Personal property (goods for personal use or for satisfying household needs)
inherited in a third country may be imported duty-free no later than two years
from the final settlement of the inheritance. Within this period, personal property
may also arrive in several separate consignments and the period stipulated may
be extended by the customs authority on special grounds.
No relief may be granted for:
- alcoholic products,
- tobacco and tobacco products,
- commercial means of transport,
- articles for use in the exercise of a trade or profession, other than portable
instruments of the applied or liberal arts, which were required for the exercise
of the trade or profession of the deceased,
- stocks of raw materials and finished or semi-finished products
- livestock and stocks of agricultural products exceeding the quantities appropriate
to normal family requirements.