New upper custom made

[Viper]

do you also have to pay ammo import fees ?

For civilian,in Italy it is not legally possible to purchase ammo if not directly at the gun shop. It means that you have to go there, show your firearm licence, and get them directly. Powder and ammo cannot even be shipped inside Italy to end users. But to answer your question yes, definitely there will be some import fees on ammo for dealers. That's why I never buy ammo, the moment I buy a new caliber's rifle or handgun, I immediately go for dies, brass and so on.