22.04.2014 / 02:00
Quantity limits regarding imports of goods for individuals
Upon the entry of the Czech Republic to the EU, that is commencing on 1 May 2004, regular customs controls were discontinued along the state frontiers between the Czech Republic and the other Member States of the EU. Regular customs controls remained in place only along the external frontiers of the EU, therefore, regular customs controls have only been performed in the Czech Republic at international airports.
QUANTITY LIMITS FOR IMPORTS OF GOODS
Relief of goods imported by travellers from third countries from customs duty, the value added tax (VAT) and the excise tax (ET) applies to imports of goods of non-commercial nature, that is, goods designated for personal use by the importing persons or as a gift for private persons, subject to such imports being performed only occasionally. The provision of relief from customs duty upon imports of goods serving the equipment of another household, which a person with residence in a third country wishes to establish in the EU, shall be repealed.
Such goods (imported by travellers) are relieved from customs duty, VAT and excise duty whose total value would not exceed EUR300 per person. In the event of travellers in air and sea transport, the goods up to the value of EUR430 per person are relieved.
Upon imports of goods by travellers up to fifteen years of age, the above-described amounts are reduced to EUR200 per person.
The overall value of goods relieved from customs duty cannot cover only a portion of the value of an item of imported goods.
The overall value of the goods relieved from customs duty does not cover the value of:
cigarettes and tobacco products, alcohol, automobile fuels – see quantity limits of such goods (see below);
goods temporarily imported by travellers to the country;
goods re-imported following their temporary exportation by travellers;
medicaments required for personal use by the traveller.
QUANTITY LIMITS OF GOODS IMPORTED BY TRAVELLERS IN THE CZECH REPUBLIC IN AIR TRANSPORTATION.
The following quantities shall be relieved from customs duties, VAT and excise tax:
(a) 200 cigarettes;
(b) or 100 cigarillos up to 3 grams;
(c) or 50 cigars;
(d) or 250 grams of smoking tobacco.
Each of the quantities as described under subparagraphs (a) through (d) represent 100 percent of the total allowed quantity of tobacco products – i.e., it is not possible to allow everything at the same time; however, it is possible to combine certain proportions of the products so that their total sum should not exceed 100 percent. For example: a combination of 100 cigarettes and 50 cigarillos.
ALSO THE FOLLOWING GOODS (IMPORTED BY TRAVELLERS) SHOULD BE RELIEVED OF CUSTOMS DUTY, VAT AND EXCISE DUTY:
(a) A total of 1 litre of alcohol and alcoholic beverages with the alcohol content in excess of 22 volume percent or undenatured spirit with the alcohol content of at least 80 volume percent;
b) a total of 2 litres of alcohol and alcoholic beverages with the alcohol content in excess of 22 volume percent.
Each of the quantities as described under subparagraphs (a) and (b) represent 100 percent of the total allowed quantity – i.e., however, it is possible to combine certain proportions of the products so that their total sum should not exceed 100 percent.
For example: a combination of 0.5 litre of spirits and 1 litre of intermediate products with the alcohol content of up to 22 volume percent.
(c) A total of 4 litres of still wine and 16 litres of beer.
Relief of tobacco products and alcoholic beverages from customs duties, VAT and excise duty does not apply to persons of up to 17 years of age.
(d) In respect of each motor vehicle, relief from customs duties, VAT and excise tax applies to automobile fuels imported in a regular vehicle tank, plus up to 10 litres carried in a can.
(e) Medicaments in quantities reflecting the personal use of the travellers.
The above-described limits apply to both international natural persons coming to the EU and local citizens returning from trips abroad, and they should not be either combined in respect of several people or deducted if the total individual value of the imported goods is higher.
Goods imported by travellers subjected to the above-described relief from customs duties also include goods imported in the personal luggage of travellers or in vehicles in which such travellers enter the territory of the EU.
