Movement of goods between other EU Member States and the Republic of Croatia is considered shipping within the EU, which means no customs procedures and customs controls apply; that is, no customs formalities apply to the personal property items you are transferring into the Republic of Croatia when you are moving from one of the EU Member States. This also applies to the goods the Croatian nationals who transfer goods to the Republic of Croatia when returning/moving from other 27 Member States.
Diplomatic missions and consular offices of the Republic of Croatia in EU Member states as of the day of Croatia’s accession to the EU , do not issue any certificates related to moving of Croatian citizens, as the movement of goods is not considered import any more (they are so-called EU goods).
If you move from the countries outside the EU, i.e. third countries, then certificates are issued in those countries at diplomatic missions and consular offices of the Republic of Croatia.
Natural persons moving to Croatia from third countries are also exempt from payment of customs duties when moving household goods if they meet the following conditions:
- the persons have spent a minimum of 12 months in a third country before moving ( or a period shorter than 12 months but in a row, but provided that the intention of a person was obviously to stay outside the customs territory of the EU during a minimum of 12 months and he or she has to prove that by submitting relevant documents to the competent customs office)
- they are importing personal property which they used in their household for a minimum of 6 months before the day of the move;
Beneficiaries and deadlines
The beneficiaries of the exemption may be:
Croatian citizens who stayed or worked in third countries foreign nationals who obtained a permit for temporary residence in the Republic of Croatia by the competent administrative body , that is the Ministry of Interior ( for the purpose of work, education, starting a family...).
You are entitled to customs duty exemption upon moving to the Republic of Croatia, and you can import goods within 12 months from the date of move (at once or on several occasions). The deadline may be extended for justified reasons (e.g. political situation in the country you are coming from, natural disasters etc)
The right to customs duty exemption can be exercised several times, if for certain reasons, you return to a foreign county again, as legal provisions do not stipulate that the right to the exemption in question can be exercised only once.
If all required conditions are met, the right to customs duty exemption can be exercised again.
Request for customs duty exemption
A written request for customs duty exemption is submitted to the competent customs office according to your residence address in the Republic of Croatia.
The following documents should be enclosed with the request :
- a document which proves a previous stay abroad, that is third countries ( for Croatian nationals this is a certificate issued by a diplomatic mission or a consular office of the Republic of Croatia in the country where applicant has previously stayed or alternative documents such as application for the registration and cancellation of place of residence, certificate by the foreign employer, certificate of pension insurance or other insurance on insurance payment, certificate of tax authorities on tax payment, employment contract in the third country, etc)
- certificate of permanent/temporary residence in the Republic of Croatia (eg. identity card)
- statement of movement date
- a list of used household goods being imported ( two copies)
Types of household goods:
Import of household goods is not restricted by type, quantity or value, size if they have been used for the minimum of 6 months in a foreign household. To prove that they own and use the household goods, the beneficiary of the exemption has to provide invoices or other authentic documents. To prove that they use their vehicle, they need to provide its registration certificate.
Household goods include: furniture, household appliances, various electrical appliances, hobby tools, smaller agricultural tools and devices (various saws, walking tractors, lawnmowers), personal vehicles (cars), trailers, mobile homes, vessels, pets, riding animals, and also reasonable quantities of consumables bought to make house supplies (e.g. one-month supply of food).
The goods have to be intended for use in a household of for leisure and may not be used for performance of business activities.
Import of household goods before physically moving
Natural persons who intend to move to the Republic of Croatia can also be exempt from paying customs duties and value-added tax (VAT), but they have to move within 6 months from the day of customs clearance of household goods.
In that case, a person is not obliged to give a statement of movement date but only a statement of intent to relocate within six months should be provided.
To settle a potential customs debt, a guarantee issued by an authorised forwarding agent or a cash deposit (in the amount of the customs duty and VAT which would otherwise be calculated and collected) have to be provided.
Prohibition of alienation
Imported household goods are exempt of customs duties, they are under customs supervision, and cannot be sold or alienated on any grounds (e.g. let to be used by another person, be pawned, rented, used for another purpose) within 12 month period, without previous notification of the competent customs office and without payment of customs duties and VAT.
For further information about the application of exemption of custom duties when moving to the Republic of Croatia, you can contact the Ministry of Finance of the Republic of Croatia – Customs Administration:
Ministry of Finance of the Republic of Croatia
Customs Administration
Head office
Alexandera von Humboldta 4a
10 000 Zagreb
Tel:
+38516211-300, 0800-1222
Web:
https://carina.gov.hr/
Link: Act on Enforcement of Customs Supervision of EU Legislation (Official Gazette 40/2016)
Link: Regulation on conditions and procedures for customs duty exemptions
