Personal property (goods for personal use or for satisfying household needs) inherited in a third country may be imported duty-free no later than two years from the final settlement of the inheritance. Within this period, personal property may also arrive in several separate consignments and the period stipulated may be extended by the customs authority on special grounds.
No relief may be granted for:
- alcoholic products,
- tobacco and tobacco products,
- commercial means of transport,
- articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased,
- stocks of raw materials and finished or semi-finished products
- livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.