Export and import of non-commercial goods
11.01.2006 / 22:21
Information on Czech customs and tax regulations
Information on Czech customs and tax regulations:
Czech and foreign nationals (naturalised persons) are allowed to export from the Czech Republic without any permission, articles of noncommercial nature, i.e., articles that are, as to their kind and quantity, imported exclusively to meet the personal needs of these persons and members of their families or which are to be given as presents. The value of the exported articles is not limited. If the exported articles are subject to legal regulations, such as veterinary regulations, regulations concerning protection of cultural values, museum and gallery pieces, health and environmental protection, security, etc., the customs officers will require an Export Permission pursuant to these regulations.
Czech and foreign nationals are exempt from paying custom duties (may import duty free), when importing Articles of noncommercial nature, the total customs value of which does not exceed 6000 CZK (appr. 180 CAD). If imported as shipments, these articles are not subject to taxation and/or duty provided their total customs does not exceed the same value.
When importing tobacco products and alcoholic beverages, duty free import is limited:
Tobacco - 200 cigarettes or - 100 cigarillos or - 50 cigars or - 250 grams of tobacco or - reasonable combination of the above. - Alcoholic beverages - 1 liter of liquor or - 2 liters of wine. - 50 grams of perfume or 0.25 liters of eau de toilette. - Medications and prescription drugs in quantity corresponding with the personal need of the individual using them.
Tobacco and alcoholic beverages can be imported only by persons older than 16 (tobacco) and 18 (alcoholic beverages) years.
Persons permanently residing outside the Czech Republic are also allowed to import duty free one thousand hunting shot cartridges and fifty bullets; imported cartridges will be let in only upon presentation of a permit issued by the Czech Embassy or Consulate.
Other imported articles are subject to customs duties fixed according to the rates of the customs tariff, VAT, excise duties and other possible taxes.
The VAT is usually fixed at 22.00 % of the customs value. Certain selected articles are subject to a 5.00 % VAT. Other taxes are paid on imported hydrocarbon fuels and lubricants, alcohol and spirits, beer, wine and tobacco products, with a different rate for each of the mentioned articles.
Personal effects of foreign natural persons arriving in the Czech Republic and their motor vehicles will be cleared by customs for temporary import duty-free if the personal effects and the motor vehicle(s) serve to meet personal needs of these persons during their stay in the country and will be exported from the country upon their departure. Motor vehicles and personal effects imported under these circumstances must leave the country within six months.
Persons returning from a temporary or permanent stay outside the Czech Republic may import their personal effects and/or noncommercial motor vehicles duty free if they fulfill the following conditions. The person lived abroad consecutively for more than 12 months and the personal effects were in use by the person at least six months before the departure from the country of his/her stay.