Everything You Need to Know About Paying Customs Duties
Paying customs duties often confuses travelers and importers. When is customs duty required? What are the regulations and procedures? This guide provides comprehensive answers to the most important questions about paying customs duties.
What is customs control?
Customs control refers to the inspection of goods and passengers when crossing the borders of Croatia or the European Union (EU) to third countries and vice versa. Non-commercial goods transported between EU member states are not subject to customs control if their value does not exceed:
- Approximately €424 (previously 3,200 HRK) for passengers traveling by air or sea;
- Approximately €291 (previously 2,200 HRK) for other modes of transport;
- Approximately €145 (previously 1,100 HRK) for passengers under 15 years of age, regardless of the mode of transport.
If the value of the goods exceeds these limits, the total value is subject to customs duties. Splitting the value or combining exemptions from multiple people for the same item is not allowed.
Declaring Goods When Entering Croatia
When entering Croatia, declaring goods is mandatory, regardless of whether the goods are subject to customs duties. Pay special attention to:
- Non-commercial goods whose value exceeds the allowed limits – these are subject to customs duties, VAT, and excise taxes;
- The customs officer determines whether the declared goods are liable for payment and calculates the applicable duties.
Paying Customs Duties – Procedure and Process
If goods are subject to payment, import duties are calculated. The key steps in the customs payment process are outlined below:
Goods Valued Up to €700
A flat customs duty of 2.5% is applied at the border crossing.
Goods Valued Above €700
The customs officer will direct you to the standard customs clearance procedure at a customs office.
Preferential Duty Rate
If the goods come from a country with which the EU has a free trade agreement, you may request a preferential rate for goods up to a value of €1,200, even without submitting proof of origin.
VAT and Excise Duties
In addition to customs duty, VAT is calculated according to the rate applicable to the type of goods (usually 25%).
Excise duties are also applied to specific products such as alcohol, tobacco, and fuel.
If you disagree with the calculation, you can request the standard customs clearance procedure.
Important Tips for Paying Customs Duties
- Keep your receipts – they are essential for accurately calculating the value of goods.
- Always declare goods that exceed the prescribed value limits.
- Request the applicable rate from the Customs Tariff if it is more favorable than the flat rate.
VAT Refund: Who Is Eligible?
Individuals with habitual residence in Croatia or other EU member states are not eligible for a VAT refund on retail purchases within the EU, including Croatia. This rule applies to all goods purchased within the EU retail network.
Mandatory Customs Duty Payment
Paying customs duties is an essential part of international goods transport. Knowing the rules and regulations makes the process easier and helps avoid unpleasant situations. For additional information or specific cases, contact the competent customs office. When properly prepared, paying customs duties can become a quick and simple process. For any further questions, feel free to reach out to us.
