EXEMPTIONS IN PASSENGER TRAFFIC
Foreign and domestic passengers are exempted from paying customs and tax at import of:
Passengers younger than 17 year are not exempted from paying customs for tobacco and alcoholic beverages.
Exemptions are not valid for the crew in transportation vehicles, employees at the border and persons residing in the border area.
On the goods from the country with which Croatia closed the Trade Agreement the lower tax rate can be applied if the condition for preferential treatment is fulfilled. In many cases such goods will be exempted from paying customs duty.
Object that do not fulfill the named condition are liable for the payment of customs and taxes.
CUSTOMS DECLARATION OF GOODS IN THE PASSENGER TRAFFIC
All goods brought into the customs area of the Republic of Croatia undergo the customs surveillance and control from the moment of its entry. That means that every person is obligated at the crossing of the border to declare the goods that s/he is carrying, independently if there should or not be any procedures necessary (i.e. collecting of customs duty or other import duties). These rules are applicable on both the Croatian and foreign citizens.
In the passenger traffic the simplified declaration procedure at the crossing of the country border is applied and in the form of the oral declaration. The goods that are not on the usual place or the customs officer cannot see it in a simple way, and for it the customs duty must be paid, must be explicitly declared.
Since mid 2001, there are so called green lines on a few road and airport border crossings for the passengers that are bringing in the goods that are a part of privileges. This line cannot be used by passengers that are bringing in the goods for which the duties must be paid (and in case it is established that such goods are being brought in there is the case of customs offence).
The customs officer establishes if the goods that is reported-declared being brought in and if the bringing in of the goods are liable for the calculation and payment of customs duty and other duties. Depending on this determination depends the further proceeding.
If for the goods the exemption from paying duties is not foreseen, they are calculated on the special form for calculation of import duties
At the calculation of the import duties the sales value of the goods is determining factor (according to invoices).
The calculation of import duties can be done at the border crossing, if the value of the goods is not higher than KN 5,000.00, and then the unique customs rate is applied – 10%. If the subject of calculation are goods with origin from the country with which the Republic of Croatia has closed contract on free trade, at the passenger request the lower customs rate or rate “free” can be applied and then the goods in the value of up to EUR 1,200.00 can be declared at the border crossing. At bringing certain products – alcoholic beverages, tobacco, oil derivates – a special kind of tax – excise is calculated. On the total amount of the customs value of the goods, customs duty and possibly excise duty, the VAT is being calculated at the general rate (or lower rate if the goods in question undergo lower rate of VAT – some food products, medications, books).
The procedure at the border, allows to the passenger (instead of unique customs rate) to ask for the applications of customs duty from the Customs Tariff. Such request of the passenger that the customs rate according to the Customs tariff is to be applied, demands that the regular customs declaration procedure is performed in the inner customs house.
LIMITATIONS AT IMPORT OF GOODS IN THE PASSENGER TRAFFIC
At the import of certain kinds of goods separate rules and limitations are applied, concerning the obligation of possessing certain documentation of authorized bodies, the limitation of amounts and performing special procedures of control at goods import.
Bringing in and taking out of cash and cheques
The foreign currency cash and cheques, and the cash and cheques in Kuna the passenger can bring in or take out without limitations, however, she/he is obligated to report to the customs officer bringing in or taking out the amounts in the counter value of Euro 10,000.00 or more. The foreign passengers are considered to be people with residence abroad or persons that on basis of valid working permit spend abroad at least 183 days a year.
The taking out of the foreign currency is limited to exclusively Croatian citizens – residents to the value of EUR 3,000.00 in cash, and if a higher amount is being taken out the approval of the Croatian National Bank is necessary. The bringing in of the foreign currency and cheques is not limited. The bringing in or taking out of the domestic currency i.e. Kuna for the residents is limited to the amount of KN 15,000.00, and the bringing in or taking out of a higher amount is subject to the approval of the Croatian National Bank. Also for the residents, as well as for the foreign passenger, the obligation to report to the customs officer every bringing in or taking out of an amount higher than Euro 10,000.00 in the counter value is valid.
