Czech Republic citizens are allowed to purchase certain goods, including cigarettes, cigars, pipes, tobacco, alcohol, and mineral oils, for personal use within European Union countries without paying consumption tax upon their return to the Czech Republic. However, there are specific limits to the quantities eligible for tax exemption, and it’s important to note that this exemption does not extend to entrepreneurs.

Recent inspections by customs officers in border areas with Poland have revealed instances where these limits are not adhered to. Vladimíra Malovíková, a spokesperson for the Customs Administration, reported that during weekly inspections, over 14 kilograms of tobacco and more than 31,000 cigarettes were seized. The total tax evasion from these instances exceeded 150,000 crowns.

The exemptions from consumption tax cover various products, including a full car tank of diesel or petrol, a canister up to 20 liters, imported spirits up to 10 liters, beer up to 110 liters, wine up to 90 liters, sparkling wine up to 60 liters, cigarettes up to 800 pieces, tobacco up to one kilogram, or heated tobacco products up to 250 grams.

As of January, an amendment to the consumption tax law has expanded the range of tax-exempt imported products and their quantity limits. This includes the filling for electronic cigarettes, where no consumption tax is applicable for quantities up to 80 milliliters. Additionally, nicotine pouches and other nicotine and tobacco products are exempt up to 500 grams.

Malovíková emphasized that exceeding these set limits could lead to the confiscation of products, and the case would be addressed in tax proceedings. She recommended that individuals should carry a tax receipt for purchased goods in case of any need for verification or inquiry.

Article by Prague Forum