MOVING OF HOUSEHOLD OBJECT INTO THE REPUBLIC OF CROATIA

By Article 187 paragraph 1 point 11 of the Customs Act (Official Gazette number 78/99 – 138/06) and Articles 17 – 21 of the Regulation on conditions and procedures for exemptions from paying customs duty (Official Gazette number 5/07) the exemption from paying customs duty and VAT on the household objects that are imported at moving of physical persons from other countries into the Republic of Croatia is regulated.

By the stated regulations, the import with exemption from paying customs duty and VAT is not limited to the kind, amount or value and is possible if the two conditions are fulfilled:

• There is the stay in the other country in the period of at least 12 months and
• The objects were in possession and use in the foreign household in the period of at least 6 months

Users can be:

• Croatian citizens that stayed or worked abroad or
• Foreign citizens that received from the authorised body of the state administration (Ministry of Internal Affairs) the permit of temporary or permanent residence in the Republic of Croatia

The usage of exemption is realised at moving in of the concerned person into the Republic of Croatia, and import can be performed during 12 months from the date of moving in, at once or in a few shipments and this dead line can be extended for the justified reasons.

The request for the usage of exemption is submitted to the customs houses that is in charge in accordance to the place of residence of the user in the Republic of Croatia, with submit ion of the following documentation:

• Document that proves the previous stay abroad (for the Croatian citizen that is the confirmation issued by the diplomatic or consular representative of the Republic of Croatia in the country of stay, or can be other documents that show the stay in the concerned country – documents for respiration and logging off the residence, confirmations of the foreign employer, for foreign citizens - travelling or identification document),
• Identification documentation (personal identification card)
• Statements on the date of moving to the Republic of Croatia
• The list of household objects that are intended for importation (in two copies)

The household objects are considered to be for example furniture, household appliances, different electrical equipment, other objects for house or flat decoration, and hobby tools, smaller agricultural tools and devices, as motor saw, rotary cultivator, lawn mower etc., if those objects are meant for the house usage or usage in the free time, and not for the professional usage. Cars, motorbikes, caravans, floating vessels can be considered to be the household objects, if the user of the benefit or the member of the family had them in their possession for six months, but also reasonable amounts of goods (for example one month food supplies) for which the six months holding is not necessary.

At import of the personal cars, motorbikes and floating vessels , with fulfilment of the above mentioned conditions, along with exemption from customs duties and VAT, for the concerned transportation vehicles is not necessary to perform the so called homologation but the exemption does not pertain to the special tax, this tax (so called excise) is always calculated and paid in accordance with the regulations of the Excise duties for personal cars, other motor vehicles and airplanes Act (Official Gazette number 139/97 -95/04).

The fact of possession and using of the household objects in the period of six months is proven by invoices or other valid documents, and if they are missing the customs officer assesses their usage in the process of customs declaration. The traffic documentation for the objects that must be registered (personal cars, motorbikes, floating vessels, caravans) or other documentation of ownership – sale contract or contract on granting can be used for the stated purpose.

The household object that are imported under exemption of customs duties and VAT cannot be sold, given to the others for usage, pawned, rented or used for other purposes in the period of 12 months from the date of the import customs declaration, unless previously the import duties from which the importer was exempted are paid at the authorised customs house.