Communication of the General directorate of customs
In connection with the amendment to the VAT Act, only imports of goods the aggregate value of which does not exceed EUR 22 shall be exempt from VAT on the basis of Section 71(3)(a) of the VAT Act. The day when the goods were presented for customs proceedings is the decisive day for application of such limit.
This exemption does not apply to alcoholic drinks, perfumes, eau de toilettes, tobacco and tobacco products. The limit of EUR 150 for exemption from the customs duty remains unchanged.
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