Are you expecting an international consignment?

Starting from 01 October 2021, the method of handling consignments during customs clearance has changed again and the limit for value-added tax (VAT) exemption no longer applies to consignments arriving from non-EU countries.

As of the date of effect of the amended VAT Act, the duty to pay VAT applies to any consignment arriving from non-EU countries and containing goods for private use of natural persons. This does not apply to:

  • Consignments with VAT paid online at the time of purchase (the IOSS regime), and
  • Consignments with VAT paid and customs cleared by the importer,

We understand that you want to get your consignment as soon as possible and without a hassle. The following information can help you with smooth sailing through the customs clearance procedure.

 

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Check the exact location of your consignment

The consignment was posted abroad

Arrival in the Czech Republic

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Place of origin of your consignment

1. Consingments sent from an EU country

If the country of origin of your consignment is an EU Member State, you need not essentially do anything because your consignment:

  • does not require customs clearance;
  • will not be submitted to the customs authority; and
  • will be sent directly to the addressee as soon as it passes through the sorting procedure.

2. Consignments sent from a non-EU country (from the so-called third countries)

If the country of origin of your consignment is not an EU Member State, you will have to provide some cooperation.

You can find more information below. Ideally, use the online form www.postaonline.cz/celni-rizení to provide us with the necessary information on your consignment and the authorisation letter.

Content of consignment

Online data submission via www.postaonline.cz/celni-rizeni

VAT assessment

Customs duty assessment

Examples

GOODS

up to EUR 22 for private use

(also applies to consignments ordered free of charge or for CZK 0, with the price of goods being included in the transportation cost (up to EUR 22)

 

 

 

 

 

Calculation example (pdf, 318kB) 

over EUR 150 for private use

Calculation example (pdf, 314kB) 

for business purposes

More information

with VAT included in the price

customs clearance performed in the Czech Republic using the IOSS regime (EUR 0.1 to EUR 150)

 

Calculation example (pdf, 203kB) 

customs clearance performed by the importer

The consignment will be directly delivered to the addressee after its arrival in the Czech Republic.

GIFTS

up to EUR 45

 

Calculation example (pdf, 235kB) 

EUR 45–150

over EUR 150

Customs duty is always assessed for goods and gifts worth more than EUR 150. Customs duty is also assessed for a specific category of goods including alcohol and alcoholic beverages, tobacco and tobacco products, perfumes and eau de toilette regardless of their value.

The IOSS (Import One-Stop Shop) regime: the seller (online store) is registered as a VAT payer in the EU and the customer buys goods for a price including VAT, i.e. VAT is not assessed when the goods are delivered. The IOSS code is the taxpayer identification number of the seller (online store) if the purchase price of the goods includes VAT.

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How to handle customs clearance

1. Write down important information when you are ordering any goods that are subject to customs clearance

This way, you will collect valuable information that will be required during the customs clearance procedure.

In particular, write down or save the following information:

  • The consignment posting number (reference code), i.e. the code assigned to the consignment by the postal operator
  • Accurate description of goods
  • Sender’s details (name, address, postcode, country of origin)
  • Price of goods and transportation cost
  • Weight of goods
  • IOSS code, i.e. the taxpayer identification number of the seller (online store) if the purchase price of the goods includes VAT

2. Before the consignment reaches the Czech Republic

If your consignment is not going to be directly delivered, consider the method of handling customs clearance even before it reaches the Czech Republic. You can ask us to represent you at the customs clearance procedure or go through it in person. The purpose of customs clearance is to check whether all requirements and restrictions are observed, customs duty and VAT assessed, and goods released for free circulation.

  1. Representation by Czech Post
    Just use the form at www.postaonline.cz/celni-rizení to provide us with the required information and we will take care of the rest. We will contact you in case we need more information for the customs clearance procedure.
  2. You can also go through the customs clearance procedure before the customs authority in person. You can find more information at www.celnicka.cz.
  3. Consignments for which the customs clearance procedure was carried out by the importer (the tax on the consignment was assessed in an EU Member State and the consignment was released for free circulation) will be directly transported for delivery to the addressee.

You can fill out the online form at www.postaonline.cz/celni-rizeni:

  1. In person before the arrival of the consignment in the Czech Republic if you know the consignment posting number (reference code)
  2. Based on our notification sent to you by email, text message, or letter including a link to the online form www.postaonline.cz/celni-rizeni as soon as we receive information on your consignment from abroad
  • The form will contain pre-filled information on your consignment provided to us by the sending postal operator.
  • You can correct the information or add new information, or leave everything the way it is if everything is correct.

