Import VAT and Duty in Czech Republic
VAT Rates
The standard VAT rate in Czech Republic is 21% (DPH). A single reduced rate of 12%.
Import VAT and customs duty in Czech Republic are administered by Celní správa (Czech Customs Administration).
The rate applying on import is the rate that applies to a supply of the same or similar goods on the Czech Republic domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.
The Taxable Amount
Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.
Customs Duty
EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin, not by a flat national rule. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.
Low-Value Consignments
The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.
Postponed Accounting
Postponed import VAT accounting is available to VAT-registered Czech importers, allowing import VAT to be declared through the VAT return rather than paid at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.
Planning Duty and VAT for Czech Republic
Czech-bound containers typically discharge at Hamburg, Bremerhaven, Rotterdam, Koper, Trieste or Gdańsk, then move inland by road or rail. The choice between the northern German and Baltic gateways on one side and the Adriatic gateways of Koper and Trieste on the other is a genuine planning decision: the Adriatic routing can be materially shorter on the ocean leg for some services, while the northern gateways often offer denser rail and road frequency into Czech inland terminals.
That routing, and the country-specific points below, are what turn a generic EU calculation into a Czech Republic one. They belong in the landed-cost model from the outset rather than being discovered at clearance:
- Czech standard VAT is 21% with a single reduced rate of 12% — several aggregator sites still publish a superseded 19% figure
- ISPM 15 treatment and marking for all wood packaging
- CE marking and EU product compliance for in-scope product categories
Frequently Asked Questions
The standard rate is 21% (DPH). A single reduced rate of 12%.
The taxable amount is the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU form part of the customs value, so under-declaring freight understates the VAT.
No. The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. The EUR 150 threshold that remains relieves customs duty only — it has never been a VAT threshold.
From 1 July 2026 a temporary flat duty of EUR 3 applies per declared item category on consignments valued at EUR 150 or less. It is charged on the declarant, not the consumer, and runs until 1 July 2028.
No. Postponed VAT accounting changes when and how import VAT is accounted for, not whether it is due. The VAT remains payable; it is declared through the VAT return rather than paid at the frontier.