Who Must Submit a Customs Declaration.
Electronic import or export customs declarations apply to both individuals and legal entities importing goods into Slovakia from third countries or exporting them from Slovakia to third countries.
Guide to Submitting a Customs Declaration.
Activate your electronic mailbox Register in the Economic Operators Registration and Identification System Register in the Central Electronic Inbox Submit the customs declaration.
Activate your electronic mailbox Before proceeding with the customs declaration, you need to complete several steps.
One of the initial tasks is activating your electronic mailbox on the Central Public Service Portal. If you are an individual or a sole trader, you may not need to have an activated electronic mailbox for delivery.
To access the eSchránka, you need a qualified electronic signature, a chip card reader, and signature software.
Note.
A qualified electronic signature includes an identity card with loaded signing certificates, a residence permit for foreigners with loaded signing certificates, or a qualified electronic signature issued by an accredited certification authority. You can find a list of these authorities on the website of the National Security Authority of the Slovak Republic.
- Register in the Economic Operators Registration and Identification System (EORI) Next, register in the Economic Operators Registration and Identification System (EORI) (application available in English). Information on how to apply for an EORI identification number can be found at the provided link.
For individuals who are not entrepreneurs, registration is automatically done through the Central Electronic Inbox IS CEP. Such individuals do not need to register separately, following the procedures outlined in this link.
- Register in the Central Electronic Inbox (IS CEP) As legal entities and individuals authorized to conduct business, register in the Central Electronic Inbox IS CEP via the registration form.
Upon registration, a user account is created, and you will receive an email notification no later than the next working day after submitting the form.
Individuals who are not entrepreneurs do not need to register via the registration form. The information system will automatically register them upon their first login using the electronic ID card or through the slovensko.sk portal.
- Submit the Customs Declaration You can submit the declaration through:
The Central Trade Inbox after logging in. After logging in, locate the import or export customs declaration form in the form catalog. The specialized portal after logging in. This portal is specifically for submitting import customs declarations for low-value shipments by citizens, both individuals and legal entities.
Shipments eligible for customs declaration through this portal must meet the following conditions:
Low value not exceeding EUR 150 Goods in the shipment are not subject to excise duty (e.g., alcohol, cigarettes) Goods are not subject to prohibitions and restrictions (e.g., protected animals and plants, food, weapons) Commercial application software for declarants. In this case, you need to contact companies that specialize in such software and negotiate potential business conditions for purchasing the required equipment.
Knowledge of customs regulations and formalities is necessary for submitting a customs declaration. Violating these regulations and formalities may result in a customs offense or infraction, subjecting you to penalties.
Relevant Laws: Slovak Republic Regulations:
Annex 6 (Part B) with Annex 7 to Decree of the Ministry of Finance of the Slovak Republic No. 161/2016 Z. z. dated April 13, 2016, implementing certain provisions of Act No. 199/2004 Z. z. the Customs Act, as amended Annex 6 (Part A) with Annex 7 to Decree of the Ministry of Finance of the Slovak Republic No. 161/2016 Z. z. dated April 13, 2016, implementing certain provisions of Act No. 199/2004 Z. z. the Customs Act, as amended EU Regulations:
Annex B of Commission Delegated Regulation (EU) 2015/2446 of July 28, 2015, supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council, as regards detailed rules for certain provisions of the Union Customs Code Annex D of Commission Delegated Regulation (EU) 2015/2446 of July 28, 2015, supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council, as regards detailed rules for certain provisions of the Union Customs Code Annex B of Commission Implementing Regulation (EU) 2015/2447 of November 24, 2015, laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council establishing the Union Customs Code Annex C of Commission Implementing Regulation (EU) 2015/2447 of November 24, 2015, laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council establishing the Union Customs Code Annex 9, Appendix C1, and Appendix D1 of Commission Delegated Regulation (EU) 2016/341 of December 17, 2015, supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council, as regards transitional rules for certain provisions of the Union Customs Code when the relevant electronic systems are not yet functional, and amending Delegated Regulation (EU) 2015/2446 Legal provisions adopted at the EU level are available on the EUR-Lex portal.