The Slovak Financial Administration, together with the police, carried out an operation called SOVA, which uncovered the illegal import of narcotic substances.
More than 7 kg of marijuana were seized, and two people were detained.
Although this case concerns criminal activity, it clearly shows an important trend: import control in Slovakia is becoming stricter and more systematic.
For entrepreneurs, this is a clear signal: when importing goods into Slovakia, it is important to prepare documents correctly, provide accurate information and understand customs risks.
How Import Control Works in Slovakia
Control authorities in Slovakia actively monitor international shipments and suspicious movement of goods.
Special attention is paid to:
- international parcels;
- imports from third countries;
- suspicious deliveries;
- inconsistencies in documents;
- incorrect product descriptions;
- undervalued goods;
- high-risk goods.
Import control may involve data analysis, international exchange of information, operational inspections and cooperation between different state authorities.
This means that importing goods into Slovakia should not be treated as a simple formality. Even if the goods are legal, mistakes in documents may create problems for a business.
Business Risks When Importing Goods into Slovakia
Even a legal business may face problems if imports are documented incorrectly.
Typical import mistakes include:
- incorrect HS code;
- undervalued customs value;
- missing documents;
- product description that is too general or inaccurate;
- differences between the invoice, declaration and transport documents;
- customs payments not calculated correctly;
- incorrect import procedure from non-EU countries;
- no proof of origin of the goods.
Such mistakes may lead to delayed goods, additional questions from customs, fines or a deeper inspection of the company’s activity.
What Can Happen If Import Documents Contain Mistakes
If inconsistencies appear during the import of goods into Slovakia, an entrepreneur may face the following consequences:
- goods delayed at customs;
- additional inspections;
- request to provide extra documents;
- correction of customs value;
- additional payments;
- fines;
- shipment blocked;
- problems with accounting;
- risk of a business inspection.
For a small business, even one delayed shipment can become a serious problem: the goods do not arrive on time, the customer is waiting, money has already been paid, and the entrepreneur has to explain the situation and collect documents.
Criminal Liability for Illegal Imports
In serious cases, the issue may go beyond fines.
If the authorities suspect smuggling, illegal import, fictitious deliveries or import of prohibited goods, a criminal case may be opened.
Depending on the circumstances, serious sanctions may apply, including imprisonment.
This may concern not only drugs, but also other risk categories:
- smuggling;
- illegal import;
- counterfeit goods;
- fictitious deliveries;
- prohibited substances;
- goods without required permits;
- excise goods;
- products of unknown origin.
That is why an entrepreneur should understand in advance what exactly they are importing, what documents are required and how the shipment should be reflected in accounting.
Why This Matters for Ukrainian Entrepreneurs in Slovakia
Many Ukrainians in Slovakia open a živnosť or s.r.o. and start selling goods online, through marketplaces or their own website.
Goods are often purchased from outside the EU:
- China;
- Alibaba;
- the USA;
- Ukraine;
- the United Kingdom;
- Turkey;
- other non-EU countries.
In such cases, it is important to understand that import is not only about delivery. It also includes customs clearance, documents, taxes, VAT — DPH, accounting and possible inspections.
As a business grows, the number of shipments increases, and so does the risk of mistakes.
HS Code: Why the Product Code Matters
One of the most common import problems is an incorrect HS code, meaning the customs classification code of the product.
The HS code affects:
- customs duty rate;
- need for additional permits;
- product classification;
- customs clearance;
- correctness of the declaration;
- risk of questions from customs.
If the code is chosen incorrectly, the goods may be delayed, additional explanations may be requested, or payments may be recalculated.
It is especially important to check HS codes if you import goods for an online store, Amazon, Etsy, Shopify, WooCommerce or your own e-shop.
Import and Accounting: What You Need to Consider
After importing goods, it is important to record the import correctly in accounting.
An entrepreneur should control:
- supplier invoices;
- transport documents;
- customs declaration;
- VAT — DPH — on import;
- customs payments;
- cost of goods;
- warehouse records;
- sale of goods to the customer;
- documents for a possible tax inspection.
If import documents do not match the accounting records, this may create problems during an inspection.
That is why accounting and import documents should be connected and consistent.
How to Avoid Problems When Importing Goods
To reduce risks when importing goods into Slovakia, an entrepreneur should:
- check HS codes in advance;
- describe the goods correctly;
- avoid undervaluing customs value;
- work with reliable suppliers;
- keep invoices and transport documents;
- check whether permits or certificates are required;
- calculate VAT and customs payments correctly;
- keep records of imported goods;
- consult before the first shipment;
- avoid importing “approximately” or only based on what the supplier says.
The main rule is simple: it is better to check the shipment before it is sent than to solve a problem after the goods are delayed at customs.
Who Should Pay Special Attention to Import Procedures
Entrepreneurs should be especially careful if they work with:
- goods from China;
- Alibaba and other B2B platforms;
- goods from the USA;
- cosmetics;
- food supplements;
- electronics;
- clothing;
- goods for children;
- medical or health-related products;
- excise goods;
- goods for sale on Amazon, Etsy or their own e-shop.
The more complex the product and the more shipments you have, the more important it is to set up documents, accounting and tax processes correctly.
Help for Ukrainians in Slovakia
BUH.SK helps Ukrainians run a business safely in Slovakia, including import, accounting and tax matters.
We can help with:
- opening an s.r.o. in Slovakia;
- registering a živnosť;
- VAT — DPH — registration;
- bookkeeping and accounting;
- filing daňové priznanie;
- VAT reports;
- rental of sídlo firmy;
- tax consultations;
- checking import documents;
- setting up goods accounting.
If you are planning to import goods into Slovakia, it is better to check the documents and understand the risks in advance.
Planning to Import Goods into Slovakia?
Contact us if you want to:
- check documents before shipment;
- understand customs details;
- record imports correctly in accounting;
- avoid fines;
- reduce the risk of delayed goods;
- prepare your business for an inspection.
Correct import documentation is not bureaucracy for the sake of bureaucracy. It protects your business, money and reputation.
Conclusion
The SOVA case shows that import control in Slovakia is serious and systematic.
Even if your business works legally, mistakes in documents, HS code, customs value or accounting may lead to inspections, delays and fines.
That is why it is important to work correctly from the beginning: check suppliers, documents, customs codes, VAT — DPH — and accounting records.
If you import goods into Slovakia or are only planning to start, BUH.SK can help you assess the risks and set up the process correctly.
