Online shopping in other countries
If you are buying outside the European Union, you will have to pay customs duties and tax for the mail item depending on its valueOnline shopping is becoming more and more popular, and is especially frequently used to buy goods from other countries. However, you need to take into account that customs duties and value-added tax are charged on all goods bought online and arriving as mail from countries outside the European Union and without the status of Union goods. Please also note that, as of 1 January 2021, duties will also be charged for mail items ordered from Great Britain.
The amount of customs duties and taxes charged depends on the mail item value, provided that the goods in question are not exempt from customs duties and tax.
The basis for calculation of customs duties and taxes is the goods value increased by the associated expenses (e.g. transport from a third country and insurance costs if the said costs are included in the goods price shown on the invoice).
Exemption from customs duties and taxMail items of insignificant value of up to EUR 22 in the HRK equivalent of HRK 160 are exempt from customs duties and VAT. The aforementioned exemption applies until 30 June 2021, and as of 1 July 2021, value-added tax will be charged on all commercial mail items from third countries, regardless of their value.
As an exception, non-commercial mail items in the value of up to EUR 45 in the HRK equivalent of HRK 330 sent from one natural person to another natural person free of charge (without equivalent payment) will be exempt from customs duties and VAT.
The aforementioned exemption for non-commercial mail items in the value of up to EUR 45 is limited per mail item and with respect to the amount for the following types of goods:
20 cigarillos (cigars with a maximum weight of three grams per cigarillo)
- 10 cigars
- 50 grams of smoking tobacco, or
- A proportional combination of these various products.
Alcohol and alcoholic beverages:
- Distilled spirits and alcohol of an alcoholic strength by volume of more than 22% vol.; undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; one litre, or
- Distilled spirits and alcohol, as well as wine- and alcohol-based apéritifs, tafia, sake and similar beverages of an alcoholic strength by volume of more than 22% vol.; sparkling wines, dessert wines; one litre or a proportional combination of these various products, and
- still wines: two litres.
- 50 millilitres of perfume or
- 250 millilitres of an eau de toilette.
Exemption from customs dutiesImport of mail items of insignificant value of up to EUR 150 in the HRK equivalent per mail item, except for alcohol products, perfumes and eau de toilettes, tobacco and tobacco products is exempt from customs duties.
CalculationCustoms duties are calculated based on the customs value of goods at the rate prescribed by the European Union customs tariff, depending on the tariff number under which the goods are classified.
The customs value of goods also includes an adequate portion of the costs of transport from a third country to the EU. If the goods are subject to a special tax or excise duty, this is calculated in accordance with the legislation on the special tax for this particular type of goods or pursuant to the Excise Duty Act.
Moreover, VAT is calculated based on the customs value of goods increased by the amount of the customs duties, special tax or excise duty and depending on the rate prescribed for this particular type of goods.
In the course of customs clearance of a mail item, certain costs are also charged by Croatian Post as a fee for customs clearance services.
Rejecting the calculationCustoms clearance of mail items and charging of import duties are carried out in the RGP Post Department, Poštanska ulica 9, Velika Gorica, without prior notice to the recipient of goods. The mail item is then delivered by mail to the recipient together with the calculation. If the recipient does not want to accept the calculation, they can return the mail item and request via the freight forwarder that a regular customs clearance procedure be carried out.
For mail items carried by Hrvatska pošta d.d. (Croatian Post—HP), the calculation is done on the form for the calculation of duties (oral declaration). There is no need for a customs declaration of commercial and non-commercial mail items if the value of goods does not exceed EUR 1000.
Mail items carried by courier servicesMail items carried by express courier services (e.g., DHL, Overseas, etc.) cannot undergo the simpler procedure of oral declaration and calculation on the form for the calculation of duties; instead, an import customs declaration needs to be submitted, which also includes costs for the freight forwarder. A uniform customs declaration (UCD) is not submitted until 30 June 2021 since the tax benefit for mail items in the value of less than EUR 22 may apply.
All mail items which are undergoing customs clearance and were submitted by a courier service require an EORI number as a condition to undergo customs clearance, except in case the mail item is being imported by a natural person for personal purposes. You can find the application for an EORI number on the Customs Administration website
Application for an EORI number.