Croatia became the 28 member of the European Union on July 1, 2013. For customs purposes, goods in free circulation in Croatia at the moment of accession are in free circulation throughout the enlarged EU, subject to transitional provisions in respect of certain categories of goods such as agricultural products. Transitional requirements will allow certain goods placed under a customs procedure before accession which is terminated after accession to remain subject to the previous customs legislation. With regard to value added tax (VAT) taxpayers should note that Croatia passed a new VAT law in June 2013.
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