When moving between the EU Member States, personal effects of natural persons are not eligible to customs formalities.
Conditions for the relief from import duties are governed by Council Regulation (EC) No 1186/2009. Pursuant to the below-described conditions, natural persons have their personal effects, which they bring on the territory of the Czech Republic (EU), relieved from customs duty.
RELIEF FROM IMPORT DUTIES
CHAPTER I
Personal effects of natural persons imported upon the transfer of their usual place of residence from a third country to the territory of the Communities - Article 3 - Under the conditions as stipulated in Articles 4 to 11, such personal effects of natural persons imported upon the transfer of their usual place of residence to the customs territory of the Communities are relieved from import duties.
Article 4
Personal effects are relieved from import duties, if:
(a) such personal effects, with the exception of special cases justified by circumstances, have been held by the person in question, and if they constitute non-consumables, they were used at the previous usually place of residence for at least six months prior to the date as of which such person terminated his or her usual residence in the third country of dispatch;
(b) they are designed for an identical purpose at the new usual place of residence.
The Member States, moreover, cannot bind their relief from import duties to a condition that usual customs duties or taxes have been duly collected in respect of such personal effects in their country of origin or in the country of dispatch.
Article 5
1. Relief from import duties may only be enjoyed by such persons who have had their usual place of residence outside the customs territory of the Communities for an uninterrupted term of twelve months.
2. The relevant authorities, however, cannot allow any exemption from the rules as stipulated in Paragraph 1 under the condition that such person should be able to evidence that he or she is intended to remain outside the customs territory of the Communities for the term of at least twelve months.
Article 6
The following products are not be relieved from import duties:
(a) alcoholic products;
(b) tobacco and tobacco products;
(c) means of transport for commercial purposes;
(d) objects applicable to the performance of occupation, other than portable instruments and apparatuses required for the performance of occupation. SC 42/423L, Official Journal of the European Union, L 324/25.
Article 7
1. With the exception of extraordinary circumstances, personal effects are relieved from import duties, so long as they are proposed in a customs declaration for release for free circulation within the term of twelve months of the date when the person commenced his or her usual residence on the customs territory of the Communities.
2. Personal effects may be released for free circulation within the term as stipulated in Paragraph 1, either in a single instance or gradually.
Article 8
1. Until the expiration of the term of twelve months of the date of delivery of a customs declaration containing a proposal for the release of the goods for free circulation, any personal effects relieved from import duties cannot be lent, pledged, leased or transferred for consideration or without consideration without informing the relevant authorities in advance thereof.
2. In the event when the personal effects are lent, pledged, leased or transferred prior to the expiration of the term as established in Paragraph 1, import duty is assessed on the effects in question, using rates in force as of the date of such borrowing, pledge, lease or transfer, according to the type and subject to the customs value as identified or established by the relevant authorities as of the relevant date.
Article 9
1. Contrary to Art. 7(1), personal effects may be relieved from import duties also if the customs declaration proposed their release for free circulation prior to the date when the person commenced usual residence on the customs territory of the Communities, if the person declares that he or she would really commence such usual residence within six month. Such declaration is subjected to the payment of a surety whose form and amount is determined by the relevant authorities.
2. If the provision of Paragraph 1 is applied, the term as stipulated in Art. 4(a) of the date of delivery of such personal effects to the customs territory of the Communities shall be applied.
Article 10
1. If the person in question, due to reasons related to his or her occupation, has abandoned the third country, where he or she had the usual place of residence, without having at the same time usual residence on the customs territory of the Communities, but he or she intends to commence such residence here on a later date, the relevant authorities may relieve from import duties any personal effects, which such person would bring to the territory.
2. Personal effects as stipulated in Paragraph 1 are relieved from import duties, under the conditions as stipulated in Articles 3 to 8, while:
(a) the terms stipulated in Art. 4(a) and Art. 7(first subparagraph) are counted from the date of delivery of such personal property to the customs territory of the Communities;
(b) the terms stipulated in Art. 8(1) is counted from the date of commencement of the usual residence of the person in question on the customs territory of the Communities.
3. Personal effects shall be relieved from import duties under the conditions that the person should declare that he or she would really commence his or her usual residence on the customs territory of the Communities within the term as determined by relevant authorities, in keeping with the relevant circumstances. Those authorities may require that such declaration should be connected with the payment of surety whose form and amount is duly determined.
Article 11
The relevant authorities may divert from Art. 4(a) and (b), Art. 6(c) and (d) and from Article 8, if the person in question is required to transfer his or her usual place of residence from a third country to the customs territory of the Communities as a result of extraordinary political circumstances.
