National Tax and Customs Administration

Each product can be classified under a so-called heading, which has an individual duty rate to use for calculating the amount of the public dues payable for that product. Please note that a significant proportion of computer products are subject to a duty rate of 0%, however, a value added tax of 27% must be paid even in such cases. The basis for the payment of public dues is the value of the goods plus transportation costs (customs value).

Where customs duties are also payable on a given package, the value added tax will be based on the customs value of the products plus customs duties. When you know the tariff heading and the associated duty rate for of each product, it will be easy for you to calculate whether, after paying all public dues, you can really have cheaper access to products you want to buy cheaper from outside the European Union.

In some cases, additional administration fees (related to customs administration) may be charged by the Post, the amount of which can be found in the current tariff of the Post.

Some examples for products popular in postal traffic and public dues payable on them (specific product type, value, and heading – this may vary depending on the characteristics of the specific goods) are as follows:

* statutory exchange rate

** rounded to HUF 100, in accordance with legal requirements

*** the value of the goods is less than EUR 150, therefore, they are duty free

So, based on the example from the table above, a Hungarian recipient orders two MP4 players from China for personal use. The value of the players is EUR 152 each, and the total shipping cost is HUF 4,000.

• The basis for calculating the amount of public dues is therefore:
  • EUR 152 * 2 pieces * 362.16 + 4000 = HUF 114,097.
• The duty rate for the product is 5,2%, so the amount of duty is:
  • 114,097 * 5.2% = HUF 5,900.
• VAT is based on the value of the goods plus transportation cost plus the amount of duty:
  • 114 097 + 5900 = HUF 119 997.
• The VAT rate is 27%, i.e.
  • 119 997 * 27 % = HUF 32 399.
• Based on these calculations, the amount of public dues to be paid is:
  • 5 900 + 32 399 = HUF 38 299.
• + Postal administration fee related to customs clearance.

For determining the exact amount of your payment obligation, you can find useful information by visiting the website of the National Tax and Customs Administration (www.nav.gov.hu).