Customs administration for individuals

Customs clearance can be carried out if

the goods received can be clearly defined (exact product description),

the fair value of the goods is known,

the recipient can be identified.

If the above data is available, the post office can initiate the application for the customs procedure. After submitting the motion, the Board examines it and decides on its acceptance or rejection (in practice, this happens within 30 minutes). After the customs procedure is completed, the shipment is delivered to the regional post office responsible for the addressee's place of residence. The post office notifies the customer of the arrival of the package and informs them of the amount of any customs and non-Community taxes and fees that may be payable, as well as any postal administration fees, which will be handed over to the customer after payment on the spot.

After placing the order, the recipient does not always have accurate information about what information the sender indicates on the consignment note. The customs value of the goods is the basis for the imposition of customs duties, so the correctness is closely monitored by the customs authorities. Based on the experience of the inspections, the Board of Directors found that in many cases the senders do not indicate the correct data on the waybill (for example, incorrect product description, not the real value), which increases the delivery time of the goods due to additional inspections and requests for documents. Due to the above, it is worth contacting the seller at the time of ordering so that the real value and product description are included on the shipping document. After ordering the shipment, it is recommended to send the data and documents required for customs clearance (order, invoice, transfer receipt) to the post office with reference to the tracking number, so that the customs clearance and delivery of the ordered product can be speeded up and, in some cases, we can also save on administration costs.

Customs clearance cannot be carried out on the basis of the general product description (for example, "gift", "clothing", "food", "toy"), therefore it is important to indicate the exact product description on the consignment note, CN23 document as well (for example, "mobile phone", "tablet" , "plastic toy train", "remote control toy helicopter", "cotton t-shirt").

The Board of Directors will only accept the request for customs clearance of the shipment if the value of the goods in the shipment has been established in accordance with reality (the current market price). If there is any doubt about the value of the declared goods, the invoice proving the purchase of the goods, transfer order, order, etc., can be used to determine the real value. may also be requested by the Board of Directors. The post office requests the necessary documents from customers, in which case the delivery of the goods takes longer.

For shipments under 150 euros, VAT is charged at the time of sale, along with the payment of the goods' consideration and other costs, if the online seller has joined the IOSS (Import One Stop Shop) system. In this case, customs and VAT payment obligations no longer arise during customs clearance of the goods.

Detailed information about the system can be found on the "Changes from 07.01.2021" tab.