Further possibilities of relief of goods from import duties, e.g., personal effects imported by people when seconded from their regular places of residence abroad to the territory of the Communities or pupils or students coming for long-term study stays on the territory of the Communities or imported in connection with the termination of their temporary stays outside the territory of the Communities, are stipulated in Council Regulation (EEC) No 1186/2009 setting up a Community system of reliefs from customs duty.
FLAT RATE CUSTOMS DUTIES
The uniform ad valorem rate of customs duties amounts to 2.5 percent, with the limit for its application amounting to EUR 700. It is applicable solely in respect of imports of totally non-commercial goods.
The uniform ad valorem rate of customs duties in the amount of 2.5 percent is applied to goods contained in consignments sent by and between private persons or contained in personal luggage of travellers as long as the real value of the goods eligible to import duties does not exceed EUR700 per one consignment or per one traveller.
The uniform ad valorem rate of customs duties does not apply to goods marked in the Customs Tariffs in the column “Customs Duty Rate” with the word “without”, and to goods pursuant to Chapter 24 of the Customs Tariffs (tobacco and tobacco products), which are contained in a consignment or in personal luggage of travellers in a quantity exceeding the quantity, which has been relieved from import duties.
CONSIGNMENTS OF GOODS OF MARGINAL VALUE
Relief from customs duty applies to consignments of goods of marginal value. The limit, which applies to “consignments of goods of marginal value” and which relates to all consignments, which have been dispatched directly from a third country (which is not a Member State of the EU) to a recipient located on the customs territory of the Communities (EU), is stipulated in the amount of EUR 150. Relief from customs duty, however, does not apply to alcoholic products, perfumes and toilet water, tobacco and of tobacco products.
The following products are not be relieved from import duties:
a) alcoholic products;
b) perfumes and toilet water;
c) tobacco and tobacco products.
CONSIGNMENTS OF GOODS EXCHANGED BETWEEN PRIVATE PERSONS
Goods of non-commercial nature are relieved from import duties in each and every consignment only up to the following values:
EUR45, including the below-described value of goods, without any payments made by the recipient to the sender.
(a) tobacco products:
50 pieces of cigarettes; or
25 pieces of cigarillos (cigars weighing up to 3 grams per piece); or
10 pieces of cigars; or
50 grams of smoking tobacco; or
proportional combination of such products;
(b) alcoholic beverages:
– liquors and spirits with the real alcohol content in excess of 22 volume percent; undenatured ethyl-alcohol with the alcohol content of 80 volume percent or more: 1 litre; or
– liquors and spirits, aperitifs made of wine or alcohol, tafia, saké or similar beverages with the alcohol content not exceeding 22 volume percent; sparkling wine, reinforced wine: 1 litre or a proportional combination of such products; and
– non-sparkling wine: 2 litres;
c) perfumes: 50 grams; or toilet water: 0.25 litre.
RELIEF FROM EVIDENCING ORIGIN OF GOODS
Products, which are contained in small consignments sent by private persons and addressed to private persons or which are contained in personal luggage of travellers, are deemed as original products without the submission of a certificate of origin in keeping with the form and/or declaration contained in an invoice, and they are entitled to preferential treatment, so long as they comprise imports of non-commercial nature and a declaration is made about compliance with prerequisites for the application of such section, and the correctness of such declaration is not challenged.
Imports, which have been performed only occasionally and which consist exclusively of products, which have been designed to exclusive personal consumption or consumption by the recipients or travellers or their family members, are deemed as imports of non-commercial nature, as long as it is clear from the nature and quantity of the products that they have been designed for non-commercial purposes.
The total value of the products, besides, does not exceed EUR 500 with small consignments and EUR1,200 with profits contained in personal luggage of travellers.
EXPORT OF GOODS
Beside any prohibitions and limitations relating to certain types of exported goods (veterinary goods, objects of cultural values, weapons, ammunition, and explosives, habit-forming substances and medicaments, financial funds), no export duties or any other export charges are applied to in the EU to any export of goods, which are not of commercial nature.