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.
Shipping the following documents shipped from Canada to Greece are
exempt from duty if they have no commercial value.
Document shipments include:
- Bids
- Diplomas
- Examination papers Driver's licence
- Visa applications
The following items may also be shipped from Canada to Greece
duty-free if they meet the restrictions listed in the table below:
| Item | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Must only be shipped to shareholders or company officials |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 cards is permitted |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Event tickets (for concerts, stage performances, football
(soccer) matches) | A maximum shipment weight of 10 kg Cannot be from a printing
company to a ticket sales office or an organiser of an event |
| Greeting cards and invitations | Only if personalised |
| Manuals | Only if technical and in a number appropriate to the purpose |
| Negatives, slides, or print films | Only if sent to a press or publishing agency and have had no
value added through press or editorial charges |
| Newsletters | Only intercompany documents for internal use and with no
commercial value Cannot be from a publisher or printing company |
| Newspapers | Only if they have no commercial value |
| Stationery | Must be personalised, have no commercial value, and the
quantity is appropriate for non-commercial use |
| Traveller's cheques | Personalised cheques only |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gift shipments sent to Greece from Canada with a value of €45
(about $65 CAD) or less will be exempt from duty.
Alcoholic drinks, tobacco products, cosmetics, and perfumes may also
be shipped as gifts but with certain restrictions (see table below).
| Items | Restrictions |
|---|
| Alcoholic beverages | Maximum of 1 L of distilled spirits Maximum of 2 L of wine |
| Tobacco products | - 50 cigarettes; or
- 25 cigarillos (maximum weight of 3 g per item); or
- 10 cigars or 50 g of smoking tobacco
|
| Perfumes or cologne | 50 g or 250 mL |
| Coffee | 500 g (extracts and essences 200 g) |
| Tea extracts or essences | 40 g |
Shipments from Individual-to-Individual
Gifts sent from an individual in Canada to an individual Greece of
€45 (about $65 CAD) or less will be exempt from duty.
Some restrictions will apply to alcoholic beverages, tobacco products,
cosmetics, and perfumes.
Shipments from Business-to-Business
Gifts shipped to a business in Greece from a business in Canada will
incur duties and taxes no matter the value of the gift.
Shipments from Business-to-Individual
Gifts sent to an individual on behalf of a business address will also
incur taxes and charges regardless of the value of the gift.
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 |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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
Sending multiple gifts in one shipment is permitted as long as
individual parcels enclosed are individually wrapped and tagged and
the value does not exceed the limit of €45 (about $65 CAD).
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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.elta.gr/el-gr/%CE%B9%CE%B4%CE%B9%CF%8E%CF%84%CE%B5%CF%82/%CE%B1%CE%BB%CE%BB%CE%B7%CE%BB%CE%BF%CE%B3%CF%81%CE%B1%CF%86%CE%AF%CE%B1%CE%B4%CE%AD%CE%BC%CE%B1%CF%84%CE%B1/%CE%B5%CE%BA%CF%84%CE%B5%CE%BB%CF%89%CE%BD%CE%B9%CF%83%CE%BC%CF%8C%CF%82.aspx
https://www.elta.gr/Portals/0/pdf/%CE%A0%CE%AF%CE%BD%CE%B1%CE%BA%CE%B1%CF%82%20%20%CE%BC%CE%B5%20%CF%84%CE%B7%CE%BD%20%CF%84%CE%B5%CE%BB%CF%89%CE%BD%CE%B5%CE%B9%CE%B1%CE%BA%CE%AE%20%CE%BC%CE%B5%CF%84%CE%B1%CF%87%CE%B5%CE%AF%CF%81%CE%B9%CF%83%CE%B7%20%CF%84%CF%89%CE%BD%20%CF%84%CE%B1%CF%87%CF%85%CE%B4%CF%81%CE%BF%CE%BC%CE%B9%CE%BA%CF%8E%CE%BD%20%CE%B1%CE%BD%CF%84%CE%B9%CE%BA%CE%B5%CE%B9%CE%BC%CE%AD%CE%BD%CF%89%CE%BD.pdf
People moving to reside in Greece can import their personal property
exempt from duty and tax provided:
- The intent is that they are used as household goods only
- They have lived outside of Greece for least 2 consecutive years
Personal property means any items intended for the personal use of its
owner and his or her family members. These goods include:
- Household furniture and appliances
- Clothing and linens
- Portable instruments required for the practice of a profession or
trade
NOTE: The following items are excluded
from duty exemption:
- Alcoholic beverages
- Tobacco and tobacco products
- Materials for professional use
Moving Temporarily
Students
Students moving to Greece temporarily to study may ship their personal
belongings duty-free. They must provide proof of enrollment in an
educational institution and a photocopy of their passport.
Personal belongings include:
- Educational materials (paper, pens, calculator, computer, and books)
- Furniture used for studying such as a chair and a desk
- Household goods such as linens, footwear, and clothing
Non-Students
Non-students moving to live in Greece temporarily can import their
goods without incurring duty and tax provided they are intended to be
used as household goods and:
- They have lived outside of Greece for at least 2 consecutive years
- They must provide documentation such as an employment contract or
certificate from an employer
- Proof of residence in Greece or a certificate of registration
Moving Permanently
Returning Greek citizens may ship their goods free of duty providing:
- They have lived outside Greece for more than 6 months (consecutive
or not) per 12-month period before moving to Greece
- All required documents have been approved by Greek Customs prior to
the arrival of shipment
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, proof of enrollment in a Greek educational institution
Sources:
https://www.aade.gr/sites/default/files/2021-02/FAQs_Persons_transferring_their_normal_residence_to_Greece_0.pdf
https://www.aade.gr/sites/default/files/2021-02/FAQs_Temporary_Importation-Use.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
Food and food items may be shipped to Greece providing they abide by
the rules and standards established by the European Union.
