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Customs procedures for imports and exports under the Union Customs Code

Finance

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.
  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;
  • 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;
  • Register in the Economic Operators Identification and Registration System (EORI) (only in Slovak). For a natural person who is not an entrepreneur, registration in this system will be carried out on the basis of 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:

3. Lodging a customs declaration

A customs declaration can be filed via:

  • The trader's workdesk (only in Slovak): After login, search for an import or import customs declaration form.
  • 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:

EU legislation:

Last modified: 7. 1. 2021
Publication date: 25. 9. 2020

The responsible person:

Financial Administration of the Slovak Republic
+421 (48) 4317 222

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