Czech customs management regulations and rules

The import and export of goods between EU member states is regarded as the circulation of trade within the EU and is exempt from tariffs. The import and export of goods from non-EU countries shall be subject to the unified tariff policy and tax rate of the EU. For specific tax rates, please visit the TARIC inquiry system website of the European Commission Customs Directorate-General:

ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp

The Czech Republic generally does not impose export taxes on exported goods, and also implements a policy of refunding value-added tax; imported goods are taxed according to country classification, and the import tax rate is mainly divided into three categories: ordinary tax rate, most-favored-nation tax rate and generalized preferential tax rate. In addition, various additional taxes are levied according to the circumstances.

Regarding the value-added tax on the circulation of goods between EU member states, each member state shall settle separately in accordance with its own tax laws under the guidance of relevant EU principles, and it shall serve as a source of fiscal revenue for each government. For goods imported from non-EU countries, importers can choose to clear customs at the first customs of the import destination country after entering the EU, or they can choose to clear customs at the customs of the import destination country. The procedure for exporting goods from the EU is the same as that for importing, but the goods must leave the EU customs area through the customs of the EU border country.