Hungary flag Hungary: Buying and Selling

International convention and customs procedures of Hungary

International Conventions
Member of the World Trade Organization (WTO)
Member of the Organisation for Economic Co-operation and Development (OECD)
Party to the Kyoto Protocol
Party to the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
Party to the Wassenaar Arrangement on Export Controls For Conventional Arms and Dual-Use Goods and Technologies
Party to the International Coffee Agreement
International Economic Cooperation
Hungary is a member of the following international economic organisations: IMF, European Union, OECD, G-9, North Atlantic Treaty Organization (NATO), ICC, Central European Initiative (CEI), WTO, among others. For the full list of economic and other international organisations in which participates Hungary click here. International organisation membership of Hungary is also outlined here.
Non Tariff Barriers
Yes. EU Standard.
Customs Duties and Taxes on Imports
Operations carried out within the EEA are duty-free.
The Common Customs Tariff of the European Union applies to goods originating outside Europe. Generally the duty is relatively low, ranging from 5.0% to 14% on industrial goods. However, many products have reduced duties or no duties at all by virtue of trade agreements (according to Eurostat, around 70% of the imports that enter the EU do so at zero tariff).
Agricultural products imported from outside the EU are subject to the Common Agricultural Policy (CAP), with custom duties on these items being supplemented with a system of variable levies or other charges.

For more information, consult the Taxation and Customs Guide published by the European Commission.

Customs Classification
The Combined Nomenclature of the European Union integrates the HS nomenclature and supplements it with its own subheadings with an eight-digit code number and its own Legal Notes created for Community purposes. In order to get exhaustive regulations and custom tariffs rates regarding their products, exporters shall refer to the TARIC code and its database, which includes all applicable customs duties and all customs trade policy measures for all goods.
Import Procedures
Many EU member states maintain their own list of goods that are subject to import licencing. In Hungary, import and export licences are issued by the Hungarian Trade Licensing Office (Magyar Kereskedelmi Engedélyezési Hivatal – MKEH).

The official model for written declarations to Customs is the Single Administrative Document (SAD). Goods brought into the EU customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed. Goods are covered by a Summary Declaration which is filed once the items have been presented to customs officials. The customs authorities may, however, allow a period for filing the Declaration which cannot be extended beyond the first working day following the day on which the goods are presented to customs.
The Summary Declaration must be filed by:

  • the person who brought the goods into the customs territory of the Community or by any person who assumes responsibility for carriage of the goods following such entry; or
  • the person in whose name the person referred to above acted.

The Summary Declaration can be made on a form provided by the customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods.  The SAD serves as the EU importer's declaration. It encompasses both customs duties and VAT and is valid in all EU member states. The declaration is made by the person clearing the goods, normally the importer of record or their agent.

European Free Trade Association (EFTA) countries including Norway, Iceland, Switzerland, Turkey and Macedonia also use the SAD. Information on import/export forms is contained in Council Regulation (EEC) No. 2454/93, which sets forth provisions for the implementation of the Community Customs Code (Articles 205 through 221). Articles 222 through 224 provide for computerised customs declarations and Articles 225 through 229 provide for oral declarations.

As part of the 'SAFE' standards advocated by the World Customs Organisation (WCO), the European Union has set up a new system of import controls, the 'Import Control System' (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in effect since January 1, 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the EU customs territory. The EU recently introduced a new import control system called ICS2 to implement the EU customs pre-arrival security and safety programme. L'UE a récemment introduit un nouveau système de contrôle des importations appelé ICS2 pour mettre en œuvre le programme de sécurité et de sûreté des douanes de l'UE avant l'arrivée.

For further information, please visit the website of the EU Customs Union.

Importing Samples
An ATA carnet can be used for products marked to indicate they are samples with no commercial value. This makes merchandise that will be re-exported within 12 months exempt from duties and import taxes.
 

To go further, check out our service Import controls and Export Controls.

 
For Further Information
National Tax and Customs Administration
Ministry for National Development and Economy

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Latest Update: July 2024