The following information is particularly important for smooth customs clearance, accurate VAT assessment, and fast delivery of your consignment:

  • Actual value of the consignment
  • Postage price
  • Detailed description of goods
  • Ideally, also the customs tariff classification (HS tariff number). You can find the classification of the most commonly imported goods at https://celnicka.cz/zarazeni-zbozi
IMPORTANT! We receive data only for some consignments before arrival. Data for the remaining consignments is available to us only after they arrive in the Czech Republic. This means that we cannot notify you in advance and give you full information necessary for a smooth customs clearance procedure. It is therefore important that you complete the web form at www.postaonline.cz/celni-rizeni as soon as you receive the posting number (reference code) from the sender to let us know about your consignment.

If you regularly import goods, you can ask for a free electronic notification to be sent to you when a consignment is deposited at the Post Office Prague 120 before customs clearance. Just fill out the Request for electronic notifications about the arrival of international consignments (docx, 37kB) form (DOCX, 37 kB) and send it by email to sklad.praha120@cpost.cz (in the DOC, JPG, or PDF format) or deliver it by post or in person at the address “Pošta Praha 120, K Hrušovu 293/2, 102 00, Praha 10 – Štěrboholy.”

3. Arrival in the Czech Republic

Incoming consignments are received by the post office of exchange – Post Office Prague 120, K Hrušovu 293/2, 102 00, Prague 10 – Štěrboholy. Based on the type and value of the content of each consignment, the post office personnel will decide about the customs regime for customs duty assessment (standard or special customs clearance or transportation for delivery directly to the addressee):

A. For direct delivery:

  • Consignments customs cleared by the importer

B. Special customs clearance

  • Consignments containing goods worth up to EUR 150
  • Consignments in the IOSS regime worth up to EUR 150

    We will represent you at the customs clearance procedure and submit the electronic customs declaration form. You will SAVE MONEY if you provide us with information on your consignment through www.postaonline.cz/celni-rizeni in advance!

C. Standard customs clearance

This mode applies to consignments other than those under A or B or which are missing information and documents necessary for submission of customs declaration form and release for free circulation. Based on the customs authority’s decision, the consignment will be deposited in our interim warehouse and, if any information is missing or inaccurate, you will be asked to submit the documents required for the customs clearance procedure and submit the Authorisation Form authorising us to represent you during the customs clearance procedure (Authorisation form for direct representation (pdf, 304kB) (PDF, 304 kB), Authorisation form for indirect representation (pdf, 667kB) (PDF, 308 kB)).

Based on the customs authority’s decision, consignments for which we cannot submit a customs declaration form in the special regime, will be deposited in the interim warehouse of Post Office Prague 120.

  Consignments which must be deposited in the interim warehouse:

  • Consignments worth more than EUR 150 for private use of natural persons
  • Consignments with goods intended for a legal entity or entrepreneur or self-employed person as part of their business activities or business objects or business assets
  • Non-commercial goods (gifts)
  • Consignments that do not contain goods documented in the customs declaration form
  • Consignments containing goods whose nature, and especially its price are not clear
  • Consignments containing goods of veterinary character, prohibited goods, goods that are subject to excise tax, etc.

You will be informed

We will send you the necessary information by email, text message, or by post (Notice of arrival of an international consignment (docx, 21kB). The notice will include information on all documents that have to be submitted.

4. Payment of VAT and charges

  • You will make a single payment including the VAT, customs duty, and charges for being represented during the customs clearance procedure by Czech Post at the time of takeover of your consignment.

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Representation by Czech Post

We represent both natural persons and legal entities during customs clearance procedure:

Natural persons: in cases such as importation of goods purchased from online shops or importation of non-commercial goods including gifts.

Legal entities including entrepreneurs or self-employed persons importing or exporting commercial goods contained in consignments from non-EU countries – based on an agency agreement.

Just use the online form www.postaonline.cz/celni-rizení to provide us with the necessary information on your consignment (goods, gifts) or the authorisation form (Authorisation form for direct representation (pdf, 304kB), Authorisation form for indirect representation (pdf, 667kB). Please, print out the authorisation letter and send it by post to Česká pošta, s.p., Oddělení celní deklarace, K Hrušovu 293/2, 102 00, Praha 10 – Štěrboholy or send us a scan by email to sklad.praha120@cpost.cz.

