Customs Duties & VAT

·         VAT (Value Added Tax):

·          - Standard VAT rate: 21%

·          - Reduced VAT rates: 12% (on food, healthcare products, books)

·         Duties:

·          - Goods from outside the EU may be subject to import duties, depending on the type and value.

·          - Goods from inside the EU have no customs duties.

De Minimis Thresholds

·         No Duty or VAT if goods are under 45 EUR and marked as 'gift' between individuals.

·         For business shipments:

·          - Under 150 EUR: No import duty, but VAT applies.

·          - Over 150 EUR: Both VAT and customs duties apply.

Required Documentation

·         Commercial Invoice (mandatory)

·         Packing List (if multiple items)

·         Customs Declaration (CN22/CN23) for postal shipments

·         EORI Number required for businesses

Shipping Within the Czech Republic (Domestic Rules - 2025)

Courier and Postal Services

·         Major couriers: Česká pošta, PPL, DPD, Zásilkovna, GLS

·         Delivery timeframes:

·          - Standard delivery: 1-2 working days

·          - Express delivery: Same day or next day

Cash on Delivery (COD)

·         Still very popular, especially with Zásilkovna and Česká pošta.

Address Format

·         Example:

·         Jan Novák

·         Květinová 123

·         110 00 Praha 1

·         Czech Republic

Special Shipping Considerations

Prohibited Items

·         Explosives, narcotics, some pharmaceuticals, pirated goods.

Restricted Items

·         Alcohol and tobacco products require special clearance.

Battery-Powered Devices

·         Must follow IATA guidelines if shipped by air.

New Updates in 2025

·         Digital Customs Clearance: Fully digital system.

·         Environmental Packaging Law: Mandatory eco-friendly packaging or environmental fee.

·         Carbon Reporting: Required for large businesses.

Popular Shipping Methods (2025)

·         Economy Shipping: 5-10 days internationally.

·         Standard Shipping: 2-5 days internationally.

·         Express Shipping: Next day / 2-day service.

Item	Rule
VAT	21% Standard, 12% Reduced
De Minimis (Gifts)	< 45 EUR
De Minimis (Business)	< 150 EUR (no duty, VAT still applies)
Documentation	Invoice, Packing List, Customs Declaration
Domestic Delivery Time	1–2 Days
Popular Services	Czech Post, Zásilkovna, DPD, GLS
Eco Packaging Requirement	Mandatory for businesses (2025 law)
Carbon Reporting	Mandatory for big companies
COD Option	Still very popular