Calculation of duties

The import of goods of a non-commercial nature in the personal luggage of travellers traveling from third countries (outside the Union) shall be carried out with the oral declaration of goods to customs at the border crossing, i.e. with the submission of an oral customs declaration. If the value and quantity of the said goods exceeds the limits prescribed for the exemption from the payment of import duties, the said goods will be subjected to the calculation and payment of import duties (customs duties, VAT, excise duties, etc.).

The calculation of import duties for the abovementioned goods can be done at the border crossing using the so-called abbreviated procedure for the calculation of fees provided that the goods meet the requirements for an oral declaration (the goods are not subject to prohibitions and restrictions and are thus not subject to other specific formalities provided for by the legislation of the Union which the customs authorities are obliged to apply) and that the value of the non-commercial goods in the personal luggage of the traveller does not exceed 10,000.00 EUR equivalent value and if the goods in question are not subject to registration (e.g. means of transport, etc.). 
 
In the abovementioned situation, the customs office may calculate import duties in the abbreviated procedure on the Form for the calculation of import duties in passenger traffic using a uniform rate of duty of 2.5% (only if the value of the goods does not exceed 700.00 EUR, the customs rates determined by the classification of goods in the Common Customs Tariff or the preferential rates if the conditions for their application are fulfilled. The calculation also covers other public fees (VAT, excise duties, etc.) that are paid when importing goods in accordance with special regulations.
 
If the declarant / traveller does not agree with the calculation of the customs fee determined in the abbreviated proceedings, they will be referred to the regular customs clearance procedure with the submission of a standard  customs declaration.
 
Special note on the application of the preferential customs duty:
 
If the goods that are the subject of the customs calculation include goods originating in countries with which the Union has concluded a free trade agreement, a lower rate of duty or the "free" rate may be applied according to the traveller's request, and then at the border crossing the goods can be cleared up to EUR 1,200.00. In such as case, the submission of an EUR.1 certificate or an invoice declaration, as evidence of origin will not be necessary, and when importing the non-commercial household goods, the goods will be treated as products originating in the contracting countries. In the calculation form, a note is given that a preferential origin has been applied with a note on the basis of which the preferential origin was applied (e.g. based on the designation of the origin on the product or the packaging, the origin note on the certificate of the product, etc.).