Croatia Customs Import and Export Taxes and Fees

Summary:

This article provides a detailed overview of Croatia's Value Added Tax (VAT) system, including the varying VAT rates applied to different categories of goods and services. It also explains the additional VAT on imported goods and mentions Croatia's import customs duty threshold policy that may waive duties for goods below a certain value, aiming to alleviate the burden on small businesses and individual consumers.

Value Added Tax (VAT)

VAT is levied on the sale of goods, the provision of services, and the import of products within Croatian territory. The VAT base is the turnover of goods or services. Croatia's VAT rates are divided into three categories: 5%, 13%, and 25%.

Goods and services subject to the 5% VAT rate:

Bread

Milk

Medicines

Medical devices

Movie tickets

Books

Scientific magazines

Goods and services subject to the 13% VAT rate:

Hotel services

Edible oils and fats

Child car seats

Diapers and baby food

Electricity

Transport and disposal of waste materials

Seeds

Pesticides

Fertipzers

Animal feed (excluding pet food)

Fresh meat

Fish

Vegetables

Fruits

Eggs

Value Added Tax (VAT)

In addition to customs duties, imported goods are also subject to Value Added Tax (VAT). The VAT rate is 25% and is calculated based on the goods' CIF value and customs duty amount.

Customs Standard Tax Threshold

Croatia has an import customs duty threshold. When the value of imported goods (FOB) does not exceed a certain amount (e.g., 150 euros), customs duties may be waived. This policy aims to ease the burden on small businesses and individual consumers.