goods of a non-commercial nature, with the value exceeding the established tax exempt limit of 300 euros, or in quantities exceeding the established allowable amounts exempt from taxes; for persons travelling by air or sea the tax exempt value limit is 430 euros;
goods and personal effects subject to import/export restrictions.
Travellers must lodge the customs declaration if they have purchased the goods outside the European Union:
with the value exceeding 1000 euros or in the quantity exceeding 1000 kg
Deposit of goods
Travellers may deposit the goods subject to declaration, if:
they have not enough money to pay the required import duties and taxes
they have no documents required for declaration (e.g. a special permit, etc.)
customs have suitable storage facilities
Goods may be deposited with customs for 20 calendar days based on the respective written application submitted by a traveller. Deposit period may be extended by 30 calendar days if a traveller submits a well-founded application in writing to apply for the extension.
The following goods will not be taken for deposit:
firearms and ammunition
highly flammable substances and explosives
radioactive substances and materials
goods and objects that may cause damage to other deposited goods or objects, storage facilities, or to the health of customs officials (decision will be made by the officer accepting goods for deposit)