Are you bothered by the issue of customs, and you are not sure when it is necessary to pay it and when not? We bring you everything you need to know below.

Customs control

Customs control measures are applied to travelers traveling from Croatia or the EU to third countries or from third countries to Croatia or the EU, and to goods they carry.

Customs control measures shall not be applied to goods of a non-commercial nature carried by travelers traveling between the EU Member States and the value of which shall not exceed:

• HRK 3,200.00 for passengers in maritime and air transport,
• HRK 2,200.00 per passenger for other types of transport,
• HRK 1,100.00 for passengers under the age of 15, regardless of the type of transport.

Important!

If the value of an individual item exceeds the stated value limits, the division of the value of such an item is not allowed, but the prescribed fees are charged on the total value of that item. It is also not allowed to accumulate the release of several persons for a single case.

Here you can find detailed written restrictions and exemptions from customs duties.

What do you need to do when entering Croatia?

It is necessary to declare the goods at customs, especially if it is not in the usual place, and is subject to payment of import duties, you need to declare it explicitly. Also, regardless of whether the goods are subject to customs duty or not, you must declare them. Goods of a non-commercial nature in the personal luggage of passengers whose values exceed the above limits are subject to the payment of import duties (customs duties, VAT, excise duties, etc.), and if they do not exceed you are exempt from payment. The customs officer determines whether the goods declared are brought in and whether they are subject to collection.

Customs payment procedure

If it is determined that the goods are subject to collection, the calculation of import duties is performed on a special form, and it is necessary to have invoices so that the calculation of the number of import duties is relevant to the transaction value of goods. The value of goods that do not exceed 700 euros is cleared at the border crossing at a rate of 2.5%, and if the value is more than 700 euros, the customs officer will refer you to the regular customs clearance procedure at the customs office.

If it can be concluded that your goods originate from countries with which the EU has concluded a free trade agreement, a preferential tariff rate may be applied at your request. Goods up to EUR 1,200 can then be cleared at the border crossing without submitting proof of origin.

In addition to the described calculation of customs duties, value-added tax (VAT) will be calculated depending on the rate prescribed for a certain type of goods.

Certain types of goods are subject to a special tax (excise duty), and these products are tobacco, alcohol, and oil. In addition to the customs value of goods, customs duties, and a possible special tax, the value-added tax is calculated at a rate of 25% (or lower for products that have a lower VAT rate, such as some food items, books, and medicines). It is possible to request that the rate of duty from the Customs Tariff be applied instead of the flat rate. In that case, the customs clearance procedure shall be carried out at the customs office in the interior of the customs territory

If you do not agree with the calculation of the customs debt, ie customs duties and taxes, you will be referred to the regular customs clearance procedure.

Who is entitled to a VAT refund?

Persons with habitual residence in Croatia can no longer exercise the right to a refund of VAT paid in connection with the purchase of goods in the retail of EU member states.

Also, for all persons who have their usual residence in the EU member states, the possibility of a refund of VAT paid on purchases in the trade network of the Republic of Croatia ceases to be valid.

Sources:

• https://carina.gov.hr/istaknute-teme/fizicke-osobe-2715/oslobodjenja-i-ogranicenja/2746
• https://gov.hr/hr/placanje-carine/1524
• https://carina.gov.hr/UserDocsImages/arhiva/Dokumenti/Globalni/NDoc_1224.pdf