Customs Law
TITLE 1
GENERAL PROVISIONS
CHAPTER 1
SCOPE AND BASIC DEFINITIONS
Article 1
(1) This Law regulates the rights and obligations of the persons and of the
customs authorities in regard to the goods in passenger and goods circulation between the
customs area of the Republic of Macedonia and foreign customs areas.
(2) The customs authority is the sole authorised authority competent for
enforcement of the provisions of this Law and the rules arising from this Law.
(3) The provisions of this Law apply without prejudice to rules regulating other
fields for trade with other countries.
Article 2
(1) The provisions of this Law and the rules arising from this Law apply
uniformly throughout the entire customs area of the Republic of Macedonia, unless
otherwise provided for under this Law, other law or an international agreement ratified by
the Republic of Macedonia.
(2) Certain provisions of the customs rules may also apply outside the customs
area of the Republic of Macedonia in accordance with international agreements ratified
by the Republic of Macedonia.
Article 3
The customs area of the Republic of Macedonia (hereinafter referred to as the
‘customs area’) includes the territory, territorial waters and the air space over the
territories of the Republic of Macedonia. The customs area is defined with a customs line
identical to the frontier line. In accordance with international agreements the customs
area may also stretch onto parts of the territories of other states.
Article 4
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The terms used in this Law have the following meaning:
1. ‘Person’ means a natural person or a legal person;
2. ‘A person registered in the Republic of Macedonia’ means:
— a citizen of the Republic of Macedonia with residence in the Republic of
Macedonia or a foreign citizen who is granted approved stay in the Republic of
Macedonia in accordance with law and
— a legal person that has a registered office, in accordance with law, in the
Republic of Macedonia.
3. ‘Customs authority’ is an organisational unit of the Customs
Administration determined by law, responsible for applying customs or other rules where
all or part of the prescribed formalities may be completed.
4. ‘Decision’ means any official act adopted by the customs authority
pertaining to customs rules regulating a particular case, such act having legal effect on
one or more specific or identifiable persons. This term covers, inter alia, binding
information within the meaning of Article 11 of this Law;
5. ‘Customs status’ means the status of goods as domestic or foreign.
6. ‘Domestic goods’ means goods:
— wholly obtained in the customs area of the Republic of Macedonia under the
conditions referred to in Article 22 of this Law and not incorporating goods
imported from other countries. Goods obtained from goods placed under a
suspensive arrangement shall not be deemed to have status of domestic goods,
— imported from other countries and released for free circulation and
— obtained or produced in the customs area of the Republic of Macedonia, either
from goods referred to in the second indent alone or from goods referred to in the
first and second indent of this item;
7. ‘Foreign goods’ means goods other than those referred to in item 6 of this
Article. Domestic goods shall also receive a status of foreign goods when they are
removed from the customs area.
8. ‘Customs debt’ means the obligation on a person to pay the amount of the
import duties (customs debt on importation) or export duties (customs debt on
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exportation) which apply to specific goods under the regulations of the Republic of
Macedonia;
9. ‘Import duties’ means customs duty and other duties having an effect
equivalent to customs duty payable on the importation of goods;
10) ‘Export duties’ means customs duty and other duties having an effect
equivalent to customs duties payable on the exportation of goods;
11. ‘Debtor’ means any person liable for payment of a customs debt.
12. ‘Customs supervision’ means general measures taken by the customs
authority with a view to ensuring that customs rules and, where appropriate, other
regulations applicable to goods subject to customs supervision are observed;
13. ‘Customs control’ means the performance of specific acts such as:
examining goods; verifying the existence, reliability and accuracy of documents;
examining the accounts of undertakings and other records; examining and searching of
means of transport; examining and searching of personal luggage and other goods carried
by or on persons; carrying out official procedures and other similar actions with a view to
ensuring that customs rules and, where appropriate, other regulations applicable to goods
subject to customs supervision are observed;
14. ‘Customs-approved treatment or use of goods’ means:
a) the placing of goods under a customs procedure;
b) their entry into a free zone or free warehouse;
c) their re-exportation from the customs area;
d) the destruction of goods and
e) their abandonment to the state;
15. ‘Customs procedure’ means:
a) release of goods for free circulation;
b) transit;
c) customs warehousing;
d) inward processing;
e) processing under customs control;
f) temporary import;
g) outward processing and
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h) exportation;
16. ‘Customs formalities’ are all actions that shall be performed by the parties
and the customs authority with the purpose of observing the customs rules;
17. ‘Customs declaration’ means the act whereby a person indicates, in the
prescribed form and manner, a wish to place goods under a given customs procedure;
18. ‘Declarant’ means the person lodging the customs declaration in his own
name or the person in whose name the customs declaration is lodged;
19. ‘Presentation of goods to the customs authority’ means the notification to
the customs authority, in the manner laid down, of the arrival of goods at the customs
authority’s premises or at any other place designated or approved by the customs
authority;
20. ‘Release of goods’ means the act whereby the customs authority makes
goods available for the purposes stipulated by the customs procedure under which they
are placed;
21. ‘Holder of the procedure’ means the person on whose behalf the customs
declaration was made or the person to whom the rights and obligations of the
abovementioned person in respect of a customs procedure have been transferred;
22. ‘Holder of the authorisation’ means the person to whom an authorisation
has been granted;
23. ‘Taxation elements’ means the customs rate and amount of duties in
accordance with the Customs Tariff and tariff classification of the goods, origin of goods,
customs value of the goods, as well as the amount, nature and condition of the goods;
24. ‘Customs clearance’ means any official action of placing the goods under
a customs procedure or of carrying out formalities for re-exportation of goods in a normal
procedure in accordance with Article 72 to 85 of this Law or under a simplified
procedure in accordance with Article 88 paragraph (1) item b) or c) of this Law;
25. ‘Lodging a customs declaration’ means the presenting of a customs
declaration in the prescribed form and manner, on behalf of the declarant to the
competent customs authority for the carrying out of the relevant customs procedure;
26. ‘Acceptance of a customs declaration’ means the establishing, on behalf of
the customs authority, that the customs declaration is in accordance with Articles 72 and
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73 of this Law and the entering of such declaration, on behalf of the customs authority, in
the prescribed records;
27. ‘Holding of goods’ means using the goods or the simple holding of the
goods;
28. ‘Risk’ means the possibility of an evasion of duties or endangering of the
security and safety of the Republic of Macedonia, in respect to public heath, living
environment and consumers, to occur, also including the provision of proper application
of the measures concerning the entering and exiting of goods in and from the Republic of
Macedonia and
29. ‘Risk Management’ means systematic identification and application of all
measures necessary for limiting the exposure to risk. This also includes actions, such as
gathering of data and information, risk analysis and risk assessment, providing for and
taking of measures and regular supervision and reconsideration of the results of the
measures taken, based on international and domestic sources and strategies.
CHAPTER 2
GENERAL PROVISIONS REGULATING THE RIGHTS AND OBLIGATIONS
OF PERSONS WITH REGARD TO CUSTOMS RULES
Section 1
Right of representation
Article 5
(1) Under the conditions set out in Article 74 paragraph (2) and paragraph (3)
of this Law, any person may appoint an authorised person to represent him in his dealings
before the customs authority in order to perform the acts and formalities laid down by
customs rules.
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(2) Such representation may be:
a) direct, in which case the representative shall carry out acts in the name of and
on behalf of another person or
b) indirect, in which case the representative shall act in his own name but on
behalf of another person.
(3) The representative must state before the customs authority that he is acting
on behalf of the person he is representing, specify whether the representation is direct or
indirect, and be empowered to take actions as an authorised person.
The person that fails to state before the customs authority that the actions taken are in the
name or on behalf of another person or which shall state that the actions taken are in the
name or on behalf of another person without being authorised for doing so shall be
considered to be taking actions in his own name and on his own behalf.
(4) The customs authority may require the person stating that he is acting in
the name of or on behalf of another person to produce evidence of his powers to act as
representative.
Article 6
(1) Representation activities in customs procedures, in the meaning of Article
5 of this Law, may be carried out by any legal person that has received authorisation for
representation activities in customs procedures.
(2) Authorisations for carrying out representation activities in customs
procedures may be granted to a legal person complying with the following conditions:
- to have a registered office in the customs area of the Republic of Macedonia,
- to be registered as a representative in customs affairs in the customs area of the
Republic of Macedonia and
- to have at least one employee with a customs licence for representation.
(3) A customs licence may be granted to a natural person that fulfils the
following conditions:
- has at least one year of working experience in the field of customs affairs, in case of
professional university education in the field of customs affairs,
- has at least secondary professional education and at least two years of working
experience in the field of customs affairs and
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- has passed a special professional exam for carrying out representation in customs
procedures.
(4) The Central Administration of the Customs Administration shall be
responsible for the carrying out of the exams, for which there are certain costs and fees.
(5) Authorisations for representation activities in customs affairs and customs
licences for carrying out representation shall be granted and withdrawn by the Central
Administration of the Customs Administration of the Republic of Macedonia.
(6) The Minister of Finance shall proscribe the programme and contents of the
special exam referred to in paragraph (3) of this Article and shall determine the costs and
fees for the carrying out of the professional exam.
(7) The Minister of Finance shall in further detail determine the manner of
proving compliance with the conditions set out in paragraphs (2) a
nd (3) of this Article for obtaining an authorisation for carrying out representation
activities in customs procedures and a customs licence for carrying out representation.
(8) The Central Administration of the Customs Administration shall withdraw
the customs licence for representation in case the representative (natural person)
repeatedly acts illegally, inaccurately and unprofessionally, provided he has been notified
of this in writing and by giving the grounds for such warning note on the illegal,
inaccurate and unprofessional acting in the last three years.
(9) The Central Administration of the Customs Administration shall withdraw
the authorisation for carrying out representation activities in customs procedures based on
the opinion of a Commission established by the Minister of Finance provided the
representative (legal person) repeatedly acts illegally, inaccurately and unprofessionally,
provided he has been notified of this in writing and by giving the grounds for such
warning note on the illegal, inaccurate and unprofessional acting in the last three years.
(10) The Central Administration of the Customs Administration shall withdraw
the customs licence for representation where the representative has an irrevocable and
executive ruling for a criminal act in the field of economic or illegal traffic in his record.
(11) When a customs licence or authorisation for carrying out representation
work is withdrawn in accordance with paragraphs (8) and (9) of this Article, a new
customs licence or new authorisation for representation may be granted in the period of
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two years from the day it was withdrawn. Where the customs licence for carrying out
representation is withdrawn in accordance with paragraph (10) of this Article, a new
customs licence for carrying out representation may be granted in the period of two years
from the day it was withdrawn.
Section 2
Acts relating to the application of customs rules
Article 7
(1) If not otherwise provided for in this Law, the customs authority
conducting the customs procedure shall apply the Law on General Administrative
Procedure.
(2) Provided the customs authority in the customs procedure accepts the
request fully, it may approve it in the form of a note affixed on such a request.
(3) An appeal against the decision taken by the customs authority in the
administrative procedure may be expressed to the Minister of Finance within a period of
8 days from the day of communication of the decision.
(4) The appeal shall not cause suspension of the implementation of the
decision.
(5) By way of derogation from paragraph (4) of this Article, the customs
authority may suspend the implementation of such a decision completely or partially, for
a period that may not exceed 180 days, where sufficient proof and facts are submitted that
indicate that the appeal is justified or that greater damage is to be feared for the party
with the carrying out of the decision, while the suspension is justified. Where the decision
relates to the calculation of import or export duties, suspension of implementation of that
decision may be approved only provided the duties are subject to the provision of
appropriate garantee.
Section 3
Application of other rules
Article 8
The provisions of this Law do not apply for payment of import duties or for
implementation of customs procedures provided such payments or implementation of the
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procedures is regulated otherwise under international agreements entered into by,
accepted or ratified by the Republic of Macedonia.
Article 9
(1) The custom authority collects import and export duties as well as other
charges and taxes in accordance with the rules governing such charges and taxes.
(2) Provided the actions of the customs authority on payment and lodging of a
security for these duties and taxes are not provided for with the rules referred to in
paragraph (1) of this Article, the customs authority shall apply the provisions laid down
in the customs rules.
Section 4
Information
Article 10
(1) Any interested person may request information concerning the application
of customs legislation from the customs authority. Such request may be refused where it
does not relate to an actually envisaged import or export operation.
(2) The information of paragraph (1) of this Article shall be supplied free of
charge to the applicant by the customs authority within 15 days from the day of making
the application. Where costs are incurred by the customs authority, in particular as a
result of analyses or expertises on goods, or as a result of the return of the goods to the
applicants, a relevant amount may be charged.
Article 11
(1) The customs authority shall issue binding tariff information and binding
origin information upon a written request.
(2) Binding tariff information or binding origin information shall be binding
on the customs authority as against the holder of the information only in respect of the
tariff classification or determination of the origin of goods. Binding tariff information or
binding origin information shall be binding on the customs authority only in respect of
goods on which customs formalities are completed after the date on which the
information was supplied. In matters of origin, the formalities in question shall be those
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relating to the application of the provisions of Articles 24 and 26 paragraph (2) item b) of
this Law.
(3) The holder of such information, upon request by the customs authority,
must be able to prove that:
- for tariff purposes: the goods declared correspond in every respect to those
described in the information and
- for origin purposes: the goods concerned and the circumstances determining
the acquisition of origin correspond in every respect to the goods and the
circumstances described in the information.
(4) The binding tariff information and the binding origin information shall be
valid for a period of three years in the case of origin, starting from the date of issue.
Binding information shall be annulled where it is based on inaccurate or incomplete
information from the applicant. The holder of the information shall be notified of the
annulment.
(5) Binding information shall cease to be valid:
a) in the case of tariff information:
1) where the rules in force are adopted or amended and the information
no longer conforms to them;
2) where the information it is no longer compatible with the interpretation
of one of the nomenclatures referred to in Article 19 of this Law:
- at national level, by reason of amendments and supplements to the
explanatory notes to the nomenclature of the Customs Tariff or by a
judgment passed by a competent court and
- at international level, by reason of a classification opinion or an
amendment or supplement of the explanatory notes to the Nomenclature
of the Harmonized Commodity Description and Coding System, adopted
by the World Customs Organisation established in 1952 under the name
‘the Customs Cooperation Council’ and
3) where the information is revoked or amended, provided that the
revocation or amendment is notified to the holder of the information.
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The date on which binding information ceases to be valid for the cases
referred to in item a) under 1 and 2 of this paragraph shall be the date of
official publication of the said measures and
b) in the case of origin information:
1) where rules are adopted or amended or an agreement is concluded by
the Republic of Macedonia and the information no longer conforms to the rules in
force;
2) where it is no longer compatible with:
- at national level, the explanatory notes or opinions adopted for the
purposes of interpreting rules or with a judgment of a competent court and
- at international level, the Agreement on Rules of Origin established
in the World Trade Organisation (WTO) or with the explanatory notes or
an origin opinion adopted for the interpretation of that Agreement and
3) where it is revoked or amended provided the holder is informed of such
revocation or amendment.
The date on which binding information ceases to be valid for the cases
referred to in item b) under 1 and 2 of this paragraph shall be the date
when the abovementioned measures are officially published.
(6) The holder of binding information which ceases to be valid pursuant to
paragraph (5) item a) under 2 and 3 or item b) under 2 and 3 of this Article may still use
that information for a period of six months from the date of official publication or
notification. This right may be used only provided that the holder of information
concluded a binding contract for the purchase or sale of the goods in question, on the
basis of the binding information, before the measure with which the binding information
ceases to be valid was adopted.
In the case of paragraph (5) item a) under 1 and item b) under 1 of this Article, the rules
or agreement may lay down a period within which the first sentence of this paragraph
shall apply.
(7) The classification or determination of origin in binding information may
be applied under the conditions laid down in paragraph (6) of this Article, solely for the
purpose of determining import or export duties.
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Part 5
Other Provisions
Article 12
(1) For the services rendered in the customs procedure, the customs authority
shall collect fees, the amount of which shall not exceed the actual costs and shall not be
indirect protection of domestic goods or taxation of the import or export for fiscal
purposes.
(2) The type and the amount of the customs fees referred to in paragraph (1)
of this Article are laid down by the Minister of Finance.
