Slovakia

Every natural person carrying cash means of at least EUR 10,000 (or the equivalent in another currency) — the page stresses that cash is not only currency — when entering or leaving the Union; the Financial Administration's traveller-cash section is headed 'Dovoz, vývoz a tranzit' (import, export, transit), but the operative duties are anchored to entering/leaving the Union (EU external frontier) and to the border customs office, as follows. National duty: under § 4(2) of the Customs Act (Law No. 199/2004 Z. z., Colný zákon), such person must declare the fact in writing, without being asked (bez vyzvania), to the competent border customs office on the prescribed form — Formulár 1a 'Oznámenie peňažných prostriedkov v hotovosti' (notification of cash carried with the traveller). EU dimension: under Article 3(1) of Regulation (EU) 2018/1672 on controls on cash entering or leaving the Union (repealing Regulation (EC) No 1889/2005), carriers carrying cash of EUR 10,000 or more must declare it to the competent authorities of the Member State through which they enter or leave the Union and make it available for inspection; under Article 2(1)(h) a 'carrier' is any natural person entering or leaving the Union with cash on their person, in their luggage or in their means of transport. Two boundaries, two comparison operators (Financial Administration's current cash FAQ, 'travelling to Turkey with EUR 30,000' answer): (i) EU external border — persons leaving or entering the Union carrying cash 's hodnotou 10 000 EUR alebo viac' (EUR 10,000 or more; >=, EUR 10,000 itself included) must declare it unprompted to the competent authority of the Member State through which they leave or enter the Union and make it available for inspection, the multilingual notification template standing in Part 1 of Annex I to Implementing Regulation (EU) 2021/776; (ii) Slovakia's border with another EU Member State — an armed Financial Administration officer (ozbrojený príslušník finančnej správy) may require a person who is immediately crossing the state border of the Slovak Republic from or to another Member State, or a person from whom it is clear from all the circumstances that they intend to cross it, to state whether they carry cash 'v sume presahujúcej 10 000 EUR' (strictly exceeding EUR 10,000; >) — a duty to answer when asked under § 48a of Law No. 35/2019 Z. z. on the Financial Administration; the FAQ prescribes no separate proactive written form for this intra-EU situation and none is inferred here, so no separate procedure is created for it (the FAQ adds that some Member States extend cash controls to intra-EU movements and recommends checking with those States' authorities). Formulár 2a 'Hlásenie o peňažných prostriedkoch v hotovosti (bez sprievodu)' — unaccompanied cash sent e.g. by post, freight or courier — is a separate procedure and is excluded. Sanction: failure to declare accompanied cash constitutes a customs misdemeanour (colný priestupok) for natural persons within § 72(1)(n) of the Customs Act (Law No. 199/2004 Z. z.); the traveller-cash section itself states no fine amount for this breach, and no cash-specific or current fixed penalty figure is verified here — the concrete fine is unverified (fee = unknown).

Direction: goods carried in travellers' personal baggage into the Union customs territory. Presentation: such goods must be presented to the border customs office at the place where the traveller enters the Union customs territory; a customs declaration is then filed orally, in writing (paper) or by another act. Traveller acts verified on the page: (1) oral customs declaration under Article 135(1)(a) of Delegated Regulation (EU) 2015/2446 — non-commercial goods only, for release into free circulation and not subject to prohibitions or restrictions; oral declaration is also available for commercial goods carried in personal baggage if the value does not exceed EUR 1,000 or the net mass 1,000 kg; (2) paper import declaration — exceptionally allowed for travellers (otherwise only in a declared 'emergency state', e.g. unavailability of the electronic systems); (3) declaration by another act at border crossings operating the two-channel system (road, airport): joining the red lane declares goods for clearance, walking the green lane declares nothing to clear; where no two-channel system exists, a 'nič na preclenie' sticker (nothing to declare) or a customs declaration affixed to the windscreen substitutes. The standard electronic declaration via cep.financnasprava.sk requires an eID card and qualified electronic signature and is not the traveller path. Postal consignments (Slovenská pošta), courier services and the e-commerce portal for low-value consignments (≤ EUR 150) are separate channels and are excluded here. Relief thresholds (conditional evidence — goods beyond them are taxed/cleared): VAT exemption under § 48a of Law No. 222/2004 Z. z. for non-commercial imports in travellers' baggage from third countries where the value does not exceed EUR 300 per person by non-air transport, EUR 430 per person by air, or EUR 150 per person younger than 15 regardless of transport mode; tobacco per person by air 200 cigarettes / 100 cigarillos / 50 cigars / 250 g smoking tobacco (excise section adds 10 consumer packages of smokeless tobacco), other modes 40 / 20 / 10 / 50 g (2 packages smokeless), proportional combinations up to 100 %; alcohol per person 1 L over 22 % vol. or 2 L at 22 % vol. and below, plus 4 L still wine and 16 L beer (the excise subsection additionally covers 2 L sparkling wine/fermented/intermediate products); quantities above the limits are taxed on the excess, and packaged spirits/tobacco need Slovak control stamps for release into free circulation; excise relief for tobacco and alcohol requires import by a person older than 17, while the VAT baggage exemptions do not apply to a traveller younger than 17; customs-duty relief for baggage goods applies where the goods are VAT-exempt (Council Regulation (EC) No 1186/2009 framework); fuel relief covers the standard tank plus a portable tank of up to 10 L. Cash carried in baggage is a separate written declaration — see sk-cash-declaration.