Further clarification of HAKOM regarding postal items containing goods from third countries as of 1 July

Clarifications are given following inquiries and comments from users and the interested public regarding the collection of customs brokerage costs on postal shipments containing goods from third countries in international traffic.

ZAGREB, 14 July 2021 - The Croatian Regulatory Authority for Network Industries (HAKOM) received several inquiries and comments from users and the interested public regarding the collection of customs mediation fees on postal consignments with goods from third countries in the international traffic as of 1 July 2021. The HAKOM clarifications are given below.

The provision of postal services in the Republic of Croatia is regulated by the Postal Services Act, the Ordinance on the provision of universal service, the general conditions of postal service providers and the acts of the Universal Postal Union (UPU) for postal services in international traffic.

In accordance with the Universal Postal Union, the postal items submitted to customs inspection may be charged, with respect to postal procedure, by a fee for submission to customs inspection. Accordingly, neither HP - Croatian Post Ltd. (HP) nor other authorised postal service providers are not competent to carry out a customs procedure or decide which postal items will be subject to control or inspection, but the Customs Administration of the Ministry of Finance of the Republic of Croatia (Customs) is authorised to do so in the Republic of Croatia. Postal service providers in the customs procedure appear as an authorised/designated intermediary between customs and postal service users.

In the customs procedure, the postal service provider, with the exception of the cost of presenting the consignment for customs inspection and the cost of VAT for goods contained in postal consignments, may charge the costs that the postal service provider itself calculates as its own expense incurred for brokering the customs procedure.

As of 1 July 2021, a control check service shall be charged for postal items of goods consigned from third countries in accordance with the new legislative framework. The provision on free import of postal items up to EUR 22 converted in HRK equivalent has been abolished and new customs procedures and forms have been prescribed. The authorised postal service providers in the international postal traffic will act according to new procedures and will fill in forms under customs supervision for VAT collection and release of goods for free circulation.

In the postal items  containing goods without origin or coming from non-EU countries , for the whole territory of the EU the  costs are charged under the provisions of national regulations (VAT is charged up to the amount of EUR 150 on the declared value of the content of the shipment and the cost of customs intermediation of authorised postal service providers, over EUR 150  up to EUR 1000, VAT and customs charges is being charged  on the declared value of the content of the shipment and the cost of customs mediation of authorised postal service providers, and over EUR 1000 of the declared value of the content, a special procedure is  applied  the including freight services.

As from 1 July 2021 (link) all information on the customs procedure in the postal traffic is also available on the official website of the Customs.

In addition to the all above and considering several individual inquiries from the users, it is pointed out that, according to the provisions of the Postal Services Act and acts of the Universal Postal Union, the user  as recipients and final consumers, are not the owners of postal items until delivery from the provider regardless of whether or not they paid the price of the postal service. According to the above regulations, it is not possible for users / final consumers to pick up their postal item from HP or another authorized provider before receiving it by delivery, nor can they take it to Customs for submission for customs inspection before delivery.
 
HAKOM is monitoring these legal changes, being in the contact with the competent authorities regarding the implementation of the relevant customs and / or tax procedure when importing goods from third countries and it will monitor the costs of the HP inspection service process, all in order to determine the price of the service based solely on the actual cost price.