Article 13
(1) The customs authority may carry out all measures of customs supervision
and all controls it deems necessary to ensure appropriate application of the customs rules
and other regulations.
(2) Customs supervision and customs control shall be carried out selectively,
based on risk analysis, in order to identify the risk and to determine its size and to
develop the necessary measures for risk assessment based on the criteria developed on
national level.
(3) In exceptional circumstances such as to avoid the interference of traffic
through the border crossings or interference of the carrying out of the customs procedures
inside the customs area, the Minister of Finance may temporarily determine
simplifications for the carrying out of the measures of customs supervision and control.
Article 14
For the purposes of applying customs rules and other regulations, any person
directly or indirectly involved in the operations concerned for the purposes of trade in
goods shall provide the customs authority with all the requisite documents and
information, irrespective of the data medium used, and all the requisite assistance at its
request and by any time limit prescribed in accordance with those rules and regulations.
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Article 15
(1) Any person carrying on a business in the Republic of Macedonia who is obliged
to keep accounts in accordance with law shall, in accordance with the requirements of
that business, keep accounts of the assets and liabilities and of all matters relating to that
business. The related books of account, documents and other data media shall be kept in
such a manner that his rights and obligations and the information of relevance to the
levying of import duties shall at all times be clear.
(2) The prescribed accounts of paragraph (1) of this Article shall be kept, filed,
recorded and prepared in accordance with law.
(3) The information recorded on a data medium may be transferred to and stored on
a different data medium provided the information is transferred accurately and
completely and is available throughout the period it must be kept.
(4) The persons that shall in accordance with customs rules keep accounts must
keep the accounts in a manner allowing a link with the tax account and other accounts
referred to in paragraph (1) of this Article.
(5) All customs documents related to the accounts shall also be considered to be
such accounts as those referred to in paragraph (4) of this Article.
(6) The accounts shall be organised and kept, i.e. the data media shall be kept in
such a way that allows them to be examined by the customs authority. To that end, those
obliged to keep accounts shall provide necessary assistance, including provision of the
requisite insight into the design, organisation and operation of the accounting system.
Article 16
All information which is by nature confidential or which is provided on a
confidential basis shall be kept by the customs authority as a professional secret. The
confidential information shall not be disclosed by the customs authority without the
express permission of the person or authority providing it. The communication of
confidential data shall be permitted where the customs authority is obliged or authorised
to do so pursuant to the provisions in force in respect of data protection, or in connection
with actual legal proceedings.
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Article 17
(1) The person involved in customs procedure shall keep the documents referred
to in Article 14 of this Law for the purposes of control by the customs authority, for the
period laid down in the provisions in force and for no less than five calendar years,
irrespective of the data medium used. That period shall run:
a) in the case of goods released for free circulation in circumstances other than
those referred to in item b) of this paragraph or goods declared for export,
from the last day of the calendar year in which the customs declarations for
release for free circulation or export are accepted;
b) in the case of goods released for free circulation at a reduced or zero rate of
import duty on account of their end-use, from the last day of the calendar year
in which they cease to be subject to customs supervision;
c) in the case of goods placed under another customs procedure, from the last
day of the calendar year in which the customs procedure concerned is
completed and
d) in the case of goods placed in a free zone or free warehouse, from the end of
the calendar year on which they leave the undertaking concerned.
(2) Without prejudice to the provisions of Article 246 of this Law, where a
check carried out by the customs authority in respect of a customs debt shows that the
relevant entry in the accounts has to be corrected, the documents shall be kept beyond the
time limit provided for in paragraph (1) of this Article for a period sufficient to permit the
correction to be made and checked.
Article 18
Where a period is determined for the purpose of applying customs rules, such
period shall not be extended unless specific provision is made in the customs rules
concerned.
TITLE 2
BASES FOR DETERMINATION OF THE IMPORT I.E.
EXPORT DUTIES AND OF THE OTHER MEASURES PRESCRIBED
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IN RESPECT OF TRADE IN GOODS
CHAPTER 1
CUSTOMS TARIFF AND TARIFF CLASSIFICATION OF GOODS
Article 19
(1) Duties legally owed where a customs debt is incurred shall be determined
on grounds of the Customs Tariff of the Republic of Macedonia.
(2) The other measures prescribed by provisions governing specific fields relating
to trade in goods shall, where appropriate, be applied according to the tariff classification
of those goods.
(3) The Customs Tariff of the Republic of Macedonia shall comprise:
a) nomenclature of goods based on the International Convention on the
Harmonised Commodity Description and Coding System (Harmonised
System) and the Combined nomenclature of the European Union;
b) any other nomenclature which is wholly or partly based on the nomenclature
referred to in this paragraph under a) which adds any subdivisions to it, and
which is established by provisions governing specific fields with a view to the
application of tariff measures relating to trade in goods;
c) the customs rate and the amount of the duties applicable to goods covered by
the nomenclature referred to in under item a) of this paragraph;
d) the preferential tariff measures contained in agreements which the Republic of
Macedonia has concluded with certain countries, groups of countries and
which provide for approval of preferential tariff treatment;
(e) preferential tariff measures adopted unilaterally by the Republic of Macedonia
in respect of certain countries, group of countries or territories;
(f) autonomous measures providing for reduction or suspension of import duties
chargeable on certain goods and
(g) other tariff measures provided for by other legislation.
(4) The measures referred to in paragraph (3) items d), e) and f) of this Article
shall apply at the declarant's request instead of the customs rate and the amount of the
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duties provided for in paragraph (3) item c) of this Article where the goods concerned
fulfil the conditions laid down.
(5) Where application of the measures referred to in paragraph (3) items d), e)
and f) of this Article is restricted to a certain volume of imports, it shall cease:
a) in the case of tariff quotas, as soon as the stipulated limit on the volume of
imports is reached and
b) in the case of tariff ceilings, in accordance with the rules in force.
(6) The tariff classification of goods shall be the determination, according to
the rules in force, of tariff headings, tariff subheadings and tariff codes of the Customs
Tariff of the Republic of Macedonia under which the aforesaid goods are to be classified.
(7) The Government of the Republic of Macedonia on proposal by the
Minister of Economy, determined in agreement with the Minister of Finance and with
prior consultation with the Minister of Agriculture, Forestry and Water Management or
other Minister managing the state administration authority of the related field, having
regard to the type of goods, shall prescribe autonomous measures providing for reduction
or suspension of the import duties referred to in paragraph (3) item f) of this Article. The
measures of this paragraph shall be provided for goods that are not produced in the
Republic of Macedonia or are not produced in sufficient quantities or do not correspond
to the special needs of the local industry. Autonomous measures for reduction or
suspension of import duties may be determined for a defined or undefined period, as well
as for a limited or unlimited quantity of goods.
(8) The Government of the Republic of Macedonia on proposal by the
Minister of Economy, determined in agreement with the Minister of Finance and with
prior consultation with the Minister of Agriculture, Forestry and Water Management or
other Minister managing the state administration authority of the related field, having
regard to the type of goods, prescribes in more detail the conditions which must be
complied with for goods to be subject to autonomous measures for reduction or
suspension of import duties, the procedure for introduction of autonomous measures, as
well as the manner of their distribution or use.
Article 20
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(1) The favourable tariff treatment from which certain goods may benefit by
reason of their nature or end-use shall be subject to the detailed conditions laid down in
accordance with the regulation referred to in Article 257 of this Law. Where under this
regulation the granting of an authorisation is required, Articles 99 and 100 of this Law
shall apply.
(2) For the purposes of paragraph (1) of this Article, the expression
‘favourable tariff treatment’ means a reduction in or suspension of the import duties
referred to in Article 4 item 9) of this Law, even within the framework of a tariff quota.
CHAPTER 2
ORIGIN OF GOODS
Section 1
Non-preferential origin of goods
Article 21
The provisions of Articles 22, 23, 24 and 25 of this Law define the non-
preferential origin of goods for the purposes of:
a) applying the Customs Tariff of the Republic of Macedonia with the exception
of the measures referred to in Article 19 paragraph (3) items d) and e) of this
Law;
b) applying measures other than tariff measures established by provisions
governing specific fields relating to trade in goods and
c) the preparation and granting of certificates of origin.
Article 22
(1) Goods originating in a country shall be those wholly obtained or produced
in that country.
(2) The expression ‘goods wholly obtained in a country’ means:
a) mineral products extracted within that country;
b) vegetable products harvested therein;
c) live animals born and raised therein;
d) products derived from live animals raised therein;
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e) products of hunting or fishing carried on therein;
f) products of sea-fishing and other products taken from the sea outside a
country's territorial sea by vessels registered or recorded in the country
concerned and flying the flag of that country;
g) goods obtained or produced on board factory ships from the products referred
to in item f) of this paragraph originating in that country, provided that such
factory ships are registered or recorded in that country and fly its flag;
h) products taken from the seabed or subsoil beneath the seabed outside the
territorial sea provided that that country has exclusive rights to exploit that
seabed or subsoil;
i) waste and scrap products derived from manufacturing operations and used
articles, if they were collected therein and are fit only for the recovery of raw
materials and
j) goods which are produced therein exclusively from goods referred to in items
a) to i) of this paragraph or from their derivatives, at any stage of production.
(3) For the purposes of paragraph (2) the expression ‘country’ also covers that
country's territorial sea.
Article 23
Goods whose production involved more than one country shall be deemed to
originate in the country where they underwent their last, substantial, economically
justified processing or working in an undertaking equipped for that purpose and resulting
in the manufacture of a new product or representing an important stage of manufacture.
Article 24
Any processing or working in respect of which it is established, or in respect of
which the facts as ascertained, justify the presumption, that its sole object was to
circumvent the provisions applicable in the Republic of Macedonia to goods from
specific countries, shall under no circumstances be deemed to confer on the goods thus
produced the origin of the country where it is carried out within the meaning of Article 23
of this Law.
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Article 25
(1) Customs legislation or other legislation of the Republic of Macedonia
governing specific fields may provide that a document must be produced as proof of the
origin of goods.
(2) Notwithstanding the production of such document as referred to in
paragraph (1) of this Article the customs authority may, in the event of reasonable doubts,
require presentation of any additional proof to ensure that the indication of origin does
indeed comply with customs rules.
Section 2
Preferential origin of goods
Article 26
(1) The rules on preferential origin shall lay down the conditions governing
acquisition of origin which goods must fulfil in order to benefit from the measures
referred to in Article 19 paragraph (3) item d) or e) of this Law.
(2) The rules of paragraph (1) of this Article shall:
a) in the case of goods covered by the agreements referred to in Article 19
paragraph (3) item d) of this Law, be determined in those agreements and
b) in the case of goods benefiting from the preferential tariff measures referred to
in Article 19 paragraph (3) item e) of this Law, be determined in accordance
with the regulation referred to in Article 257 of this Law.
CHAPTER 3
VALUE OF GOODS FOR CUSTOMS PURPOSES
Article 27
The provisions of this Chapter shall determine the customs value of goods for the
purposes of applying the Customs Tariff and non-tariff measures laid down by special
provisions governing specific fields relating to trade in goods.
Article 28
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(1) The customs value of imported goods shall be the transaction value, that
is, the price actually paid or payable for the goods when sold for export to the customs
area of the Republic of Macedonia, adjusted, where necessary, in accordance with
Articles 35 and 36 of this Law, provided:
a) that there are no restrictions as to the disposal or use of the goods by the
buyer, other than restrictions which:
— are provided for under the regulations of the Republic of Macedonia,
— limit the geographical area in which the goods may be resold or
— do not substantially affect the value of the goods;
b) that the sale or price is not subject to some condition or consideration for
which a value cannot be determined with respect to the goods being valued;
c) that no part of the proceeds of any subsequent resale, disposal or use of the
goods by the buyer will accrue directly or indirectly to the seller, unless an
appropriate adjustment can be made in accordance with Article 35 of this Law
and
d) that the buyer and seller are not related, or, where the buyer and seller are
related, that the transaction value is acceptable for customs purposes in
accordance with paragraph (2) of this Article.
(2) a) In determining whether the transaction value is acceptable for the purposes
of paragraph (1) of this Article, the fact that the buyer and the seller are
related shall not in itself be sufficient grounds for regarding the transaction
value as unacceptable. In such case, the circumstances surrounding the
sale shall be examined and the transaction value shall be accepted
provided that the relationship did not influence the price. If, in the light of
information provided by the declarant or otherwise, the customs authority
has reasons for considering that the relationship influenced the price, it
shall communicate its reasons to the declarant and he shall be given a
reasonable opportunity to respond. If the declarant so requests, the
communication of the reasons shall be in writing;
b) In a sale between related persons, the transaction value shall be
accepted and the goods valued in accordance with the provisions of
20
paragraph (1) of this Article wherever the declarant demonstrates that
such value closely approximates to one of the following occurring at
or about the same time:
1) the transaction value in sales, between buyers and sellers who are
not related in any particular case, of identical or similar goods for
export to the Republic of Macedonia;
2) the customs value of identical or similar goods, as determined
under Article 32 of this Law and
3) the customs value of identical or similar goods, as determined
under Article 33 of this Law.
In applying the foregoing tests, due account shall be taken of
demonstrated differences in commercial levels, quantity levels, the
elements enumerated in Article 35 of this Law and costs incurred by
the seller in sales in which he and the buyer are not related and where
such costs are not shown in sales in which he and the buyer are related.
c) The criteria set forth in paragraph (2) item b) of this Article are to be
used at the request of the declarant and only for comparison purposes
and not for substitution of values.
(3) a) The price actually paid or payable is the total payment made or to be made
by the buyer to or for the benefit of the seller for the imported goods and
includes all payments made or to be made as a condition of sale of the
imported goods by the buyer to the seller or by the buyer to a third party to
satisfy an obligation of the seller. The payment need not necessarily take
the form of a transfer of money. Payment may be made by way of letters
of credit or negotiable instrument and may be made directly or indirectly
and
b) Activities, including marketing activities, undertaken by the buyer on his
own account, other than those for which an adjustment of the value is
provided in accordance with Article 35 of this Law, are not considered to
be an indirect payment to the seller, even though they might be regarded
as of benefit to the seller or have been undertaken by agreement with the
21
seller. Their cost shall not be added to the price actually paid or payable in
determining the customs value of imported goods.
Article 29
(1) a) Where the customs value cannot be determined under Article 28 of
this Law, the transaction value of identical goods sold for export to the
Republic of Macedonia and exported at or about the same time as the
goods being valued, shall be considered as customs value.
b) When this Article is applied, in the determining of the customs value,
the transaction value of the identical goods sold at a same commercial
level, and mainly in the same quantity as the goods being valued is
used. When such sale is not found, the transaction value of identical
goods sold at a different commercial level and/or in different quantities
is used with the necessary adjustments in regard to the differences in
the commercial level and/or the quantity, and under the condition that
such adjustment may be made based on evidence making clear the
justification and accuracy of the adjustment regardless of the fact
whether the value is increased and/or decreased with the adjustment.
(2) When the costs and charges referred to in Article 35 paragraph (1) item d) of
this Law are included in the transaction value, an adjustment is to be made in order to
take into account the substantial differences of those costs and charges of the imported
goods and the identical goods arising from the difference in distance and type of
transport.
(3) If when this Article is applied, more than one transaction value of identical
goods is established, the lowest such value is used to determine the customs value of the
imported goods.
Article 30
(1) a) If the customs value of the imported goods cannot be determined in accordance
with Articles 28 and 29 of this Law, the transaction value of similar goods shall
22
be considered as customs value, sold for export to the Republic of Macedonia and
exported at the same or about the same time as the goods being valued.
b) When this Article is applied, in the determining of the customs value, the
transaction value of similar goods sold at the same commercial level and mainly
in the same quantity as the goods being valued is used. When such sale is not
found, the transaction value of similar goods sold at a different commercial level
and/or in different quantities shall be used with the necessary adjustments in
regard to the differences in the commercial level and/or the quantity, and under
the condition that such adjustment may be made based on evidence making clear
the justification and accuracy of the adjustment regardless of the fact whether the
value is increased and/or decreased with the adjustment.
(2) When the charges referred to in Article 35 paragraph (1) item e) of this Law
are included in the transaction value, an adjustment is to be made in order to take into
account the substantial differences of those costs and charges of the imported goods and
the similar goods arising from the difference in distance and type of transport.
