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 list outlines items accepted entry into Slovakia as
document shipments:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Visa applications
If the items below follow the criteria listed, they will be admitted
as a document shipment by Slovakian authorities.
| Document Type | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | Only if used by shareholders or for intercompany purposes |
| Blueprints | Only if used for an invitation to bid on an E.U. project or for
use within the firm or company |
| Brochures | Must be for non-commercial purposes or internal use by the
company |
| Business cards | Maximum of 15 cards per shipment |
| Cheques | Only if personalised |
| Credit cards | Only if personalised and shipped to the card owner |
| Event tickets (sports matches, concerts, plays, etc.) | Cannot be sent to the event organiser or ticket sales office
from the printing company |
| Greeting cards and invitations | Must be personalised |
| Manuals | Must be of a technical nature and in a quantity suitable for
the purposes of the recipient |
| Negatives, slides, and print films | Only if they are sent to a publishing or press agency and whose
value DOES NOT include editorial or press fees |
| Newsletters | Provided they have no commercial value and are for intercompany
use; CANNOT be from a publisher or printing company |
| Newspapers | For non-commercial purposes only |
| Stationery | Must have no commercial value and be personalised |
| Traveller's cheques | Only if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
A gift shipment to an individual in Slovakia will be admitted to the
country exempt from duty and taxes if its value is €45 or less
(about $65 CAD).
The gift exemption is conditional upon the gift being:
- An occasional event
- A non-commercial transaction, i.e. no money exchanged hands
- Only for the use of the recipient or his or her family
Certain gifts, such as tobacco products and alcoholic beverages, may
also be shipped exempt from duty and VAT, but must abide by the
quantity limits shown in the table below.
| Gift | Quantity limits |
|---|
| Tobacco products | - 50 cigarettes; or
- 10 cigars; or
- 50 g of tobacco;
- Or a proportional amount of the above items
|
| Alcoholic beverages | - 1 L of spirits with 22% alcohol or more;
- 1 L of wine, liqueurs, etc. with less than 22% alcohol; or a
proportional amount of the above 2
- 2 L of still wine
|
| Perfumes | 50 g |
| Eau de toilette | 250 ml |
Shipments from Individual-to-Individual
Gift shipments from an individual in Canada to an individual in
Slovakia are duty and tax free provided:
- The value of the gift is €45 or less (about $65 CAD)
- The gift is only for the recipient or his or her family, and is in a
quantity for personal use, i.e. it is not a commercial amount
- The parcel has been sent at no charge to the recipient
- The shipment is an isolated or occasional occurrence
NOTE:
There are quantity
limitations to certain gifts. They are outlined below:
| Gift | Quantity limits |
|---|
| Perfumes | Maximum of 50 g |
| Eau de toilette | No more than 250 mL |
| Alcoholic beverages | - Spirits with 22% alcohol or more (1 L);
- Liqueurs, wine, sake, etc. with less than 22% alcohol (1 L);
or a proportional quantity of the 2 items above
- 2 L still wine
|
| Tobacco products | - Tobacco (50 g); or
- Cigars (10); or
- Cigarettes (50); or a proportional amount of the previous 3
items
|
Shipments from Business-to-Business
Gift shipments from a business in Canada to a business in Slovakia
will incur duty and taxes regardless of the monetary value of the
gift.
Shipments from Business-to-Individual
A gift shipped from a business in Canada to an individual in Slovakia
will be charged duty and taxes no matter the value of the shipment.
There are no duty and tax thresholds for this situation.
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 |
|---|
Miguel ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 a shipment has multiple gifts in it, it will be duty and tax free
if the total value of the parcel is €45 or less (about $65 CAD).
Also, you should wrap and tag each gift separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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.financnasprava.sk/sk/obcania/clo/dovoz/informovanie-dovoz
https://www.financnasprava.sk/sk/obcania/clo/oslobodenie-od-cla-dph-a-spd
If you move to Slovakia from Canada, your personal effects may enter
the country duty-free as long as:
- You are the owner of the items in the shipment
- You have lived in Canada for at least 12 months before moving to
Slovakia
- The goods have been used by you for at least 6 months
NOTE:
The following items will not
be allowed duty-free entry:
- Tobacco and tobacco products
- Alcoholic beverages
- Tools and instruments used for your trade or profession (portable
items are allowed, for example, musical instruments and medical
tools)
Moving Temporarily
Students
Students who move to Slovakia for the purposes of studying may enter
with their personal effects exempt from duty charges provided the
items are for their use only.
Typical allowable personal effects include:
- Desk and chair
- Books, paper, computer, etc.
- Clothing and footwear
NOTE:
This exemption will be
granted once per year.
Non-students
There is no information currently regarding non-students moving
temporarily from Canada, and shipping their personal effects to
Slovakia.
Moving Permanently
If you move to Slovakia from Canada, your personal effects may enter
the country duty-free as long as:
- Your residence has been in Canada for a minimum of 12 continuous
months
- The shipment only contains your goods
- You have used the goods for 6 months or more
NOTE:
The following items will not
be allowed duty-free entry:
- Non-portable instruments and tools required for a profession or
trade
- Alcoholic beverages
- Tobacco and tobacco products
Marriage
If you are moving to Slovakia from Canada as a result of a marriage,
you may ship your personal effects, including wedding presents,
duty-free up to a value of €1,000 (about $1,450 CAD). (Tobacco,
tobacco products and alcoholic drinks are not included and will incur
duties and taxes.)
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly state 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.financnasprava.sk/sk/obcania/clo/oslobodenie-od-cla-dph-a-spd
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 |
Because of the risk of introducing agricultural pests and diseases
into the EU, imports of meat and meat products into Slovakia are
strictly controlled.
