Postal consignments from non-EU countries are subject to customs formalities. The performance of customs formalities depends also on who provides postal services, the Post of Slovenia, courier services or express mail services.
Relief from all duties at import is granted for consignments containing goods the total value of which does not exceed EUR 22 (postal charges are not included). Consignments made up of goods the total value of which is not less than EUR 22 and not more than EUR 150 are subject only to VAT, while consignments the value of which exceeds EUR 150 are subject to customs duty and VAT. No relief is granted for the import of alcoholic and tobacco products, perfumes and toilet waters.
The basis for the calculation of the customs duty is the customs value of goods which also includes the entire amount of postal charges incurred up to the place of destination.
VAT at import is charged from the tax base which is formed of the customs value of goods and the amount of customs duties and other taxes payable at import. Depending on the type of goods, VAT is charged at a general rate of 22 %, or in case of food, books etc., at a lower rate of 9.5 %.
The import of excise goods is subject also to excise duties.
Relief from all import duties is granted for consignments containing goods the total value of which does not exceed EUR 22 (postal charges are not included).
An example of calculation of duties and other charges in respect of a laptop purchased by an individual in a third country (e.g. the USA) for EUR 500 including postal charges:
EUR 500 * 0 % of customs duty + EUR 500 * 22 % VAT = EUR 110
Attention must be paid when purchasing medications, since it is prohibited for natural persons to import medications by post.
A customs procedure is carried out much faster if the necessary data and documents are at disposal. Buyers are therefore advised to shop with verified providers who shall assure that a consignment is accompanied by relevant documents and data necessary for customs clearance of goods (e.g. an invoice or any other adequate document proving the value of the purchase such as an auction document). If a consignment is not accompanied by all necessary documents, a consignee must provide additional explanation which might increase the costs of the procedure carried out on his behalf by a customs representative.
When clearing postal consignments, customs officers often come across goods the import of which is prohibited or restricted. They frequently deal with various counterfeit goods. It is therefore highly advisable to be careful when shopping online. Such counterfeit goods may be retained and later seized and destroyed. If a consignment is destroyed, the person ordering these goods shall remain without them. The price of an online product which is considerably lower than the price of an identical product in a usual shop may also imply that there is something wrong with that product.
Say NO to counterfeit goods. Buy the original.