Before ordering goods online, it is important for buyers to be aware of the relevant tax and customs legislation and any duties and other public dues that may be payable. When shopping via the Internet, it is worthwhile for you to find out the country from where the relevant goods are shipped, as goods ordered from one of the Member States of the European Union may be produced or warehoused in a country outside the European Union and consequently they must be subjected to customs clearance procedures upon their entry into the European Union. That process may lead to payment obligations of customs duties and taxes, as well as other administrative fees may be charged by the postal service provider.
When you order a product from a country outside the European Union, the ordering process will not be completed by placing the order, paying for the goods and other costs (express delivery, packaging, etc.).
Certain public dues (customs, VAT) and other administrative costs payable to the carrier (such as the postal service provider's customs clearance fee) may also be incurred. For consignments of less than EUR 150 in value, VAT will be charged at the time of sale, together with the price and other costs of the goods, if the online seller has connected to the IOSS (Import One Stop Shop) system. In this case, no payment obligation of customs duties or VAT arises during the customs clearance of such goods. You can find detailed information about the system under the tab “Changes as of 1 July 2021".
A customs declaration must be submitted for each consignment arriving from outside the European Union. There is no VAT exemption for such purchased goods. If a private individual from outside the EU sends a free gift to a Hungarian private individual, no duties and taxes are payable up to a value of EUR 45. All consignments purchased from third countries are subject to VAT, however, consignments with a value of no more than EUR 150 are free of duty, if dispatched directly to a consignee within the European Union. Over EUR 150 in value, both customs duty and value added tax are payable.
| Goods purchased | Consignment of gifts between private individuals | ||||
| Value | Customs duty | VAT | Value | Customs duty | VAT |
| up to EUR 150 | - | 27% | up to EUR 45 | - | - |
| over EUR 150 | tariff duty rate | 27% | EUR 45 - 700 | 2.5% | 27% |
|
| over EUR 700 | tariff duty rate | 27% | ||