Overview of Czech Customs Import and Export Taxes

[Overview]

Whether individuals or business entities are engaged in the import of goods into the Czech Republic (importing from countries outside the EU), they must pay import duties and other taxes. All import duties and taxes are calculated based on the freight value, that is, the CIF price.

[Tariffs]

The Czech Republic's tariff rates are basically between 0% (such as books) and 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.

[VAT]

The standard VAT rate in the Czech Republic is 21%, and certain goods such as child safety seats and books enjoy a preferential VAT rate of 15%. VAT = VAT rate × (CIF price + import tariff).

[Tax threshold]

The Czech Republic has a tariff threshold. Imported goods with a value of no more than 150 euros (FOB) are exempt from tariffs; imported goods with a value of no more than 22 euros (FOB) are exempt from value-added tax.

[Others]

Consumption tax: a tax imposed on specific goods such as tobacco products.

Additional customs fees: fees imposed for inspections, tests and tests that must be performed when imported goods pass through customs.