Payment of customs duties

Goods of a non-commercial nature contained in the passenger’s personal baggage will be exempt from import charges provided that their total value does not exceed EUR 430 (for transport by air or sea), or EUR 300.00 (for other types of transport)

Passengers under 15 years of age may benefit from an exemption from import charges if the total value of the goods does not exceed EUR 150,00 regardless of the means of transport they travel, and these do not apply to the residents and workers of the border area, as well as the crew of the means of transport in red international traffic, i.e. in air and maritime traffic to passengers of private - non-commercial vessel/aircraft.
 
The introduction of goods of a non-commercial nature in the personal luggage of travellers travelling from third countries (outside the Union) shall be done with an oral declaration to customs at the border crossing point, i.e. with the lodging of an oral customs declaration. Where the value and quantity of such goods exceeds the limits laid down for exemption from import duties, such goods shall be subject to the calculation and payment of import duties (customs duties, VAT, excise duties, etc.).
 
The calculation of import charges for the aforementioned goods may be carried out at the border crossing point using the so-called summary charging procedure provided that the goods meet the conditions for oral declaration (the goods are not subject to prohibitions and restrictions and are not subject to other specific formalities provided for in Union legislation which the customs authorities are required to apply), that the value of the goods of a non-commercial nature in the personal luggage of the traveller does not exceed EUR 10,000,00 and that the goods in question are not subject to registration (e.g. means of transport, etc.).
 
In this case, the customs office may calculate import charges by means of a summary procedure on the form for calculating import charges in passenger transport using a single rate of duty of 2,5% (only if the value of the goods does not exceed EUR 700,00, the customs rates fixed by the classification of the goods in the Common Customs Tariff or preferential rates if the conditions for its application are met. The calculation also covers other public charges (VAT, excise duties, etc.) paid on importation of goods in accordance with special regulations.
 
Where the value of goods of a non-commercial nature exceeds EUR 10,000,00 and the conditions for the application of the oral declaration of goods to customs are not met, the passenger shall be referred to the regular customs clearance procedure of the goods with the lodging of a standard/written customs declaration. At the same time, if the declarant/traveller disagrees with the calculation of the customs debt set out in the abridged procedure, they will refer to the regular customs clearance procedure with the lodging of the standard/written customs declaration.

Special note on the application of the preferential rate of duty:

Where the customs duty is calculated on goods originating in countries with which the Union has a free trade agreement concluded, a lower duty rate or “free” rate may be applied at the traveller's request, and the goods may be cleared at the border crossing point until EUR vrijednosti1.200,00. In doing so, they will not have to submit a EUR.1 certificate or invoice declaration, as proof of origin, but will accept, when entering non-commercial household items, that the products originate in the Contracting countries. A note shall be entered in the statement form indicating that the preferential origin has been applied, indicating on the basis of which the document the preferential origin has been applied (e.g. based on the indication of origin on the product or packaging, the indication of origin on the product certificate, etc.).
 
Where goods of a non-commercial nature contained in travellers' personal luggage are not duty-free, other import charges resulting from the relevant Union legislation, in so far as they exist in relation to the origin of the goods concerned, should also be charged in respect of the goods other than customs duty. (the same should be verified in TARIC, e.g. the anti-dumping duty imposed).

Entry into Croatia

When entering Croatia or the Croatian customs territory, you are obliged to report to customs any goods of a commercial nature, any goods acquired outside the customs territory of the Union, the value of which exceeds the value thresholds or quantitative restrictions provided for the release of import duties and any goods subject to prohibitions and restrictions.
 
The charging of import charges shall be subject to all items of a non-commercial nature with a value exceeding EUR 430 (maritime and air transport) and EUR 300,00 (other modes of transport) and EUR 150 with a value for passengers under 15 years of age, irrespective of the means of transport they travel. At the entry of objects up to this value, which you enter in your luggage for personal or family purposes, you are exempt from customs and tax.
 
The list of other exemptions can be found on the Customs Administration website:
Exemption for excise goods.

Procedure

When crossing a border, passengers may declare either by an oral or re-export declaration or by acts considered as a paper-based customs declaration or a paper-based customs declaration, and which way of declaration can be accepted depends on both the type of goods (commercial or non-commercial) and the customs procedure for which the goods are declared.

