For charters of pleasure yachts, the exemption from excise duty on fuel does not apply, since the vessel’s use by the charterer or lessee is recreational, not commercial.
Italian Customs Agency clarification
In Circular No. 26/2025, the Italian Customs Agency clarified that:
- The exemption from excise duty on fuel, pursuant to the Ministry of Economy and Finance Decree No. 225 of 15 December 2015, applies only to vessels used for commercial purposes (e.g., regular passenger or goods transport, fishing, dredging, etc.).
Merely holding a license or registration is not sufficient: the service must be regular, with pre-established routes, timetables, and fares, and must primarily serve a public utility. - Charters of pleasure yachts (for recreational purposes) are not automatically covered by the exemption. What matters is the final use made by the charterer or lessee. The mere fact that the owner “engages in chartering activities” does not suffice to qualify for the exemption from excise duty on fuel.
Why does the exemption not apply to charters of pleasure yachts?
- Regularity of transport
The exemption for passenger transport applies only to those providing regular public transport services, i.e. systematic and continuous services operating on pre-established routes with pre-established fares and timetables.
By their nature, pleasure yacht chartersdo not possess these characteristics. - Registration with ship registries
Registration of a vessel in a ship registry for commercial purposes is necessary but not sufficient. It authorizes the vessel to engage in transport activities but does not demonstrate that the service provided is regular. - The “final use” principle
The key concept highlighted by the Circular concerns who uses the vessel and for what purpose.
Leasing or chartering (even with crew) is not enough: the exemption applies only ifthe vessel’s final use directly serves the provision of transport services for consideration(i.e. a genuine commercial service), and not merely for the recreational purposes of the customer.
What does “regular transport” mean?
For passenger transport, the exemption from excise duty applies exclusively to operators holding the specific authorisations or licences required under current legislation, as established by Ministerial Decree No. 225/2015.
To ensure proper and efficient application of the exemption—and to prevent fraud, evasion, or abuse—the access requirements have been tailored in the Decree according to whether the transport activity is regular or non-regular.
Circular No. 5/D of 15 March 2016 defines regular transport as:
“A series of organised connections with systematic characteristics, operating on pre-established commercial routes.”
In other words, regular transport consists of transport services (including connections between two or more locations) carried out continuously and systematically, with pre-established routes, timetables, and fares.
The service must be offered to the public on a non-discriminatory basis and operate under all circumstances except in cases of force majeure. It also requires coordination within the local public transport plan, which entails careful planning and agreement with the competent territorial authorities.
The purpose of regular passenger transport is not recreational; rather, it serves a public utility or transport necessity, performed regardless of the passengers’ will or number.
In light of the above, registration of vessels with ship registries—such as, for example, the Registry of Small Ships and Floating Crafts (Registro Navi Minori e Galleggianti)—authorizes the vessel to carry out mixed transport of passengers and goods.
However, such registration does not necessarily imply that the vessel provides a regular transport service, nor does it prevent its use for other activities.
Therefore, mere registration is a necessary but not sufficient condition to obtain the excise duty exemption.
It only authorizes the vessel to perform transport activities within the limits established by maritime law, without certifying the regularity of the service.