croatia

GENERAL INFORMATION
STATE AUTHORITY
ECONOMY
CULTURE
SPORTS
ADDRESSES
CROATIAN SPECIALTIES
• imports of goods intended as donations to humanitarian, health, educational, cultural, scientific, religious and
social institutions, amateur sports clubs, local self-government and government administration bodies as well
as goods imported by the above-mentioned institutions and paid for from received foreign money donations;
• goods brought into country from abroad by scientists, writers and artists as their own works, as provided by
customs regulations;
• services related to the imports of goods, when the value of those services is included in the tax base;
• transportation of imported goods as service provided in Croatia by Croatian Railways;
• imports for the purpose of transit through the customs area of the Republic of Croatia, including transportation
and all other shipping services.
Tax Exemptions for Exports
• export delivery of goods and improved goods, including transportation and all other shipping services;
• delivery of goods to a tax-free zone, storehouses and customs warehouses and delivery of goods within taxfree
zones, storehouses and customs warehouses;
• delivery of goods and provision of services to diplomatic missions and embassies, on the condition of reciprocity;
• services in Croatia that domestic entrepreneurs provide to foreign entrepreneurs engaging in maritime, air or
river transport;
• delivery of goods and services to humanitarian organisations, health, educational, cultural, scientific, religious
and social institutions, amateur sports clubs, and local self-government and government administration
bodies which are paid from received foreign money donations.
Special Duties (Excise Duties)
PETROLEUM PRODUCTS
Persons required to pay excise duty on petroleum products are manufacturers and importers of the same, as
well as a competent body of government administration for buffer stocks.
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