The VAT rate is based on the CIF value of the goods, and the customs and excise duties. The Slovak Republic is a contracting party to the Harmonised System. There are some quantitative restrictions on certain imports, and import licences are not needed in order to import goods. Import licenses are required for a few strategic items, namely - crude oil, natural gas, firearms and ammunition and narcotics. Licenses are issued by the Slovak Ministry of Economy.
Licenses issued in the Slovak Republic are valid only in the Slovak Republic.
Goods imported into the Slovak Republic as samples are admitted duty free, provided the quantity does not exceed that customary for commercial samples. Valuable samples may be temporarily imported under bond. Goods are dutiable ad valorem on the CIF value. Specific rates are usually based on the nett weight. There are adequate storage and customs facilities at the Bratislava Airport and near other various potential points of entry.