Customs clearance

Where no exemption from import charges is provided for the goods, the import charges shall be calculated using a reduced procedure for release for free circulation on a special form for the calculation of import charges. When calculating the amount of import charges, the transaction value of the goods, i.e. the price actually paid or payable, is relevant, so it is necessary to have an invoice or other appropriate document or a special declaration of value, if you do not own them.

Customs rates

Where the value of the goods does not exceed EUR 700,00 per consignment or per passenger, customs clearance shall be carried out at the border crossing point using a reduced procedure for release for free circulation by applying a uniform rate of 2,5 per cent without applying it to goods for which the duty rate is “free” and to goods falling within Chapter 24 of the Customs Tariff (Tobacco and processed Tobacco substitutes) and shall not apply if the passenger requires the import duty on the goods to be charged at the rate prescribed for them. If the value of the goods exceeds EUR 700,00, the customs officer will charge the duty in accordance with the tariff rate or, in the event of disagreement with the calculation, refer you to the regular customs clearance procedure at the customs office for customs clearance in the interior of the customs territory or at the goods border crossing point.
 
If you are bringing goods from countries with which the European Union has concluded a free trade agreement and it can be concluded that they originate in those countries, a preferential rate of duty (usually “free”) may also be applied at your request. Goods may then be cleared at the border crossing point up to a value of EUR 1,200,00 or EUR 500,00 in postal traffic or express delivery without submitting a proof of origin of the goods.
 
Where the value of goods of a non-commercial nature in the luggage of passengers exceeds EUR 1,200,00 or EUR 500,00 in postal traffic or express delivery, it is necessary to lodge a proof of origin accompanied by the lodging of a standard customs declaration H1 at one of the customs offices for goods clearance in order to benefit from the preferential rate of duty.
 
The list of countries with which the European Union has concluded free trade agreements can be found on the website of the European Commission:
 
Free trade agreements.
 
In addition to the described calculation of customs duties, value added tax (VAT) will be calculated depending on the rate prescribed for a particular type of goods.

Alcohol, tobacco, oil

Notwithstanding the above import value limits, relief from customs duties, VAT and excise duties also applies to the following quantities of excise products and corresponding combinations thereof, and their value is not included in the value of other goods of a non-commercial nature.
For air passengers:
1. Tobacco products:
• 200 cigarettes,
• 100 cigarillos (cigars with a net weight of up to 3 grams each),
• 50 cigars,
• 250 grams of smoking tobacco.
• alcohol and alcoholic beverages, except still wine and beer:
• alcohol and alcoholic beverages with an alcoholic strength of more than 22% vol. or undenatured ethyl alcohol with an alcoholic strength of 80% vol. and above: 1 litre,
• alcohol and alcoholic beverages with an alcohol content of 22% volume and less: up to 2 litres.
• still wine: 4 litres.
• beer: 16 litres.
• tobacco products referred to in Article 94 Of the excise Act:
• 50 grams of heated tobacco product,
• 10 millilitres of e-liquid,
• 50 grams of new tobacco products referred to in Article 94 (2) Of the excise Act.
 
For passengers in other modes of transport (road, rail, etc.):
 
1. Tobacco products:
• 40 cigarettes,
• 20 cigarillos (cigars with a net weight of up to 3 grams each),
• 10 cigars,
• 50 grams of smoking tobacco.
2. alcohol and alcoholic beverages, except still wine and beer:
• alcohol and alcoholic beverages with an alcoholic strength of more than 22% vol. or undenatured ethyl alcohol with an alcoholic strength of 80% vol. and above: 1 litre,
• alcohol and alcoholic beverages with an alcoholic strength of 22% volume and less: up to 2 litres,
3. still wine: 4 litres.
4. beer: 16 liters.
5. tobacco products referred to in Article 94 Of the excise Act:
• 50 grams of heated tobacco product,
• 10 millilitres of e-liquid,
• 50 grams of new tobacco products referred to in Article 94 (2) Of the excise Act.
•
The exemption for the above excise goods cannot be applied to travellers under 17 years of age.
 
The payment of import charges shall exempt fuel in the standard tanks of each means of transport, as well as up to 10 litres of the same type of fuel in suitable portable reserve tanks.

