Czech Republic citizens can purchase cigarettes, cigars, pipes, tobacco, alcohol, and mineral oils for personal use within European Union countries without paying consumption tax once they return to the Czech Republic. However, there are limits to the quantities that can be purchased tax-free, and this exemption does not apply to entrepreneurs.
Customs officers often find these limits are not adhered to, according to Vladimíra Malovíková, a spokesperson for the Customs Administration. During recent weekly inspections, customs officers in border areas with Poland secured over 14 kilograms of tobacco and over 31,000 cigarettes, where the total tax evasion exceeds 150,000 crowns.
Exemptions from consumption tax include a full car tank of diesel or petrol, along with a canister up to 20 liters, imported spirits up to 10 liters, beer up to 110 liters, wine up to 90 liters, sparkling wine up to 60 liters, cigarettes up to 800 pieces, tobacco up to one kilogram, or heated tobacco products up to 250 grams.
Since the beginning of January, an amendment to the consumption tax law expanded the range of tax-exempt imported products and their quantity limits. This includes the filling for electronic cigarettes, for which no consumption tax is paid up to 80 milliliters, as well as nicotine pouches and other nicotine and tobacco products up to 500 grams.
Malovíková added that if these set limits are exceeded, the products will be confiscated, and the case will be resolved in tax proceedings, suggesting that people should have a tax receipt for purchasing goods with them in case of need.