Tariff quotas

Customs checks at state borders ended on the date the Czech Republic joined the EU. Checks remained only at the outer borders of the EU. This is why you will only come across checks at international airports.
Exemption of goods brought into the EU from customs duty, VAT and consumer tax relates to goods imported occasionally for personal use.

Goods are exempt up to the value of EUR 300 per person. When travelling by air, the limit is EUR 430 per person and for travellers up to the age of 15, the limit is EUR 200 per person. Tobacco products, alcohol and fuel are not included in the total level of exempt goods, nor are goods, which you bring in with you but intend to also take back with you or medicines for personal use.

In the case of tobacco products, exemption from customs duty, VAT and consumer tax applies for the following amounts:
200 cigarettes, or 100 cigars of up to 3 grams, or 50 cigars, or 250 g of smoking tobacco.

Import of alcohol is exempt from customs duty, VAT and consumer tax in the following amounts:
a total of 1 litre of alcohol and alcoholic drinks with ABV of over 22% or undenaturated alcohol with ABV of at least 80%.
a total of 2 litres of alcohol and alcoholic drinks with ABV of up to 22%.
a total of 4 litres of still (non-sparkling) wine and 16 litres of beer.

You can import fuel (if you do not want to pay anything extra) at a maximum amount equal to a full vehicle tank plus 10 litres in a canister. Import is exempt up to this amount from customs duty, VAT and consumer tax.

If you import cash in Czech or foreign currency, or cheques, vouchers exchangeable for cash, investment instruments, precious metals or stones at a value in excess of EUR 10,000, you are obliged to notify the customs authority of this in writing.

Return of VAT
Citizens of the EU, who purchase goods in the Czech Republic and import them into other EU member countries, cannot request return of VAT.
Entitlement to return of VAT paid at the price of goods purchased in the Czech Republic may only be claimed for by a person who does not have permanent residency within the territory of the EU. This above all concerns private non-commercial export, other rules apply for entrepreneurs.