Shipping From Canada
to Slovakia.

Documents Only

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.

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

Shipping Gifts

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.

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:

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.

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.

Sources:
https://www.financnasprava.sk/sk/obcania/clo/dovoz/informovanie-dovoz
https://www.financnasprava.sk/sk/obcania/clo/oslobodenie-od-cla-dph-a-spd

Shipping Personal Effects

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

Food, Chocolate, Candies

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

Samples

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

Advertising Material

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

Repairs

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

Temporary Imports

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.

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

Permanent/Sold Goods

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