We will be authorised to represent you during the customs clearance procedure..

This will enable us to carry out the procedure smoothly on your behalf – we will:

  • Become a partner of the customs authority in every communication
  • Keep you informed you about any missing information
  • See that your consignment is released for the correct customs regime and that the assessed amount of customs duty and VAT is correct

We will transfer the applicable amount of VAT and customs duty to the customs authority.

We will deliver the consignment to you against the payment of the assessed amount of VAT and customs duty plus the charge for our services as clearance agent.

Personal data protection

Business Terms and Conditions for Customs Clearance Services of Česká pošta, s.p. (pdf, 400kB)

Pricelist for Customs Declaration Services

1. GOODS WORTH UP TO EUR 150 FOR PRIVATE USE (SPECIAL CUSTOMS REGIME)

The addressee has delivered all necessary data and authorised Czech Post via www.postaonline.cz/celni-rizeni

CZK 97 (the price is exempt from VAT)

Without addressee’s cooperation

CZK 150 (the price is exempt from VAT)

 

2. GOODS WORTH UP TO EUR 150 FOR PRIVATE USE (IOSS REGIME)

 

Exclusive of VAT

Inclusive of VAT

The addressee has delivered all necessary data and authorised Czech Post via www.postaonline.cz/celni-rizeni in the IOSS regime

Special price of CZK 0.00

Special price of CZK 0.00

Without addressee’s cooperation in the IOSS regime

Special price of CZK 0.00

Special price of CZK 0.00

 

3. GOODS WORTH MORE THAN EUR 150 FOR PRIVATE USE (STANDARD CUSTOMS REGIME)

Customs clearance and release for free circulation (for delivery of the consignment)

CZK 200 (the price is exempt from VAT)

 

4. COMMERCIAL GOODS (STANDARD CUSTOMS REGIME)

Authorisation for Czech Post to act as clearance agent based on the Authorisation Form

Customs clearance of one consignment – Single Administrative Document (SAD)

  • up to 3 customs tariff items

CZK 700 (the price is exempt from VAT)

  • for the 4th and each subsequent customs tariff item

CZK 50 (the price is exempt from VAT)

Authorisation for Czech Post to act as clearance agent based on an agency agreement

Customs clearance of one consignment – Single Administrative Document (SAD)

  • up to 3 customs tariff items

CZK 600 (the price is exempt from VAT)

  • for the 4th and each subsequent customs tariff item

CZK 50 (the price is exempt from VAT)

For more information on prices see the Pricelist for Customs Declaration Services

Other frequent reasons for importation

Reasons for importation other than ordering goods and receiving gifts include but are not limited to the sending of:

celní řízení - očekáváte 1

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List of EU Member States

  • Belgium
  • Bulgaria
  • Denmark
  • Estonia
  • Finland
  • France
  • Croatia
  • Ireland
  • Italy
  • Cyprus (including the Sovereign Base Areas of Akrotiri and Dhekelia)
  • Lithuania
  • Latvia
  • Luxembourg
  • Hungary
  • Malta
  • Monaco
  • Germany
  • Netherlands
  • Poland
  • Portugal (including Madeira and Azores)
  • Austria
  • Romania
  • Greece
  • Northern Ireland
  • Slovakia
  • Slovenia
  • Spain
  • Sweden

A customs clearance procedure is required in the following customs and tax territories:

  • Denmark: Greenland and the Faroe Islands
  • France: French Overseas Territories, French Guyana, Guadeloupe, Martinique, Sint Maarten, Mayotte and Reunion 
  • Italy: Livigno and Campione d’Italia
  • Germany: Helgoland and Büsingen
  • Netherlands: Netherlands Antilles
  • Greece: Mount Athos 
  • Spain: Canary Islands and Ceuta and Melilla
  • Sweden: Åland Islands

More information:

  • Customs territories (pdf, 34kB) (Article 4 of Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the UNION CUSTOMS CODE)
  • Tax territories (pdf, 422kB) (Section 3 – Territorial Scope of the VAT Act).

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Contact and other information

For information on the status of customs clearance of your consignment, please call our information line at +420 954 222 000. The operators answer calls on working days from 8 a.m. to 5:30 p.m.

You can also send us an email to cd-zvlastnirezim@cpost.cz

For more information, please see the Frequently Asked Questions – Customs Clearance

                

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