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, provided that the goods are intended for personal use and not for resale. 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. The following indicative EU thresholds apply: 800 cigarettes, 400 cigarillos, 200 cigars, 1 kg of tobacco, 10 litres of spirits, 20 litres of fortified wine, 90 litres of wine (of which, a maximum of 60 litres of sparkling wine) and 110 litres of beer. These quantities are not strict allowances but guide values used by customs authorities to assess whether the goods are intended for personal use.

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:

• 4 litres of still wine and 16 litres of beer
• 1 litre of alcohol exceeding 22% vol. or 1 litre of undenatured alcohol of 80 % vol. or 2 litres of fortified or sparkling wine
• 10 litres of fuel in a portable container in addition to the fuel in your fuel tank
• tobacco products up to the limit set by the country you are visiting:
  a.) higher limit: 200 cigarettes or 100 cigarillos or 50 cigars or 250 g of tobacco, or
  b.) lower limit: 40 cigarettes or 20 cigarillos or 10 cigars or 50 g tobacco (Slovakia applies the lower limit for travellers arriving by land and sea transport)
• other goods (including perfume, coffee, tea, electronic devices, etc.) up to the value of 430 € for air and sea travellers and u300 € for other travellers. For travellers under 15 years of age, this limit may be reduced to 150 € depending on the Member State. The value of an individual item cannot be divided among travellers.

Transport of pets is allowed only with the respective animal health documentation (e.g. EU pet passport or EU animal health certificate, depending on the country of origin).

The import of firearms and certain weapons requires compliance with specific legal requirements, including the relevant permits or firearms documentation.

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.

Currency restrictions

The import and export of local and foreign currency are permitted. When entering or leaving the EU to or from third countries, cash or equivalent financial instruments (such as bearer negotiable instruments, e.g. certain cheques, and some forms of gold) with a value of 10,000 € or more must be declared to customs using the official declaration form.

More information: Taxation and Customs Union, European Commission