Slovenia is a signatory to the World Customs Organization’s ATA Convention on Temporary Imports and Exports, which allows for simplified procedures for the free movement of some types of goods across borders and into customs territories without being subject to duties and taxes. The ATA Carnet allows for a product’s temporary import and export, and also serves as a transit document for the transit of goods to a country of temporary importation. The Chamber of Commerce and Industry of Slovenia is Slovenia’s ATA System Guarantee Association and is also licensed to issue ATA carnets.
Under some circumstances, products may be imported into Slovenia on a temporary basis and be exempt from customs duties, including:
- Goods to be released into free circulation exempt from customs duty under the Customs Act;
- Goods temporarily imported for exhibitions or testing, if the foreign owner has made them available free of charge and for a specific period of time;
- Animals, instruments, and other items required for artistic, sports, or other events and the production of motion pictures;
- Packaging materials, freight, security equipment, etc., required for the delivery or dispatch of foreign-owned goods;
- Equipment for governmental and non-governmental international or bilateral organizations, or international or bilateral commissions, with a seat in the customs territory, or having a representative office with a seat in the customs territory;
- Equipment required to avert imminent danger of epidemics, elementary, or other natural disasters, or to mitigate the immediate consequences of such disasters;
- Yachts, sailing ships, and other sea vessels with accessory floating moorings and anchoring equipment, if they are used for sport and tourism (under the condition that they are temporarily imported by companies or individual entrepreneurs registered for the rental of foreign yachts, sailing ships, and other sea vessels or through contracts concluded with foreign sport clubs and their associations permitting them to rent the sea vessels to foreign tourists, members of these clubs, and their associations for use in Slovenia);
- Household items temporarily imported by domestic and foreign natural persons entering Slovenia for a temporary sojourn; and
- Equipment temporarily imported by permanent correspondents or editorial offices of foreign media registered in the customs territory
Time limits for temporary imports vary based on the purpose for which goods are temporarily imported, but may not exceed a period of 12 months. Partial exemption from customs duties may be granted for the temporary import of goods not mentioned above if they remain the property of foreign persons. The duty to be paid for temporary imports of goods with a partial exemption from customs duty is three percent of the duty that would have to be paid for these goods if they were released for free circulation.