Area: Promet
Competent authority: MF
EZU URL: .nan
Initiative ID: 841
Initiative accepted and completed: '2017-11-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2017-10-18'
Initiative published: '2017-10-18'
Initiative submitted: '2017-10-18'
Response from the competent authority: 'Answer from the Ministry of Finance:The import
  of goods from third countries into the Republic of Slovenia is subject to European
  Union legislation, both in the customs and tax fields. The import of goods into
  the EU is governed by the Union Customs Code (Regulation (EU) No 952/2013 of the
  European Parliament and of the Council of 9 October 2013 on the Customs Code of
  the Union, hereinafter referred to as "Regulation 952/2013/EU"), and by the duty-free
  regime, Council Regulation (EC) No 1186/2009 of 9 October 2009 laying down a system
  of reliefs from customs duty within the Community (hereinafter referred to as "Regulation
  1186/2009/EC"). The field of value added tax is governed by Council Directive 2006/112/EC
  of 28 November 2006 on the common system of value added tax, which is implemented
  in the Slovenian legal order by the Value Added Tax Act (Official Journal of the
  Republic of Slovenia No 13/11 - Officially Consolidated Text, 18/11, 78/11, 38/12,
  83/12, 86/14 and 90/15). However, the exemptions from value added tax on imports
  are regulated in more detail in the Regulation on the conditions and manner of claiming
  exemptions under Article 51 of the Value Added Tax Act (Official Journal of the
  Republic of Slovenia, No 141/06, hereinafter referred to as the "Regulation"). Many
  Member States have an additional levy on passenger cars, which in the RS is regulated
  by the Motor Vehicle Tax Act (Official Journal of the RS, No 72/06 - Official consolidated
  text, 9/10 and 40/12 - ZUJF, hereinafter: ZDMV). The exemption from motor vehicle
  tax is laid down in Article 5 of the ZDMV.If a natural person transfers his normal
  residence from a third country to the customs territory of the Union, the car and
  other personal property may benefit from an exemption from import duties (customs
  duties) within the framework of the exemptions laid down in Articles 3 to 11 of
  Regulation (EC) No 1186/2009/EC. The exemption may be claimed by a natural person
  who has resided outside the Union for at least 12 months and who owned or used the
  personal property for at least 6 months prior to the move, provided that the goods
  are used for the same purpose. The exemption may be claimed within 12 months of
  the date on which the person moved to the customs territory of the Union. An electronic
  customs import declaration shall be lodged in order to claim the exemption. For
  the importer, the customs declaration shall be lodged by a customs representative
  (freight forwarder). The import customs declaration shall be accompanied by documents
  proving that the conditions for claiming the exemption are met and by a list of
  personal property, and by a written declaration that he has not claimed the exemption
  in question in the last 12 months and that he has used or owned the items listed
  for at least 6 months prior to the date of the move.In addition to the exemption
  from import duties (customs duties), an exemption from value added tax may also
  be claimed on the import of a passenger car and other personal property in accordance
  with Articles 5 and 6 of the Regulations.In accordance with Article 3 of the ZDMV,
  a tax is payable on the import of a passenger car on motor vehicles put into circulation
  or registered for the first time in the territory of the Republic of Slovenia. If
  the engine capacity of the motor vehicle is 2500 cc or more, an additional motor
  vehicle tax may also be levied. The rate of the motor vehicle tax depends on the
  type of engine, the CO2 emissions from combined driving and the Euro or particulate
  matter emission level. The rates are set out in Article 6 of the ZDMV.  The information
  for the calculation of the DMV (car data) is entered in the customs declaration
  in the prescribed code format. There is no exemption for transfers of residence
  from third countries. However, an exemption from motor vehicle tax is foreseen for
  passenger cars intended for the transport of families with three or more children.
  Such exemption can be claimed on importation as soon as the customs declaration
  for release for free circulation is lodged.The letter also highlights the costs,
  which we assume relate to the cost of customs representation (freight forwarder)
  and the cost of obtaining type-approval under the transport legislation. The exemption
  from motor vehicle tax for passenger cars intended for the transport of families
  with three or more children can be granted upon submission of the customs declaration
  for the release for free circulation of the passenger car to the Tax Administration.
  Proof of eligibility for the exemption must be provided. The proof shall be the
  certificate of the competent authority of the Ministry of the Interior on the joint
  household as recorded in the permanent population register. On acceptance of the
  customs declaration, the goods shall be released for free circulation on the same
  day. In this case, the customs declaration is the decision of the authority.If the
  person liable for motor vehicle tax pays the tax when the goods are released for
  free circulation (import), he may claim a refund of motor vehicle tax on a passenger
  car intended for family transport by submitting a refund claim to the Tax Administration
  within three months of import. The Tax Administration, taking into account the provisions
  of ZDAVP-2, ZUP and ZDMV, shall decide on the claim by issuing a decision. In the
  event of a positive decision in favour of the motor vehicle tax payer, the Tax Administration
  shall refund the tax paid to the applicant.'
Text file: 841.txt
Title: Importing a car Switzerland-Slovenia
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=841
