1. How to lodge an import and export customs declaration electronically
2. Actions before lodging a customs declaration
3. Lodging a customs declaration

1. How to lodge an import and export customs declaration electronically

The conditions for filing an electronic import or export customs declaration apply to natural persons and legal entities importing goods to Slovakia from third countries or exporting goods from Slovakia to third countries.

The information will help you if you want to lodge a customs declaration electronically without authorising someone to represent you in customs proceedings, i.e. you will be the declarant in the customs procedure.

2. Actions before lodging a customs declaration

Before lodging an electronic customs declaration, you shall:

• Prepare a qualified electronic signature and smart card reader;
• Install the software, the so-called signature components published at the Central Government Portal;
• Activate an electronic mailbox at the Central Government Portal (natural persons and natural persons who are carrying out business activity (entrepreuners) do not have to have activated electronic mailbox);
• Legal entities and natural persons authorized to conduct business - Register in the Single Window information system IS CEP (only in Slovak) via the registration form. Based on the registration, a user account will be created for you. At the latest the next working day after sending the registration form, you will receive an email notification that you user account has been created. Non-entrepreneurial natural persons do not have to register via the registration form, the information system automatically registers non-entrepreneurial natural persons upon their first login via an electronic card with an electronic chip (eID card);
• Register in the Economic Operators Identification and Registration System (EORI) (English language available). For a natural person who is not an entrepreneur, registration in this system will be carried out on the basis of automatic registration in the Single Window IS CEP, i.e. a natural person who is not an entrepreneur is not required to register separately following the procedures specified in the link.

A qualified electronic signature is:

• An eID card (identity card with certificates for signing);
• A residence card for foreigners with signature certificates;
• A qualified electronic signature issued by an accredited certification authority, the list of accredited certification authorities (ACA) that currently provide the service of issuing qualified certificates for a qualified electronic signature is published on the website of the National Security Authority of the Slovak Republic. Holders of an alternative authenticator may request an accredited certification authority (ACA) to issue a mandate certificate to perform electronic signing. The alternative authenticator does not have a signature certificate loaded in the chip and therefore it is not possible to perform electronic signing of submissions with this card, it only serves to access the electronic mailbox on the Central Government Portal.

3. Lodging a customs declaration

A customs declaration can be filed via:

• The trader's workdesk (only in Slovak) by clicking on „login“ („Prihlásenie“), search for an import or import customs declaration form in the forms catalog.
• After login to the specialized portal (only in Slovak). Portal is only for the lodging of import declarations for low value consignments - citizens - natural persons as well as legal entities and self employed. Consignments for which a customs declaration can be lodged through this portal meet all the conditions below:
   
  - low value (not more than 150 EUR - a consignment whose own value of the goods excluding transport charges,
    insurance and other taxes and charges which are not included in the price of the goods and the amount
    of which can be ascertained from any of the relevant documents does not exceed this amount),
  - the goods in the consignment are not subject to excise duties (eg alcohol, cigarettes),
  - the goods are not subject to prohibitions and restrictions (eg protected animals and plants, food, weapons).

• Commercial application software for declarants. In order to do that, you need to contact companies dealing with this kind of software and agree on any commercial terms and conditions when purchasing the software.

To lodge a customs declaration, you must be familiar with customs legislation and formalities.

Where the provided data for the goods is incorrect, or the goods are released on the basis of forged documents or incorrect data or false data, and as a result a lower amount of import duty is levied, or measures relating to trade in goods are not applied, or prohibitions and restrictions are not applied, you commit a customs offence for which you may incur a sanction.

Explanatory laws:

Slovak legislation:

• Annex 6 (Part B) with Annex 7 to Implementing Decree of the Ministry of Finance of the Slovak Republic No 161/2016 of 13 April 2016, implementing certain provisions of Act No 199/2004, the Customs Code, and amending certain acts, as amended;
• Annex 6 (Part A) with Annex 7 to Implementing Decree of the Ministry of Finance of the Slovak Republic No 161/2016 of 13 April 2016, implementing certain provisions of Act No 199/2004, the Customs Code, and amending certain acts, as amended;
• Legislation adopted at the level of the Slovak Republic is available at the Slov-Lex portal.

EU legislation:

• Annex B to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code;
• Annex B to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015, supplementing Regulation (EU) No 952/2012 of the European Parliament and of the Council, as regards detailed rules concerning certain provisions of the Union Custom Code;
• Annex D to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015, upplementing Regulation (EU) No 952/2013, of the European Parliament and of the Council, as regards detailed rules concerning certain provisions of the Union Custom Code;
• Annex B to Commision Implementing Regulatio (EU) 2015/2447 of 24 November 2015, laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code,
• Annex C to Commision Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code,
• Annex 9, Amendment C1 a Amendment D1 to Commission Delegated Regulation (EU) 2016/341 of 17 December 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 where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446,
• Legislation adopted at EU level.