PL: Zwolnienie celne | DE: Zollbefreiung
Definition
Customs exemption is the total or partial release of imported goods from the obligation to pay customs duties. Exemptions are provided in Council Regulation (EC) No 1186/2009 establishing a Community system of reliefs from customs duty and cover a wide range of cases.
Key customs exemptions: personal property of persons transferring their permanent residence to the EU, wedding trousseaux, inherited property, charitable gifts, low-value consignments (up to EUR 150 — exempt from duty but not VAT), commercial samples of negligible value, advertising materials, goods for educational, scientific, and cultural purposes, honorary decorations, and sports trophies.
To benefit from a customs exemption, a customs declaration must be filed indicating the legal basis for the exemption and supported by documents proving the conditions are met. Customs exemption applies only to duty — import VAT may still apply.
Key customs exemptions: personal property of persons transferring their permanent residence to the EU, wedding trousseaux, inherited property, charitable gifts, low-value consignments (up to EUR 150 — exempt from duty but not VAT), commercial samples of negligible value, advertising materials, goods for educational, scientific, and cultural purposes, honorary decorations, and sports trophies.
To benefit from a customs exemption, a customs declaration must be filed indicating the legal basis for the exemption and supported by documents proving the conditions are met. Customs exemption applies only to duty — import VAT may still apply.