Import VAT at 22%
Clothing is taxed at Italy’s standard VAT rate of 22%, and import VAT is charged on the customs value plus any duty, which from Nepal is 0% under EBA. How and when your business recovers it depends on your VAT position, so check it with your commercialista before the first shipment. European Commission (source: VAT rules and rates: Italy standard rate 22% (reduced 5% / 10%, super-reduced 4%), opens in a new tab)