Payment of customs duties

Goods for personal use up to a value of HRK 3,200 (for transport by air or sea), or HRK 2,200 (for other types of transport) are not subject to customs duties and taxes

Customs controls will be exercised in relation to passengers travelling from Croatia or the EU to third countries or from third countries to Croatia or the EU, and to the goods that they are carrying.

Customs controls will not be exercised in relation to goods carried by passengers travelling between EU Member States.

Entering Croatia

When entering Croatia, or the customs territory of Croatia, you are obliged to declare goods that you are carrying to the customs official, regardless of whether or not they are subject to customs duties or other import charges.

Import charges will be calculated for all items of a non-commercial nature of a value exceeding HRK 3,200 (for transport by air or sea), or HRK 2,200 (for other types of transport). When bringing in items up to the specified value, which you are bringing in in your baggage for personal needs or the needs of your family, you will be exempt from customs duties and taxes. 

A list of other exemptions is available on the website of the Customs Administration

Exemptions for excise duty goods

Procedure

For national border crossing, goods will be declared orally, which means that goods that are not located in a usual place or are out of sight of the customs official, but are subject to import charges, will be declared explicitly. 

The customs official will determine whether the goods are actually brought in as declared, and whether the goods being brought in are subject to calculation and payment of customs duties or other import charges. This will determine the further treatment of the goods.

Calculation of customs duties

If relief from payment does not apply to the goods, import charges will be calculated via a special form. The amount of import charges will be determined based on the transaction value of the goods, which means that invoices are required.

Rates of duty

If the value of the goods does not exceed EUR 700, customs clearance will be carried out at the border crossing point by applying a flat rate of 2.5 percent. If the value of the goods exceeds EUR 700, the customs official will direct you to the regular customs clearance procedure at the customs office inside the customs territory.

If you are bringing in goods from countries with which the European Union has a free trade agreement, and it is possible to establish that the goods originate from those countries, a preferential rate of duty can be applied at your request (most often “free”). In that case, goods up to a value of EUR 1,200 may be customs cleared at the border crossing point without the need for submitting a proof of origin for the goods. 

A list of countries with which the European Union has a free trade agreement is available on the website of the European Commission

Free trade agreements (in English).

In addition to the described calculation of customs duties, value added tax (VAT) will also be charged, depending on the rate prescribed for the specific type of goods.
 

Alcohol, tobacco, petroleum

Bringing in certain types of goods, such as alcoholic beverages, tobacco products and petroleum products, will be subject to special taxes – excise duties. Value added tax will also be charged to the sum of the customs value of the goods, customs duties and potentially special taxes, at a rate of 25 percent (or lower for products with a lower rate of VAT, such as certain foodstuffs, medicines and books).

You can ask at the border that the rate of duty from the Customs Tariff be applied instead of the flat rate of duty. In that case, the customs clearance procedure will be carried out at the customs office inside the customs territory.

If you do not agree with the calculation of the customs debt, or the customs duties and taxes, you will be directed to the regular customs clearance procedure. 

VAT refund

Persons with a habitual residence in Croatia can no longer claim a refund of VAT paid in relation to purchases of goods from retailers in EU Member States.

Also, all persons with a habitual residence in EU Member States will no longer be able to claim a refund of VAT paid for purchases within the trade network of the Republic of Croatia.