With the accession of the Republic of Croatia to full membership of the European Union, the territory of the Republic of Croatia became part of the single customs territory of the Union. The entry of the Republic of Croatia into the single customs territory of the Union means that on July 1, 2013, all customs supervision over the import or trade of goods between the Republic of Croatia and other member states was abolished. The exchange of domestic goods between persons in different EU member states is not considered an import and is not subject to customs procedures and supervision.
The subject of customs control is goods that are imported from countries that are not members of the European Union and that are subject to customs control measures from the moment of their entry, and for the same it is necessary to request customs-approved treatment or use of the goods. On May 1, 2016, the application of the new Customs Code under EU Regulation 952/2013 began.