Personal property imported by natural persons transferring their normal place of residence from a non-EU member state (third country) to Hungary shall be admitted free of import duties which:
· " except in special cases justified by the circumstances, has been in the possession of and, in the case of non-consumable goods, used by the person concerned at his former normal place of residence for a minimum of six months before the date on which he ceases to have his normal place of residence in the third country of departure; and
· " is intended to be used for the same purpose at his new normal place of residence.
‘Personal property’ means any property intended for the personal use of the persons
concerned or for meeting their household needs.
The following constitute ‘personal property’:
· household effects
· cycles and motor cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes
Household provisions appropriate to normal family requirements, household pets
and saddle animals, as well as the portable instruments of the applied or liberal
arts, required by the person concerned for the pursuit of his trade or profession,
shall also constitute ‘personal property’. Personal property must not be such
as might indicate, by its nature or quantity, that it is being imported for commercial
reasons.
‘Household effects’ means personal effects, household linen, furnishings and equipment intended
for the personal use of the persons concerned or for meeting their household needs.
Relief may be granted only to persons whose normal place of residence has been
outside the customs territory of the Community for a continuous period of at least 12 months.
However, the competent authorities may grant exceptions to this rule, provided
that the intention of the person concerned was clearly to reside outside the customs
territory of the Community for a continuous period of at least 12 months.
No relief may be granted for:
As a general rule, relief shall be granted only in respect of personal property
entered for free circulation on the customs territory of the European Union within 12 months from the date of establishment, by the person concerned.
The personal property may be released for free circulation in several separate
consignments if they fulfil the generally applicable conditions.
Within 1 year from the date of customs procedures, personal property which has
been admitted duty-free may only be lent, given as security, hired out or transferred,
whether for a consideration or free of charge, upon payment of the relevant import
duties on the property concerned, at the rate applying on the date of such loan,
giving as security, hiring out or transfer, on the basis of the type of property
and the customs value ascertained or accepted on that date by the competent authorities.
Relief may also be granted in respect of personal property entered for free circulation
before the person concerned establishes his normal place of residence in the customs
territory of Hungary, provided that he undertakes actually to establish his normal
place of residence there within a period of six months. In this case, the 6 months
period stipulated shall be calculated from the date on which the personal property
is brought into the customs territory of Hungary. Such undertaking shall be accompanied
by a security, the form and amount of which shall be determined by the competent
authorities taking into consideration the amount of customs and non-community
taxes and duties.
If based on the above there is a possibility for duty-free admission, this also
entails the application of a VAT exemption procedure.