There are few trade barriers in the Czech Republic. As a member of the European Union, the Czech Republic's tariffs and norms must conform to the EU standard. The Czech Republic has adopted a value-added tax (VAT) which is 19% for goods excluding foods and some services. Foods have a VAT of 5%. There are 10 free trade zones set up in several cities within the Czech Republic. Materials, components and semi-finished products are free from customs duties or VAT if they are imported into a free trade zone. If the goods are then used in the manufacturing or processing of a final product that is then re-exported, these are also exempted from duties or VAT.
Excise taxes are imposed on the these goods which are produced or imported into the Czech Republic: fuels and lubricants, tobacco products, beer, wine and liquor. The rate varies according to the type and quantity of the product.
Some products require certification for a declaration of conformity, such as a veterinary health certificate. genetically modified products require special approval. Labeling conforms to EU regulations, with special labels needed for biotech content. Oil, natural gas, pyrotechnical products, sporting guns, ammunition and military equipment require an import license. These goods may not be imported: veterinary and plant materials, freon, non-registered pharmaceuticals and chemical, biological, and nuclear weapons.
For more info, see: http://www.buyusa.gov/czechrepublic/en/45.html