Goods of non-commercial character imported in the personal luggage of a traveller are entitled to relief from import duties, value added tax and excise duties if they are imported occasionally and intended for personal or family use of the traveller or as presents. The nature and the quality of goods must not be such as to indicate that they are imported for commercial purposes. When importing tobacco products and alcohol beverages, relief from import duties (customs duties, VAT and excise duty) can only be granted for the following quantities:
Tobacco and tobacco products:
Alcohol and alcoholic beverages:
Travellers under 17 years of age shall not be entitled to relief at import of tobacco products and alcohol or alcoholic beverages.
With respect to relief from import duties, a traveller in air and maritime traffic means any passenger travelling by air or sea for purposes other than private pleasure-flying or private pleasure sea-navigation.
Alcohol and alcoholic beverages as well as tobacco products introduced into Slovenia from another Member State by a natural person for their personal use shall not be subject to excise duties if the quantities below are not exceeded at the moment of entry: