Within the EU/EEA/Switzerland, import and export of goods are not limited in any way, which also applies to goods for private purposes. Therefore, it is possible to import an unlimited amount of goods for private purposes from other EU Member States to Slovakia. There is no obligation to pay tax in Slovakia, as the VAT and excise tax on goods (where applicable) purchased for private purposes has already been
included in the purchasing price in the respective country. When certain goods that are subject to excise tax are purchased (alcohol, alcoholic beverages and tobacco products), it is the purchaser who has the obligation to transport the products purchased in another EU Member State. It is not allowed to have the goods shipped, and no other person is allowed to transport the goods. It is also forbidden to provide the goods for further sale. To determine whether tobacco and alcohol are for personal use, each country can set guide levels. In other words, if a person carries a larger quantity of these goods, he/she may be asked to prove that they are intended for personal use and to justify their purchase.
The guide levels may not be lower than 800 cigarettes, 200 cigars 1 kg of tobacco, 10 litres of spirits, 20 litres of fortified wine (such as port or sherry), 90 litres of wine (of which, a maximum of 60 litres of sparkling wine), 110 litres of beer.
Outside the EU/EEA/Switzerland it is possible to import or export duty-free the following quantities:
Transport of pets is permitted only with the respective veterinary certificate.
Weapons can be exported only with a firearms certificate.
For exporting goods, basically, the same limits are valid as for import.
Art objects and objects of historical value underlie/are liable to licence and custom duty.
Visitors from outside the EU are entitled to a VAT refund on goods they have bought during their stay in the EU, if the goods are shown to customs on departure within three months of their purchase together with the VAT refund documents. These are usually issued by the seller, although, as the scheme is voluntary, not all merchants participate. Some countries set a minimum value of purchases to qualify for
More information is available here.