East-West Church & Ministry Report
Vol. 6, No. 4, Fall 1998, Covering the Former Soviet Union and East Central Europe


Humanitarian Aid and Customs Regulations: A Hungarian Case Study

Barbara Kertai

Approximately 150,000 foreign and international organizations are currently registered in Hungary. Any Christian organizations desiring tax-exempt status and authorization to distribute humanitarian aid in Hungary must register with the Ministry of Public Welfare by submitting the group's founding document and any valid contracts with local companies or agencies. Any Christian organizations desiring tax-exempt status and authorization to distribute humanitarian aid in Hungary must register with the Hungarian Ministry of Public Welfare. A registered humanitarian organization, with a tax number entitling it to certain exemptions, can import humanitarian aid under certain conditions. Generally, every item must clear customs, and duty and value-added tax (VAT) must be paid, which may be partially or completely reclaimed afterwards. Such a claim must be filed separately in each case.

The following goods/conditions allow for duty exemption in Hungary:

These and other customs regulations can be found in Hungarian at http://www.sztaki.hu/providers/torvenytar/. For more information on Hungarian customs regulations and/or laws on registration, contact the customs hotline in Budapest (tel: 36-1-331-3536 or 36-1-332-6735; fax: 36-1-312-0621).

Sending Humanitarian Aid to Eastern Europe:
Guidelines for Clearing Customs

Barbara Kertai



Barbara Kertai, "Humanitarian Aid and Customs Regulations: A Hungarian Case Study," East-West Church & Ministry Report 6 (Fall 1998), 10.

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1998 East-West Church and Ministry Report
ISSN 1069-5664


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