(3) If when this Article is applied more than one transaction value of similar
goods is established, the lowest such value is used to determine the customs value of the
imported goods.
Article 31
If the customs value of the imported goods cannot be determined in accordance
with Articles 28, 29 and 30 of this Law, the customs value shall be determined in
accordance with Article 32 of this Law. If the customs value cannot be determined in
accordance with Article 32 of this Law, the customs value shall be determined in
accordance with Article 33 of this Law, except in the case when the declarant requests the
order of application of Article 32 and Article 33 of this Law to be changed.
Article 32
(1) a) If the imported goods or identical or similar imported goods are sold in
the Republic of Macedonia in the same condition in which they were
imported, the customs value of such imported goods, in accordance with the
23
provisions of this Article, is to be established on the basis of the unit price
to which the imported or identical or similar imported goods in such
condition, in the greatest aggregate quantity, are sold to persons who are not
related to the persons they purchase the goods from, at the same or about the
same importation time as the valued goods, under the condition that the
price is reduced of the amount of:
1) The usual commissions payable or agreed to be paid or the usual
increases the purpose of which is a larger profit and general expenses
(including direct and indirect expenses for marketing of the subject goods)
related to the sale in the Republic of Macedonia of imported goods of the
same class or type;
2) The usual transportation costs and insurance and other related costs
incurred in the Republic of Macedonia;
3) The charges referred to in Article 35 paragraph (1) item e) of this Law,
where applicable, and
4. The import duties and other charges payable in the Republic of
Macedonia for the importation or sale of goods.
b) If neither the imported goods nor the identical or similar imported goods
are sold at the same or about the same time of the importation of the goods
being valued, the customs value of the goods subject to the provisions of
paragraph (1) item a) of this Article, shall be determined by the unit price at
which the imported or identical or similar imported goods were sold in the
Republic of Macedonia in the same condition they were imported in, at the
earliest date following the importation of the goods being valued, but prior
to the expiration of 90 days of such import.
(2) If in the Republic of Macedonia, the imported goods or identical or similar
imported goods are not sold in the same condition as on importation, in that case, if the
importer so requires, the customs value shall be determined based on the unit price at
which the imported goods, after further processing, are sold in the greatest aggregate
quantity to persons in the Republic of Macedonia who are not related to the persons they
are buying the goods from, under the condition that in the valuating process, the value
24
incurred with the processing and the reductions referred to in paragraph (1) item a) of this
Article, are considered.
Article 33
(1) The customs value of the imported goods, in accordance with the
provisions of this Article, is determined on the basis of the computed value. The
computed value is a sum of:
a) the value of the material and the costs of production or other processing
employed in the producing of the imported goods;
b) the amount of profit and general expenses equal to the amount usually reflected
in the sale of goods of the same class or kind as the goods being valued which are
made by producers in the country of exportation for export in the Republic of
Macedonia and
c) the cost or value of the items referred to in Article 35 paragraph (1) under e) of
this Law.
(2) Any person who is not a resident of the Republic of Macedonia may not
be requested or forced to provide inspection or allow access to any receipt or other
document for the purpose of determining the computed value. The customs authority may
check the data provided on behalf of the manufacturer of the goods for the purpose of
determining the customs value in accordance with this Article in another country, with
the previous authorisation of the manufacturer and under the condition that the authorities
of the respective country are timely notified and do not withstand the inspection.
Article 34
(1) If the customs value of imported goods cannot be established based on
Articles 28, 29, 30, 31, 32, and 33 of this Law, it shall be established on the basis of data
accessible in the Republic of Macedonia with the use of justifiable means which are in
accordance with the principles and provisions contained in:
- the Agreement for application of Article 7 of the General Customs Duty and
Trade Agreement of 1994,
- Article 7 of the General Customs Duty and Trade Agreement and
25
- Article 27, including Article 45 of this Law.
(2) In accordance with the provisions of this Article, the customs value cannot
be determined on the basis of:
a) the selling price in the Republic of Macedonia of goods produced in the
Republic of Macedonia;
b) a system which provides for customs purposes acceptance of the higher of the
two alternative values;
c) the price of goods on the local market of the exporting country;
d) the cost of production, other than computed values which have been
determined for identical or similar goods in accordance with the provisions of
Article 33 of this Law;
e) price of the goods for export to a country other than the Republic of
Macedonia;
f) minimum customs values or
g) arbitrary or fictitious values.
Upon request, the importer shall be notified in writing of the customs value determined in
accordance with the provisions of this Article and of the methods applied in the
determination of such value.
Article 35
(1) In determining the customs value under Article 28 of this Law, there shall be
added to the price actually paid or payable for the imported goods:
a) the following, to the extent that they are incurred by the buyer but are not
included in the price actually paid or payable for the goods:
1) commissions and brokerage, except buying commissions;
2) the cost of containers which are treated as being one, for customs
purposes, with the goods in question,
3) the cost of packing, whether for labour or materials;
b) the value, apportioned as appropriate, of the following goods and services
where supplied directly or indirectly by the buyer free of charge or at reduced cost
for use in connection with the production and sale for export of the imported
26
goods, to the extent that such value has not been included in the price actually
paid or payable:
1) materials, components, parts and similar items incorporated in the
imported goods;
2) tools, dies, moulds and similar items used in the production of the
imported goods;
3) materials consumed in the production of the imported goods and
4) engineering, development, artwork, design work, and plans and
sketches undertaken elsewhere than in the Republic of Macedonia and
necessary for the production of the imported goods;
c) royalties (fees or revenue percentage paid to the holder of the intellectual
property right) and licence fees related to the goods being valued that the buyer
must pay, either directly or indirectly, as a condition of sale of the goods being
valued, to the extent that such royalties and fees are not included in the price
actually paid or payable;
d) the value of any part of the proceeds of any subsequent resale, disposal or use
of the imported goods that accrues directly or indirectly to the seller and
e) 1) the cost of transport and insurance of the imported goods to the point of
entrance in the customs area of the Republic of Macedonia and
2) loading, unloading and handling charges associated with the transport
of the imported goods to the place of introduction into the customs area of
the Republic of Macedonia.
(2) Additions to the price actually paid or payable shall be made under this
Article only on the basis of objective and quantifiable data.
(3) No additions shall be made to the price actually paid or payable in
determining the customs value except as provided in this Article.
(4) In this Chapter, the term ‘buying commissions’ means fees paid by an
importer to his agent for the service of representing him abroad in the purchase of the
goods being valued.
(5) Notwithstanding paragraph (1) item c) of this Article:
27
a) charges for the right to reproduce the imported goods in the Republic of
Macedonia shall not be added to the price actually paid or payable for the
imported goods in determining the customs value and
b) payments made by the buyer for the right to distribute or resell the
imported goods shall not be added to the price actually paid or payable for
the imported goods if such payments are not a condition of the sale for
export to the Republic of Macedonia of the goods.
Article 36
Provided that they are shown separately from the price actually paid or payable,
the following shall not be included in the customs value:
a) charges for the transport of goods after their arrival at the place of introduction
into the customs area of the Republic of Macedonia;
b) charges for construction, erection, assembly, maintenance or technical
assistance, undertaken after importation of industrial plants, machinery or
equipment;
c) charges for interests under a financing arrangement entered into by the buyer
and relating to the purchase of imported goods, irrespective of whether the
finance is provided by the seller or another person, provided that the financing
arrangement has been made in writing, and where required, the buyer can
demonstrate that:
— such goods are actually sold at the price declared as the price actually
paid or payable, and
— the claimed rate of interest does not exceed the level for such
transactions prevailing in the country where, and at the time when, the
finance was provided;
d) charges for the right to reproduce imported goods in the Republic of
Macedonia;
e) buying commissions;
f) import duties or other charges payable in the Republic of Macedonia by
reason of the importation or sale of the goods.
28
Article 37
All price reductions are not included in the customs value, in accordance with
Article 28 of this Law if agreed before the completed importation and within the agreed
period.
Article 38
The customs value of goods imported without paying the counter-value shall be
determined in compliance with the provisions stipulated in Articles 29 through 34 of this
Law.
Article 39
(1) Notwithstanding the provisions of Articles 27 to 45 of this Law, in
determining the customs value of imported carrier media for use in automated data
processing equipment and bearing data or instructions, only the costs or the value of the
data carriers is considered. The customs value of the imported data or instructions carriers
shall not include the costs or the value of the data or instructions, provided that the costs
or values are separated from the costs or value of the data carriers.
(2) For the purpose of this Article:
a) the expression ‘data carriers’ does not apply to integrated circuits,
semiconductors and similar devices or products in which such integrated
circuits or devices are incorporated and
b) the expression ‘data or instructions’ does not apply to audio,
cinematographic or video records.
Article 40
(1) When importing goods for which the obligation pertaining to Article 35
paragraph (1) items b), c), d) of this Law is contracted, the importer shall state so in the
customs declaration.
(2) The importer shall declare to the customs authority the resale, disposal, or
use of the imported goods from which the obligation of payment of a certain amount to
29
the seller in accordance with Article 35 paragraph (1) item d) of this Law arises, within
30 days at latest, following the date of payment.
Article 41
(1) Where a delivery consists of several kinds of goods that are subject to
customs clearance by different customs rates, the costs pertaining to the purchase of the
goods expressed in total amount for the whole delivery, as well as the costs for
transportation, insurance and delivery are calculated proportionally to the value of each
type of goods.
(2) As exception to paragraph (1) of this Article, the customs authority may,
upon request by the declarant, add the costs from paragraph (1) of this Article related to
the several types of goods in one delivery to the value of the goods for which the import
duties are the highest.
Article 42
(1) The customs authority may in the customs procedure request that the
declarant provides all documents and data needed for the determining of the customs
value in accordance with Articles 28 to 36 of this Law.
(2) The provisions from Articles 27 to 45 of this Law shall not limit nor put in
question the right of the customs authority to determine the authenticity and the accuracy
of any statement, document or declaration presented for the purpose of determining the
customs value.
(3) If an invoice is not presented for justifiable reasons, i.e. the customs
authority has grounds for reasonable doubt that the value of the goods listed in the
invoice does not comply with the provisions for transaction value of this Law, the
customs value shall be determined on the basis of the provisions of Articles 29 to 34 of
this Law.
(4) Upon written request, the importer has the right to receive by the customs
authority clarification in writing of the manner of determining the customs value of the
imported goods.
30
Article 43
If in the procedure of determining the customs value it is necessary to convert the
foreign into local currency, the foreign currency shall be calculated in accordance with
the average exchange rate determined by the National Bank of the Republic of
Macedonia. The manner of application of the average exchange rate in the procedure of
determining the customs value is prescribed by the Minister of Finance.
Article 44
If in the procedure of determining the customs value of the imported goods it is
necessary to postpone the final determination of the customs value, the declarant may
receive the goods, under the condition that a security for the payment of the customs debt
is provided for in accordance with Article 204, 208, 210, 211, 213, 214 and 215 of this
Law, in an amount covering the final payment of the customs debt that may be incurred.
Article 45
The provisions of this Chapter shall be without prejudice to the specific
provisions of this Law or the regulation of Article 257 of this Law regarding the
determination of the value, for customs purposes, of goods released for free circulation
after being assigned a different customs-approved treatment or use of goods.
TITLE 3
PROVISIONS APPLICABLE TO GOODS BROUGHT INTO THE
CUSTOMS AREA UNTIL THEY ARE ASSIGNED A CUSTOMS-APPROVED
TREATMENT OR
USE
CHAPTER 1
ENTRY OF GOODS INTO THE CUSTOMS AREA
Article 46
(1) Foreign goods may be entered into the customs area through customs
border crossings at the time when they are open for circulation.
31
(2) The customs border crossings through which goods and passenger
circulation is effected in accordance with customs or other rules and their categorization
are determined by the Government of the Republic of Macedonia on proposal by the
Minister of Finance. For the design, construction and reconstruction of premises at the
customs border crossings, the consent of the Minister of Finance is required upon prior
opinion given by the Director of the Customs Administration.
(3) Circulation of goods which are subject to phyto-sanitary, veterinary or
other prescribed control is allowed only through border crossings which in accordance
with appropriate rules are designated for entrance and exit of such goods.
(4) In case of exceptional circumstances, force majeure, greater disturbance of
public order and the safety of the country, the Government of the Republic of Macedonia
may prescribe that the entry and exit of goods or of certain goods is to be carried out only
through certain border crossings.
Article 47
(1) Goods brought into the customs area shall, from the time of their entry, be
subject to customs supervision. They may be subject to control by the customs authority
in accordance with the provisions in force.
(2) They shall remain under customs supervision for as long as necessary to
determine their customs status. In the case of foreign goods and without prejudice to
Article 95, paragraph (1) of this Law, the goods remain under customs supervision until
their customs status is changed, they enter a free zone or free warehouse, they are re
exported or destroyed in accordance with Article 191 of this Law.
Article 48
(1) Goods brought into the customs area shall be conveyed by the person
bringing them into the Republic of Macedonia without delay, by the route specified by
the customs authority and in accordance with its instructions to:
a) the customs authority at the border crossing or to any other place designated or
approved by the customs authority or
b) a free zone, if the goods are to be brought into that free zone directly:
32
— by waterway or air or
— by land without passing through another part of the customs area where
the free zone adjoins the land frontier between the Republic of Macedonia
and a third country.
(2) The customs authority referred to in paragraph (1) item a) of this Article
shall be the closest customs authority after the border line on the shortest regular route.
(3) Any person who assumes responsibility for the carriage of goods after
they have been brought into the customs area, inter alia as a result of transhipment, shall
become responsible for compliance with the obligation laid down in paragraph (1) of this
Article.
(4) The provisions of paragraph (1) item a) of this Article do not preclude the
application of any of the regulations in force concerning tourist, border, postal traffic or
traffic of insignificant economic importance, provided that this does not jeopardize the
possibility of carrying out customs supervision and customs control.
(5) Paragraph (1) shall not apply to goods on board aircraft crossing the
airspace of the Republic of Macedonia without having as their destination an airport
situated in the Republic of Macedonia.
Article 49
(1) Where, by reason of unforeseeable circumstances or force majeure, the
obligations laid down in Article 48 paragraph (1) of this Law cannot be complied with,
the person bound by that obligation or any other person taking actions in his place shall
inform the competent customs authority of the situation without delay. Where the
unforeseeable circumstances or force majeure do not result in total loss of the goods, the
customs authority shall also be informed of the precise location of the goods.
(2) Where, by reason of unforeseeable circumstances or force majeure, an
aircraft referred to in Article 48 paragraph (4) of this Law is forced to land temporarily in
the customs area, and the obligation laid down in Article 48 paragraph (1) of this Law
cannot be complied with, the person bringing the aircraft into the customs area or any
other person taking actions in his place shall inform the customs authority of the situation
without delay.
33
(3) The customs authority shall determine the measures to be taken in order to
permit customs supervision of the goods referred to in paragraph (1) of this Article as
well as of those on board the aircraft in accordance with paragraph (2) of this Article and,
where appropriate, to ensure that they are subsequently conveyed to the customs
authority or other place designated or approved by the customs authority.
CHAPTER 2
PRESENTATION OF GOODS TO THE CUSTOMS AUTHORITY
Article 50
(1) Goods which, pursuant Article 48 paragraph (1) item a) of this Law, arrive at
the customs authority at the border crossing or other place designated or approved by the
customs authority shall be presented to the customs authority by the person who brought
the goods into the customs area or, if appropriate, by the person who assumes
responsibility for carriage of the goods following such entry.
(2) The customs authority shall designate the places where the goods shall be
presented and the prescribed formalities carried out.
Article 51
The provisions of Article 50 of this Law shall not preclude the application of the
rules in force relating to goods:
a) carried by travellers;
b) placed under a customs procedure, but not presented to the customs authority.
Article 52
Once they have been presented, and in order that they may be assigned a customs-
approved treatment or use, the goods may be examined or samples may be taken with the
permission of the customs authority. Such permission shall be granted, upon request, to
the person authorised to assign the goods such treatment or use.
CHAPTER 3
SUMMARY DECLARATION AND UNLOADING OF GOODS
34
PRESENTED TO THE CUSTOMS AUTHORITY
Article 53
(1) Goods presented to the customs authority, with the exception of goods
subject to Article 55 of this Law, shall be covered by a summary declaration.
