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The following are VAT exempt in Croatia (pursuant to article 44(1) of the Croatian VAT Act):

1. Ìý

   (1)ÌýÌýÌýÌý Final import of goods whose supply carried out by a taxable person would be exempt from VAT on the territory of the Republic of Croatia in all cases.

2. Ìý

   (2)ÌýÌýÌýÌý Import of goods of a non-commercial nature in the personal luggage of passengers,

3. Ìý

   (3)ÌýÌýÌýÌý Import of personal property when moving to the Republic of Croatia, imported by natural persons who have previously continuously stayed outside EU for at least 12 months. The exemption does not apply to alcohol, alcoholic beverages and alcoholic products, commercial means of transport and goods used for the performance of activities or trades.

4. Ìý

   (4)ÌýÌýÌýÌý Import of goods belonging to persons who have previously continuously stayed outside the EU for at least 12 months, and are moving to the Republic of Croatia for the purpose of marriage. The exemption does not apply to alcohol, alcoholic beverages and tobacco products.

5. Ìý

   (5)ÌýÌýÌýÌý Import of personal property which Croatian and foreign citizens with