Types of Shipments
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.
Documents Only
The following items are considered as document shipments by Slovenian
authorities:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Gift cards
- Visa applications
The items in the table below are allowed as document shipments if they
abide by the criteria shown.
| Item | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Only if shipped to shareholders or company officials |
| Blueprints | Only for intercompany use or as a bid invitation (for example,
architectural plans for an EU contract); cannot have commercial
value |
| 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 football (soccer) matches, concerts, or
stage performances | Shipments from a printing company to the ticket sales office or
an organiser of an event are not allowed |
| Greeting cards and invitations | Only if personalised |
| Manuals | Only if they are of a technical nature, and must be in an
appropriate number for the purpose |
| Negatives, slides, and print films | Only those sent to a press or publishing agency are allowed;
and they cannot have had value added through press or editorial
charges |
| Newsletters (company) | Only if they are intercompany documents for internal use; and
they have no commercial value |
| Newspapers | Only those for non-commercial purposes are allowed |
| Stationery | Must be personalised; with no commercial value; and in an
amount appropriate for personal use |
| Travellers cheques | Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
Gifts sent from a private citizen in Canada to a private citizen in
Slovenia can enter duty and VAT free if:
- Their value is €45 or less (about $65 CAD)
- The gift is for the use of the recipient or his or her family
- No exchange of money was made between the sender and recipient
- The quantity in the shipment is clearly non-commercial and only sent
on an occasional basis
Certain gifts have quantity limits as shown below:
- Alcoholic beverages: still wines - 2 L; distilled beverages and
sparkling wines - 1 L
- Tobacco products: 50 cigarettes, or 25 cigarillos (max. of 3 g
each), or 10 cigars, or 50 g of tobacco - or a proportional amount
of these items
- Perfume: 50 g
- Toilet waters: 250 mL
- Coffee: 500 g; coffee extracts or essences: 200 g
- Tea: 100 g; tea extracts or essences: 40 g
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Slovenia will be exempt from duty and VAT charges providing its value
is €45 or less (about $65 CAD), and:
- No payment has been made by the recipient
- The gift is only intended for the recipient or his or her family
- The shipment is an occasional event
- It is clear from the size of the shipment that it is for personal,
not commercial, use
Gift shipments of certain items are tax and duty exempt only if
limited to the quantities outlined below:
- Still wines - 2 L; distilled beverages and sparkling wines - 1 L
- Cigarettes - 50; or cigarillos - 25 (max. of 3 g each); or cigars -
10, or tobacco - 50 g (or a proportional amount of these items)
- Perfume - 50 g
- Toilet waters - 250 mL
- Coffee - 500 g; coffee extracts or essences - 200 g
- Tea - 100 g; tea extracts or essences - 40 g
Shipments from Business-to-Business
A gift shipped from a business in Canada to a business in Slovenia
will incur duty and VAT regardless of its value. There are no
threshold values.
Shipments from Business-to-Individual
A gift shipment from a business in Canada to an individual in Slovenia
will be liable to duty and VAT. There are no value exemptions.
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 |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 your shipment comprises multiple gifts and the total value exceeds
€45 (about $65 CAD), exemption may be claimed only on the gifts
that would be duty-free if they were shipped on their own.
Also, be sure to wrap and tag gifts individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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.fu.gov.si/fileadmin/Internet/Carina/Podrocja/Postni_promet/Opis/GB_Uvoz_in_izvoz_blaga_preko_poste.doc
Shipping Personal Effects
If you move to Slovenia from Canada, you may ship your personal
effects exempt from duty charges providing:
- You have owned and used the goods for a minimum of 6 months
- You will use those goods in the same way in Slovenia as in Canada
- You have lived in Canada for a minimum of 12 months
Moving Temporarily
Students
Students may ship their personal belongings to Slovenia exempt from
duty charges if they are enrolled in a Slovenian educational
institute.
Items eligible for duty-free admission include:
- Books, paper, and other school related equipment
- Computer, printer
- Desk and table
- Clothing and footwear
Non-students
Canadians moving temporarily to Slovenia for temporary employment may
ship their personal effects exempt from tax.
The individual will be required to present:
- Confirmation of employment from a Slovenian employer
- Registration of residence in Slovenia
- A signed document indicating that the goods are used and at least 6
months old, and no other goods were imported within the previous 12
months
Moving Permanently
Slovenian citizens returning to live permanently in Slovenia from
Canada may ship their personal effects exempt from tax within 12
months of settling in Slovenia.