(2) The summary declaration shall be lodged once the goods have been
presented to the customs authority. The customs authority may, however, allow a period
for lodging the declaration which shall not extend beyond the first working day following
the day on which the goods are presented to the customs authority.
Article 54
(1) The summary declaration shall be made on the form provided for in the
provision of Article 257 of this Law. The customs authority may also permit the use of
any commercial or official document which contains the particulars necessary for
identification of the goods as a summary declaration.
(2) The summary declaration shall be lodged by:
a) the person who brings the goods into the customs area or by any person
who assumes responsibility for carriage of the goods following such entry
and
b) the person in whose name the person referred to in item a) of this
paragraph acts.
Article 55
Without prejudice to the provisions of the customs and other regulations
governing goods imported by travellers and consignments by letter and parcel post, the
customs authority may waive the lodging of a summary declaration under the condition
that this does not jeopardize the customs supervision of the goods and where, prior to the
expiry of the period referred to in Article 53 of this Law, the formalities necessary for the
goods to be assigned a customs approved treatment or use are carried out.
Article 56
35
(1) Goods may be unloaded or transhipped from the means of transport
carrying them solely with the permission of the customs authority in places designated or
approved by that customs authority. Such permission shall not be required in the event of
imminent danger necessitating the immediate unloading of all or part of the goods. In that
case, the customs authority shall be informed accordingly forthwith.
(2) For the purpose of inspecting goods and the means of transport carrying
them, the customs authority may at any time require goods to be unloaded and unpacked.
Article 57
Goods shall not be removed from their original position without the permission of
the customs authority.
CHAPTER 4
OBLIGATION TO ASSIGN GOODS PRESENTED TO THE CUSTOMS
AUTHORITY A CUSTOMS-APPROVED TREATMENT OR USE
Article 58
Foreign goods presented to the customs authority shall be assigned a customs-
approved treatment or use approved for such foreign goods.
Article 59
(1) Where goods are covered by a summary declaration, the formalities
necessary for them to be assigned a customs-approved treatment or use must be carried
out within 20 days from the date on which the summary declaration is lodged.
(2) By way of derogation from paragraph (1) of this Article, where
circumstances so warrant, the customs authority may set a shorter period or authorise an
extension of the period referred to in paragraph (1) of this Article. Such extension shall
not, however, exceed the genuine requirements which are justified by the circumstances.
CHAPTER 5
TEMPORARY STORAGE OF GOODS
Article 60
36
Until such time as they are assigned a customs-approved treatment or use, goods
presented to a customs authority shall, following such presentation, have the status of
goods in temporary storage (hereinafter reffered to as ‘goods in temporary storage’).
Article 61
(1) Goods in temporary storage shall be stored only in places approved by the
customs authority in the manner determined by that authority.
(2) The customs authority may require the person holding the goods to
provide a security with a view to ensuring payment of any customs debt which may arise
under Articles 218 or 219 of this Law.
Article 62
Without prejudice to the provisions of Article 52 of this Law, goods in temporary
storage shall be subject only to such forms of handling as are designed to ensure their
preservation in an unaltered state without modifying their appearance or technical
characteristics.
Article 63
(1) Where the formalities necessary for the assigning of a customs-approved
treatment or use for the goods are not initiated within the period determined in
accordance with Article 59 of this Law, the customs authority shall without delay take all
measures necessary, including the sale of the goods, to regularize the occurred situation.
(2) The customs authority may, at the risk and expense of the person holding
the goods, have them transferred to a special place, which is under customs supervision,
until the situation is regularized.
CHAPTER 6
PROVISIONS APPLICABLE TO FOREIGN GOODS UNDER A TRANSIT
PROCEDURE
Article 64
37
The provisions of Article 48 of this Law, with the exception of paragraph (1) item
a) thereof, and Articles 49 to 63 of this Law shall not apply when goods already placed
under a transit procedure are brought into the customs area.
Article 65
Once foreign goods which have moved under a transit procedure reach their
destination in the customs area and have been presented to the customs authority in
accordance with the rules governing transit, the provisions of Articles 52 to 63 of this
Law shall apply.
CHAPTER 7
OTHER PROVISIONS
Article 66
Where the circumstances so require, the customs authority may have goods
presented to customs destroyed. The customs authority shall inform the holder of the
goods accordingly. The costs of destroying the goods shall be borne by the holder of the
goods.
Article 67
Where the customs authority finds that goods have been unlawfully brought into
the customs area or have been withheld from customs supervision, it shall take any
measures necessary, including sale of the goods, in order to regularize the occurred
situation.
TITLE 4
CUSTOMS-APPROVED TREATMENT OR USE OF GOODS
CHAPTER 1
GENERAL PROVISIONS
Article 68
(1) Save as otherwise provided with the customs and other regulations, goods
may at any time and under the conditions laid down, be assigned any customs-approved
38
treatment or use irrespective of their nature or quantity, or their country of origin,
consignment or final destination.
(2) Notwithstanding paragraph (1) of this Article, customs approved treatment
or use of goods shall not be assigned if it precludes the imposition of prohibitions or
restrictions prescribed as special measures for the purpose of security and public
morality, the preservation of the health and life of humans, animals and plants, the
protection of the living environment, the protection of natural rarities, protection of
cultural heritage with artistic, historic, archaeological, ethnological value, or technical
values, the protection of copyright and other related rights and industrial property rights,
as well as other measures of commercial policy prescribed by law.
CHAPTER 2
CUSTOMS PROCEDURES
Section 1
Placing of goods under a customs procedure
Article 69
(1) All goods intended to be placed under a customs procedure shall be
covered by a customs declaration for that customs procedure.
(2) Domestic goods declared for an export, outward-processing, transit or
customs warehousing procedure shall be subject to customs supervision from the time of
acceptance of the customs declaration until such time as they leave the customs area or
are destroyed or the customs declaration is invalidated.
Article 70
(1) The Government of the Republic of Macedonia on proposal by the
Minister of Finance may determine certain types of goods, due to their specific attributes
to be suitable, in regard to customs actions, to be the subject of actions of only certain
customs authorities.
(2) The Director of the Customs Administration shall determine the customs
authorities for the release for free circulation of certain types of goods, account being
taken of the nature of the goods.
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Article 71
The customs declaration shall be made:
a) in writing;
b) using a data-processing technique in accordance with the rules and with
the authorisation of the customs authority or
c) orally or by means of any other act whereby the holder of the goods
expresses his wish to place the goods under a customs procedure, where
such a possibility is provided for under the regulation referred to in Article
257 of this Law.
A. Customs Declaration in Writing
1. Normal procedure
Article 72
(1) A customs declaration in writing shall be made on a form prescribed under
the provision of Article 257 of this Law. The customs declaration in writing shall be
signed and must contain all the particulars necessary for implementation of the customs
rules governing the customs procedure for which the goods are declared.
(2) The customs declaration shall be accompanied by all the documents
required for implementation of the provisions governing the customs procedure for which
the goods are declared.
(3) The Minister of Finance shall determine the manner of completing the
customs declaration and the code of codes that shall be used for the purpose of
completion of the customs declaration.
Article 73
A customs declaration which complies with the conditions laid down in Article 72
of this Law shall be accepted by the customs authority without delay, provided that the
goods to which the customs declaration refers are presented to the customs authority.
Article 74
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(1) Subject to Article 5 of this Law, a customs declaration may be made by
any person who is able to present the goods in question or to have them presented to the
competent customs authority, together with all the documents required to be produced for
the application of the rules governing the customs procedure in respect of which the
goods were declared.
(2) Where acceptance of a customs declaration imposes particular obligations
on a specific person, the customs declaration must be made exclusively by that person or
on his behalf.
(3) The declarant must be established in the Republic of Macedonia.
However, this condition shall not apply to persons who:
a) make a declaration for transit or temporary importation and
b) declare goods on an occasional basis, provided that the customs authority
considers this to be justified.
Article 75
At the request by the declarant the customs authority may authorise amendment of
one or more of the particulars of the customs declaration after it has been accepted. The
amendment shall not have the effect of rendering the customs declaration applicable to
goods other than those it originally covered. No amendment shall be permitted where
authorisation is requested after the customs authority:
a) has informed the declarant that it intends to examine the goods or
b) has established that the particulars in question are incorrect or
c) has released the goods.
Article 76
(1) The customs authority shall, at the request of the declarant, invalidate a
customs declaration already accepted where the declarant furnishes proof that goods were
declared in error for the customs procedure covered by that customs declaration or that,
as a result of special circumstances, the placing of the goods under the customs procedure
for which they were declared is no longer justified. Where the customs authority has
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informed the declarant of its intention to examine the goods, a request for invalidation of
the customs declaration shall not be accepted until after the examination has taken place.
(2) The customs declaration shall not be invalidated after the goods have been
released, except in cases defined in accordance with the regulation referred to in Article
257 of this Law.
(3) Invalidation of the customs declaration shall be without prejudice to the
application of the penal provisions of this Law.
Article 77
Save as otherwise provided for with this Law and the provisions brought based on
this Law, the date used for the application of all rules governing the customs procedure
for which the goods have been declared shall be the date of acceptance of the customs
declaration by the customs authority.
Article 78
For the verification of a customs declaration which they have accepted, the
customs authority may:
a) examine the documents covering the declaration and the documents
accompanying it. The customs authority may require the declarant to
present other documents for the purpose of verifying the accuracy of the
particulars contained in the customs declaration and
b) examine the goods and take samples for analysis or for detailed
examination.
Article 79
(1) Transport of the goods to the places where they are to be examined or
samples are to be taken, and all the handling necessitated by such examination of the
goods or taking of samples, shall be carried out by or under the responsibility of the
declarant. The costs incurred shall be borne by the declarant.
(2) The declarant shall be entitled to be present when the goods are examined
and when samples are taken. Where it deems appropriate, the customs authority shall
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require the declarant to be present or represented when the goods are examined or
samples are taken in order to provide it with the assistance necessary to facilitate such
examination or taking of samples.
(3) Provided that samples are taken in accordance with the regulation
prescribed with the provision of Article 257 of this Law, the customs authority shall not
be liable for payment of any compensation in respect thereof.
Article 80
(1) Where only part of the goods covered by a customs declaration are
examined, the results of the partial examination shall be taken to apply to all the goods
covered by that customs declaration. The declarant may request further examination of
the goods if he considers that the results of the partial examination are not valid as
regards the remainder of the goods declared.
(2) For the purposes of paragraph (1) of this Article, where a customs
declaration form covers two or more items, the particulars relating to each item shall be
deemed to constitute a separate customs declaration.
Article 81
(1) The results of verifying the customs declaration shall be used for the
purposes of applying the customs and other regulations governing the customs procedure
under which the goods are placed.
(2) Where the customs declaration is not verified, the provisions referred to in
paragraph (1) of this Article shall be applied on the basis of the particulars contained in
the customs declaration.
Article 82
(1) The customs authority shall take the measures necessary to identify the
goods where identification is required in order to ensure compliance with the conditions
governing the customs procedure for which the said goods have been declared.
(2) Customs markings affixed to the goods or means of transport shall be
removed or destroyed only by the customs authority or with its permission unless, as a
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result of unforeseeable circumstances or force majeure, their removal or destruction is
essential to ensure the protection of the goods or means of transport.
Article 83
(1) Without prejudice to Article 84 of this Law, where the conditions for
placing the goods under the procedure in question are fulfilled and provided the goods are
not subject to any prohibitive or restrictive measures, the customs authority shall release
the goods as soon as the particulars in the customs declaration have been verified or
accepted without verification. The same shall apply where such verification cannot be
completed within a reasonable period of time and the goods are no longer required to be
present for verification purposes.
(2) All the goods covered by the same customs declaration shall be released at
the same time. For the purposes of this paragraph, where a customs declaration form
covers two or more items, the particulars relating to each item shall be deemed to
constitute a separate customs declaration.
Article 84
(1) Where acceptance of a customs declaration gives rise to a customs debt,
the goods covered by the customs declaration shall not be released unless the customs
debt has been paid or secured.
(2) In the temporary import procedure with partial relief from import duties,
the goods covered by the customs declaration shall not be released until a security in
accordance with customs rules that govern this procedure is provided.
(3) Where, pursuant to the customs provisions governing the customs
procedure for which the goods are declared, the customs authority requires the provision
of a security, the said goods shall not be released for the customs procedure in question
until such security is provided.
Article 85
Any necessary measures, including confiscation and sale, shall be taken by the
customs authority to deal with goods which:
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a) cannot be released because:
— it has not been possible to undertake or continue examination of
the goods within the period prescribed by the customs authority for
reasons attributable to the declarant or
— the documents which must be produced before the goods can be
placed under the customs procedure requested have not been
produced or
— payment or a security which should have been made or
provided in respect of import duties or export duties, as the case
may be, have not been made or provided within the period
prescribed or
— the goods are subject to bans or restrictions and
b) are not removed within a twenty-day period after their release.
Article 86
(1) Where a state authority decides to, after the procedure is carried out, return
the temporarily confiscated foreign goods, the return may be realised only if the customs
authority has approved one of the customs approved treatments or uses of the goods and
if the customs debt that may be incurred has been settled.
(2) The customs debt incurred in such an event, referred to in paragraph (1) of
this Article, shall be settled by the customs debtor.
Article 87
(1) Goods confiscated or abandoned to the state in conformity with the
provisions of this Law shall normally be sold. As an exception, the Government of the
Republic of Macedonia, on proposal by the Minister of Finance may donate the
confiscated goods to state authorities and humanitarian organisations, if such goods are
necessary for their operation, i.e. activity, whereas goods of historical, archaeological,
ethnographical, cultural, artistic or scientific value - to the competent authority for
protection of cultural monuments.
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Tobacco products and alcohol beverages which are confiscated or abandoned at the
disposal of the state in accordance with the provisions of this Law shall be destroyed
under customs supervision in accordance to the customs rules.
(2) Goods that cannot be sold i.e. used for health, veterinarian, phytosanitary,
security or other reasons prescribed by law, shall be destroyed under customs
supervision, in accordance with the customs rules.
(3) The cost of the destruction referred to in paragraph (2) of this Article shall
be borne by the owner or declarant of the goods. Provided they are not known or
unavailable, the cost of the destruction shall be borne by the customs authority.
(4) The manner of selling and treatment of the goods referred to in paragraph
(1) of this Article, as well as the distribution of the assets obtained from the sale shall be
prescribed by the Government of the Republic of Macedonia.
2. Simplified procedures
Article 88
(1) In order to simplify completion of formalities and procedures as far as
possible while ensuring that operations are conducted in a proper manner, the customs
authority shall, under conditions laid down in accordance with the regulation referred to
in Article 257 of this Law, grant permission for:
a) the customs declaration referred to in Article 72 of this Law to omit
certain of the particulars referred to in Article 72 paragraph (1) of this Law
or for some of the documents referred to in paragraph (2) of that Article
not to be attached thereto;
b) a commercial or administrative document, accompanied by request for
the goods to be placed under the customs procedure in question, to be
lodged in place of the customs declaration referred to in Article 72 of this
Law and
c) the goods to be entered for the customs procedure in question by means
of an entry in the records of the holder of the authorisation. In this case,
the customs authority may waive the requirement that the declarant
presents the goods.
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The simplified customs declaration, commercial or administrative document or entry in
the records must contain at least the particulars necessary for identification of the goods.
Where the goods are entered in the records of the holder of the authorisation, the date of
such entry must be included.
(2) Except in cases to be determined in accordance with the provision referred
to in Article 257 of this Law, the declarant shall furnish a supplementary declaration
which may be of a general, periodic or recapitulative nature.
(3) Supplementary declaration and simplified customs declarations referred to
in paragraph (1), items a), b) and c) of this Article, shall be deemed to constitute a single,
indivisible document taking effect on the date of acceptance of the simplified customs
declarations. In the cases referred to in paragraph (1) item c) of this Article, entry in the
records shall have the same legal force as acceptance of the customs declaration referred
to in Article 72 of this Law.
(4) Special simplified procedures for the transit procedure shall also be laid
down in accordance with the regulation referred to in Article 257 of this Law.
