Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
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.
| Item | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | Only for intercompany use or shareholders |
| Bids and blueprints | Only if they have no commercial value and are intended to win
an order or competition |
| Brochures | Only if distributed free of charge from foreign governments or
international organisations |
| Business cards | Maximum of 15 cards |
| Cheques | Only if personalised |
| Credit Cards | Only if personalised to the card owner |
| Greeting cards and invitations | Only if personalised |
| Negatives | Only if sent to a publishing or press agency and the value DOES
NOT include editorial charges |
| Newsletters | Only if sent as an inter-company shipment without any
commercial value |
| Newspapers | Only for non-commercial purposes |
| Stationery | Stationery must be personalised and in an amount appropriate
for non-commercial use |
| Technical manuals | Number of manuals must be appropriate for the purpose of the
shipment |
| Traveller's cheques | Only if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
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.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
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
NOTE: 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
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
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
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Václav Havel
Ostrovní 129/13
110 00 Praha 1
Czechia
Phone: +420 222 220 1123 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
