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Customs declaration

The goods imported from the outside of the EU or exported outside of the EU are subject to the customs clearance.  The customs declaration regarding the goods of a non-commercial nature (which products are of non-commercial nature?->) made by the travellers should be lodged at the latest at the time when the customs authorities start the customs inspection.

The traveller may submit the customs declarations in the following ways:

  1. in writing on the grant application SAD (the instruction is available here -> 
  2. in electronic form -  in import procedures, it is made in the CELINA Customs System (the instruction is available here -> and in the export procedures in the ECS Customs System the instruction is available here ->  
  3. in an oral form  – if the goods imported are carried in the personal baggage and are of an non-commercial nature (which products are of non-commercial nature?->) If the import of goods made by the traveller entails the collection of any import duties, then the  customs officer issues a Document Confirming The Customs Declaration, and the traveller is obliged to pay the customs duties and taxes. The same procedure should be applied when the traveller exports the goods. 

Moreover, the goods of non-commercial nature, which are in the personal baggage and are exempt from the customs duties, may be declared through undertaking another action provided by the provisions of the customs laws.

The details on the customs declaration are available in the Regulation of the Minister of Finance of 22nd April 2004 on detailed requirements to be fulfilled by the customs declarations. This Regulation is available here -> 

Calculation of the customs duties and taxes is available here -> 

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