Within the EU:
a british manufacturer of, say Wellington boots, (and there are some) can load up a lorry and send it for sale to Italy.
After we leave the EU: these are the rules including a 17% import duty:

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Import duty & taxes when importing into Italy
Overview
Import duty and taxes are due when importing goods into Italy from outside of the EU whether by a private individual or a commercial entity. The import duty and taxes payable are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance.
Duty Rates
The duty rates applied to imports into Italy typically range between 0% (for example books) and 17% (for example Wellington Boots). Some products, such as Laptops, Mobile Phones, Digital cameras and Video Game consoles, are duty free. Certain goods may be subject to additional duties depending on the country of manufacture, for example Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
VAT Rates
The standard VAT rate for importing items into Italy is 22%, with a few exceptions attracting VAT at reduced rates of 10% or 4%. VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due.
Minimum thresholds
For imports into Italy, there are minimum thresholds below which duty and VAT are waived.
Duty is not charged if:
the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €150

VAT is not charged if:

the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €22

Other taxes and customs fees
Excise duty is payable on for example tobacco and alcohol.
Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.

Local Customs office and contacts
More information on import declaration procedures and import restrictions you can find at the Italian Customs website.

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