Tax Alert

On 11 April 2024, the Hungarian Government adopted Government Decree of 80/2024 (IV. 11) on measures related to the importation of certain agricultural products.

As of 16 April 2024, prior notification must be given to the National Food Chain Safety Authority (NÉBIH) regarding the importation of certain agricultural products to Hungary. The notification obligation is applicable to both intra-Community deliveries and imports from third countries.

Appendix 1 of the Government Decree lists by commodity codes the products that are subject to the notification obligation. These include various meats (fresh, chilled or frozen), eggs (in shells, fresh, preserved or cooked), certain vegetables (frozen, prepared or preserved), certain cereals, certain oil seeds and their oils, wine, grape must and ‘crisp bread.’ The notification obligation does not apply to sowing seeds.

The seller of the product  — or the person or entity acting on behalf of the seller who carries out or organizes the transport of the product subject to notification obligations — should submit the notification electronically and in Hungarian using the dedicated form available on the NÉBIH website. The notification should be performed within the 30-day time frame preceding the start date of the planned delivery, but no later than 24 hours before the commencement of delivery, or in the case of air or maritime transport no later than six hours before the start of delivery. In order to carry out the registration of agricultural products, the entity should have a FELIR identification number issued by the NÉBIH at the time of the entity’s registration.

Documentation of the notification and proof of its having been received by the authority should accompany the shipment.

 In the case of breaches of obligations (e.g. late or non-reporting, incompleteness of the accompanying documentation or delivery commencing after the 30-day time frame), an administrative penalty amounting up to forty percent of the net value of the product(s) may be imposed.

KPMG is happy to support you in complying with the notification obligation.