(5) A request for authorisation for a simplified procedure referred to in
paragraph (1) item b) and c) of this Article shall be made at the customs authority that is
locally competent by the registered office or the place where the detailed accounts of the
person making the request are kept.
B. Other declarations
Article 89
(1) Where the customs declaration is made by means of a data-processing
technique within the meaning of Article 71 item b) of this Law, or by an oral declaration
or any other act within the meaning of Article 71 item c) of this Law, the provisions of
Articles 72 to 88 of this Law shall apply accordingly.
(2) Where an oral customs declaration is made in passenger traffic, a special
form for calculation of the import duties and other duties shall be used for the purpose of
calculation of the duties. The design and the contents of such form shall be prescribed for
under the regulation referred to in Article 257 of this Law.
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C. Post-clearance examination of declarations
Article 90
(1) The customs authority may, acting ex officio or at the request of the
declarant, amend the customs declaration after release of the goods within the periods
referred to in Article 243 and 250 of this Law.
(2) The customs authority may, after releasing the goods and in order to
satisfy itself as to the accuracy of the particulars contained in the customs declaration,
inspect the accounting and commercial documents and data relating to the import or
export operations in respect of the goods concerned or to subsequent commercial
operations involving those goods. Such inspections may be carried out at the premises of
the declarant, of any other person directly or indirectly involved in the said operations in
a business capacity or at the premises of any other person in possession of the said
document and data for business purposes. The customs authority may also examine the
goods where it is still possible for them to be produced.
(3) Where the post-clearance examination of the customs declaration indicates
that the provisions governing the customs procedure concerned have been applied on the
basis of incorrect or incomplete information, the customs authority shall, in accordance
with customs and other provisions laid down, take the measures necessary to regularize
the occurred situation, taking account of the new information available.
Section 2
Release of goods for free circulation
Article 91
Release for free circulation shall confer on foreign goods the status of domestic
goods. In order to release the goods for free circulation, commercial policy measures
shall apply, the other formalities laid down in respect of the importation of goods shall be
completed and any duties legally due under customs or other regulations shall be charged.
Article 92
(1) By way of derogation from Article 77 of this Law, provided that the
import duty is reduced after the date of acceptance of the customs declaration, but before
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the goods are released for free circulation, the declarant may request application of the
more favourable import duty.
(2) The provisions of paragraph (1) of this Article shall not apply where it has
not been possible to release the goods for free circulation for reasons attributable to the
declarant alone.
Article 93
Where a consignment is made up of goods falling within different tariff
classifications, and dealing with each of those goods in accordance with its tariff
classification for the purpose of drawing up the customs declaration would entail a
burden of work and expense disproportionate to the import duties chargeable, the
customs authority may, at the request of the declarant, agree that import duties be charged
on the whole consignment on the basis of the tariff classification of the goods which are
subject to the highest rate of import duty.
Article 94
(1) By way of derogation from Article 19 paragraph (1) of this Law for the
below mentioned goods, the unified import duty is applied in the amount of 15 % of the
customs value of the goods:
1) for goods delivered by mail by a natural person to another natural
person or
2) for goods that the traveller carries with him/her or has given to be
transported,
only under the condition that such goods are not of commercial nature and that the value
of the single delivery or goods that the traveller carries with him does not exceed the
value prescribed under the regulation referred to in Article 257 of this Law.
(2) The provisions of paragraph (1) of this Article shall not apply to goods for
which a customs rate zero is prescribed in the Customs Tariff, and for goods that, in
accordance with this Law, are relieved from customs duty payment.
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(3) By way of derogation from paragraph (1) of this Article, the traveller or
the recipient of the delivery may request that the goods are cleared of customs under the
rate prescribed in the Customs Tariff.
(4) It is considered that the goods are not of commercial nature provided:
1) a delivery of goods from one to another natural person is concerned,
and the delivery:
- is not intended for resale or any other profitable activity,
- contains only goods exclusively for personal use by the recipient
or members of his family living with the recipient in a common
household, the nature and quantity of which is non-commercial and
- is delivered free of charge and
2) goods carried by the traveller or given for transportation are
concerned that:
- are not intended for resale or other profitable activity and
- are exclusively intended for personal use of the traveller and the
members of his household living in a common household, or for
presents, provided that their nature and quantity are not for
commercial purposes.
(5) The types of goods to which the unified import duty may not apply shall
be determined in accordance with the regulation referred to in Article 257 of this Law.
Article 95
(1) Where goods are released for free circulation at a reduced or zero rate of
import duties on account of their end-use, they shall remain under customs supervision.
Customs supervision shall end when the conditions laid down for granting such a reduced
or zero rate of import duties cease to apply, where the goods are exported or destroyed or
where the use of the goods for purposes other than those laid down for the application of
the reduced or zero rate of import duties is permitted subject to payment of the import
duties incurred for the goods.
(2) The provisions of Articles 102 and 104 of this Law shall apply
accordingly to goods referred to in paragraph (1) of this Article.
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Article 96
Goods released for free circulation shall lose their status as domestic goods
where:
a) the customs declaration for release for free circulation is invalidated after
release or
(b) the imported duties payable on those goods are repaid or remitted:
— under the inward-processing procedure in the form of the drawback
system or
— in respect of defective goods or goods which fail to comply with the
terms of the contract, pursuant to the provisions of Article 252 of this Law
or
— in situations of the type referred to in Article 253 of this Law where
repayment or remission is conditional upon the goods being exported or
re-exported or being assigned an equivalent customs-approved treatment
or use of goods.
Section 3
Suspensive arrangements and customs procedures with economic
impact
A. Common provisions
Article 97
(1) In Articles 98 to 104 of this Law:
a) where the term ‘procedure’ is used, it is understood as applying, in the
case of foreign goods, to the following suspensive procedures:
—transit,
— customs warehousing,
— inward-processing in the form of a system of suspension,
— processing under customs control and
— temporary importation and
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b) where the term ‘customs procedure with economic impact’ is used, it is
understood as applying to the following:
— customs warehousing,
—inward-processing,
— processing under customs control,
— temporary importation and
— outward-processing.
(2) ‘Import goods’ means goods placed under a suspensive procedure and
goods which, under the inward-processing procedure in the form of the drawback system,
have undergone the formalities for release for free circulation and the formalities
provided for in Article 139 of this Law.
(3) ‘Goods in the unaltered state’ means import goods which, under the
inward-processing procedure or the procedures for processing under customs control,
have undergone no form of processing.
Article 98
The use of any customs procedure with economic impact shall be conditional
upon authorisation being issued by the customs authority.
Article 99
The authorisation referred to in Article 98 and that referred to in Article 112
paragraph (1) of this Law shall be granted only:
— to persons who offer every security necessary for the proper conduct of the
operations and
— where the customs authority can supervise and monitor the procedure without
having to introduce administrative arrangements disproportionate to the economic
needs involved in the approved procedure.
Article 100
(1) The conditions under which the procedure in question is used shall be set
out in the authorisation.
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(2) The holder of the authorisation shall notify the customs authority of all
factors arising after the authorisation was granted which may influence its continuation or
content.
Article 101
In the cases referred to in the second sentence of the first indent of Article 4 item
6 of this Law, any products or goods obtained from goods placed under a suspensive
arrangement shall be considered as being placed under the same arrangement.
Article 102
(1) The customs authority may make the placing of goods under a suspensive
arrangement conditional upon the provision of a security in order to ensure that any
customs debt which may be incurred in respect of those goods will be paid.
(2) Special provisions concerning the provision of a security in accordance
with the regulation referred to in Article 257 of this Law may be laid down in the context
of a specific suspensive arrangement.
Article 103
(1) A suspensive arrangement with economic impact shall be discharged
when a new customs-approved treatment or use of goods is assigned by the customs
authority:
- to the goods placed under a procedure with economic impact or
- to compensating goods or
- processed products obtained in one phase of the procedure with
economic impact.
(2) The customs authority shall take all the measures necessary to regularise
the position of goods in respect of which a procedure has not been discharged under the
conditions prescribed.
Article 104
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The rights and obligations of the holder of a customs procedure with economic
impact may, on the conditions laid down by the customs authority, be transferred
successively to other persons who fulfil any conditions laid down in order to benefit from
the procedure in question.
B. Transit procedure
I. General provisions
Article 105
(1) With the transit procedure the customs authority shall allow the movement
from one point to another within the customs area, of:
a) foreign goods, without such goods being subject to payment of import
duties and other charges or to commercial policy measures when placed
under this procedure and
b) domestic goods, for which an export procedure has been conducted in
the cases and under the conditions determined with the regulation referred
to in Article 257 of this Law.
(2) Movement as referred to in paragraph (1) of this Article shall take place:
a) under the transit procedure laid down in this Law or
b) under cover of a TIR carnet laid down in the TIR Convention provided
that such movement:
1) began or is to end outside the customs area or
2) relates to consignments of goods which must be unloaded in the
customs area and which are conveyed with goods to be unloaded in
a third country or
3) is effected between two points in the customs area through the
territory of a third country;
c) under cover of an ATA carnet used as a transit document; or
d) under cover of the form 302 provided for in the Convention between
the Parties to the North Atlantic Treaty regarding the Status of their
Forces, signed in London on 19 June 1951 or
e) by post (including parcel post).
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(3) The transit procedure shall apply without prejudice to the provisions of
customs rules applicable to the movement of goods placed under a customs procedure
with economic impact.
Article 106
(1) The transit procedure shall end and the obligations of the holder shall be
met when the goods placed under the procedure and the required documents are produced
at the customs authority of destination in accordance with the provisions of the procedure
in question.
(2) The customs authority shall discharge the procedure when it is in a
position to establish, on the basis of a comparison of the data available to the customs
authority of departure and those available to the customs authority of destination, that the
procedure has ended correctly.
2. Specific provisions relating to the transit procedure
Article 107
(1) The principal shall provide a security in order to ensure payment of any
customs debt or other charges which may be incurred in respect of the goods.
(2) The security shall be either:
a) an individual security covering a single transit operation or
b) a comprehensive security covering a number of transit operations where
the principal has been authorised to use such a security by the customs
authority.
(3) The authorisation referred to in paragraph (2) under item b) of this Article
shall be granted only to persons who:
a) are established in the Republic of Macedonia;
b) are regular users of transit procedures or who are known to the customs
authority to have the capacity to fulfil their obligations in relation to these
procedures and
c) have not committed serious or repeated offences against customs or tax
regulations.
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(4) A person who satisfies the customs authority that it meets higher standards of
reliability may be authorised to use comprehensive security for a reduced amount or to
have a comprehensive security waiver. The additional criteria for this authorisation shall
include:
a) the correct use of the transit procedures during a given period;
b) cooperation with the customs authority and
c) in respect of the comprehensive security waiver, a good financial
standing which is sufficient to fulfil the commitments of the said person.
The detailed conditions and the manner of issuing authorisations granted under this
paragraph shall be determined in accordance with the regulation referred to in Article 257
of this Law.
(5) The comprehensive security waiver authorised in accordance with paragraph
(4) of this Article shall not apply to transit operations involving goods which, as
determined in accordance with the regulation referred to in Article 257 of this Law, are
considered to involve increased risks.
Article 108
No security to ensure payment of any customs debt need to be furnished for:
a) journeys by air;
b) carriage by pipeline or power lines;
c) operations carried out by railway and
d) in other cases determined under the regulation referred to in Article 257
of this Law.
Article 109
(1) The principal shall be the holder of the transit procedure. He shall be
responsible for:
a) production of the goods intact at the customs authority of destination by
the prescribed time limit and with due observance of the measures adopted
by the customs authority to ensure identification and
b) observance of the provisions relating to the transit procedure.
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(2) Notwithstanding the principal's obligations under paragraph (1) of this
Article, a carrier or recipient of goods who accepts goods knowing that they are moving
under transit shall also be responsible for production of the goods intact at the customs
authority of destination by the prescribed time limit and with due observance of the
measures adopted by the customs authority to ensure identification.
C. Customs warehouses
Article 110
(1) With the customs warehousing procedure, the customs authority shall
allow the storage in a customs warehouse of:
a) foreign goods, without such goods being subject to payment of import
duties or commercial policy measures when placed under this procedure;
b) domestic goods, for which it is prescribed by a separate provision that
their placing in a customs warehouse entails application of measures that
are ordinarily used to the export of such goods.
(2) Customs warehouse means any place approved by and under the supervision
of a customs authority where goods may be stored under the conditions laid down
in the customs rules and the authorisation.
(3) Cases in which the goods referred to in paragraph (1) of this Article may
be placed under the customs warehousing procedure without being stored in a determined
place of an approved customs warehouse shall be determined in accordance with the
regulation referred to in Article 257 of this Law.
Article 111
(1) A customs warehouse may be either a public warehouse or a private
warehouse.
(2) ‘Public warehouse’ means a customs warehouse available for use by any
person for the warehousing of goods.
(3) ‘Private warehouse’ means a customs warehouse reserved for the
warehousing of goods by the warehousekeeper.
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(4) The warehousekeeper is the person authorised to operate the customs
warehouse.
(5) The depositor (warehouse user) shall be the person bound by the customs
declaration to place the goods under the customs warehousing procedure or to whom the
rights and obligations of such a person have been transferred.
Article 112
(1) Operation of a customs warehouse shall be subject to the issue of an
authorisation by the customs authority, unless the said authority operates the customs
warehouse itself.
(2) Any person wishing to operate a customs warehouse must lodge a request
in writing containing the data required for granting the authorisation, in particular
demonstrating that an economic need for warehousing exists. The authorisation shall lay
down the conditions for operating the customs warehouse provided for under customs
rules.
(3) The authorisation shall be granted only to legal persons established in the
Republic of Macedonia.
Article 113
The warehousekeeper shall be responsible for:
a) ensuring that while the goods are in the customs warehouse they are not
removed from customs supervision;
b) fulfilling the obligations that arise from the storage of goods covered by
the customs warehousing procedure and
c) complying with the particular conditions specified in the authorisation
for operating a customs warehouse.
Article 114
(1) By way of derogation from Article 113 of this Law, where the
authorisation concerns a public warehouse, it may provide that the responsibilities
referred to in Article 113 a) and/or b) of this Law devolve exclusively upon the depositor.
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(2) The depositor shall at all times be responsible for fulfilling the obligations
arising from the placing of goods under the customs warehousing procedure.
Article 115
The rights and obligations of a warehousekeeper may, with the agreement of the
customs authority, be transferred to another person.
Article 116
Without prejudice to Article 102 of this Law, the customs authority may demand
that the warehousekeeper provides a security in connection with fulfilment of the
responsibilities and obligations specified in Article 113 of this Law.
Article 117
The warehousekeeper shall keep stock records of all the goods placed under the
customs warehousing procedure in a form approved by the customs authority, with the
exception where a public warehouse is operated by the customs authority.
In accordance with Article 99 of this Law, the customs authority may dispense with stock
records where the responsibilities referred to in Article 113 item a) and/or (b) of this Law
lie exclusively with the depositor and the goods are placed in the customs warehouse on
the basis of a written declaration forming part of the normal procedure or an
administrative document in accordance with Article 88 paragraph (1) item b) of this Law.
Article 118
(1) Where an economic need exists and customs supervision is not adversely
affected thereby, the customs authority may allow:
a) domestic goods other than those referred to in Article 110 paragraph (1)
item b) of this Law to be stored on the premises of a customs warehouse;
b) foreign goods to be processed on the premises of a customs warehouse
under the inward-processing procedure, subject to the conditions provided
for by that procedure. The formalities which may be dispensed with in a
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customs warehouse shall be determined in accordance with the regulation
referred to in Article 257 of this Law and
c) foreign goods to be processed on the premises of a customs warehouse
under the procedure for processing under customs control, subject to the
conditions provided for by that procedure. The formalities for processing
under customs control which may be dispensed with in a customs
warehouse shall be determined in accordance with the regulation referred
to in Article 257 of this Law.
(2) In the cases referred to in paragraph (1) of this Article, the goods shall not
be subject to the customs warehousing procedure.
(3) The customs authority may require the goods referred to in paragraph (1)
of this Article to be entered in the stock records provided for in Article 117 of this Law.
Article 119
Goods placed under the customs warehousing procedure shall be entered in the
stock records provided for in Article 117 of this Law as soon as they are brought into the
customs warehouse.
