Shipping From Canada
to the Czech Republic.

Documents Only

The Czech Republic considers the following as documents if the shipment weighs under 2 kg.

• Diplomas
• Driver's licence
• Examination papers
• Gift cards
• Visa applications

The following items may be shipped as documents if they abide by the conditions listed.

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

Shipping Gifts

Gift shipments from a private individual in Canada to a private individual in the Czech Republic will be duty and VAT free providing its value is no more than €45 (about $70 CAD).

Gift shipments that qualify for duty and tax exemption are those that:

• Are of an occasional nature
• Are for the personal use of the recipient or his or her family
• Are in an amount appropriate for the size of the owner's household

Gifts may be tobacco products, alcoholic beverages, perfumes and toilet waters up to the limits stated here.

NOTE:

• Shipments over €45 (about $70 CAD) will incur VAT only on the amount over €45 plus on the amount of the transportation cost of the parcel.
• For a shipment up to a value of €700 (about $1050 CAD), the duty rate will be a flat 2.5% providing there is no monetary exchange between the sender and recipient.

Shipments from Individual-to-Individual

A gift shipment to an individual in the Czech Republic from an individual in Canada may be shipped duty and VAT free if its value is a maximum of €45 (about $70 CAD).

Gift shipments may include perfumes, toilet waters, alcoholic beverages, and tobacco products up to the limits stated here.

Shipments from Business-to-Business

Gift shipments from a business in Canada to a business in the Czech Republic will incur duty and VAT. There are no exemptions.

Shipments from Business-to-Individual

Gift shipments from a business in Canada to an individual in the Czech Republic will incur duty and VAT. There are no exemptions.

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 there are multiple gifts in a shipment that are over €45 (about $70 CAD), duty and tax will be exempt on the item(s) if they add up to a maximum of €45. However, an item's value cannot be split to increase the value from exemption to €45.

For example, if a shipment has 2 gifts valued at €40 and €10 each. The maximum exemption allowed is €40; €5 cannot be added to the €40 gift from the €10 gift.

Sources:
https://www.ceskaposta.cz/en/sluzby/celni-rizeni/faq-caste-otazky-k-celnimu-rizeni
https://www.celnisprava.cz/en/clo/informace-pro-fyzicke-osoby/Pages/information-of-the-customs-administration-of-the-czech-republic-for-travellers-regarding-modifications-as-regards-imports-o.aspx#_Quantity_Limits_for
https://www.celnisprava.cz/en/clo/postal/Pages/default.aspx
https://ec.europa.eu/taxation_customs/sites/taxation/files/guidance_on_import_and_export_of_low_value_consignments_final.pdf

Shipping Personal Effects

Personal effects can be shipped to the Czech Republic from Canada exempt from duty charges providing:

• They have been owned by the shipper for at least 6 months before he or she left Canada
• They will be used in the same way in the Czech Republic as they were in Canada
• The person shipping the goods has lived in Canada for a continuous period of 12 months
• They remain in possession of the owner for at least 12 months from when they arrived in the Czech Republic

A shipment may include portable instruments and devices required for the person's occupation; however, this DOES NOT apply to alcoholic beverages and tobacco products - they will incur duty.

Moving Temporarily

Students

Students may ship their personal effects to the Czech Republic from Canada exempt from duty fees.

Allowed duty-free items in a shipment include:

• Household effects
• Clothing and footwear
• Educational materials

The student will have to present the following documents:

• A declaration that the goods are for the education and personal use of the student
• A list of the items being shipped
• A certificate indicating registration in an educational facility

Non-Students

Personal effects of non-students can be shipped to the Czech Republic from Canada exempt from duty charges providing:

• The person shipping the goods has lived in Canada for a continuous period of 12 months
• The effects have been owned by the shipper for at least 6 months before he or she left Canada
• The goods will serve the same function in the Czech Republic as they did in Canada

A shipment may not include alcoholic beverages and tobacco products. However, portable instruments and devices required for the person's occupation are allowed and will be duty-free.

Moving Permanently

There is no information at this time regarding shipping personal effects because of a permanent move to the Czech Republic.

