Natural persons importing selected products liable to excise tax and designed for personal consumption (not for business) from third countries (outside the EU), may import such selected products relieved from customs duty, excise tax and value added tax, if their quantity should not exceed the following limits.
Goods imported by travellers in the Czech Republic in air transport – the following goods are relieved from customs duty, VAT and excise tax:
a) 200 cigarettes;
b) or 100 cigarillos up to 3 grams;
c) or 50 cigars;
d) or 250 grams of smoking tobacco.
Each of the quantities as described under subparagraphs (a) to (d) represent 100 percent of the total allowed quantity of tobacco products - i.e., not everything can be allowed. The proportion of products may be combined so that their sum should not exceed 100 percent. For example: a combination of 100 cigarettes and 50 cigarillos.
Goods imported by travellers in the Czech Republic - the following goods are relieved from customs duty, VAT and excise tax:
(a) A total of 1 litre of alcohol and alcoholic beverages with the alcohol content in excess of 22 volume percent or undenatured spirit with the alcohol content of 80 volume percent.
(b) A total of 2 litres of alcohol and alcoholic beverages with the alcohol content in excess of 22 volume percent.
(c) A total of 4 litres of still wine and 16 litres of beer.
(d) In respect of each motor vehicle, relief from customs duties, VAT and excise tax applies to automobile fuels imported in a regular vehicle tank, plus up to 10 litres carried in a can.
(e) Medicaments in quantities reflecting the personal use of travellers.
Each of the quantities as described under subparagraphs (a) and (b) represent 100 percent of the total allowed quantity - i.e., not everything can be allowed. The proportion of products can be combined so that their sum should not exceed 100 percent.
For example: a combination of 0.5 litre of spirits and 1 litre of intermediate products with the alcohol content of up to 22 volume percent.
Notice:
Relief from customs duty, excise tax and VAT in respect of tobacco products and alcoholic beverages does not apply to persons up to 17 years of age.
The above-described limits apply both to international natural persons arriving in the EU and to local citizens returning from abroad, and cannot be combined, and they are not either combined for several people or deducted if the total individual value of the imported goods is higher.
Goods imported by travellers eligible to the above-described relief from customs duty also include goods imported in personal luggage of travellers or in vehicles in which such travellers enter the territory of the EU.