Article 120
(1) There shall be no limit to the length of time goods may remain under the
customs warehousing procedure.
(2) In exceptional cases, depending on the kind of goods and storage
conditions, the customs authority may set a time limit by which the depositor must assign
the goods a new customs-approved treatment or use.
Article 121
(1) Import goods may undergo the usual forms of handling intended to
preserve them, improve their appearance or marketable quality or prepare them for
distribution or resale.
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(2) The forms of handling provided for in paragraph (1) of this Article must
be authorised in advance by the customs authority, which shall lay down the conditions
under which they may take place.
(3) The lists of the forms of handling may be established in accordance with the
regulation referred to in Article 257 of this Law.
Article 122
(1) Where circumstances so warrant, goods placed under the customs
warehousing procedure may be temporarily removed from the customs warehouse. Such
removal must be authorised in advance by the customs authority, who shall stipulate the
manner in which it may take place.
(2) While they are outside the customs warehouse the goods may undergo the
forms of handling referred to in Article 121 of this Law.
Article 123
The customs authority may allow goods placed under the customs warehousing
procedure to be transferred from one customs warehouse to another.
Article 124
(1) Where a customs debt is incurred in respect of import goods and the
customs value of such goods is based on a price actually paid or payable which includes
the cost of warehousing and of preserving goods while they remain in the warehouse,
such costs need not be included in the customs value if they are shown separately from
the price actually paid or payable for the goods.
(2) Where the import goods have undergone the usual forms of handling
within the meaning of Article 121 of this Law, in determining the amount of import
duties, at the request of the declarant, the nature of the goods, the customs value and the
quantity to be taken into account shall, be those which would be taken into account for
the goods, at the time referred to in Article 230 of this Law, if they had not undergone
such handling.
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(3) Where import goods are released for free circulation in accordance with
Article 88 paragraph (1) item c) of this Law, the nature of the goods, the customs value
and the quantity to be taken into account for the purposes of Article 230 of this Law shall
be those applicable to the goods at the time when they were placed under the customs-
warehousing procedure.
(4) The provisions of paragraph (3) shall apply provided that the taxation
elements relating to those goods were ascertained or accepted at the time when the goods
were placed under the customs-warehousing procedure, unless the declarant requests
determination of those taxation elements at the time when the customs debt is incurred.
(5) The application of paragraph (3) of this Article shall apply without prejudice
to a post-clearance examination within the meaning of Article 90 of this Law.
Article 125
Domestic goods referred to in Article 110 paragraph (1) item b) of this Law must
be exported or be assigned another treatment or use.
Article 126
(1) Aircrafts that depart for an ultimate foreign destination may, under
customs supervision, get supplies of the following goods exempted from payment of
import duties:
- food or other necessary products proportionate to the number of
passengers, crew and duration of the flight and
- products necessary for the functioning and maintenance of the aircraft in
quantities appropriate to the functioning or maintenance of the aircraft
during the flight.
(2) The goods from paragraph (1) indent 1 of this Article may be sold to the
passengers on board the aircraft.
(3 Aircraft that enter the country may enter goods referred to in paragraph (1)
of this Article duty free, provided that they remain on the ship or on the aircraft. If such
goods are unloaded, they must be presented to the customs authority and be assigned a
customs-approved treatment or use of goods.
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(4) Goods referred to in this Article are supplied from a separate warehouse to
which the provisions on customs warehouses apply.
Article 127
(1) Duty free shops are facilities located at international airports after the
customs control points which sell duty free and tax free goods to passengers leaving the
territory of the Republic of Macedonia.
(2) Supply of the duty free shops with goods is carried out from a separate
warehouse where the provisions on customs warehouses apply.
(3) The authorisation for the establishing of duty free shops is granted only
provided the following special conditions are met:
- the future duty free shop is at an international airport at a location
allowing appropriate customs supervision and preventing access of
unauthorised persons in the duty free shop,
- the duty free shop keeper submits all necessary guarantees for proper
compliance with the requirements for operation of the duty free shop will
be followed and
- the duty free shop keeper keeps the prescribed stock-records of the goods
he stores and sells in the duty free shop in a manner that allows the
customs authority to carry out customs supervision and control.
(4) The customs authority has access to the duty free shops at any time in
order to verify the goods and the documents.
(5) The duty free shop keeper shall pay the importation duties for the goods
he sold contrary to paragraph (1) of this Article, or for the goods for which it cannot be
established whether they were actually sold in accordance with the regulations pertaining
to the sale of goods in duty free shops.
(6) Further provisions for application of this Article shall be adopted by the
Governement of the Republic of Macedonia.
D. Inward-processing
1. General provisions
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Article 128
(1) Without prejudice to Article 129 of this Law, the inward-processing
procedure shall allow the following goods to be used in the customs area in one or more
processing operations:
a) foreign goods intended for re-export from the customs area in the form
of compensating products, without such goods being subject to import
duties or commercial policy measures and
b) goods released for free circulation with repayment or remission of the
import duties chargeable on such goods if they are exported from the
customs area in the form of compensating products.
(2) The following expressions shall have the following meanings:
a) ‘suspension system’ means the inward-processing relief arrangements
as provided for in paragraph (1) item a) of this Article;
b) ‘drawback system’ means the inward-processing relief arrangements as
provided for in paragraph (1) item b) of this Article;
c) ‘processing operations’ means:
— the working of goods, including erecting or assembling them or
fitting them to other goods,
— the processing of goods,
— completion of goods,
— the repair of goods, including restoring them and putting them
in order or
— the use of certain goods defined in accordance with the
provision referred to in Article 257 of this Law which are not to be found
in the compensating products, but which allow or facilitate the production
of those products, even if they are entirely or partially used up in the
production process;
d) ‘compensating products’ means all products resulting from processing
operations;
e) ‘equivalent goods’ means domestic goods which are used instead of the
import goods for the manufacture of compensating products and
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f) ‘rate of yield’ means the quantity or percentage of compensating
products obtained from the processing of a given quantity of import goods.
Article 129
(1) Where the conditions laid down in paragraph (2) of this Article are
fulfilled, the customs authority shall allow:
a) compensating products to be obtained from equivalent goods and
b) compensating products obtained from equivalent goods to be exported
from the Republic of Macedonia before importation of the import goods.
(2) Equivalent goods must be of the same quality and have the same
characteristics as the import goods. In specific cases determined in accordance with the
regulation referred to in Article 257 of this Law, equivalent goods may be allowed, by the
customs authority, to be at a more advanced stage of manufacture than the import goods.
(3) Where paragraph (1) of this Article applies, the import goods shall for
customs purposes be regarded as equivalent goods and the latter as import goods.
(4) Measures aimed at prohibiting, imposing certain conditions for or
facilitating recourse to paragraph (1) of this Article may be adopted in accordance with
the regulation referred to in Article 257 of this Law.
(5) Where paragraph (1) item b) of this Article is applied and the
compensating products would be liable to export duties if they were not being exported or
re-exported under an inward-processing operation, the holder of the authorisation shall
provide a security to ensure payment of the export duties should the import goods not be
imported within the period prescribed.
II. Grant of the authorisation
Article 130
The customs authority shall issue an authorisation at the request of the person
who carries out processing operations or who arranges for them to be carried out.
Article 131
The authorisation referred to in Article 130 of this Law shall be granted only:
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a) to persons established in the Republic of Macedonia. The authorisation
may be granted to persons established outside the Republic of Macedonia
in respect of imports of a non-commercial nature;
b) where, without prejudice to the use of the goods referred to in Article
128 paragraph (2) item c) indent 5 of this Law, the import goods can be
identified in the compensating products or, in the case referred to in
Article 129 of this Law, where compliance with the conditions laid down
in respect of equivalent goods can be verified and
(c) where the inward-processing procedure can help create the most
favourable conditions for the export or re-export of compensating
products, provided that the essential interests of local producers are not
adversely affected (economic conditions). The cases in which the
economic conditions are deemed to have been fulfilled shall be determined
in accordance with the regulation referred to in Article 257 of this Law.
III. Operation of the procedure
Article 132
(1) The customs authority shall specify the period within which the
compensating products must be exported or re-exported or assigned another customs-
approved treatment or use of goods. That period shall take account of the time required to
carry out the processing operations and dispose of the compensating products.
(2) The period referred to in paragraph (1) of this Article shall run from the
date on which the foreign goods are placed under the inward-processing procedure. The
customs authority may grant an extension of the period upon submission of a duly
substantiated and timely written request by the holder of the authorisation. For reasons of
simplification, the customs authority may decide that a period which commences in the
course of a calendar month or quarter shall end on the last day of a subsequent calendar
month or quarter.
(3) Where Article 129 paragraph (1) item b) of this Law applies, the customs
authority shall specify the period within which the foreign goods must be declared for the
inward-processing procedure. That period shall run from the date of acceptance of the
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export customs declaration, relating to the compensating products obtained from the
corresponding equivalent goods.
(4) Specific time limits may be laid down in accordance with the regulation
referred to in Article 257 of this Law for certain processing operations or for certain
import goods.
Article 133
The customs authority shall set either the rate of yield of the operation or, where
appropriate, the method of determining such rate. The rate of yield shall be determined on
the basis of the actual circumstances in which the processing operation is, or is to be,
carried out.
Article 134
The cases in which and the conditions under which goods in the unaltered state or
compensating products shall be considered to have been released for free circulation are
determined in accordance with the regulation referred to in Article 257 of this Law.
Article 135
(1) Where a customs debt is incurred, the amount of such debt shall be
determined on the basis of the taxation elements appropriate to the import goods at the
time of acceptance of the customs declaration of placing of these goods under the inward-
processing procedure.
(2) If at the time referred to in paragraph (1) of this Article the import goods
fulfilled the conditions to qualify for preferential tariff treatment within tariff quotas or
ceilings, they shall be eligible for any preferential tariff treatment existing in respect of
identical goods at the time of acceptance of the customs declaration of release for free
circulation.
Article 136
By way of derogation from Article 135 of this Law, compensating
products:
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a) shall be subject to the import duties appropriate to them where they are
released for free circulation and appear on the list adopted in accordance
with the regulation referred to in Article 257 of this Law, to the extent that
they are in proportion to the exported part of the compensating products
not included in that list. The holder of the authorisation may ask for the
import duties on those products to be assessed in the manner referred to in
Article 135 of this Law;
(b) shall be subject to import duties calculated in accordance with the
customs and other rules applicable to the customs procedure in question or
to free zones or free warehouses where they have been placed under a
suspensive arrangement or in a free zone or free warehouse.
However:
- the party may request the duties for these goods to be assessed in
accordance with Article 135 of this Law and
- in cases where the compensating products have been assigned a
customs-approved treatment or use of goods referred to above,
other than processing under customs control, the amount of the
import duties levied shall be at least equal to the amount calculated
in accordance with Article 135 of this Law;
c) may be made subject to the rules governing assessment of import duties
laid down under the procedure for processing under customs control where
the import goods could have been placed under that procedure;
d) shall enjoy favourable tariff treatment owing to the special use for
which they are intended, where provision is made for such treatment in the
case of identical imported goods and
e) shall be admitted free of import duties where such duty-free provision is
made in the case of identical goods imported in accordance with Articles
195, 196 and 198 of this Law.
4. Processing operations outside the customs area
Article 137
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(1) Some or all of the compensating products or goods in the unaltered state
may be temporarily exported for the purpose of further processing outside the customs
area if the customs authority so authorises, in accordance with the conditions laid down
under customs rules governing outward-processing.
(2) Where a customs debt is incurred in respect of re-imported products, the
following shall be charged:
a) import duties on the compensating products or goods in the unaltered
state referred to in paragraph (1) of this Article, that have not undergone
further processing, calculated in accordance with Articles 135 and 136 of
this Law and
b) import duties on products re-imported after processing outside the
customs area, the amount of which shall be calculated in accordance with
the provisions relating to the outward-processing procedure, on the same
conditions as would have applied had the products exported under the
latter procedure been released for free circulation before such export took
place.
5. Special provisions relating to the drawback system
Article 138
The drawback system may be used for all goods within the inward-processing
procedure. It shall not be usable where, at the time the declaration of release for free
circulation is accepted:
— the import goods are subject to quantitative import restrictions and
— a tariff measure within quotas is applied to the import goods.
Article 139
(1) The customs declaration of release for free circulation shall indicate that
the drawback system is being used and shall provide particulars of the authorisation
referred to in Article 130 of this Law.
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(2) At the request of the customs authority, the authorisation referred to in
paragraph (1) of this Article shall be attached to the customs declaration of release for
free circulation.
Article 140
Under the drawback system, Article 129 paragraph (1) item b), paragraph (3) and
paragraph (5), Article 132 paragraph (3), Articles 134 and 135 and Article 136 paragraph
(1) item c) of this Law shall not apply.
Article 141
Temporary exportation of compensating products carried out as provided for in
Article 137 paragraph (1) of this Law shall not be considered to be exportation within the
meaning of Article 142 of this Law except where such products are not re-imported into
the Republic of Macedonia within the period prescribed.
Article 142
(1) The holder of the authorisation may ask for the import duties to be repaid
or remitted where he can establish to the satisfaction of the customs authority that import
goods released for free circulation under the drawback system in the form of
compensating products or goods in the unaltered state have been either:
— exported or
— placed, with a view to being subsequently re-exported, under the transit
procedure, the customs-warehousing procedure, the temporary importation
procedure or the inward-processing procedure (suspension system), or in a free
zone or free warehouse,
provided that all conditions for use of the procedure have also been fulfilled.
(2) The goods referred to in paragraph (1) indent 2 of this Article shall be
considered to be foreign goods.
(3) The period within which the application for repayment must be made shall
be determined in accordance with the regulation referred to in Article 257 of this Law.
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(4) Without prejudice to Article 136 item b) of this Law, where compensating
products or goods in the unaltered state placed under a customs procedure or in a free
zone or free warehouse in accordance with paragraph (1) of this Article are released for
free circulation, the amount of import duties repaid or remitted shall be considered to
constitute the amount of the customs debt.
(5) For the purpose of determining the amount of import duties to be repaid or
remitted, Article 136 item a) of this Law shall apply accordingly.
E. Processing under customs control
Article 143
The procedure for processing under customs control shall allow foreign goods to
be used in the customs area in operations which alter their nature or state, without their
being subject to payment of import duties or to commercial policy measures, and shall
allow the products resulting from such operations to be released for free circulation with
the import duties appropriate to them. Such products shall be termed processed products.
Article 144
The cases in and specific conditions under which the procedure for processing
under customs control may be used shall be determined in accordance with the regulation
referred to in Article 257 of this Law.
Article 145
Authorisation for processing under customs control shall be granted at the request
of the person who carries out the processing or arranges for it to be carried out.
Article 146
Authorisation shall be granted only:
a) to persons established in the Republic of Macedonia;
b) where the import goods can be identified in the processed products;
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c) where the goods cannot be economically restored after processing to
their description or state as it was when they were placed under the
procedure;
d) where use of the procedure cannot result in circumvention of the effect
of the rules concerning origin and quantitative restrictions applicable to
the imported goods and
e) where the necessary conditions for the procedure to help create or
maintain a processing activity in the Republic of Macedonia without
adversely affecting the essential interests of local producers of similar
goods (economic conditions) are fulfilled. The cases in which the
economic conditions are deemed to have been fulfilled may be determined
in accordance with the regulation referred to in Article 257 of this Law.
Article 147
For the processing under customs control procedure, Article 132 paragraphs (1),
(2) and (4) and Article 133 of this Law shall apply accordingly.
Article 148
Where a customs debt is incurred in respect of goods in the unaltered state or of
products that are at an intermediate stage of processing as compared with that provided
for in the authorisation, the amount of that debt shall be determined on the basis of the
taxation elements appropriate to the import goods at the time of acceptance of the
customs declaration relating to the placing of the goods under the procedure for
processing under customs control.
Article 149
(1) Where the import goods qualified for preferential tariff treatment when
they were placed under the procedure for processing under customs control, and such
preferential tariff treatment is applicable to products identical to the processed products
released for free circulation, the import duties to which the processed products are subject
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shall be calculated by applying the amount of import duties applicable under that
treatment.
