Shipping From Canada
to Greece.

Documents Only

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:

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

Shipping Gifts

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).

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.

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).

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

Shipping Personal Effects

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

Food, Chocolate, Candies

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

Samples

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

Advertising Material

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

Repairs

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

Temporary Imports

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.

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

• 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

Permanent/Sold Goods

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