EXEMPTIONS IN PASSENGER TRAFFIC

Foreign and domestic passengers are exempted from paying customs and tax at import of:

• Personal luggage, that are considered to be objects for personal use of the passengers during travelling – clothes and cosmetics, cameras and portable devices (radio- CD player, TV, computer etc.) such objects cannot be borrowed to others for usage
• Objects that are non commercial (considering kind and amount) that are not for resale – smaller household devices whose total value is under KN 300
• Passenger are exempted from paying customs for the following goods:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco
• One litre of alcoholic beverages
• 2 litres of liqueurs or dessert or sparkling wines
• 2 litres of table wine
• Perfume up to 50 ml
• 250ml of toilet water
• Medications and medical products in the amount necessary for personal passenger use (which is proven by the medical documentation)
• Homeopathic products (one packet)

Passengers younger than 17 year are not exempted from paying customs for tobacco and alcoholic beverages.

Exemptions are not valid for the crew in transportation vehicles, employees at the border and persons residing in the border area.

On the goods from the country with which Croatia closed the Trade Agreement the lower tax rate can be applied if the condition for preferential treatment is fulfilled. In many cases such goods will be exempted from paying customs duty.

Object that do not fulfil the named condition are liable for the payment of customs and taxes.

LIMITATIONS AT IMPORT OF GOODS IN THE PASSENGER TRAFFIC

At the import of certain kinds of goods separate rules and limitations are applied, concerning the obligation of possessing certain documentation of authorised bodies, the limitation of amounts and performing special procedures of control at goods import.

Bringing in and taking out of cash and cheques

The foreign currency cash and cheques, and the cash and cheques in Kuna the foreign and domestic passenger, can bring in or take out without limitations, however, she/he is obligated to report to the customs officer bringing in or taking out the amounts in the counter value of Euro 10,000.00 or more.

Cultural heritage

Cultural heritage (collection, archaeological artefacts, paintings, sculptures, old books, ethnological treasures etc) can be brought in or taken out only on the basis of the approval of the body in charge of the protection of the cultural heritage (export licence)

Live animals, temporary import of pets

All kinds of animals can be imported in Croatia over designated border crossings on which the veterinarian inspection performs the medical check. Every animal must have international certificate on the animal health or veterinarian certificate issued by the country of export.

Temporary import or export of animals, pets (dogs, cats, birds etc.) for the shorter period of time (touristic travelling, holidays etc.) can be allowed on all border crossings without veterinarian check under the condition that dogs, cats and tamed ferret.

• carry microchip
• have passport or veterinarian certificate (issued by the authorised veterinarian of the authorised body)
• are vaccinated against rabies (into passport or veterinarian certificate must be stated until when the certificate is valid)

Protected species

Specimen of the endangered species of wild flora and fauna (f.e. turtles, snakes, birds, lizards) and trophies and products made of such animals and plants, can be imported or exported only on the basis of the international certificate, CITES, that is issued by the authorities of the exporting country.

Import of food

Food, regardless of the amount that is being imported, must comply to the regulations on food and is subject of the check of the veterinarian inspector on the border crossings prior to entry, while the import of the products of the animal origin (meat and meat products and all other products that contain meat, eggs, milk, cheese and other dairy products, and animal food based on animal content),is free up to the amounts listed in the table – the amounts of products of animal origin that the passengers can bring in the personal luggage at entering ht Republic of Croatia, per passenger depending on the country from which it is being brought in, while bringing in of a higher amount is only possible with the possession of the foreseen certificate of the country to which it is being brought in and with the special veterinarian check. All products that do not comply with the stated requirements will be taken from the passenger and removed by the veterinarian inspection.