(2) If the preferential tariff treatment referred to in paragraph (1) of this Article in
respect of the import goods is subject to tariff quotas or tariff ceilings, the application of
the import duties referred to in paragraph (1) of this Article in respect of the processed
products shall also be subject to the condition that the said preferential tariff treatment is
applicable to the import goods at the time of acceptance of the customs declaration of
release for free circulation. In this case, the quantity of import goods actually used in the
manufacture of the processed products released for free circulation shall be written off
from the tariff quotas or ceilings in force at the time of acceptance of the customs
declaration of release for free circulation and the writing off of the quantities shall be
done from the tariff quotas in respect of the import goods, not the processed products.
F. Temporary importation
Article 150
The temporary importation procedure shall allow the use in the customs area, with
total or partial relief from import duties and without their being subject to commercial
policy measures, of foreign goods intended for re-export without having undergone any
change except normal depreciation due to the use made of them.
Article 151
Authorisation for temporary importation shall be granted at the request of the
person using the goods or arranges for them to be used.
Article 152
The customs authority shall refuse to grant authorisation for use of the temporary
importation procedure where it is impossible to ensure that the import goods can be
identified. The customs authority may also grant authorisation for use of the temporary
importation procedure without ensuring that the goods can be identified where, in view of
the nature of the goods or of the operations to be carried out, the absence of identification
measures is not liable to give rise to any abuse of the procedure.
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Article 153
(1) The customs authority shall determine the period within which import goods
must be re-exported or assigned a new customs-approved treatment or use of goods. Such
period must be long enough for the objective of temporary importation to be achieved.
(2) Without prejudice to the special periods laid down in accordance with Article
154 of this Law, the maximum period during which goods may remain under the
temporary importation procedure shall be 24 months. The customs authority may
however, in accordance with the circumstances, determine a shorter period.
(3) Where exceptional circumstances so warrant, the customs authority may, at a
detailed and duly justified request of the party, extend the periods referred to in
paragraphs (1) and (2) of this Article in order to permit the objective of temporary
importation to be achieved.
Article 154
Total relief from import duties under the temporary importation procedure in
accordance with the special conditions and periods determined in the regulation referred
to in Article 257 of this Law may be granted for:
1) means of transportation;
2) personal effects and goods imported by travellers for sports purposes;
3) disaster relief material;
4) medical, surgical and laboratory equipment;
5) live animals;
6) goods for use in frontier zones;
7) media carrying sound, image or data;
8) advertising material;
9) professional equipment;
10) pedagogic aids and scientific equipment;
11) packing;
12) moulds, dies, blocks, drawings, sketches, measuring, checking and testing
instruments and other similar articles;
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13) tools and instruments for specific purposes;
14) goods used to carry out tests or goods subjected to tests;
15) samples of goods;
16) replacement means of production;
17) goods to be exhibited or used at exhibitions, fairs, meetings and similar events
or for sale;
18) spare parts, kits and equipment and
19) other goods imported occasionally or imported in particular situations having
no economic effect.
Article 155
(1) Use of the temporary importation procedure with partial relief from
payment of import duties shall be granted in respect of goods which are not covered by
the provisions adopted in accordance with Article 154 of this Law or which are covered
by such provisions but do not fulfil all the conditions laid down therein for the grant of
temporary importation with total relief.
(2) The list of goods in respect of which the temporary importation procedure
with partial relief from import duties may not be used and the conditions subject to which
the procedure may be used shall be determined in accordance with the regulation referred
to in Article 257 of this Law.
Article 156
(1) The amount of import duties payable in respect of goods placed under the
temporary importation procedure with partial relief from import duties shall be set at 3 %,
for every month or fraction of a month during which the goods have been placed under
the temporary importation procedure with partial relief, of the amount of duties which
would have been payable on the said goods had they been released for free circulation on
the date on which they were placed under the temporary importation procedure.
(2) The amount of import duties to be charged shall not exceed that which
would have been charged if the goods concerned had been released for free circulation on
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the date on which they were placed under the temporary importation procedure, leaving
out of account any interest which may be applicable.
(3) Transfer of the rights and obligations deriving from the temporary
importation procedure pursuant to Article 140 of this Law shall not mean that the same
relief arrangements, total or partial, must be applied to each of the periods of use to be
taken into consideration.
(4) Where the transfer referred to in paragraph (3) of this Article is made with
partial relief for both persons authorised to use the procedure during the same month, the
holder of the initial authorisation shall be liable to pay the amount of import duties due
for the whole of that month.
Article 157
(1) Where a customs debt is incurred in respect of import goods, the amount
of such debt shall be determined on the basis of the taxation elements appropriate to those
goods at the time of acceptance of the customs declaration of their placing under the
temporary importation procedure. Where the provisions of Article 154 of this Law so
provide, the amount of the debt shall be determined on the basis of the taxation elements
appropriate to the goods in question at the time referred to in Article 230 of this Law.
(2) Where, for a reason other than the placing of goods under the temporary
importation procedure with partial relief from import duties, a customs debt is incurred in
respect of goods placed under the said procedure, the amount of that debt shall be equal
to the difference between the amount of duties calculated pursuant to paragraph (1) of
this Article and that payable pursuant to Article 156 of this Law.
G. Outward-processing
I. General
Article158
(1) With the outward-processing procedure, the customs authority shall
authorise domestic goods to be exported temporarily from the customs area in order to
undergo processing operations and the products resulting from those operations to be
released for free circulation with total or partial relief from payment of import duties.
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(2) Temporary exportation of domestic goods shall entail the application of
export duties, commercial policy measures and other formalities for the export and exit of
domestic goods from the customs area.
(3) The following definitions shall apply:
a) ‘temporary export goods’ means goods placed under the outward-
processing procedure;
b) ‘processing operations’ means the operations referred to in Article 128
paragraph (2) item c), indents 1, 2, 3 and 4 of this Law;
c) ‘compensating products’ means all products resulting from processing
operations;
d) ‘rate of yield’ means the quantity or percentage of compensating
products obtained from the processing of a given quantity of temporary
export goods.
Article 159
(1) The outward-processing procedure shall not be open to domestic goods:
— whose export gives rise to repayment or remission of import duties and
— which, prior to export, were released for free circulation with total
relief from import duties by virtue of end use, for as long as the conditions for
granting such relief continue to apply.
(2) Derogations from the cases referred to in paragraph (1) indent 2 of this
Article shall be determined in accordance with the regulation referred to in Article 257 of
this Law.
2. Grant of the authorisation
Article 160
Authorisation to use the outward-processing procedure shall be issued at the
request of the person who arranges for the processing operations to be carried out.
Article 161
The authorisation referred to in Article 160 of this Law shall be granted only:
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a) to persons established in the Republic of Macedonia;
b) where it is considered that it will be possible to establish that the
compensating products have resulted from processing of the temporary
export goods.
The cases in which and the conditions under which such derogations from
the application of item b) shall apply shall be determined in accordance
with the provision referred to in Article 257 of this Law and
(c) where authorisation to use the outward-processing procedure is not
liable to seriously harm the essential interests of producers of the Republic of
Macedonia (economic conditions).
3. Operation of the procedure
Article 162
(1) The customs authority shall specify the period within which the
compensating products must be re-imported into the customs area. It may extend that
period on submission of a duly substantiated and timely request by the holder of the
authorisation.
(2) The customs authority shall set either the rate of yield of the operation or,
where necessary, the method of determining that rate.
Article 163
(1) The total or partial relief from import duties provided for in Article 164
paragraph (1) of this Law shall be granted only where the compensating products are
declared for release for free circulation in the name of or on behalf of:
a) the holder of the authorisation or
b) any other person established in the Republic of Macedonia provided
that that person has obtained the consent of the holder of the authorisation
and the conditions of Article 164 paragraph (2) subparagraph 3 of this
Law are fulfilled.
(2) The total or partial relief from import duties provided for in Article 164 of
this Law shall not be granted where one of the conditions or obligations relating to the
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outward-processing procedure is not fulfilled, unless it is established that the failures
have no significant effect on the correct operation of the said procedure.
Article 164
(1) The total or partial relief from import duties provided for in Article 158 of
this Law shall be effected by deducting from the amount of the import duties applicable
to the compensating products released for free circulation the amount of the import duties
that would be applicable on the same date to the temporary export goods if they were
imported into the customs area from the country in which they underwent the processing
operation or last processing operation.
(2) The amount to be deducted pursuant to paragraph (1) of this Article shall
be calculated on the basis of the quantity and nature of the goods in question on the date
of acceptance of the customs declaration placing them under the outward-processing
procedure and on the basis of the other taxation elements applicable to them on the date
of acceptance of the customs declaration relating to the release for free circulation of the
compensating products.
The value of the temporary export goods shall be the value that shall be taken into
account for those goods in determining the customs value of the compensating products
in accordance with Article 35 paragraph (1) item b) under 1 of this Law or, if the value
cannot be determined in that way, the difference between the customs value of the
compensating products and the processing costs determined by reasonable means.
Certain charges determined in accordance with the regulation referred to in Article 257 of
this Law shall not be taken into account in calculating the amount to be deducted;
Where, prior to being placed under the outward-processing procedure, the temporary
export goods were released for free circulation at reduced import duties by virtue of their
end use, and for as long as the conditions for granting the reduced import duties continue
to apply, the amount to be deducted shall be the amount of import duties actually levied
when the goods were released for free circulation.
(3) Where temporary export goods could qualify on their release for free
circulation for a reduced or zero import duties by virtue of their end use, those import
duties rates shall be taken into account provided that the goods underwent operations
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consistent with such an end-use in the country where the processing operation or last such
operation took place.
(4) Where compensating products qualify for a preferential tariff measure
within the meaning of Article 19 paragraph (3) item d) or e) of this Law and the measure
exists for goods falling within the same tariff classification as the temporary export
goods, the import duties to be taken into account in establishing the amount to be
deducted pursuant to paragraph (1) of this Article shall be those which would apply if the
temporary export goods fulfilled the conditions under which that preferential measure
may be applied.
Article 165
Where the purpose of the processing operation is the repair of the temporary
export goods, they shall be released for free circulation with total relief from import
duties where it is established to the satisfaction of the customs authority that the goods
were repaired free of charge, either because of a contractual or statutory obligation
arising from a guarantee or because of a manufacturing defect where account was taken
of the defect at the time when the goods in question were first released for free
circulation.
Article 166
(1) Where the purpose of the processing operation is the repair of temporary
export goods and such repair is carried out in return for payment, the partial relief from
import duties provided for in Article 158 of this Law shall be granted by establishing the
amount of the duties applicable on the basis of the taxation elements pertaining to the
compensating products on the date of acceptance of the customs declaration of release for
free circulation of those products and taking into account as the customs value an amount
equal to the repair costs, provided that those costs represent the only consideration
provided by the holder of the authorisation and are not influenced by any links between
that holder and the operator.
(2) By way of derogation from Article 164 of this Law, the regulation referred
to in Article 257 of this Law may be used to determine the cases in and specific
conditions under which goods may be released for free circulation following an outward
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processing operation, with the cost of the processing operation being taken as the basis
for assessment for the purpose of applying the Customs Tariff.
4. Outward-processing with use of the standard exchange system
Article 167
(1) Under the conditions laid down in this Article and Article 168 to 172 of
this Law which are applicable in addition to the provisions of Article 158 to 166, the
standard exchange system shall permit an imported product, (hereinafter referred to as a
‘replacement product’), to replace a compensating product.
(2) The customs authority shall allow the standard exchange system to be
used where the processing operation involves the repair of domestic goods.
(3) Without prejudice to Article 172 of this Law, the provisions applicable to
compensating products shall also apply to replacement products.
(4) The customs authority may, in the manner it determines, permit
replacement products to be imported before the temporary export goods are exported
(prior importation). In the event of prior importation of a replacement product, a security
shall be provided to cover the amount of the import duties.
Article 168
(1) Replacement products shall have the same tariff classification, be of the
same commercial quality and possess the same technical characteristics as the temporary
export goods had the latter undergone the repair in question.
(2) Where the temporary export goods have been used before export, the
replacement products must also have been used and may not be new products. The
customs authority may, however, grant derogations from this rule if the replacement
products have been supplied free of charge either because of a contractual or statutory
obligation arising from a guarantee or because of a manufacturing defect.
Article 169
Standard exchange system shall be authorised only where it is possible to verify
that the conditions laid down in Article 168 of this Law are complied with.
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Article 170
(1) In the case of prior importation, the export goods shall be temporarily
exported within a period of two months from the date of acceptance by the customs
authority of the customs declaration relating to the release of the replacement products
for free circulation.
(2) Where exceptional circumstances so warrant, the customs authority may,
at the request of the person concerned, extend within reasonable limits the period referred
to in paragraph (1) of this Article.
Article 171
In the case of prior importation and where Article 164 of this Law is applied, the
amount to be deducted shall be determined on the basis of the taxation elements
applicable to the temporary export goods on the date of acceptance of the customs
declaration placing them under the procedure.
Article 172
Article 161 item b) of this Law shall not apply in the context of standard
exchange system.
5. Other provisions
Article 173
Non-tariff commercial policy measures shall also be applicable in the outward-
processing procedures.
Section 4
Export
Article 174
(1) With the export procedure, the customs authority shall allow domestic
goods to leave the customs area.
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Exportation shall entail the application of export formalities including commercial policy
measures and, where appropriate, export duties payment.
(2) With the exception of goods placed under the outward-processing
procedure, all domestic goods intended for export shall be placed under the export
procedure.
(3) The case in which and the conditions under which goods leaving the
customs area are not subject to an export customs declaration shall be determined in
accordance with the regulation referred to in Article 257 of this Law.
(4) The export customs declaration must be lodged at the customs authority
responsible for supervising the place where the exporter is established or where the goods
are packed or loaded for export shipment. Derogations shall be determined in accordance
with the regulation referred to in Article 257of this Law.
Article 175
Release for export of the goods shall be granted on condition that the goods in
question leave the customs area in the same condition as when the export declaration was
accepted.
CHAPTER 3
OTHER TYPES OF CUSTOMS-APPROVED TREATMENT OR USE OF GOODS
Section 1
Free zones and free warehouses
A. General
Article 176
Free zones and free warehouses shall be parts of the customs area or premises
situated in that customs area and separated from the rest of it in which:
a) foreign goods are considered, for the purpose of import duties and
commercial policy import measures, as not being on the customs area,
provided they are not released for free circulation or placed under another
customs procedure or used or consumed in the free zone or the free
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warehouse under conditions other than those provided for in customs
regulations and
b) domestic goods for which such provision is made under specific
provisions qualify, by virtue of being placed in a free zone or free
warehouse, for measures normally attaching to the export of goods.
Article 177
(1) The Government of the Republic of Macedonia may in accordance with
Law designate parts of the customs area as free zones or authorise the establishment of
free warehouses.
(2) The Government of the Republic of Macedonia shall in accordance with
law determine the area covered by each free zone and approve the premises which are to
be designated as free warehouses.
(3) Free zones, with the exception of those designated in accordance with
Article 179 of this Law, shall be enclosed. The customs authority shall define the entry
and exit points of each free zone or free warehouse.
(4) The construction of any building in a free zone shall require the prior
authorisation of the customs authority.
Article 178
(1) The perimeter and the entry and exit points of free zones, except the free
zones designated in accordance with Article 179 of this Law, and of free warehouses
shall be subject to supervision by the customs authority.
(2) Persons and means of transport entering or leaving a free zone or free
warehouse may be subjected to a customs check.
(3) Access to a free zone or free warehouse may be denied to persons who do
not provide every guarantee necessary for compliance with the rules provided for in this
Law and other rules in force.
(4) The customs authority may check goods entering, leaving or remaining in
a free zone or free warehouse. To enable such checks to be carried out, a copy of the
transport document, which shall accompany goods entering or leaving, shall be handed
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to, or kept at the disposal of, the customs authority by any person designated for this
purpose by such authority. Where such checks are required, the goods shall be made
available to the customs authority.
Article 179
(1) The customs authority may designate free zones in which customs checks
and formalities shall be carried out and the provisions concerning customs debt applied in
accordance with the requirements of the customs warehousing procedure. Articles 181,
186 and 189 of this Law shall not apply to the free zones thus designated.
(2) References to free zones in Articles 47, 48 and 220 of this Law shall not
apply to free zones referred to in paragraph (1) of this Article.
