Shipping From Canada
to Croatia.

Documents Only

Croatia allows the following items into the country as a document shipment:

• Airline tickets
• Annual reports and intercompany mail
• Blueprints
• Brochures and price lists
• Cheques
• Computer print-outs
• Credit cards
• Diplomas
• Drawings, including sepia drawings
• Driver's licence
• Negotiable bonds, cash letters, and drafts
• Newspapers and publications
• Photographs
• Proposals and bids
• Seismic data
• Specifications sheets
• Traveller's cheques
• Visa applications and passports

Croatian authorities will allow entry to the tabled items below as a document shipment if they abide by the criteria shown:

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Gift shipments from Canada are allowed into Croatia duty and VAT free if:

• The value of the shipment is no more than €45 (about $65 CAD)
• They are sent from one individual to another individual without any expectation of payment for the goods
• The gift is for the use of the recipient or his or her family
• The shipment is non-commercial in nature, i.e. the contents are not for sale

Gifts of the following items are allowed duty and VAT exemption when sent to Croatia provided they abide by the outlined quantities.

Shipments from Individual-to-Individual

A gift shipped from an individual in Canada to an individual in Croatia will be exempt from VAT and duty charges provided:

• Only the recipient or his or her family uses or benefits from the gift
• No exchange of monies occurs as a result of the shipment
• The shipment's content are not sold, i.e. it is a non-commercial parcel
• The value of the goods is a maximum of €45 (about $65 CAD)

Particular gifts have quantity limitations in addition to the value maximum. These products are shown in the table below:

Shipments from Business-to-Business

A gift shipment from a business in Canada to a business in Croatia will incur duty and taxes regardless of the value of the gift.

Shipments from Business-to-Individual

If a business in Canada were to ship a gift to an individual in Croatia, the shipment will have VAT and duty charges applied to it.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If a shipment contains 2 or more gifts each of which has a value of 300 kuna or more (about $65 CAD), only the gifts whose value adds up to 300 kuna (or less) will be duty-free.

Also, be sure to wrap and tag each gift separately.

Sources:
https://gov.hr/en/online-shopping-in-other-countries/1478
https://narodne-novine.nn.hr/clanci/sluzbeni/2007_01_5_272.html

Shipping Personal Effects

Personal effects shipped to Croatia from Canada by Canadian and Croatian citizens may enter exempt from duty charges provided:

• The beneficiary has lived outside of Croatia for a minimum of 1 year
• The imported goods were owned and used by the individual for at least 6 months
• The items in the shipment are only for the use by the beneficiary and his or her family
• The shipment does not contain tobacco products, alcoholic beverages, or tools and instruments for professional purposes

Allowable duty-free items include:

• Furniture and appliances
• Kitchen implements and materials for serving food
• Bicycles and other sports equipment
• Clothing and footwear

Moving Temporarily

Students

There is no information at this time concerning students moving temporarily to Croatia, and importing their personal effects for the purposes of academic studies.

Non-students

Non-students, whether Croatian or Canadian citizens, who live in Canada may ship their personal effects duty-free for a temporary stay in Croatia. Suspension of import duties is allowed provided:

• The goods are only for the use of the applicant or his or her family
• The items leave Croatia when the stay terminates
• Nothing in the shipment is for commercial purposes, i.e. for sale or trade

A duty-free shipment for a temporary stay may include:

• Portable televisions
• Audio devices and video equipment
• Sports equipment - skis, skates, camping and hiking gear, scuba gear
• Portable medical equipment, including accessories

Moving Permanently

Citizens of both Canada and Croatia who return to Croatia to live permanently are allowed to do so without payment of import duties on their personal effects.

Duty exemption is allowed under the following conditions:

• The claimant has lived in Canada or outside the EU for at least 12 months
• The goods are used and have been owned by the claimant for a minimum of 6 months
• Only the claimant or his or her family will be using the items in the shipment once they settle in Croatia

A shipment of duty-free personal effects may include:

• Footwear and clothing
• Equipment, appliances, and implements needed to prepare and serve meals
• Appliances, furniture, rugs, and decorations used in the living space
• Sports equipment, including bicycles

NOTE:
The following items are not eligible for a duty exemption:

• Tools and instruments that are intended for professional activities
• Alcoholic beverages
• Tobacco and tobacco products

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly state 'Personal Effects' (see sample)
• A detailed description of each item is provided (two copies)
• A certificate that confirms the individual has lived outside of Croatia for a minimum of 12 months
• Documents to show that the personal effects have been owned for at least 6 months before entering Croatia
• Documentation to show registered residence in Croatia

Sources:
https://narodne-novine.nn.hr/clanci/sluzbeni/2007_01_5_272.html
https://carina.gov.hr/featured/information-for-passengers-natural-persons/temporary-import-and-export/6719

Food, Chocolate, Candies

The EU has strict rules governing the entrance of foodstuffs, and all food shipments entering Croatia will be examined by Croatian customs authorities. Food shipments in excess of the stated quantity limits below would require veterinary certificates to enter the country.

