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:
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.
More general information regarding buying goods on line from third countries and within European union for personal use is available on European Commission (DG TAXUD / Buying on line).