How to Import Goods into Croatia: A Step-by-Step Guide

Importing goods into Croatia means following EU customs rules. For businesses new to the market, the process can seem complex, but breaking it down into clear steps makes it manageable. This guide covers the essential requirements, from registration to post-import obligations.

Step 1: Register for an EORI number

Every business that imports or exports goods within the EU needs an Economic Operators Registration and Identification (EORI) number. In Croatia, you apply through the Customs Administration. The number is free and usually issued within a few days. You will need your company registration details and tax identification number (OIB).

Step 2: Determine the correct customs procedure

Most imports will be for ‘release for free circulation’, meaning the goods enter the EU market permanently. Alternatively, you may use special procedures like customs warehousing or inward processing if you plan to re-export or store goods temporarily. Choosing the right procedure affects when duties and VAT are due.

Step 3: Classify your goods and check restrictions

All goods have a commodity code under the EU’s Combined Nomenclature. This code determines the duty rate, VAT rate and any import restrictions. You can find the code using the EU’s TARIC database. Some goods, such as food, chemicals or pharmaceuticals, require additional licences or certificates from Croatian authorities.

Step 4: Prepare the required documents

A standard import declaration requires several documents:

• Commercial invoice
• Packing list
• Transport documents (bill of lading or airway bill)
• Proof of origin (if claiming preferential duty rates)
• Any licences or certificates

Keep documents in order, as customs may request them for verification.

Step 5: Submit the customs declaration

You can submit the declaration yourself using the Customs Administration’s electronic system, or hire a customs broker. The declaration must include the value of the goods, their origin and the commodity code. Upon acceptance, customs will calculate any import duty and VAT payable.

Step 6: Pay duties and VAT

Import duty is usually a percentage of the customs value, while VAT is applied at the Croatian standard or reduced rate on the total of customs value plus duty. Payment is due before the goods are released, unless you have a deferment account. VAT-registered businesses can often reclaim import VAT through their regular VAT return.

Step 7: Receive the goods and keep records

Once payment is confirmed, the goods are released. You should store all import documentation for at least ten years, as required by Croatian tax law. This is essential for audits and VAT reclaims.

Practical tips for a smooth import

• Work with a licensed customs broker if you are new to importing – they can handle paperwork and advise on duty optimisation.
• Check for preferential trade agreements between the EU and the country of origin, which can reduce or eliminate duties.
• Consider using a customs warehouse if you import regularly but want to delay duty payment until goods are sold.
• Stay updated on changes to EU customs rules, as regulations evolve periodically.

Importing into Croatia is a structured process that becomes easier with experience. By preparing in advance and using the right tools, your business can keep goods flowing without unnecessary delays.