The level of customs duty applied on imported goods depends on the type and country of origin. Goods are classified in accordance with the European Union's Harmonised Duty System. But there are few exceptions from customs duty. VAT on permanent imports is payable at the point of entry and at the end of the period of temporary import. Excise duties for imported goods are also administered by customs authorities, as well as charges related to import and export Excise duty applies to certain kinds of imported goods - wines, spirits, beer, tobacco products and hydrocarbon fuels and lubricants.
Tax is set as a fixed amount per unit of the product concerned.
Slovak foreign trade laws are very liberal. For example, the surcharge on imported goods has been abolished since October 1, 1998. The goods imported are not older than one year by the time of their import in the Slovak Republic and were not used, whereby the Slovak legal entity will use it at least two years from its release into free circulation from customs duty for the purpose previously stated. A document declaring that the imported goods and their technical specifications are not comparable to any goods produced locally. The goods certification, certificate of warranty, technical specification certificate of type plate verifying the age of the goods.