Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.26.0Altre attività di supporto ai trasporti
- 52.26.01Attività di agenti e agenzie di dogana
Description
- activities of customs agents
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.26:
- rail, ship and aircraft freight brokerage, see 52.31
- operation of platforms for intermediation of freight transport, see 52.31
- brokerage for passenger seats for ship and aircraft space, see 52.32
- courier activities, see 53.20
- provision of motor, marine, aviation and transport insurance, see 65.12
- management consultancy for companies' logistics, see 70.20
- activities of travel agencies, see 79.11
- activities of tour operators, see 79.12
- tourist assistance activities, see 79.90
Frequently asked questions
I am a customs broker — should I use the customs code or the freight-forwarding code?
For customs formalities, clearance, and customs representation the code is 52.26.01. When you organise the transport, issue the documents, and manage the actual shipment, you move to 52.26.02. Many operators are registered under both activities.
I only do customs classification and import/export paperwork — is 52.26.01 sufficient?
Yes. Customs consultancy, tariff classification, import/export handling, and representation before customs authorities all fall within 52.26.01. If you also act as an intermediary between the client and the carrier — without providing the transport yourself — that part is 52.31.00.
Customs agent vs. freight transport intermediary — where does one end and the other begin?
The dividing line is customs. 52.26.01 is about customs formalities; matching shippers with carriers for a commission, without actually providing the transport, is 52.31.00.