You May Ship
- Baked goods
- Food supplements
- Meat extracts and meat concentrates
- Olives stuffed with fish
- Pasta
- Broths
- Honey*
- Powdered baby milk and food, and foods for special medical diets*
- Cured, cooked, or smoked fish*
*Maximum of 2 kg
Do Not Ship
- Meat and meat products
- Milk and milk 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://eur-lex.europa.eu/legal-content/EL/TXT/PDF/?uri=CELEX:32004R0745(01)&from=en
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
Commercial samples are shipped for demonstration purposes at
exhibitions, meetings, and trade fairs. The intention is to promote
future purchases by encouraging people to place orders of the samples,
not to sell them.
Samples shipped from Canada to Greece may qualify for duty-free entry
if:
- Shipment weighs no more than 10 kg
- They are of negligible value - maximum of €22 (about $32 CAD)
- The goods are supplied directly from outside Greece
- They are intended to promote orders of the product
NOTE:
An
ATA carnet can be used to ship samples with no commercial value. See Temporary Imports
section for more details.
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://www.aade.gr/sites/default/files/2018-05/egxeiridio_teloneiakwn_thematwn_maios2018.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
Printed material shipped to Greece from Canada is exempt from duty
provided it is intended solely for advertising purposes. These items
include:
- Calendars
- Catalogues
- Instructions for use
- Posters, brochures
- Price lists
- Unframed photographs
When shipping advertising material to Greece from Canada, ensure that:
- Forms clearly show the name of the company that produces, sells, or
leases the goods or that supplies the advertised services
- A shipment with printed advertisements is restricted to a single
product or service
- Package weight is a maximum of 1 kg
Advertising material shipped for display at an exhibition, a fair or
conferences may also be sent using an
ATA carnet. See Temporary Imports for details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sources:
https://www.aade.gr/sites/default/files/2018-05/egxeiridio_teloneiakwn_thematwn_maios2018.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
Sending a piece of equipment to be repaired in Greece is
straightforward. Items shipped from Canada to Greece for repair will
be duty and VAT free provided they are under warranty.
Similarly, free warranty repairs done in Canada and returned to Greece
will not incur VAT.
Items Under Warranty
As Canada and Greece have a free-trade agreement (CETA), repairs under
warranty returning to Canada from Greece are duty-free and will not be
charged GST.
Items No Longer Under Warranty
Equipment no longer under warranty returning to Canada from Greece for
repairs will be charged GST. The GST will be charged on the value of
the repair and on any parts required for the repair.
Sending Product for Repair to Greece
Sending equipment for repair to Greece will be exempt from duty and
VAT as long as the equipment was repaired under warranty.
Returning Repaired Product to Greece
When equipment under a warranty is sent to Canada it will not incur
duty and taxes when they re-enter Greece.
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 Greece or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://ec.europa.eu/taxation_customs/inward-processing_en
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
Importing goods temporarily into Greece will be exempt from duties and
taxes for a period up to 24 months. These temporary imports may
include an article shipped to Greece for repair or for display at an
exhibition.
Temporary imports often include the following:
- Commercial samples
- Items that will be used or displayed at an exhibition, fair, or
trade show
- Professional and scientific equipment
- Tools and specialised equipment required for repairing, exploring,
producing, or manufacturing
- Instruments required to evaluate and test the operation of other
goods and equipment
- Materials and goods to be used for entertainment, for example
concerts and artistic events
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Greece, you can
pick from Option 1 or 2 of the 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 (CI). More
details below.
| 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 the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- Stay no longer than 24 months in Greece
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
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
https://www.aade.gr/sites/default/files/2018-05/egxeiridio_teloneiakwn_thematwn_maios2018.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
The duty threshold for shipments sent to Greece is €150 (about
$220 CAD). This means that duty is applicable on any shipment valued
above €150.
Starting 1 July 2021, all shipments, regardless of value, will be
subject to VAT.
Occasional Shipper
If you only ship occasionally to Greece, for example, items sold on
eBay, there isn't too much you need to do. You must:
- Include 3 copies of the commercial invoice with your shipment
- Provide a detailed description of the goods on the commercial
invoice (in order to avoid customs delays).
NOTE:
An Economic Operator
Registration and Identification (EORI) number is NOT needed if you are
shipping as a private individual.
Regular Shipper
If you regularly sell and ship goods to Greece, we suggest you consult
with licenced customs broker in Greece.
NOTE:
For additional information
on importation of goods into Greece, you may click
here
Sources:
https://www.elta.gr/el-gr/%CE%B9%CE%B4%CE%B9%CF%8E%CF%84%CE%B5%CF%82/%CE%B1%CE%BB%CE%BB%CE%B7%CE%BB%CE%BF%CE%B3%CF%81%CE%B1%CF%86%CE%AF%CE%B1%CE%B4%CE%AD%CE%BC%CE%B1%CF%84%CE%B1/%CE%B5%CE%BA%CF%84%CE%B5%CE%BB%CF%89%CE%BD%CE%B9%CF%83%CE%BC%CF%8C%CF%82.aspx
https://santandertrade.com/en/portal/international-shipments/greece/customs-procedures
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Ioannis Kapodistrias
Athens 157 72
Greece
Phone: +30 21 0727 7000 | 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 |