Amount /kg	COUNTRY	PRODUCT	REMARK
10	European union,Andorra, Lichtenstein, Norway, San Marino, Switzerland, Faroe Islands, Greenland, Island	Meat Milk Meat products Diary product	No condition must be fulfilled
10	European union,Andorra, Lichtenstein, Norway, San Marino, Switzerland, Faroe islands, Greenland islands	Milk powder for Food for and food for special needs	No need to be put into the refrigerator prior to consumption Are packed with the protection producer seal and meant for the sales to the end consumer Packing is not damaged, except if it is not being used at the moment
2	Other countries – third countries		No need to be put into the refrigerator prior to consumption Are packed with the protection producer seal and meant for the sales to the end consumer Packing is not damaged, except if it is not being used at the moment
10	European union,Andorra, Lichtenstein, Norway, San Marino, Switzerland, Faroe islands, Greenland islands	Special food for pets used for medical purposes	No need to be put into the refrigerator prior to consumption Are packed with the protection producer seal and meant for the sales to the end consumer Packing is not damaged, except if it is not being used at the moment
2	Other countries – third countries	Special food for pets used for medical purposes	No need to be put into the refrigerator prior to consumption Are packed with the protection producer seal and meant for the sales to the end consumer Packing is not damaged, except if it is not being used at the moment
20	All countries	fresh, dried, boiled, marinated or smoked fish Some shell fish f.e. scampi, lobster honey, live oysters	The fresh fish is eviscerated (the bowls are removed) The weight of the fishery products is not over 20 kg or the weight of one fish per person, depending which weight is higher - The amount does not pertain to the fishery product coming from Faroe Islands or Iceland.
10	European union,Andorra, Lichtenstein, Norway, San Marino, Switzerland, Faroe islands, Greenland islands	honey, live oysters
2	Other countries – third countries	honey, live
Unlimited amounts	All countries	Bread, cakes, cookies, chocolate and (including sweets) that are not mixed or filled with meat products Food additives packed for the end consumer Meat extracts and concentrates Olives filled with fish Pastry that that are not mixed or filled with meat products Soups and spices packed for the end consumer Other groceries, that do not contain fresh or processed meat and products of mild and contain less than 50% of processed eggs or fishery products
Unlimited amounts	All countries	All products	If they fulfil the requirements of the commercial shipment which includes:: Appropriate certification Declaring the goods with the appropriate documentation to the veterinarian control on the approved border crossing
Additional limitation	All countries	Products of animal origin of the protected special	F.e. caviar from the endangered species, the amount is limited to maximally 125 g per person

Plants

Plants, seed, propagating material, organic fertilisers and plant products by which plant vermin can be brought into Croatia, can be imported only on the border crossings where the border inspection performs the health control. Every shipment must have certificate on the health condition (fitocertificate) issued by the exporting country.

Health control and fitocertificate are not obligatory if the passenger is importing small shipment of vegetable and flower seeds in the original packaging and of the total weight of 100g, i.e. flower bulbs in the original packaging and of the total weight of 3 kg with declaration and origin from the countries of the European Union.

Medications

The passengers can for their personal use bring in medication in the amounts necessary for treatment of up to one month and that is based on the medical documentation (medical history and similar) Import or export of drugs is forbidden for the passengers but the medications containing drugs can be brought in or taken out in the amount necessary for the personal use for the period of up to five days and with possession of the appropriate medical documentation.

Weapons

At the crossing of the state border the passenger must report to the police weapons and ammunition that they are carrying. Over the state border only weapons for which the permit is possessed can be carried. To the foreign passengers the border police issue the Authorisation for carrying and keeping of sports weapons during their stay in the Republic of Croatia.

Temporary import

Foreign passengers can temporary import the object that is necessary for the purpose of their travel in the Republic of Croatia for purposes of tourism, sport, business meetings etc. The objects must be brought in with the passenger or in the personal luggage and taken out at the latest when the passenger leaves the area of the Republic of Croatia. Personal car, caravan etc can be temporary imported for the longest period of six months within the period of twelve months, while the floating vessel for entertainment can be imported for the period of eighteen months.

The right for the temporary importation pertains to the transportation vehicles:

• Registered outside the area of the Republic of Croatia on the name of a foreigner
• Are owned by y foreigner i.e. the person with the usual residence outside the Republic of Croatia
• That are used by persons with the usual residence outside the Republic of Croatia

Temporary imported objects and transportation vehicles cannot be given to other persons to be used for other purposes. If temporary imported objects and transportation vehicles are given to other persons to be used for other purposes, it is considered that a customs offence is committed.

Export of goods

In Croatia the export customs duties are not prescribed, so the duties at export are not calculated, which does not mean that the goods are not subjected to the export control (health regulation, endangered species, cultural heritage etc.)

Refund of VAT

Foreign travelers without permanent or temporary residence in the territory of the Republic of Croatia are entitled to a refund of VAT for the items bought in Croatia under the following conditions:

• The value of items per one invoice exceeds HRK 740
• Seller must issue a filled in PDV-P form
• Buyer or somebody representing him or her must transport the purchased items abroad within the period of three months from the date of issuing the invoice
• The purchased items must be submitted to the customs where PDV–P form is verified and customs register number and the date of crossing the border is entered

Buyers must submit a claim for refund of VAT no later than six months from the date of issue of the invoice.

The right to a VAT refund does not apply to oil derivates.