to inflict torture or inhuman or degrading treatment;

- Narcotics;

- Precursors;

- Artificial radio elements and products containing them;

- Psychotropic drugs;

- Goods subject to restrictive measures destined for North Korea;

- Weapons and ammunition of categories A and B;

- War materials and similar items;

- Goods that cannot be transported in travelers' personal luggage;

- Cultural goods* (those whose value and age are higher than the thresholds of the category to which they belong: appendix to regulation no. 116/2009 for Community cultural goods, appendix to the regulatory part of the heritage code for national cultural goods). For example, an oil painting belonging to category 3 must be at least 50 years old and worth at least €150,000 to qualify as cultural property and be excluded from the export sales note scheme. Similarly, a piece of furniture belonging to category 15 must be at least 50 years old and worth at least €50,000 to qualify as cultural property and be excluded from the export sales note scheme;

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