Within the EU/EEA/Switzerland, import and export of goods are not limited in any way, which also applies to goods for private purposes. It is, therefore, possible to import an unlimited amount of goods for private purposes from any EU Member State to Slovakia. There is no obligation to pay a tax in Slovakia, as the VAT and the excise tax on goods (where applicable) purchased for private purposes has already been included in the purchasing price in the given country.
Each country can set the limits in order to determine whether the tobacco and alcohol are for personal use. These cannot be lower than following: 800 cigarettes, 400 cigarillos, 200 cigars, 1 kg of tobacco, 10 litres of spirits, 20 litres of intermediate products, 90 litres of wine (of which, a maximum of 60 litres of sparkling wine) and 110 litres of beer. If travelling from one EU Member State to another one through Switzerland (or another non‑EU country), it is possible to carry goods for personal use without border formalities as long as the thresholds set out for the entry into Switzerland/re‑entry into the EU are not exceeded.
If entering the EU from a non‑EU country, it is possible to import goods free of customs duties, VAT and excise duties in the following quantities:
Transport of pets is allowed only with the respective veterinary certificate.
Weapons can only be imported with a firearms certificate.
When leaving the EU (and certain areas within the EU, such as the Canary Islands), it is possible to buy goods free of duty and tax in the so‑called “tax‑free shops” in airports and ports. There are no limits as to the quantity or value of the goods that can be purchased duty- and tax-free. Art objects and objects of historical value underlie/are liable to licence and customs duty.
The import and export of local and foreign currency are permitted. When entering the EU from third countries or departing to third countries, imported and exported money or other financial resources (bonds, cheques, trade drafts, precious metals and stones) above the equivalent of 10,000 € must be declared on an official form at the corresponding customs office.
More information: Taxation and Customs Union, European Commission