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Import
customs
AZERBAIJAN
No tax or levy is applied to imported books.
Law extracts in English
BULGARIA
Ratification of The Florence Agreement of 1997. Import duty of books
is 0%. Import duty on printing paper is from 0% to 20%.
Law extracts in English
CROATIA
The Florence Agreement was first ratified by Yugoslavia in 1951, by independent
Croatia in 1994. Based on this Agreement, books of professional, scientific,
artistic, cultural and educational character, textbooks intended for pedagogical
education for elementary, highschool and university education are exempted
from import customs duties and any other duties (VAT). Electronic carriers
(CD, diskette etc.) are not included. No licences are required for the
import of books. No import quotas apply. Import duty on printing paper
ranges from 5%-25%.
Law extracts in English
CZECH REPUBLIC
Books are not exempt from the payment of import duties.
GEORGIA
Customs regulations favour the following branches of the book sector:
Import of children's books and textbooks approved by the Ministry of Education:
Import of scientific, artistic and fictional Literature of which authors
are the citizens of Georgia; Import of Georgian books published abroad.
(These publications are exempt from import VAT, according to the tax Code
of Georgia).
Law extracts in English
HUNGARY
Hungary has been a signatory of the Lake Success Agreement since
1979, which in most other countries is called the Florence Agreement."
Import duty on books (i.e. from countries which have not signed the Lake
Success Agreement) is 0% and no other tax or levy is applied. Import duty
on printing paper is 0% (from Slovakia, Czech Rep. etc.), 3,3% (from EU,
EFTA, Poland etc.), 5% (e.g.. Romania), 8% (e.g. Russia)
Law extracts in
English
Law extracts in Hungarian
LATVIA
Exemption from duties is restricted to imports for libraries, schools
and scientific centres.
Law extracts in English
LITHUANIA
Lithuania is a party to the Florence Treaty and the Nairobi Protocol of
1998, except -among others - for parts which regulate internal taxation
on imported books. No licenses are required for the import of books. No
import quotas are applicable on the import of books. The importer must
pay excise taxes of 75% on erotic or violent publications. The 18% VAT
is applied only to erotic and violent publications imported into Lithuania.
VAT is paid as part of the customs clearing and is levied on the customs
value of such books, plus 75% excise tax.
Law extracts in
English
MOLDOVA
Books categorised as "culture, education and science", or those imported
by schools and nursery schools are exempted from customs tax. For other
library and press products (manuscripts, typewritten texts, etc.) import
tax is 5%.
Law extracts in English
POLAND
The normal customs duty on books is 25 % if the exporting country
is known. The rate is doubled if the country of the origin is not known.
However, thanks to Art.1 of the GATT on the General Most-Favoured-Nation
Treatment the customs rate on books is 0 % among WTO members. Furthermore,
if books in your personal luggage qualify as customary gifts worth less
than EURO 70, they are free from custom duties from all countries.
Law extracts in English
RUSSIA
Practically all kinds of decent books and equipment related to publishing
are exempt of import duties.
Law extracts in English
SLOVAKIA
Slovakia has been party to the Florence Agreement since 1997. However,
a regulation dating from 1994 had already exempted books and related materials
from import duties. On the other hand, surcharges introduced on the imports
of a number of commodities in 1999 include printing paper..
Law extracts in English
UKRAINE
Import duty on books is 5-10% and 15% plus a customs fee on electronic
sources of information. Importation of press products that promote the
ideas of war, racism and racial discrimination, genocide, etc.are prohibited
as is the importation of products that infringe intellectual property
rights.
Law extracts in English
YUGOSLAVIA
Yugoslavia is party to Lake Success Agreement of 1951. There is no
import duty on books to which the Agreement applies. Import duty on books
and other publications which are not covered by the Agreement amounts
to 10%. Import duty on paper for printing daily newspapers is 3%, and
on paper for book printing does not exceed 22%.
Law extracts in English
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