FAQs: Customs clearance
FAQ – frequently asked questions about customs procedures
Answers to questions about customs procedures, the role of customs declarants, and how customs duties, fees, and VAT are determined.
Web forms
What is the ČP customs web form used for?
The web form at www.postaonline.cz/celni-rizeni is used to electronically submit data about your incoming shipments from countries outside the European Union that are subject to customs clearance.
When can I fill in the details of an incoming shipment?
You can fill in the web form at www.postaonline.cz/celni-rizeni:
- Yourself before the shipment arrives in the Czech Republic if you know the shipment tracking number
- Or as soon as we receive data about your shipment from abroad, we will ask you to fill it in by e-mail, SMS message, or letter with a link to the web form www.postaonline.cz/celni-rizeni
- The form is pre-filled with information about your shipment provided to us by the sending postal operator.
- You can correct or add to the information, or if everything is correct, you can leave it as it is.
What shipment details do I need to fill in/provide?
You can ensure smooth customs clearance, correct VAT assessment, and fast delivery of your shipment by providing us with the following information:
- actual value of the shipment
- postage amount
- detailed description of the goods
- IOSS number (seller identification number)
- ideally also the customs tariff classification (HS code). Find out the classification of the most frequently imported goods at https://celnicka.cz/zarazeni-zbozi
What happens after you fill in the details?
The details you fill in will be assigned to the shipment, we will send you a confirmation, and if the information is complete and correct, customs clearance will take place:
- VAT was paid when the goods were purchased = the shipment will be delivered to you
- VAT has not been paid = the shipment will be delivered to you upon payment of customs and postal fees
Česká pošta will keep the recipient informed of all steps.
Only designated persons (in this case, customs declarants) have access to the information provided, and only to the extent necessary and for the specified purpose.
Can I add information to the form on an ongoing basis?
Yes, you can, both before the shipment arrives in the Czech Republic and after it arrives, if we are missing any information necessary for customs clearance.
When do I not need to fill out the web form?
You do not have to fill in the web form:
- For shipments where the importer has completed customs clearance and VAT has already been paid when purchasing the goods from the e-shop
- For shipments under the IOSS regime, where VAT has already been collected when purchasing the goods from the e-shop
- When you arrange customs clearance yourself
- When you entrust customs clearance to someone other than ČP
We recommend filling out the web form for faster and smoother customs clearance. You will save money, time, and hassle.
Customs procedures
What are customs procedures?
- All goods entering the territory of the European Union are subject to customs procedures.
- The territory of the Czech Republic is part of the customs union within the EU, and therefore, EU regulations apply directly here.
- The purpose of customs procedures is to check that all prohibitions and restrictions are complied with, to assess customs duties and VAT, and to release goods for free circulation.
- This activity is carried out by the customs administration through customs offices.
- Customs procedures apply not only to businesses but also to consumers in the Czech Republic who purchase goods from foreign e-shops, e.g., from China, Taiwan, or the USA.
What are the types of customs procedures?
There are several customs procedures, depending on the type of goods and their value:
1. Free circulation regime
Free circulation regime = the shipment is delivered directly to the recipient upon arrival in the Czech Republic
- shipment for which customs clearance was performed by the importer
2. Special customs regime
- shipment with goods valued at up to EUR 150
- shipment under the IOSS regime up to EUR 150
We will carry out customs clearance for you and submit an electronic customs declaration. If you send us the shipment details in advance to www.postaonline.cz/celni-rizeni you will SAVE even more!
Two situations may arise in this procedure:
- The customer submits information about the incoming shipment and authorization via the web form www.postaonline.cz/celni-rizeni
- The customer does not provide information about the incoming shipment and does not provide authorization – in this case, Česká pošta s.p. will, in addition to representing the customer in customs procedures, also carry out customs procedures in its own name and on its own account, especially for shipments for which it will not be able to obtain authorization from the addressee. The processed data on the goods in the shipments, as well as the personal data of the addressees, will be used exclusively for the purposes of customs procedures, i.e. for filing customs declarations so that the goods can be released into free circulation as quickly as possible and the shipments can be delivered to the addressees. The Terms and Conditions do not apply to these procedures.
3. Standard customs procedure
Applies to shipments that do not meet points 1 or 2, or when ČP does not have the information and documents necessary to file a customs declaration and subsequently release the shipment into free circulation. Based on the decision of the customs office, this shipment is stored in the temporary warehouse of the Czech Post, and if anything needs to be added or clarified, the addressee is asked to submit the required documents for customs clearance and to grant a Power of Attorney (pdf, 667kB) (pdf, 391kB) for representation in customs proceedings.