Permitted entry of higher quantities of excise products in addition to the calculation of import duties

The introduction of excise products in quantities exceeding the quantities previously prescribed for the application of the exemption is allowed with the calculation and collection of all import charges (provided that they are declared to the customs officer and are brought in by a natural person over 17 years of age and transported by him for private purposes). In addition, the exemption shall apply to the abovementioned limited quantities and for other quantities UV shall be calculated and collected. Under acceptable quantities of excise products to be imported for private purposes, quantities not exceeding:

• 800 pieces of cigarettes,
• 400 pieces of cigarillos,
• 200 cigars,
• 1.0 kilograms of smoking tobacco,
• 10 litres of spirit drink,
• 20 litres of intermediate product,
• 90 litres of wine,
• 110 litres of beer,
• 1.0 kilograms of heated tobacco product,
• 100 millilitres of e-liquid,
• 1.0 kilograms of new tobacco products referred to in Article 94 (2) Of the Excise Act.
Entering quantities larger than the specified quantities is not allowed. Quantities above mentioned (if declared by the passenger to the customs officer) must be returned abroad by oral order, and if the passenger does not declare quantities above the permitted quantities, they will be kept under customs supervision until the misdemeanour proceedings have been concluded.

Restrictions on the introduction of non-commercial goods for persons from border areas, frontier workers and the crew of means of transport

Value and quantity limitations for the application of the exemption when importing non-commercial goods that passengers from third countries enter in their personal luggage do not apply to persons with their usual place of residence in the border zone of the Republic of Croatia and neighbouring third countries, workers in the border zone of the Republic of Croatia and neighbouring third countries and crew of means of transport between neighbouring third countries and the Republic of Croatia, when travelling in the performance of their work.
Those persons may, in addition to the exemption from import duties, carry in their luggage daily goods of a value of up to EUR 39,82, the exemption from import duties also covering the following quantities of excise products and corresponding combinations thereof:
1. Tobacco products:
• 25 cigarettes,
• 10 cigarillos (where cigarillos are considered to be cigars with a net weight of up to 3 grams per unit),
• 5 cigars,
• 25 grams of smoking tobacco.
2. alcohol and alcoholic beverages, except still wine and beer:
• alcohol and alcoholic beverages with an alcoholic strength of more than 22% vol. or undenatured ethyl alcohol with an alcoholic strength of 80% vol. and above: 0,25 litres,
• alcohol and alcoholic beverages with an alcoholic strength of 22% volume and less: up to 0,25 litres,
3. still wine: 1 litre,
4. beer: 1.5 litres,
5. Tobacco products referred to in Article 94 Of the excise Act
• 25 grams of heated tobacco product,
• 4 millilitres of e-liquid.
The above-mentioned value and quantity limits will not apply if the above mentioned persons demonstrate to customs officials that they are travelling beyond the border zone or that they are not returning from the border zone of a neighbouring third country (e.g. an invoice issued outside the border area of a neighbouring third country).
 
 
The border zone is considered to be a part of the state area of the Republic of Croatia and the neighbouring third country along the common state border, which extends in the width defined by the valid interstate agreement on border traffic signed with the neighbouring third country.

VAT refund

The VAT paid shall be refunded to a passenger who is not resident or habitually resident in the territory of the European Union and to citizens of the European Union who live permanently in countries which are not members of the European Union, as evidenced by a passport or identity card, provided that the following conditions are met:
• the traveller has no permanent residence or usual residence in the territory of the European Union, as evidenced by a passport or identity card,
• the total value of purchased goods with VAT shown in one invoice exceeds EUR 100,00
• that the buyer or someone on his behalf transported goods purchased in the Republic of Croatia to an area outside the European Union before the expiry of the deadline of three months after the month in which delivery was made
O transportation on behalf of the buyer implies that he personally sent the goods by post, air through the shipper or other authorised carrier, and then the identification procedure is deemed to have been carried out at the time of the delivery of the goods at dispatch or the pick-up of the goods at dispatch,
• that there is proof of export, the original invoice and the VAT-P form confirmed by the customs office by stamping, signature and fax of the authorised customs official, and the number of records and dates of removal of goods from the European Union.
Where a traveller takes out goods purchased in another EU Member State, the form may take the form of a VAT refund form (prescribed by the tax legislation of the EU Member State concerned) but also in the form of an invoice for which the minimum total value of the goods purchased has not been defined.
 
In addition to the endorsement of the prescribed VAT-P form, the specific “tax free” form, used by intermediary companies involved in the international association “Global Refund”, may also be endorsed, provided that it contains all the necessary fields and prescribed data, that is, it is only slightly different from the VAT-P form.