The rules and procedures for the treatment of goods on import, export, and transit between the European Union and third countries are governed by the Customs Act (Act No. 199/2004, as amended).
The exemption of goods from import duty for persons enjoying privileges and immunities under international law is provided for by Sections 47 and 48 of the Customs Act. The group of the persons entitled to import duty exemption within the meaning of Sections 47(1)(a)-(c) and 48(1) includes: diplomatic missions, diplomatic staff, members of the administrative and technical staff of diplomatic missions, consular posts, consular officers, consular employees, as well as international organizations and their personnel, provided that they are nationals of the Slovak Republic, do not have domicile in the Slovak Republic, and do not do business in the Slovak Republic.
The exemption from import duty also applies to the goods serving the needs of or intended for consumption by family members of the members of diplomatic missions and consular posts.
Under Section 47(1)(b) of the Customs Act, the import duty exemption applies to the goods serving the needs of or intended for consumption by the members of the diplomatic missions and consular posts, including their family members who live with them in the same household. The import duty exemption in respect of road motor vehicles is granted on the principle of reciprocity vis-à-vis the respective third country in respect of no more than two road motor vehicles imported within two years regardless of whether the import takes place on behalf of a member of the diplomatic/consular corps or their family member.
With regard to the administrative and technical staff of the diplomatic missions and consular posts, Section 47(1)(c) of the Customs Act provides that the import duty exemption applies only to the goods serving the personal needs of or intended for consumption by the administrative and technical staff on their first official entry to the country, and the import duty exemption for road motor vehicles is granted on the principle of reciprocity vis-à-vis the third country in respect of no more than two road motor vehicles, as well as for the goods intended for consumption by the household which are imported along with the other goods when the staff move into the country. In this case, the release into the customs regime of free circulation must be applied for within six months of the day of the first official entry into the country. (form)
Under Section 48(1) of the Customs Act, the goods exempt from import duty which are intended for official purposes and consumption by the diplomatic missions, consular posts, third-country institutions, or international organizations, can be lent, pledged, leased or assigned without notifying the customs authority in advance only upon expiry of the period implied by the principle of reciprocity vis-à-vis the third country, but in no case earlier than 12 months following the receipt of a customs declaration releasing such goods into the customs regime of free circulation and, in the case of road motor vehicles, no earlier than after two years.
If a road motor vehicle imported under import-duty exemption is re-exported prior to the expiry of the above-mentioned period, or if import duty has been paid, or if a serious damage to the vehicle has occurred and been documented, another road motor vehicle may be imported under import-duty exemption instead of such vehicle (Section 47(1)(b)).
Under Section 48(2), where the goods exempt from import duty intended for the above-mentioned group of entitled persons is lent, pledged, leased or assigned prior to the expiry of the two-year period, the declarant is obliged to notify the customs authority in advance. The customs authority shall assess and charge import duty applying the rates applicable as at the day of the goods disposal based on the customs value accepted or determined by the customs authority as at such day. (form)
Under Section 48(3), the customs authority shall not charge import duty only if a diplomat or consular officer who is member of the staff of a diplomatic mission or consular post has been removed from their post and at least half of that period has elapsed, or the member of the diplomatic, consular or administrative staff of a diplomatic mission or consular post has died, or the road motor vehicle has been seriously damaged; the same applies to fleet motor vehicles.