Shipments for which Česká pošta cannot file a customs declaration under a special regime are stored in the temporary warehouse of the Prague 120 post office by decision of the customs office.
Reasons why the Czech Post must store a shipment in a temporary warehouse:
- shipment over EUR 150 for the private use of a natural person
- shipment for an economic entity (legal entities or natural persons engaged in business/self-employed persons)
- goods within the scope of business activities/commercial purposes or company assets)
- non-commercial goods = gifts of any value
- the shipment does not contain goods listed in the customs declaration
- the nature of the goods, and especially their price, is not clear
- the shipment contains veterinary goods, prohibited goods, goods subject to SPD, etc.
How will you find out about this?
We will notify you of this fact by e-mail or by post using the "Notification of arrival of a shipment from abroad (doc, 83kB)". The notification will contain information about all the necessary documents that need to be provided.
How can I speed up customs clearance?
You can also help speed up the customs clearance of shipments.
If you are having a shipment sent from abroad that must go through customs clearance, please send us the relevant information at www.postaonline.cz/celni-rizeni.
For customs clearance, it is always necessary to provide the necessary information or documents so that we can clear the shipment on your behalf without further contact with you.
This mainly involves providing the following information:
- proof of the price of the goods in the shipment (invoice, pro forma invoice for free imports with the price indicated, or other document - purchase contract, etc.),
- a power of attorney (pdf, 667kB) (pdf, 391kB) to represent you by Česká pošta or by filling in the web form at www.postaonline.cz/celni-rizeni.
- if the goods are subject to veterinary inspection – the original common veterinary entry document,
- if the goods are subject to phytosanitary inspection – the original document proving that a phytosanitary inspection has been carried out,
- if the imported goods in the shipment are eligible for exemption from customs duty/VAT, it is always necessary to comply with the requirements of Council Regulation (EC) No. 1186/2009 by providing the necessary information.
Correctness and accuracy of the information provided:
- accurate description of the goods in the shipment, or their use, if possible, also include the goods number according to the customs tariff (HS code),
- it is also best to indicate the nature of the goods, i.e. whether they are intended for private use or for commercial purposes. If you have a large number of items of a particular type of goods sent to you for personal use in a single shipment, you will be subject to questions from the customs authorities about the nature of the goods, which will cause unnecessary delays.
- The value of the goods in the shipment must always be stated truthfully and the goods must not be undervalued. In the event of a discrepancy, it is then necessary to determine the actual value and prove it to the customs authorities..
Power of attorney and GDPR
Why does Česká pošta require clients/addressees to grant power of attorney for customs clearance before delivering a shipment?
| Contents of the shipment | Power of attorney |
|---|---|
| Goods up to EUR 150 for private purposes |
via the web form at www.postaonline.cz/celni-rizeni without granting power of attorney, where ČP will, in addition to representing you in customs proceedings, also conduct customs proceedings in its own name and on its own account |
| Goods over EUR 150 for private purposes | via the web form at www.postaonline.cz/celni-rizeni |
| Goodsfor business purposes | must be filled in standard Power of attorney (pdf) |
| Goods other specific cases | must be filled in standard Power of attorney (pdf) |
| Gifts up to 45 EUR | without granting power of attorney, where ČP will, in addition to representing you in customs proceedings, also conduct customs proceedings in its own name and on its own account |
| Gifts over 150 EUR | via the web form at www.postaonline.cz/celni-rizeni |
Do clients/addressees have to sign this power of attorney again for each import?
The standard Power of attorney (pdf) is valid until revoked and therefore also for subsequent imports. Česká pošta records its issuance for each individual client. In the case of subsequent imports, it is not necessary to grant it again.
A power of attorney submitted via the web form at www.postaonline.cz/celni-rizeni is only valid for the shipment for which the web form is completed.
How does Česká pošta process personal data when acting as a customs declarant?
Česká pošta, as a controller, processes the personal data of customers who wish it to represent them as a customs declarant for imports. For the purposes of providing this service, the customer grants Česká pošta power of attorney, which serves as proof that they have authorized Česká pošta to represent them.
The customer's personal data is processed for the purpose of providing the service, in particular their first name, last name, address, email address, telephone number, or other personal data, if necessary for the provision of the service.
