Goods sent by post from third countries (non-EU countries) must be subject to import customs formalities.
However, no customs formalities are required in respect of consignments sent to Slovenia from other EU Member States, apart from those consignments containing goods which have not yet been released for free circulation in the EU or goods which have been sent from territories not forming part of the EU customs territory or from territories not forming part of the tax territory of an individual Member States.
When deciding whether or not goods contained in a consignment are entitled to relief from customs duties, the value of goods (postal tax and other indirect expenses excluded) must be considered. The following types of consignments of goods are exempt from import customs duties:
- consignments of negligible value the total value of which does not exceed EUR 150 sent from a third country directly to a consignee in the EU; the relief does not apply to alcoholic products, perfumes, toilet waters, tobacco and tobacco products;
- Consignments of goods of non-commercial nature sent by natural persons from third countries to natural persons in the EU customs territory provided that their total value does not exceed EUR 45. Quantitative limits apply to alcoholic products, cigarettes and other products.
With the exception of consignments of goods of negligible value which are exempt from the payment of the customs duty and the total value of which does not exceed EUR 22, the value added tax is calculated and paid upon import.
Recipient has to provide to the customs authority all documents and information required for the clearance of goods. In the case where a consignment is not accompanied by all the needed information Post requires further clarification, which is connected with higher costs of the proceedings conducted by the Post and accounted for in accordance with the their price list for customs services.
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
- Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2016/341 establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational
- Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty