How much heated tobacco can I bring into the EU
The duty-free import limit for HEETS, Fiit or TEREA can be found on the Customs Administration website under quantity limits for goods carried by private individuals, pursuant to Section 4(5) of the Excise Duty Act No. 353/2003 Coll., which refers to Section 130g, setting the quantity of heated tobacco at 250 g per adult.
How many HEETS and TEREA can I bring and how much tobacco do they contain
HEETS and Fiit contain 5.4 g of tobacco per pack, meaning a carton of HEETS contains 54 g of tobacco (some variants up to 56 g). For personal use, you can therefore transport or import into the EU more than 4 cartons of HEETS (exactly 46 packs) per adult.
For personal consumption, you can transport or import 4 cartons (46 packs) of TEREA heated tobacco sticks into the EU; 5 cartons are also tolerated.
Reduced limit of 50 g in some countries
Some EU countries apply a reduced import limit of 50 g of tobacco (i.e., 9 packs of TEREA or HEETS) per person. This applies to incoming travellers arriving by land or sea (not by air) in Bulgaria, Lithuania, Latvia, Hungary, Poland, Greece and Slovakia. Estonia and Romania apply the reduced limit to all travellers.
Full wording of Section 130 of the Excise Duty Act No. 353/2003 Coll. for 2023
PART VI
TAX ON HEATED TOBACCO PRODUCTS
Section 130
Heated tobacco product
(1) For the purposes of the tax on heated tobacco products, a heated tobacco product means a tobacco product that
a) contains tobacco,
b) is intended for use that does not involve
1. the gradual combustion of tobacco,
2. use through the nose,
3. chewing, and
c) is not subject to tobacco tax.
(2) The provisions on tobacco products subject to tobacco tax shall apply mutatis mutandis to heated tobacco products.
(3) A heated tobacco product shall be treated as an excise product.
Section 130a
Subject of the tax on heated tobacco products
The subject of the tax on heated tobacco products is the tobacco contained in the heated tobacco product.
Section 130b
Tax base for heated tobacco products
(1) The tax base for heated tobacco products is the quantity of tobacco contained in heated tobacco products in a unit package intended for direct consumption, expressed in grams rounded to one decimal place.
(2) For determining the quantity of tobacco under paragraph 1, the weight of the tobacco at the time the obligation to declare and pay the tax arises shall be decisive.
Section 130c
Tax rate and calculation of the tax on heated tobacco products
(1) The tax rate for heated tobacco products is set at CZK 2.86/g.
(2) The tax on heated tobacco products is calculated as the product of the tax base and the tax rate for heated tobacco products.
Section 130d
Unit packaging of heated tobacco products
(1) A sealed unit package of heated tobacco products must contain at least 5 pieces of heated tobacco products, except for sealed unit packages of heated tobacco products exempt from the tax on heated tobacco products.
(2) The unit package of heated tobacco products must state the quantity of
a) heated tobacco products expressed in pieces, and
b) tobacco contained in the heated tobacco products expressed in grams rounded to one decimal place.
Section 130e
Transport of heated tobacco products
The provisions on the transport of excise products shall apply mutatis mutandis to the transport of heated tobacco products.
Section 130f
Special provisions on tobacco products marked incorrectly
A heated tobacco product marked with a tobacco stamp corresponding to the old tax rate, which at the time of its release for free circulation was marked in accordance with this Act and the implementing regulation, shall not be considered a tobacco product marked incorrectly.
Section 130g
Quantity of heated tobacco products for personal consumption
A quantity of heated tobacco products containing tobacco in an amount not exceeding 250 g shall be considered a quantity of heated tobacco products for personal consumption.