Fore information about the processing of personal data is available here Terms and Conditions.
What if I do not want Česká pošta to represent me in customs proceedings, but want to do it myself?
Yes, you can arrange the entire customs procedure yourself (more information at www.celnicka.cz) or use the services of companies that specialize in representation in customs proceedings.
Czech Post as a customs declarant
What does it mean that Česká pošta acts as a customs declarant?
Essentially, it means that the postal service represents the recipient and negotiates the conditions for importing the shipment with the customs authorities. If the shipment is not subject to customs duty/VAT, it will be released into free circulation with exemption from customs duty/VAT and delivered by the postal service. If the shipment is not exempt, customs duty/VAT will be assessed, which Česká pošta will pay directly to the customs authorities on behalf of the addressee and will collect the customs duty/VAT from the addressee upon delivery, together with the Czech Post Office service fee.
Is the customs declarant service provided only to citizens (natural persons who are not entrepreneurs) or also to legal entities?
This service is currently provided to both natural persons importing goods for private use (goods that are imported occasionally; they contain only goods intended for personal use by the recipient or their family, and these goods must not indicate a commercial intention in terms of their nature or quantity) as well as legal entities or natural persons engaged in business/self-employed persons when importing goods for an economic entity (goods within the scope of business activities/commercial purposes or company assets) who import goods from third countries in postal consignments. For legal entities importing commercial goods, cashless payment is possible on the basis of a commission contract.
A typical example is the import of goods from countries outside the European Union via online stores. In case of uncertainty or at the request of the customs office, the shipment is stored in a temporary warehouse.
What services does Česká pošta provide for me?
When Česká pošta represents you
- We will handle the entire customs procedure for you and ensure that it runs smoothly:
- we will act as your partner for all communication with the Customs Administration
- if we are missing any information, we will contact you to request additional details
- we will ensure that your shipment is released under the correct customs procedure and that any customs duties (CLO/VAT) are correctly assessed
- We will ensure the payment of any VAT and customs duties to the customs office.
- We will deliver the shipment to you and you will pay the assessed VAT, customs duties, if applicable, and the Czech Post fee for representation in customs proceedings upon receipt of the shipment.
Goods for private use
Goods up to EUR 150
If the value of the shipment is up to EUR 150, it is exempt from customs duty, and the client/addressee only pays the assessed VAT together with Česká pošta service fee. Shipments are processed under a special customs regime.
Shipments cannot be cleared through customs in person at customs office counters. It is always necessary to submit an electronic customs declaration via Česká pošta at www.postaonline.cz/celni-rizeni or via the customs administration using the eCeP application. For more information, visit www.celnicka.cz and www.celnisprava.cz.
Two situations may arise in the special customs procedure via CP:
- The customer submits information about the incoming shipment and authorization via the web form www.postaonline.cz/celni-rizeni
- The customer does not provide information about the incoming shipment and does not provide authorization – in this case, Česká pošta s.p. will, in addition to representing the customer in customs proceedings, also carry out customs proceedings in its own name and on its own account, especially for shipments for which it will not be able to obtain authorization from the addressee. The processed data on the goods in the shipments, as well as the personal data of the addressees, will be used exclusively for the purposes of customs procedures, i.e., for filing customs declarations so that the goods can be released into free circulation as quickly as possible and delivered to the addressees. The Terms and Conditions do not apply to these procedures.
Goods over 150 EUR
Goods worth more than EUR 150 are always subject to customs duty and VAT. Upon arrival in the Czech Republic, shipments are stored in a temporary warehouse of Česká pošta and undergo standard customs clearance procedures, during which the recipient is contacted and asked to cooperate. If the recipient fails to cooperate, the shipment will be returned to the sender.
Goods for which customs clearance has been carried out by the importer
When ordering from foreign e-shops, you may encounter goods for which VAT is already included in the price and customs clearance is carried out by the carrier. Such goods are then delivered directly to the addressee upon arrival in the Czech Republic. There is no customs clearance on the territory of the Czech Republic.
Goods ordered as part of a promotion for free or for CZK 0, where the price of the goods is included in the shipping cost
When ordering from foreign e-shops, you may encounter goods that are offered as part of a promotion for free or for CZK 0, and you only pay for shipping. The price of the goods is therefore included in the shipping cost. Every good has some value, even if the merchant provided it to you for free.
If the price of the goods includes VAT:
- VAT is already collected and paid when the goods are purchased and paid to the EU (IOSS regime).