The conditions for a tax exempt entry of personal goods are as
follows:
- The items cannot be lent, rented out, sold, or otherwise dispensed
with for the first 12 months of living in Slovenia
- The goods have been used by the owner for at least 6 months
- No other goods have been imported by the owner in the previous 12
months
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
- Students will require a letter from the Slovenian school confirming
their status at the institution
- Canadians moving temporarily must provide a Slovenian residence
registration and an employment offer
Sources:
https://www.fidi.org/sites/default/files/public/2020-03/M_Svcs_Customsregulation_Slovenia_0.pdf
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32009R1186
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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, Chocolate, Candies
Foodstuffs may be shipped to Slovenia if they abide by the sanitary
standards of the European Union.
You May Ship
- Chocolate
- Confectionary
- Powdered infant milk, food, and foods for special medical diets*
- Honey*
- Baked goods providing they do not contain meat
- Olives stuffed with fish
- Pasta and noodles (cannot contain meat)
- Live mussels, snails, and oysters*
*Maximum of 2 kg Do Not Ship
- Potatoes
- Perishables
- 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.fu.gov.si/en/life_events_individuals/import_of_food/
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 |
Samples
Commercial samples can be shipped to Slovenia from Canada as a
temporary admission for the purpose of demonstrating product or to
solicit sales.
Samples are allowed duty-free entry provided:
- They are in small quantities
- They have been supplied and/or distributed without charge
- They have no commercial value, i.e. they cannot be sold or exchanged
for money
- They can be clearly identified as advertising samples
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://eur-lex.europa.eu/collection/eu-law/treaties/treaties-force.html
https://www.uradni-list.si/_pdf/2000/Mp/m2000081.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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
Advertising material may be shipped to Slovenia from Canada exempt
from duty if it is to be displayed at trade fairs, meetings,
exhibitions, etc. providing:
- It is returned to Canada within 6 months of its arrival in Slovenia
- The quantity of material or goods is appropriate for the size of the
event
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.uradni-list.si/_pdf/2000/Mp/m2000081.pdf
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirect=true&treatyId=533
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 |
Repairs
Sending equipment for repair to Slovenia from Canada will be exempt
from duty and taxes under the European Union's inward processing
rules.
And warranty repairs done in Canada at no charge will be exempt from
duty and VAT when the equipment returns to Slovenia.
Items Under Warranty
As Slovenia and Canada are part of the EU free trade agreement (CETA),
items repaired in Slovenia under warranty are exempt from duty and
will not incur GST when they re-enter Canada.
Items No Longer Under Warranty
If a piece of equipment no longer under warranty is repaired in
Slovenia, it will incur GST on the value of the repair and on any
parts used to effect the repair.
Sending Product for Repair to Slovenia
Products sent to Slovenia from Canada for repair will be exempt from
duty due to the inward processing rules of the EU.
Returning Repaired Product to Slovenia
Products repaired in Canada under a warranty will be exempt from duty
and VAT when they are returned to Slovenia.
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 Slovenia 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://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 |
Temporary Imports
Temporary imports may enter Slovenia from Canada exempt from import
duties provided they return to Canada in the same condition as when
they arrived in Slovenia.
Temporary imports includes items such as:
- Samples for display at exhibitions and trade fairs
- Professional and research equipment
- Brochures, pamphlets, and other similar advertising materials
For items that are given away at exhibitions and fairs, they may enter
Slovenia as long as:
- There is no charge for their distribution
- It can be clearly seen that they are for advertising only
- They have little value and cannot be used for commercial exchange,
i.e. sold for money
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Slovenia, 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 can be found
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:
- The goods arrive and leave in the same condition except from normal
wear-and-tear, and they undergo no repairs nor are they used in
manufacturing
- Stay no longer than 2 years in Slovenia
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://www.fu.gov.si/fileadmin/Internet/Carina/Podrocja/Uvoz_blaga/Opis/EN_Import_procedures.doc
https://www.fu.gov.si/en/customs/areas_of_work/customs_declaration_and_other_forms_ata_tir/#c3247
https://eur-lex.europa.eu/collection/eu-law/treaties/treaties-force.html
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 |
Permanent/Sold Goods
Sold goods shipped to Slovenia may enter exempt from duty up to a
value of €150 (about $225 CAD). There is no threshold for VAT;
all imports regardless of value will incur VAT.
Occasional Shipper
If you only ship sold goods occasionally to Slovenia, for example, on
eBay, duty will only be charged if the shipment's value is greater
than €150 (about $225 CAD). However, VAT will be charged on the
shipment no matter its value.
Regular shipper
If you regularly ship sold goods to Slovenia from Canada, we recommend
that you employ the services of a licenced Slovenian customs broker.
Sources:
https://en.posta.si/home/postal-services-/import-export
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Jože Plečnik
Turjaška ulica 1
1000 Ljubljana
Slovenia
Phone: +386 1 200 11 88 | 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 |
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Duty &
Taxes
Slovenia Shipping Insurance
Questions
about Shipping to Slovenia