Czech Republic Customs Duty

Key Takeaways

• The Czech Republic’s standard VAT rate is 21%, with a single reduced rate of 12% for items like foodstuffs and hotel accommodation, and printed and electronic books at 0% since January 2024.
• The Czech Republic is an EU member that does not use the euro - it still applies the EU-wide €150 threshold, which is fixed in euros regardless of the koruna price on your receipt.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Orders over €150 pay 21% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.
• Customs clearance is handled by the Czech Customs Administration (Celní správa), a separate agency from the Financial Administration (Finanční správa), which administers VAT.

How Czech Import Rules Work

The Czech Republic is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 21%, the Czech Republic’s VAT rate sits close to the EU average. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 21% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 21% VAT collected by the courier, no customs duty.
• Over €150: 21% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

Because the Czech Republic uses the koruna rather than the euro, the €150 threshold that decides which regime applies is still fixed in euros EU-wide. When you check out in CZK, your order’s total value gets converted to euros at the exchange rate used at the time of the transaction to determine whether it falls under or over €150 - so an order priced right around the threshold in koruna can, in principle, land on either side depending on which day’s exchange rate is applied.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Czech Republic-Specific Considerations

Two separate agencies split the work that a single customs authority handles in some countries. The Czech Customs Administration (Celní správa) is responsible for supervising imports, assessing customs value, and collecting customs duty at the border, while the Financial Administration (Finanční správa) administers VAT registration and collection separately.

The Czech Republic recently simplified its VAT structure down to two rates: the 21% standard rate and a single 12% reduced rate, which covers items like foodstuffs, non-alcoholic beverages, certain medical equipment, children’s car seats, hotel accommodation, and admission to cultural events. Printed and electronic books carry a special 0% rate, in effect since 1 January 2024, so books shipped into the Czech Republic are VAT-free regardless of order value.

On the currency question, the Czech Republic has no fixed timeline to join the eurozone. Per an April 2025 joint assessment from the Czech Ministry of Finance and the Czech National Bank, the government has recommended not setting a target adoption date for now - the country is not currently in ERM II (the euro’s pre-adoption waiting mechanism) and did not meet two of the four Maastricht convergence criteria in 2024. That means the koruna is likely to remain the currency Czech shoppers pay in for online orders for some time to come, even as the €150 import threshold stays denominated in euros.

Frequently Asked Questions About Customs Duty in the Czech Republic

Why is the duty-free threshold in euros if the Czech Republic uses koruna?

The €150 threshold is an EU-wide rule set in euros for all 27 member states, including non-eurozone members like the Czech Republic. Your koruna order total is converted to euros at the transaction exchange rate to determine which import regime applies.

Is the Czech Republic planning to switch to the euro soon?

Not in the near term. As of an April 2025 assessment by the Czech Ministry of Finance and Czech National Bank, the government has chosen not to set a target date for euro adoption, and the country isn’t currently in the ERM II mechanism that typically precedes it.

Does the Czech Republic have reduced VAT rates for common purchases?

Yes. Alongside the 21% standard rate, a 12% reduced rate applies to categories like foodstuffs, medical equipment, and hotel accommodation, and printed or electronic books are taxed at 0% since January 2024.

Which agency actually clears my parcel through customs in the Czech Republic?

The Czech Customs Administration (Celní správa) handles customs clearance and duty assessment at the border. VAT registration and collection is managed separately by the Financial Administration (Finanční správa).

Where can I check product-specific duty rates for an order into the Czech Republic?

Use the EU tariff lookup tool for category-level duty rates, which apply the same way regardless of which EU country you’re in.