- Upon arrival in the Czech Republic, a customs declaration is filed, if it has not already been filed abroad, and the shipment is delivered to the addressee.
If the price of the goods includes VAT and has already been cleared through customs abroad:
- VAT is already collected and paid when the goods are purchased and paid to the EU, and customs clearance is carried out by the carrier.
- Upon arrival in the Czech Republic, the shipment is delivered directly to the recipient.
If the price of the goods is less than EUR 150 and VAT was not included in the price paid for the goods:
- The actual value of the goods and the shipping cost must be calculated.
- Customs clearance will take place in the Czech Republic.
- VAT will be calculated from the total amount, calculated from the value of the goods and the shipping cost you paid.
- The shipment will be cleared through customs and released for free circulation for delivery upon payment of VAT and Czech Post fees.
Goods under the IOSS regime (VAT included in the price, but customs clearance takes place in the Czech Republic)
IOSS regime: Import One-Stop Shop = a single administrative point for imports
This is a completely new model for paying VAT when importing goods into the European Union. However, it only applies to shipments up to EUR 150. You pay VAT when you purchase the goods from the e-shop. The e-shop then transfers the VAT paid to its representative, who is registered for VAT for this purpose in only one EU member state. The representative then pays the VAT to the tax authorities of the country where this special registration is carried out, which is why the tax authorities are referred to as a single administrative point for imports.
Since you purchase goods online with VAT already included (the seller should inform you of this fact), you do not pay it again when importing the goods as part of customs procedures. In this case, when ordering a shipment, you must note this number, which is marked as "IOSS" (Import One-Stop Shop), or the sender must mark the shipment with this number or provide it in the electronic data for the shipment. You can enter this number in the "Sender" section of the online form at www.postaonline.cz/celni-rizeni . You should be able to find it on the e-shop website, e.g.
Since we usually have all the necessary information about these shipments from the sender, we will submit the customs declaration on your behalf and then deliver the shipment to you. You will not pay any VAT or Czech Post fees for representation in customs proceedings; we will perform this service for you free of charge.
The IOSS number can only be declared in cases where the goods were sold under the one-stop shop regime and the seller is registered as a taxable person, i.e., they have been assigned an additional tax data identification number.
Why do I sometimes pay fees and VAT on shipments from countries outside the EU and sometimes not?
It depends on the regime under which the shipment will be processed according to its nature.
Goods for business purposes
What are goods for business purposes?
These are all shipments sent to a legal entity or natural person who is an entrepreneur within the scope of their business, regardless of the value of the goods in the shipments.
This type of shipment is not exempt from customs duties up to a value of EUR 150, as is the case with private shipments sent by individuals.
How does the customs procedure work?
Upon arrival in the Czech Republic, shipments for business purposes are stored in a temporary warehouse of the Czech Post based on a decision by the customs office, and if anything needs to be added or clarified, the addressee is asked to submit the required documents for customs clearance and to grant power of attorney for representation in customs proceedings.
We will notify you of these facts by e-mail or by post using the "Notification of arrival of a shipment from abroad (doc, 83kB)". The notification contains information about all the necessary documents that need to be provided.
Gifts
Why is a gift from a third country subject to customs clearance and customs duty/VAT?
In the case of importing a "gift," it depends on the customs value. The exemption from customs duty/VAT up to EUR 45 applies only to shipments between private individuals. Customs duty/VAT is not assessed on shipments up to this value. If the amount exceeds EUR 45, it is deducted from the total value of the shipment, provided that the conditions under applicable legislation are met. Therefore, customs duty/VAT is assessed only on the difference and the shipping costs.
Gifts are sent to the Česká pošta´s temporary warehouse and standard customs procedures are initiated. You can also use the Customs Administration app and submit a customs declaration for gifts worth up to EUR 150 via the eCeP app. For more information, visit www.celnicka.cz.
My shipment is marked as a "gift," but I still have to pay customs duty/VAT. Why?
All shipments sent from e-shops/companies/legal entities and marked as "gift" are automatically accepted as goods and are subject to the new legislation. If you receive a shipment with a value of up to EUR 45 from a country outside the EU and it is from a natural person, this shipment is exempt from VAT and customs duties. Only private individuals can send "gifts" to each other.
Fees
Why should the recipient of a shipment from abroad pay additional fees related to customs clearance?
