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 following documents may be shipped from Canada to Hungary
duty-free provided they have no commercial value:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Visa applications
The following items may also be shipped from Canada to Hungary
duty-free if they conform to 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 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Event tickets (for concerts, stage performances, football
(soccer) matches) | A maximum of 10 kg per shipment Cannot be from a printing
company to a ticket sales office or an organiser of an event |
| Greeting Cards and Invitations | Considered as documents only if personalised Non-personalised
invitations and greeting cards require an invoice |
| 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 Shipments from a publisher or printing company
are considered non-documents |
| Newspapers | Only those for non-commercial purposes are authorized |
| Stationery | Must be personalised, have no commercial value, and the number
of items is appropriate for non-commercial use |
| Traveller's cheques | Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping gifts from Canada to Hungary with a value of €45 (about
$65 CAD) or less will not incur duty.
Alcohol, 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 (cigars weighing a maximum of 3
g per unit); 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
A gift shipment from an individual in Canada to an individual in
Hungary of €45 EUR (about $65 CAD) or less will be exempt from
duty with some restrictions for certain products such as alcohol,
tobacco products, cosmetics, and perfumes.
Shipments from Business-to-Business
Shipment of a gift to a business in Hungary will be charged duties and
taxes. As well, gifts sent to an individual care of a business address
will also incur taxes and charges regardless of the value of the gift.
Shipments from Business-to-Individual
Shipping a gift to an individual to their work address will be viewed
as a commercial shipment and will incur duties and taxes.
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 |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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
Multiple gifts sent in one shipment should be wrapped and tagged
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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://en.nav.gov.hu/intormation_on_customs_matters/General_Customs_Information/Gift_consignments.html
People moving to reside in Hungary can import their personal property
free of duty and tax provided they are intended to be used as
household goods and:
- They are used and have been owned for 6 months or more
- Their goods are intended for the same purpose in the new household
in Hungary
- They have lived outside of Hungary for more than a year
- Their personal goods are declared within 12 months from the date on
which returning citizens establish residence
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
The following items are excluded from the duty exemption:
- Alcoholic beverages
- Tobacco and tobacco products
- Materials for professional use
Moving Temporarily
Students
Students moving to Hungary 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 passeport.
Personal belongings include:
- Educational materials (paper, pens, calculator, computer, and books)
- Furniture used during their students such as a chair and a desk
- Household goods such as linens, shoes, and clothing
Non-Students
Non-students moving to live in Hungary temporarily can import their
goods without duty and tax provided they are intended to be used as
household goods and:
- They have lived outside of Hungary for a minimum of 1 year
- They must provide documentation such as an employment contract or
certificate from an employer containing date of termination or end
of contract
- Their goods are used and have been owned for 6 months or more
- Proof of residence in Hungary or a certificate of registration
Moving Permanently
Returning Hungarians may ship their goods free of duty providing:
- They have lived outside Hungary for more than 12 months before
moving to Hungary
- All required documents have been approved by Hungarian 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 Hungarians returning permanently, proof of having lived in
Canada for at least 12 months
Sources:
https://en.nav.gov.hu/intormation_on_customs_matters/General_Customs_Information/Reliefs_for_the_transfer_of_permanent_residence.html
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 like chocolate and candy can be shipped to Hungary
providing they correspond to the rules and standards established by
the European Union.
You May Ship
- Baked goods providing they do not contain meat products
- Chocolate
- Candy
- Meat concentrates and extracts
- Food supplements
- Pasta and vermicelli without meat products
- Olives stuffed with fish
- 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
- Margarine of animal origin
- Perishable items
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/EN/TXT/PDF/?uri=CELEX:32009R0206&from=EN
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 meetings
and trade fairs. The objective is to promote future purchases by
encouraging people to place orders of the samples, not to sell them.
Samples shipped from Canada to Hungary may qualify for duty-free entry
if:
- They are of negligible value - maximum of €22 (about $35 CAD)
- Shipment weighs no more than 10 kg
- They are intended to solicit orders of the product
- The goods are supplied directly from outside Hungary
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
- Shipment is labelled: 'Mutilated Samples' or 'Marked Samples not for Resale'
Sources:
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF
https://www.atacarnet.com/hungary
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 Hungary from Canada is exempt from duty
provided it is intended for advertising purposes. This includes:
- Catalogues
- Price lists
- Calendars
- Posters, brochures
- Instructions for use
- Unframed photographs
When shipping advertising material to Hungary 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
- Package weight is a maximum of 1 kg
- A shipment with printed advertisements must be for only one service
or product
Advertising material shipped for display at a trade fair or exhibition
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
Sources:
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 Hungary is fairly
simple. Items shipped from Canada to Hungary for repair will be duty
and VAT free provided they are under warranty, and free warranty
repairs done in Canada and returned to Hungary will not incur VAT.
Items Under Warranty
As Canada and Hungary have a free-trade agreement (CETA), repairs
under warranty returning to Canada from Hungary are duty-free and will
not be charged GST.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from
Hungary 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 Hungary
Sending equipment for repair to Hungary will be exempt from duty and
VAT.
Returning Repaired Product to Hungary
Equipment repaired in Canada under a warranty will not incur duty and
taxes when they re-enter Hungary.
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 Hungary 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://ec.europa.eu/taxation_customs/inward-processing_en
https://regi.tankonyvtar.hu/hu/tartalom/tamop425/2011_0001_520_penzugyi_jog_2/ch11s08.html
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 Hungary will be exempt from duties
and taxes for a period up to 24 months. These temporary imports may
include an article shipped to Hungary for repair or for display at an
exhibition.
Temporary imports often include the following:
- Items that will be used or displayed at an exhibition, fair, or
trade show
- Professional and scientific equipment
- Commercial samples
- 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
NOTE:
Advertising material shipped
for display at a trade fair or exhibition may be sent using an ATA
Carnet.
Temporary imports must respect the following criteria:
- The goods are not to be altered except through natural wear-and-tear
- Goods may not stay in Hungary longer than 24 months
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Hungary, 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 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 24 months in Hungary
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://regi.tankonyvtar.hu/hu/tartalom/tamop425/2011_0001_520_penzugyi_jog_2/ch11s08.html
https://www.trade.gov/knowledge-product/hungary-temporary-entry
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 from Canada to Hungary is €150
(about $225 CAD). Therefore, duty is only incurred if the value of the
shipment is above €150.
Starting 1 July 2021, all shipments to Hungary, regardless of value,
will incur VAT.
Occasional Shipper
If you only ship occasionally to Hungary, for example via eBay, the
process is simple. You will need to:
- 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 Hungary, we suggest you seek
advice from a licenced customs broker in Hungary
There may be specific requirements to consider, for instance,
obtaining an Economic Operator Registration and Identification (EORI)
number.
Sources:
https://www.posta.hu/static/internet/download/Customs_declaration_for_private_customers.docx
https://www.posta.hu/postal_customs_agent_service
https://origin-www.canadapost.ca/cpc/en/support/personal/international-destination-details.page?countrycode==HU
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Franz Liszt
8 Liszt Ferenc Square
Budapest
1061
Hungary
Phone: +36 1 321-0690 | 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 |