You May Ship

• Honey (max. 2 kg)
• Special foods for medical purposes, infant food, including powdered milk (max. 2 kg)
• Small quantities of smoked, dried, marinated fish and seafood products
• Chocolate
• Candy
• Baked goods, pastry

Do Not Ship

• Meat and meat byproducts
• Dairy products
• Perishables

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_en.htm
https://carina.gov.hr/featured/information-for-passengers-natural-persons/relief-from-duties-and-restrictions/6715

Samples

Commercial samples are shipped to demonstrate products and solicit orders for them. To be eligible for a duty-free entry into Croatia, the samples must:

• Have little value; and
• Be made unsellable through indelible marking or other means
• Are not to be sold

Samples may include instructional printed matter that is distributed without charge at public exhibitions - industrial trade fairs, international meetings, scientific symposia, etc.

Consumable Samples

Samples of food and drink that will be given out to visitors at a trade fair or similar event are allowed duty-free entry into Croatia provided:

• They are packaged in quantities smaller than what would sold in stores
• They are distributed to participants at no charge and consumed at the event itself
• They have no commercial value, i.e. cannot be sold
• They are imported in a quantity that is suitable for the size of the event and the number of expected visitors

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://narodne-novine.nn.hr/clanci/sluzbeni/2007_01_5_272.html

Advertising Material

Advertising material shipped to Croatia from Canada will be allowed a duty-free entry into the country if the following conditions are met:

• It is labelled with the company's name and the goods or services offered
• The company or person offering the services is in Canada
• A shipment contains only 1 document, or the total parcel weight is 1 kg or less
• The materials are given or sent to customers at no charge
• They have no monetary value and only can used for advertising

Advertising material can take the form of:

• Price lists
• Catalogues
• Instructional guidelines
• Touristic promotions

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://narodne-novine.nn.hr/clanci/sluzbeni/2007_01_5_272.html

Repairs

The free trade agreement between Canada and the EU (CETA) means that machinery and equipment repaired in Croatia under warranty will be duty-free and exempt from GST when they re-enter Canada.

Items Under Warranty

CETA - the free trade agreement between Canada and the EU - allows for items repaired under warranty a duty and GST exemption when they are shipped back to Canada.

Items No Longer Under Warranty

Equipment, machinery, and instruments that are no longer under warranty will be liable to duty and taxes when the items are returned to their country of origin.

Sending Product for Repair to Croatia

Equipment sent to Croatia for repair will be liable to duty and GST upon its return to Canada unless the work was done under a warranty.

Returning Repaired Product to Croatia

Provided equipment is under a warranty, it will be readmitted to Croatia exempt from duty charges.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Croatia or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0952
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html

Temporary Imports

Goods imported into Croatia temporarily may do so exempt from duty only if:

• They remain in the country for no longer than 2 years (an extension may be allowed if circumstances are warranted)
• They are unchanged during their stay in Croatia aside from normal wear-and-tear

Goods typically shipped as a temporary import include:

• Commercial samples
• Equipment and machine whose only purpose is to advertise product
• Professional equipment and instruments
• Items for display at conventions, symposia, meetings, trade fairs, etc

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Croatia, you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details are shown in the table.

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 2 years in Croatia

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• A shipment must be re-exported in its entirety, i.e. no splitting or partial shipments are allowed to return to Canada
• Your customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of a temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
http://www.vertic.org/media/National%20Legislation/Croatia/HR_Customs_Law.pdf
https://carina.gov.hr/UserDocsImages//dokumenti/Procedure/Propisi//Uredba_za_provedbu_Carins_213.pdf

Permanent/Sold Goods

All sold goods that enter Croatia will only incur duty if their value is €150 (about $225 CAD) or more. Concerning VAT, all shipments will incur this tax no matter their monetary value. All thresholds (de minimis values) for VAT were eliminated as of 1 July 2021.

Occasional Shipper

An occasional shipment of a sold item will be duty-free if its monetary value is less than €150 (about $225 CAD). However, VAT will be collected by Croatian customs regardless of the value of the parcel. There is no threshold or de minimis value below which taxes are exempt.

Regular shipper

If you are a regular shipper of sold goods to Croatia, we recommend that you employ the services of a licenced Croatian customs broker. They will be able to assist you with customs clearance and obtaining an EORI (Economic Operator Registration and Identification) number.

Sources:
https://carina.gov.hr/istaknute-teme-12/e-trgovina-info-o-novostima-od-1-7-2021/9536
https://gov.hr/en/online-shopping-in-other-countries/1478