Performing the function of customs declarant incurs significant costs for Česká pošta that it did not previously have, as most of the related processes were performed by the Customs Administration. As Česká pošta is a commercial entity, it must compensate for these costs with at least partial revenues, which is why declarant services are subject to a fee and are billed to the end customer – the recipient. For multinational companies, this service may be charged at the time of filing, as part of a different service price list structure. In such cases, it is advisable to compare the total price charged by other carriers with the total price charged by public postal operators (post offices) that cooperate in the filing, transport, and delivery of shipments.
How does the Česká pošta determine the value of a shipment to be cleared through customs?
Česká pošta does not determine the value of a shipment. The value of the goods contained in the shipment is proven by the recipient of the shipment. This is the so-called customs value of the goods, which consists of the value paid for the goods, including the shipping fee. If this value cannot be determined, or if the price stated on the shipment is clearly low, the actual value of the shipment is determined by the customs authorities as part of a tax procedure (where the customs value is determined or challenged using methods prescribed by law).
What is included in the customs value, or the basis for calculating customs duty/VAT when goods are released into free circulation by the customs office?
The customs value of imported goods in postal items, i.e. the basis for calculating customs duty, includes:
- the intrinsic value of the goods,
- postage to the destination,
- any insurance, etc.
The basis for calculating VAT includes:
- the intrinsic value of the goods,
- postage to the destination,
- customs duty, if assessed,
- customs declaration service
Since May 1, 2016, postage has been included in the basis for calculating customs duties, i.e., in the customs value of goods, in connection with the entry into force of COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447 of November 24, 2015 (hereinafter referred to as Regulation 2015/2447) Article 139.
According to the opinion of the GDC (https://www.ceskaposta.cz/documents/10180/483930/stanovisko-celni-spravy. docx/), postage must be added even if it is free (free shipping, free postage) and if the amount is not specified, it shall be calculated according to the transport services used for the same type of transport (Price list of services of Česká pošta s. p.).
If it is clear from the accompanying documents to the shipment that the postage is included in the price actually paid (e.g., the term "postage included" or the relevant INCOTERMS delivery condition on the invoice, e.g., CIP Prague), then the conditions of Article 139 of Regulation 2015/2447 are fulfilled, with the exception of reasonable doubts that the customs office may have under Article 140 of Regulation 2015/2447. The fact that postage is included in the price of the shipment can also be proven by referring to the seller's terms and conditions, which will indicate this fact.
Does postage also include customs clearance fees? What is included in postage?
from the sender to the destination, to the address indicated on the shipment, and delivery to the recipient, as well as other optional postal services.
The method of transport and delivery of the shipment depends directly on the type of service selected. If the sender chooses the cheapest type of shipment, OLZ - ordinary letter, it cannot be insured and no claim can be made for its delivery. The shipment may be delivered to a mailbox (if no additional fees apply). The most expensive type of shipment, EMS - express shipment, can be tracked throughout the entire transport, is always handled on a priority basis, and is delivered against the recipient's signature.
Postage does not include customs clearance fees or fees for presenting goods to customs authorities when importing from third countries.
How long can it take to get a refund for incorrectly assessed customs duties and VAT? Are there deadlines for customs authorities in tax proceedings on the basis of which money is refunded?
If a client has doubts about the amount of customs duty/VAT assessed, they can file a COMPLAINT at any Česká pošta branch, or directly at the customs declaration department or the relevant customs office.
Refunds are the result of tax proceedings by the customs authorities, which proceed on the basis of a submission in accordance with the Tax Code. As part of the tax proceedings, a decision is first made as to whether the customs duty/VAT was actually assessed incorrectly. If an incorrect assessment is found, the original incorrect assessment is first corrected by a decision, and then the funds are refunded by a second decision.
The Tax Code does not specify deadlines for processing submissions in tax proceedings. These deadlines are then set by the internal methodological guidelines of the Minister of Finance. These guidelines state that the deadlines for processing submissions may be three to six months, especially in cases where the original decision is corrected on the basis of an appeal, renewal of proceedings, etc.
More information
Where can I get more info on customs clearance for shipments sent with Czechia?
You can get info on the customs clearance process for your shipment by calling the Czechia info line.
You can also send us information about your shipment and all related documents via the web form at www.postaonline.cz/celni-rizeni.
Further information can also be found on the page "Are you expecting a shipment from abroad" or on the Customs Administration websites www.celnicka.cz and www.celnisprava.cz.
Information about customs regulations and customs procedures can be found on the Customs Administration website www.cs.mfcr.cz, e.g.: