Temporary entry of products into Croatia is regulated in accordance with the Union Customs Code (UCC) and international customs conventions. Croatia is a party to the Customs Convention on ATA Carnet, an international customs document which allows for temporary entry of goods on a duty-free and tax-free basis, whether shipped or hand carried.
Typically, the following goods are eligible to qualify for carnet entry:
- Commercial samples;
- Goods for international fairs and exhibitions; and
- Professional equipment (including tools and instruments, but not goods for processing or repair).
The carnet must be presented upon entry. Customs will stamp the carnet, thereby validating it. Upon departure, the carnet must again be presented for validation, confirming that the product is being transported out of the country. Failure to re-export the goods results in application of the duties.