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• For students, provide documentation that the personal effects are for the education and use of the student
• Students need a proof of attendance at an educational institution in the Czech Republic

Sources:
https://www.celnisprava.cz/en/clo/informace-pro-fyzicke-osoby/Pages/moving-of-natural-persons.aspx
https://www.ceskaposta.cz/en/sluzby/celni-rizeni/ocekavate-zasilku-ze-zahranici

Food, Chocolate, Candies

There are strict controls governing the shipment of animal, dairy, and plant products into the European Union in order to prevent the spread of diseases and potentially harm agricultural production.

You May Ship

• Infant formula and baby food*
• Special foods required for medical reasons*
• Honey*
• Baked goods (providing they do not contain animal products)
• Chocolate
• Confectionary
• Olives stuffed with fish

*Maximum of 2 kg and in unopened packages

Do Not Ship

• Fruits and vegetables
• Seeds
• Meat and its byproducts
• Milk and dairy products

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://en.svscr.cz/personal-imports/
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32019R2122&qid=1577110273334

Samples

Samples are shipped to promote sales and advertise products.

Commercial samples with little or no value may enter the Czech Republic exempt from duty providing their sole purpose is for ordering goods from Canada. The goods are to be made unsellable by being torn, marked permanently, perforated, or slashed.

Shipments of samples shipped to an exhibition or trade fair are to abide by the following provisions:

• Be a small and representative quantity of goods
• Have entered the Czech Republic free of charge
• Are distributed without payment to the public at the fair or exhibition
• If the sample is a foodstuff or beverage, it is consumed at the exhibition

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
• Check with your carrier that they will accept food shipments

Sources:
https://www.ceskaposta.cz/en/sluzby/celni-rizeni/ocekavate-zasilku-ze-zahranici
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186&from=PL

Advertising Material

Advertising material can be shipped to the Czech Republic from Canada duty-free.

For printed advertising to be exempt from duty:

• It must display the name of the Canadian company that provides the goods or service
• The shipment weighs a maximum of 1 kg

Printed materials accepted as advertising include:

• Brochures
• Catalogues
• Price lists
• Directions for use

Other articles sent as advertising, for example, merchandise samples, are allowed duty-free entry to the Czech Republic providing they:

• Have no commercial value, i.e., they cannot be sold
• Cannot be used for any function other than as advertising for the product

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://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186&from=PL

Repairs

Equipment for repair may be shipped to the Czech Republic under the EU's inward processing rules. This means the work will be exempt from duty and VAT providing the equipment is returned to Canada.

Items Under Warranty

Equipment repaired in Canada under warranty without charge may re-enter the Czech Republic exempt from import duty.

Items No Longer Under Warranty

Equipment repaired in Canada from the Czech Republic that is no longer under warranty will incur GST on the value of the repair and on any new parts required to complete the repair.

Sending Product for Repair to the Czech Republic

Equipment for repair may be shipped to the Czech Republic from Canada under the EU's inward processing rules. This means the work will be exempt from duty and VAT providing the equipment is returned to Canada.

Returning Repaired Product to the Czech Republic

Equipment repaired under warranty in Canada may return to the Czech Republic exempt from duty and VAT.

All other repairs will incur duty and VAT.

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 the Czech Republic 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/TXT/?uri=CELEX%3A32013R0952
https://ec.europa.eu/taxation_customs/inward-processing_en

Temporary Imports

Goods can be shipped to the Czech Republic as temporary imports exempt from duty fees providing the following conditions are followed:

• They remain no longer than 24 months in the Czech Republic
• The items can be clearly identified
• The items are unchanged aside from normal wear-and-tear

If the goods were used during their stay in the Czech Republic, then they will incur a charge of 3% of the duty value for each month they were in the country.

Items that typically are shipped for temporary entry include:

• Goods and products to be displayed at a trade fair or exhibition
• Equipment required for a stage production or musical presentation

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Lebanon, 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 6 months in Lebanon

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of 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:
https://ec.europa.eu/taxation_customs/specific-use_en

Permanent/Sold Goods

Under the free trade agreement between Canada and the EU, most items entering the Czech Republic will be duty-free, but VAT will be incurred on shipments valued above €22 (about $35 CAD).

Occasional Shipper

Even if you only ship sold goods occasionally to the Czech Republic, they will incur VAT if their value is greater than €22 (about $35 CAD).

Regular shipper

If you regularly ship sold goods to the Czech Republic, we recommend the use of a Czech customs broker.

Sources:
https://www.ceskaposta.cz/en/sluzby/celni-rizeni/faq-caste-otazky-k-celnimu-rizeni