Cultural heritage (collection, archaeological artifacts, paintings, sculptures, old books, ethnological treasures etc) can be brought in or taken out only on the basis of the approval of the body in charge of the protection of the cultural heritage (export license)
Live animals, temporary import of pets
All kinds of animals can be imported in Croatia over designated border crossings on which the veterinarian inspection performs the medical check. Every animal must have international certificate on the animal health or veterinarian certificate issued by the country of export.
Temporary import or export of animals, pets (dogs, cats, birds etc.) for the shorter period of time (touristic travelling, holidays etc.) can be allowed on all border crossings without veterinarian check under the condition that dogs, cats and tamed ferret.
Specimen of the endangered species of wild flora and fauna (f.e. turtles, snakes, birds, lizards) and trophies and products made of such animals and plants, can be imported or exported only on the basis of the international certificate, CITES, that is issued by the authorities of the exporting country.
Import of food
Food, regardless of the amount that is being imported, must comply to the regulations on food and is subject of the check of the veterinarian inspector on the border crossings prior to entry, while the import of the products of the animal origin (meat and meat products and all other products that contain meat, eggs, milk, cheese and other dairy products, and animal food based on animal content),is free up to the amounts listed in the table – the amounts of products of animal origin that the passengers can bring in the personal luggage at entering ht Republic of Croatia, per passenger depending on the country from which it is being brought in, while bringing in of a higher amount is only possible with the possession of the foreseen certificate of the country to which it is being brought in and with the special veterinarian check. All products that do not comply with the stated requirements will be taken from the passenger and removed by the veterinarian inspection.
Plants, seed, propagating material, organic fertilizers and plant products by which plant vermin can be brought into Croatia, can be imported only on the border crossings where the border inspection performs the health control. Every shipment must have certificate on the health condition (fitocertificate) issued by the exporting country. Health control and fitocertificate are not obligatory if the passenger is importing small shipment of vegetable and flower seeds in the original packaging and of the total weight of 100g, i.e. flower bulbs in the original packaging and of the total weight of 3 kg with declaration and origin from the countries of the European Union.
The passengers can for their personal use bring in medication in the amounts necessary for treatment of up to one month and that is based on the medical documentation (medical history and similar) Import or export of drugs is forbidden for the passengers but the medications containing drugs can be brought in or taken out in the amount necessary for the personal use for the period of up to five days and with possession of the appropriate medical documentation.
At the crossing of the state border the passenger must report to the police weapons and ammunition that they are carrying. Over the state border only weapons for which the permit is possessed can be carried. To the foreign passengers the border police issue the Authorization for carrying and keeping of sports weapons during their stay in the Republic of Croatia.
Foreign passengers can temporary import the object that is necessary for the purpose of their travel in the Republic of Croatia for purposes of tourism, sport, business meetings etc. The objects must be brought in with the passenger or in the personal luggage and taken out at the latest when the passenger leaves the area of the Republic of Croatia. Personal car, caravan etc can be temporary imported for the longest period of six months within the period of twelve months, while the floating vessel for entertainment can be imported for the period of eighteen months.
The right for the temporary importation pertains to the transportation vehicles:
Temporary imported objects and transportation vehicles cannot be given to other persons to be used for other purposes. If temporary imported objects and transportation vehicles are given to other persons to be used for other purposes, it is considered that a customs offence is committed.
Export of goods
In Croatia the export customs duties are not prescribed, so the duties at export are not calculated, which does not mean that the goods are not subjected to the export control (health regulation, endangered species, cultural heritage etc.)
Refund of VAT
Foreign citizens that do not have in Croatia permanent or temporary residence can claim refund of tax for the goods purchased in Croatia if the following conditions are fulfilled: • The value of goods per one invoice is higher than KN 500