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 - the former relief ended on 30 June 2026; from 1 July 2026 a temporary €3 duty applies to eligible goods sold through distance sales. The item is determined by tariff classification, not physical quantity. Commission examples: 5 identical T-shirts = €3; a T-shirt and a watch = €6. An exception covers preferential or customs-union goods when VAT was not collected through IOSS and the goods are declared in H1), 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 - the former relief ended on 30 June 2026; from 1 July 2026 a temporary €3 duty applies to eligible goods sold through distance sales. The item is determined by tariff classification, not physical quantity. Commission examples: 5 identical T-shirts = €3; a T-shirt and a watch = €6. An exception covers preferential or customs-union goods when VAT was not collected through IOSS and the goods are declared in H1), 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.