Do you wish to submit a request for a review because you disagree with the decision of NAV (e.g. the amount of duty payable on your cleared postal item)?
Click here! (Please note that a discrepancy regarding the content of the postal item alone does not require a review, as the VAT rate
is the same for all goods under the automatic clearance procedure.)
If you do not entrust Magyar Posta with the customs clearance of your postal item (e.g. you initiate the customs clearance of your postal item via the NAV eVÁM interface or you entrust the customs clearance
to another customs agent), you must declare this in advance, before the goods arrive. If you are initiating customs clearance
via the NAV eVÁM interface,
click here to make the declaration. If you are using another customs agent,
click here.
CUSTOMS CLEARANCE OF POSTAL ITEMS FOR COMPANIES AND ECONOMIC ORGANISATIONS
Customs duties and service fees for postal items from non-EU countries for organisations |
EUR 0-150 |
Above EUR 150 |
Purchased goods |
VAT + postal contract customs clearance fee |
customs duty + VAT + postal contract customs clearance fee |
Excise goods |
excise duty + VAT + postal contract customs clearance fee |
customs duty + excise duty + VAT + postal contract customs clearance fee |
cologne, perfume |
VAT + postal contract customs clearance fee |
customs duty + VAT + postal contract customs clearance fee |
VAT is based on the value of the postal item plus the international shipping cost. For items with value above 150 EUR, the
duty imposed is also a VAT base increasing factor.
Organisations may submit a customs clearance order to Magyar Posta on a case-by-case basis, either electronically or on paper.
To submit a customs clearance order in advance,
click here.
Please note that a company order can only be submitted if a postal customer code is available. If you do not yet have a postal
customer code,
click here to apply for yours!
Customs clearance with the assistance of a customs agent
You can also initiate customs clearance of your postal item with another customs agent, which means customs clearance in electronic
form at the NAV Airport Directorate. In this case, a prior declaration must be made. To submit a declaration,
click here!
Magyar Posta will charge a fee for the customs clearance of the postal item on arrival, payable on delivery. Magyar Posta
forwards the postal item to the addressee as soon as it receives a certified notification of the final customs decision from
the addressee or the proceeding customs agency.
Transit customs procedure
In the case of transit customs procedures, Magyar Posta forwards the postal item to the delivery post office of the economic
organisation's delivery address after the postal item arrives in Hungary. To submit a declaration,
click here!
The CN23 customs declaration can be used to initiate the customs clearance of the postal item at the competent National Tax
and Customs Administration (NAV) directorate. Following customs clearance, the item can be taken over at the delivering post
office with a copy of the CN23 customs declaration certified by NAV. For the assistance with customs clearance, Magyar Posta
charges a service fee, which is payable at the time of delivery.
Delivery of international postal items cleared through customs by Magyar Posta
If the electronic contact details of the addressee are available, Magyar Posta will notify the addressee of the customs duty
and the postal customs agent service fee based on the certificate of release for free circulation. In the case of clearance
by Magyar Posta, the addressee can pay the customs duties and postage online by credit card within 48 hours of the notification.
Once the payment has been made, Magyar Posta will attempt to deliver the postal item or, if the dimensions of the postal item
do not allow delivery by letterbox, will notify the addressee of its arrival. If the addressee fails to pay the combined amount
of the customs duty and the postal customs agent service fee within 48 hours of notification by Magyar Posta, or if the Postal
Service does not have the electronic contact information of the addressee, Magyar Posta shall attempt to deliver the postal
item by personal delivery at the place indicated in the address or, in the case of a non-booked postal item that cannot be
delivered by letterbox because of its size, shall notify the addressee of its arrival. In this case, Magyar Posta will collect
the customs clearance costs upon delivery.
If delivery is unsuccessful, the postal items may be collected from the post office for 15 days, after which they will be
returned to the sender.