International destination listing

• animal fats and oils
• animal skins
• base metals and articles
• christmas trees
• coffee
• cereals
• ceramic
• clocks and watches
• cocoa powder and chocolate
• cigars and cigarillos
• dairy produce
• edible fruit and nuts
• fish
• fur skins (heads, tails, paws)
• fertilizers
• green and black tea
• glassware
• gun powder
• inorganic chemicals
• organic, inorganic compounds
• lighters
• live animals
• meat of poultry, rabbits, frogs, pigeons, whales, sharks, reindeer and quails
• mineral products
• organic, inorganic compounds
• pharmaceutical products
• photographic or cinematographic products
• products of animal origin (horsehair, feathers, bristles of animals)
• preparations of cereals, flour, starch
• parts of plants, plant products
• preparations of meat
• plastics and rubbers and articles thereof
• spices
• sugar
• spirits with alcohol content of less than 80%
• textile and textile articles
• un-manufactured tobacco
• vegetables (potatoes, tomatoes, onions, cauliflower, broccoli, carrots)
• wood and articles of wood.

Gifts

Gifts not exceeding 5000 crowns for the personal use of the addressee or family do not require an import permit. If the gift exceeds 2000 crowns, the addressee must provide a gift certificate authenticated by an authorized agent.

Stamps

Senders should ascertain import restrictions from the addressee before sending postage stamps. Gifts of philatelic articles are restricted to 3 per year and the shipment must not exceed 100 stamps and 100 crowns in value. Philatelic articles to philatelists must not exceed 1000 crowns in any year.

Used clothing

Used clothing, underwear and footwear is admitted only in the following conditions:

• persons emigrating for a lengthy period or for professional reasons
• inherited or bequeathed clothing
• personal clothing of travellers that accords with the duration and purpose of their journey.

Senders should state the relevant condition on the customs declaration.

Books, records, tapes and films

Postal articles containing books, printed publications, gramophone records, recording tape or cinefilms must not contain other goods.

Relevant inspecting authorities include:

• Ministry of Economy
• State Veterinary and Food Administration of Slovakia
• Ministry of Environment
• Ministry of Interior
• National Testing Institute

Personal exemptions for import:

• total value of imported goods must be less than €300
• cigarettes 40 pcs
• still wine 4L
• small cigars 20 pcs
• beer 16L
• cigars 10 pcs
• perfume and eau de toilette
• tobacco for smoking 50g
• coffee 500g
• spirits (not exceeding 22%) 2L
• tea 100g
• spirits (between 22% and 80%) 1L
• mineral oil.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• alcohol
• chain letters
• chicory roots
• electrical appliances
• hosiery
• lottery tickets
• live trees
• precious metals
• reproductions of bank notes or designs resembling them
• saccharine
• shoes
• stocks, non-negotiable
• toys.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Attach all invoices to the customs declaration.

The following documents may be required:

1. Commercial Invoice

2. Licence or Import Authorization

3. Certificate.

Certificates are required for goods that are subject to prohibitions and restrictions. Licenses are required for special types of goods (weapons, passports).

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.