Hi everyone,
I’d like to order boosters cash on delivery from Slovakia.
If NAV seizes my package, how does this work now? Can I decide not to accept the goods, have them sent back to the sender, and that’s the end of it, or am I then obliged to pay the levy once it’s been imposed?
What is the tax rate? I tried to search for this separately, but I couldn’t find clear information…
I recommend reading this 
And you won’t pay “tax” here at home, but a serious fine if they catch your package.
Hi 
This is not about whether you accept it or not. If the package contains a nicotine product, or is classified as such, it will be confiscated and destroyed by default.
Excise duty rate 
§ 69 The provisions of § 145 (1) of the Jöt. shall be replaced by the following:
“(1) The rate of excise duty shall be
a) for cigarettes, 32,300 forints/thousand pieces and 24 percent of the retail selling price, but at least 45,200 forints/thousand pieces,
b) for cigars, cigarillos, 14 percent of the retail selling price, but at least 5,230 forints/thousand pieces,
c) for fine-cut smoking tobacco and other smoking tobacco, 28,060 forints/kilogram,
d) for refill liquid, 36 forints/milliliter,
e) for single-use products containing tobacco or consumed with tobacco in new tobacco product categories
ea) 38 forints/piece (stick),
eb) for liquid, 76 forints/milliliter,
f) for smokeless tobacco products, 28,060 forints/kilogram,
g) for nicotine-containing products replacing smoking, 28,060 forints/kilogram,
h) for heated products, 38 forints/piece (stick).”
Rules for fines
§ 50 (1) The provisions of § 100 (4) of the Jöt. shall be replaced by the following:
“(4) In the case of a breach of obligation as defined in paragraph (1) discovered during excise control by a natural person, where the financial damage caused to the central budget does not exceed 80,000 forints, or 98,000 forints in the case of tobacco products, the excise control authority may impose and collect an excise fine on the spot within an accelerated procedure. In this case, the seized excise product must be confiscated if the owner of the product admits the fact of the violation and acknowledges the information on the legal consequences and waives their right to appeal. In the case of an accelerated procedure, contrary to paragraphs (2) and (3), the amount of the excise fine may be up to 80,000 forints, or up to 98,000 forints in the case of tobacco products. If the conditions for the accelerated procedure are not met, the controller shall proceed according to the general rules.”
I think we can talk about anything, but I haven’t met anyone whose package was seized by NAV, found 20 boosters and 3 aromas in it, and then heavily fined them.
If there’s anyone like that here, please come forward and share your experiences with us 
Let’s treat Liquidhall and similar packages separately, because in those cases, the action was probably already part of an investigation.
The conditional nature is always there, but attention must be drawn so that everyone is aware of their own responsibility and what it might entail. That’s it, this has been the case so far, it has always been like this, more or less. Ordering nicotine was never really legal, and since 2017, it has also become an excise product. I recently mentioned somewhere that the focus of the authorities changes from time to time, obviously depending on resources. So, the fact that we cannot give an example of this from the past now doesn’t necessarily mean that we won’t be able to in the future, unfortunately. And this is what the conditional nature means. Everyone is aware that there is a chance. However, we have one advantage: it will become clear very quickly in the Community if the focus has shifted somewhere, in some direction. 
I’m not 100% sure, but I remember it being 70 Ft/ml.
I usually split my orders ever since this incomprehensible witch hunt started! I order the flavors separately, and if they seize them, I defend myself by saying they are not excise products. I order the boosters separately, and if they can make me pay the 70 Ft/ml excise tax on them, then I’ll pay it. (In Slovakia, it’s 80 Ft/ml, if I remember correctly) I get the base liquid here at home.
I don’t think they only want to make you pay for that…\nThey’ll be more aggressive than that with the bill…
Actually, the ‘penalty’ papers charged 155ft/ml…
Luckily, I’m still holding up 
Soon I’ll drive over for my package, but I can confidently say that my order didn’t run into any obstacles, even though it contains some ‘goodies’ from abroad
I haven’t heard anything about my LH package caught in March since then, not even a letter.
And my opened Spanish package was glued back together, and that’s it…
You know, at times like this, there’s a lot of fear-mongering on sites: where should I order from so they don’t get caught, etc…
Not all that glitters…
Nobody knows anything about the 500 zillion, where and who made it disappear.
No way they’re going to throw me in jail because of 20 ml or whatever amount 
Hi!
So you didn’t receive the LH? Did you pay in advance or cash on delivery?
The Spanish one finally arrived, did they just look inside?
You are not above the law.
Look, if everyone is afraid and intimidated, then I can bravely boast that I haven’t had any trouble from it so far. (I know there are many of us who order just like before.)
If no one tries, then we will be lost… and yes, I always pay in advance.
I paid LH in advance because everything had always been fine before. They refunded the money, but I did not receive the package.
The Spanish package was opened, inspected, and resealed with official NAV tape, and I received it with a 2-day delay.
That’s not a problem either! If every second one gets through, the math still works out! But anyway, I’m not aware of them seizing packages. As far as I know, packages from Croatian shops were specifically seized. Of course, the situation can change at any moment. That’s why I’m splitting the order.
Hi dear @firasko !
Did you find the answer to your question in 2 days? 
Hi Zoltán,
First of all, thank you, and also the other commenters, for the constructive answers; I’m not used to this in online communities.
I think yes, I managed to grasp the essence. I had an order, but I canceled it; I don’t want to play with fire. Now I just need to figure out where I’m going to get a nic booster. I probably have about 10-12 pieces left at home. If anyone has any tips, please send me a DM.
Thank you, have a nice day everyone.
You pester the tobacconists in your area until they order booster.
Unfortunately, not every supplier deals with it!! My very good friend is the tobacconist in our small village, and he asked the supplier in front of me if they could bring it. The answer was that they don’t deal with it!!