You May Ship
- Chocolate
- Candy
- Baked goods
- Meat extracts and concentrates
- Foods for special medical diets, powdered infant food and milk*
- Honey*
- Baked goods (cannot contain meat)
- Olives stuffed with fish
- Pasta and noodles - provided they do not contain meat
- Live mussels, snails, oysters*
- Caviar (maximum of 125 g)
*Maximum of 2 kg
NOTE:
Shipments of infant food and
foods for medical diet must be:
- Commercially prepared and packaged
- Unopened
- Stable at room temperature
Do Not Ship
- Potatoes
- Perishables, such as produce
- Meat and meat byproducts
- 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://www.financnasprava.sk/sk/obcania/clo/zakazy-a-obmedzenia#DovozZivocisnychProduktovOsobnaSpotreba
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 to promote products and solicit sales.
The intent is not to sell the samples themselves.
Commercial samples will be exempt from duty and VAT when they enter
Slovakia from Canada. An ATA Carnet may also be used to ship samples,
for example if they are to be displayed at a trade fair, exhibition,
symposium, etc. (See Temporary Imports 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.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/oslobodenie-od-cla-dph-a-spd
https://www.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/tranzit/karnet-ata
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 is exempt from duty charges when entering
Slovakia.
Advertising includes items such as:
- Tourist information literature
- Printed material
- Promotional goods
NOTE:
An ATA Carnet may be used
for advertising material destined for exhibition at trade fairs,
meetings, or other similar events. (See Temporary Imports for more
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://www.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/oslobodenie-od-cla-dph-a-spd
https://www.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/tranzit/karnet-ata
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 |
Under the free trade agreement between Canada and the EU (CETA),
warranty repairs of equipment done in Slovakia will be duty-free when
the items re-enter Canada.
Items Under Warranty
If a piece of equipment or machinery is repaired in Canada under a
warranty, it may re-enter Slovakia exempt from duty. The provision is
that the repairs were done at no charge.
Items No Longer Under Warranty
Items that are no longer covered by a warranty and are repaired in
Canada will incur GST on the cost of the repair and any parts used to
make the repairs.
Sending Product for Repair to Slovakia
Provided items are under warranty, they may be repaired in Slovakia
and returned to Canada duty-free. This is as a result of CETA - the
free trade agreement between Canada and the EU.
Returning Repaired Product to Slovakia
Product repaired in Canada that is returned to Slovakia will be exempt
from duty if it can be shown that the repairs were done at no charge
and under a warranty.
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 Slovakia 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&qid=1480076084977
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 shipped for a temporary stay in Slovakia may enter the country
exempt from importation duties provided they leave Slovakia within one
year.
Examples of goods that qualify as a temporary import include:
- Commercial samples for display at meetings, trade fairs,
exhibitions, etc.
- Advertising material
- Instruments and tools of a professional nature, for example for
testing or to be tested
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Slovakia, 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 1 year in Slovakia
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- A shipment must be re-exported in its entirety, i.e. split or
partial shipments are not allowed to return to Canada
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically cannot clear goods of a 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://www.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/dovoz/info-dovoz#VolObeh
https://www.financnasprava.sk/sk/podnikatelia/clo-obchodny-tovar/tranzit/karnet-ata
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 |
Goods sold and shipped to Slovakia will incur VAT no matter the value
of the shipment; duties will apply to shipments of greater than
€150 (about $220 CAD).
Occasional Shipper
Even if you only ship sold goods occasionally to Slovakia, for example
on eBay, the recipient will incur VAT regardless of the value of the
parcel. However, shipments with a value of €150 (about $220 CAD)
or less will be duty-free.
Regular shipper
If you regularly ship sold goods to Slovakia, you should consult a
licenced Slovakian customs broker to ensure your shipment follows all
the rules and regulations of the state and the EU.
Sources:
https://www.financnasprava.sk/en/businesses/customs-duty
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Slovakia City
01001
Slovakia
Phone: +502 2208 7777 | 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 |
The amount of duty and taxes owed on a shipment entering Slovakia is
calculated by using the CIF value of the parcel. The CIF value is the
sum of the customs value plus insurance amount plus freight costs.
If you were to calculate the CIF of your shipment, it will give you an
estimate of the duty and taxes the recipient will incur.
Thresholds
The threshold on sold goods entering Slovakia is €150 (about
$220 CAD). Also known as the de minimis value, this means that
shipments below this value will be duty-free. However, all imports of
any value will incur VAT. (This rule changed on 1 July 2021.)
| Currency | Euro |
| Duty Exemption (De minimis Value) | €150 (about $220 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 20% |
Tax Exemption
(De minimis Value) | N/A* |
| Tax Calculation Method | CIF |
| |
*As of 1 July 2021, all imports entering Slovakia will incur VAT no
matter the value of the shipment. This represents a change of practice
for Slovakia and all of the EU countries.
Duties on Imports
As a result of the Canada-EU trade agreement (CETA), most goods
entering Slovakia from Canada are exempt from duty.
Excise Taxes
Alcoholic beverages, tobacco, and tobacco products will incur excise
taxes when entering Slovakia. Specific details regarding these items
can be found
here.
- Candy0%
- Chocolate0%
- Spirits and winesVariable*
- TobaccoVariable*
- Books0%
- Documents0%
- Video games & consoles0%
- Computers & laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty products & cosmetics0%
- Jewellery0%
- Shirts & pants0%
- Home appliances0%
- Toys0%
- Sports equipment0%
Sources:
https://www.financnasprava.sk/en/businesses/customs-duty
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/ceta-aecg/ceta_explained-aecg_apercu.aspx?lang=eng
https://www.financnasprava.sk/en/individuals/taxes-individuals/excise-duties#TaxRatesTobaccoProducts