B. Placing of goods in free zones or free warehouses
Article 180
Both domestic and foreign goods may be placed in a free zone or free warehouse.
The customs authority may require that goods which present a danger or are likely to
spoil other goods or which, for other reasons, require special facilities be placed in
premises specially equipped to receive them.
Article 181
(1) Without prejudice to Article 178 paragraph (4) of this Law, goods directly
entering a free zone or free warehouse without entering the other customs area at all,
need not be presented to the customs authority, nor need a customs declaration be lodged.
(2) Goods shall be presented to the customs authority and undergo the
prescribed customs formalities only where:
a) they have been placed under a customs procedure which is discharged
when they enter a free zone or free warehouse. Where the customs
procedure in question permits exemption from the obligation to present
goods, such presentation shall not be required;
b) they have been placed in a free zone or free warehouse on the authority
of a decision to grant repayment or remission of import duties and
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c) they qualify for the measures referred to in Article 176 item b) of this
Law.
(3) The customs authority may require to be notified of goods subject to
export duties or to other export provisions.
(4) At the request of the party concerned, the customs authority shall certify
the domestic or foreign status of goods placed in a free zone or free warehouse.
C. Operation of free zones and free warehouses
Article 182
(1) There shall be no limit to the length of time goods may remain in free
zones or free warehouses.
(2) For certain goods referred to in Article 176 item b) of this Law, specific
time limits may be imposed in accordance with the provision referred to in Article 257 of
this Law.
Article 183
(1) Any commercial or service activity may, under the conditions laid down in
this Law or any other law, be carried out in a free zone and free warehouse. The carrying
on of such activities shall be notified in advance to the customs authority.
(2) The customs authority may impose certain prohibitions or restrictions on
the activities referred to in paragraph (1) of this Article, having regard to the nature of the
goods concerned or the requirements of customs supervision.
(3) The customs authority may prohibit persons who do not provide the
necessary guarantees of compliance with the provisions laid down in this Law from
carrying on an activity referred to in paragraph (1) of this Article in a free zone or free
warehouse.
Article 184
Foreign goods placed in a free zone or free warehouse may, while they remain in
a free zone or free warehouse:
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a) be released for free circulation under the conditions laid down by that
procedure and by Article 188 of this Law;
b) undergo the usual forms of handling referred to in Article 121
paragraph (1) of this Law without authorisation;
c) be placed under the inward-processing procedure under the conditions
laid down by that procedure;
d) be placed under the procedure for processing under customs control
under the conditions laid down by that procedure;
e) be placed under the temporary importation procedure under the
conditions laid down by that procedure;
f) be abandoned to the state in accordance with Article 191 of this Law
and
g) be destroyed, provided that the party supplies the customs authority
with all the information they judge necessary.
Article 185
(1) Foreign and domestic goods referred to in Article 176 item b) of this Law
shall not be consumed or used in free zones or in free warehouses only when Article 184
of this Law is applied.
(2) Paragraph (1) of this Article shall not preclude the use or consumption of
goods the release for free circulation or temporary importation of which would not entail
application of import duties or measures under commercial policy. In that event, no
customs declaration of release for free circulation or temporary importation shall be
required. Such customs declaration shall, however, be required if such goods are to be
charged against a quota or a ceiling.
Article 186
(1) All persons carrying on an activity involving the storage, working or
processing, or sale or purchase, of goods in a free zone or free warehouse shall keep stock
records in a form approved by the customs authority. Goods shall be entered in the stock
records as soon as they are brought into the premises of such person. The stock records
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must enable the customs authority to identify the goods, and must record their
movements.
(2) Where goods are transhipped within a free zone, the documents relating to
the operation shall be kept at the disposal of the customs authority. The short-term
storage of goods in connection with such transhipment shall be considered to be an
integral part of the operation.
D. Removal of goods from free zones or free warehouses
Article 187
(1) Goods leaving a free zone or free warehouse may be:
— exported or re-exported from the customs area or
— brought into another part of the customs area.
(2) The provisions of paragraph (1) of this Article are without prejudice to
special provisions governing specific fields.
(3) The provisions of Title 3 of this Law, with the exception of Articles 58 to
63 of this Law where domestic goods are concerned, shall apply to goods brought into
other parts of that area except in the case of goods which leave that zone by air without
being placed under a transit or other customs procedure.
Article 188
(1) Where a customs debt is incurred in respect of foreign goods and the
customs value of such goods is based on a price actually paid or payable which includes
the cost of warehousing or of preserving goods while they remain in the free zone or free
warehouse, such costs shall not be included in the customs value if they are shown
separately from the price actually paid or payable for the goods.
(2) Where the said goods have undergone, in a free zone or free warehouse,
one of the usual forms of handling within the meaning of Article 121 paragraph (1) of
this Law, the nature of the goods, the customs value and the quantity to be taken into
consideration in determining the amount of import duties shall, at the request of the
declarant and provided that such handling was covered by an authorisation granted in
accordance with Article 121 paragraph (3), be those which would be taken into account
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in respect of those goods, at the time referred to in Article 230 of this Law, had they not
undergone such handling. Derogations from this provision may, however, be determined
in accordance with the regulation referred to in Article 257 of this Law.
Article 189
(1) Where goods are brought into or returned to the remaining part of the
customs area or placed under a customs procedure while remaining in the free zone or
free warehouse, the certificate referred to in Article 181 paragraph (4) of this Law may be
used as proof of the domestic or foreign status of such goods.
(2) Where it is not proved by the certificate or other means that the goods have
domestic or foreign status, the goods shall be considered to be:
— domestic goods, for the purposes of applying export duties or export
licences or provided for export measures and
— foreign goods in all other cases.
Article 190
The customs authority shall satisfy itself that the rules governing exportation or
re-exportation are respected where goods are exported or re-exported from a free zone or
free warehouse.
Section 2
Re-exportation, destruction and abandonment
Article 191
(1) Foreign goods may be:
— re-exported from the customs area,
— destroyed and
— abandoned to the state.
(2) Re-exportation shall, where appropriate, involve application of the
formalities laid down for goods being exported or exited, including application of
commercial policy measures. Cases in which no measures of commercial policy are
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applied on exportation of foreign goods placed in a suspensive arrangement may be
determined in accordance with the regulation referred to in Article 257 of this Law.
(3) Save in cases determined in accordance with the regulation referred to in
Article 257 of this Law, re-exportation or destruction of goods shall be the subject of
prior notification of the customs authority. The customs authority shall prohibit re
exportation should the formalities or measures referred to in the first sentence of
paragraph (2) of this Article so provide. Where goods, placed under a customs procedure
with economic impact when on the customs area, are intended for re-exportation, a
customs declaration within the meaning of Articles 69 to 90 of this Law shall be lodged.
In such cases, Article 174 paragraphs (3) and (4) of this Law shall apply. Abandonment
of goods shall be put into effect in accordance with the regulation referred to in Article
257 of this Law.
(4) Destruction or abandonment of goods to the state shall not entail any
expense for the state.
(5) Any waste or scrap resulting from destruction shall be assigned a customs-
approved treatment or use prescribed for foreign goods. The waste or scrap shall remain
under customs supervision until the time laid down in Article 47 paragraph (2) of this
Law.
TITLE 5
GOODS LEAVING THE CUSTOMS AREA
Article 192
Goods leaving the customs area shall be subject to customs supervision. They
may be the subject of checks by the customs authority in accordance with the customs
provisions in force. They shall leave the said area through the customs border crossings
referred to in Article 46 of this Law using, where appropriate, the route and instructions
determined by the customs authority.
TITLE 6
PRIVILEGED OPERATIONS
CHAPTER 1
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RELIEFS FROM IMPORT DUTY PAYMENT
Article 193
(1) The following are granted relief from import duty payment:
1) heads of foreign states and chief representatives of heads of foreign
states on special missions, as well as members of their company, on items
intended for official or personal use;
2) international and interstate organisations with registered office in the
Republic of Macedonia i.e. with representative offices in the Republic of
Macedonia, for the period of their appointment in the Republic of
Macedonia, on items for official use;
3) diplomatic and consular representative offices of foreign states in the
Republic of Macedonia, on items for official use and
4) heads of foreign diplomatic representative offices in the Republic of
Macedonia and members of their immediate families, on items intended
for personal use.
(2) Relief from payment of import duty in accordance with international
agreements is granted to:
1) diplomatic staff of foreign diplomatic representative offices in the
Republic of Macedonia and members of their immediate family, on items
intended for their personal use;
2) consular staff of foreign consular representative offices in the Republic
of Macedonia and members of their immediate family, on items intended
for their personal use and
3) the staff of foreign diplomatic and consular representative offices in the
Republic of Macedonia for household items imported within a period of
12 months from their arrival in the Republic of Macedonia.
(3) The relief under paragraph (2) of this Article may not be enjoyed by citizens
of the Republic of Macedonia, nor by foreign citizens with approved permanent stay in
the Republic of Macedonia.
Article 194
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The following are granted relief from import duty payment:
1) travellers from abroad, on items for personal use during their travel
abroad (personal baggage) that are not subject to any limitations and
restrictions in force, regardless of whether they carry them with them or
have handed them over to a transporter;
2) travellers from the country, aside for items from the personal baggage,
on other items of minor value of non-commercial nature. The relief from
this item does not apply to travellers from the country, that enter the
customs area more than once in the same day, i.e. in 24 hours. The staff
and the persons operating the public means of transport shall not be
considered as travellers from the country;
3) citizens of the Republic of Macedonia and foreign citizens, on items of
non-commercial nature and of minor value received from abroad on
occasional basis;
4) citizens of the Republic of Macedonia and foreign citizens, on
medication for personal use that they carry with them or receive as
consignments from abroad;
5) disabled persons, on special equipment and technical aids that they use
for living or work purposes, as well as on spare parts for the use of such
equipment and aids, except for automobiles, provided they enter or receive
them from abroad for personal use;
6) disabled persons with first and second level of disability who after
undergoing professional rehabilitation are trained for a certain activity, on
equipment which is not manufactured in the Republic of Macedonia
necessary for the carrying out of that activity;
7) drivers of motor vehicles and motorbikes, on fuel and lubricants in the
factory installed tanks in the motor vehicles and motorbikes;
8) citizens of the Republic of Macedonia and foreign citizens with
approved permanent residence in the Republic of Macedonia, on personal
items inherited abroad;
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9) citizens of the Republic of Macedonia living in the border belt, on
herbal and cattle products (items) produced on their properties in the
border area of the neighbouring country, as well as on offspring and other
products acquired from livestock that they keep on those properties for
agricultural activities, grazing or wintering;
10) citizens of the Republic of Macedonia, students and pupils who
receive education abroad, as well as foreign students and pupils who
receive their education in the Republic of Macedonia, on educational aids
brought from abroad intended for personal use;
11) citizens of the Republic of Macedonia and foreign citizens, on
decorations, medals, sports and other trophies or symbolic objects that
they receive abroad at competitions, exhibitions and events of
international significance and
12) scholars, authors and artists for their own works entered from abroad.
Article 195
Import duty payment relief is granted to:
1) state administration authorities or registered humanitarian, or registered welfare
organisations, on goods for free distribution to the victims of natural or other
disasters or goods remaining the ownership of such organisations for the purpose
of being at free disposal of the victims of such disasters;
2) registered humanitarian or welfare organisations, on goods imported from
abroad for the purpose of carrying out their humanitarian activities;
3) firefighting organisations and other rescue services, on technical firefighting
equipment and rescue equipment, firefighting vehicles and other rescue vehicles
and spare parts specifically intended for firefighting and rescue activities;
4) public museums and public art galleries, on collections and art items;
5) public libraries, on library material;
6) public archives - on reproduced archive material;
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7) disabled persons’ organisations, on specific equipment, apparatus, instruments
and technical aids, except road vehicles, as well as spare parts and consumables
for such equipment, apparatus, instruments and technical aids.
Article 196
Import duty payment relief is granted for:
1) unused equipment and spare parts (except cars and office stationary) based on a
deposit by a foreign person, for the purposes of the association’s main activity.
The deposit made by the foreign person shall be longer than three years and be
20% of the total deposited fixed capital provided that the obligor using the relief
works at least three additional years after the expiry of the last year he used the
relief from customs duty payment. The purchase of shares by foreign persons is
also considered a deposit;
2) imported items of educational, scientific and cultural character, determined in
accordance with the regulation referred to in Article 199 of this Law, as well as
instruments and apparatus, as well as their spare parts that are imported for non
commercial purposes and are not manufactured in the Republic of Macedonia;
3) therapeutic substances of human origin and blood-grouping and tissue-typing
reagents;
4) laboratory animals and biological or chemical substances intended for research;
5) samples of goods of minor value;
6) printed advertising material;
7) products for use at fairs, trade exhibitions or similar events;
8) imported goods which are to undergo examination, research, analysis or tests;
9) trademarks, patterns or designs and their supporting documents, as well as
applications for patents for invention or the like, to be submitted to the bodies
competent to deal with the protection of copyrights or the protection of industrial
property rights;
10) tourist promotional material;
11) pharmaceutical products for health or veterinarian use at international sport
events organised in the Republic of Macedonia;
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12) ancillary materials for the stowage and protection of goods during their
transport;
13) litter, fodder and feedingstuffs for animals during their transport;
14) materials for the construction , upkeep or ornamentation of memorials to,
or cemeteries for, war victims and
15) coffins with bodies, funerary urns with ashes and ornamental funerary
articles.
Article 197
Import duty payment relief is granted for:
1) documents sent free of charge to the state administration authorities;
2) publications of foreign governments and publications of official international
bodies intended for distribution free of charge;
3) items to be submitted as evidence or for like purposes to the courts or other
state administration authorities;
4) specimen signatures and printed circulars concerning signatures sent as part of
customary exchanges of information between public services or banking
establishments;
5) official printed materials sent to the National Bank of the Republic of
Macedonia;
6) reports, statements, notes, prospectuses, application forms and other documents
drawn up by companies registered in a third country and sent to the bearers or
subscribers of securities issued by such companies;
7) recorded media – data carriers (punched cards, sound recordings, microfilms,
etc.) used for the transmission of information sent free of charge to the addressee,
in so far as importation of those media – data carriers does not give rise to abuses
or to major distortions of competition;
8) files, archives, printed forms and other documents to be used at international
meetings, conferences or congresses, as well as reports on such gatherings;
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9) plans, technical drawings, traced designs, descriptions and other similar
documents imported with a view to obtaining or fulfilling orders in third countries
or to participating in a competition held in the customs area;
10) documents to be used in examinations held in the customs area by institutions
set up in third countries;
11) printed forms to be used as official documents in the international movement
of vehicles or goods, within the framework of international conventions;
12) printed forms, labels, tickets and similar documents sent by transport
undertakings or by undertakings of the hotel industry in a third country to travel
agencies set up in the customs area;
13) printed forms and tickets, bills of lading, way-bills and other commercial or
office documents which have been used;
14) official printed forms from third countries or international authorities, and
printed materials conforming to international standards sent for distribution by
third country associations to corresponding associations with registered offices in
the customs area and
15) photographs, slides and stereotype mats for photographs, whether or not
captioned, sent to press agencies or newspaper or magazine publishers.
Article 198
Import duty payment relief is granted for:
1) goods received as gift from international donors, as well as imported goods
bought with the money assets received as gift by state authorities,
municipalities and the city of Skopje and public legal entities and
2) goods necessary for the realisation of projects financed by foreign donors
based on agreements made between the Government of the Republic of
Macedonia and foreign donors which contain the clause that the donated
finances may not be used for payment of import duties.
Article 199
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The detailed criteria and manner of carrying out of the relief from import duty
payment, as well as the value, quantity and nature or purpose of the goods that may be
granted relief from import duty payment in accordance with Articles 193 to 198 of this
Law shall be prescribed by the Government of the Republic of Macedonia on proposal by
the Minister of Finance.
Article 200
(1) Goods which have been granted relief from import duty payment pursuant to
Article 193 and Article 194, items 3, 5, 6, 8, 9 and 10, Article 195, 196 item 2 and Article
198 of this Law, in a three year period from the day of importation, shall not be
transferred to a third person, given for use to a third person or used otherwise for
purposes different from the ones it was relieved from import duty payment for, prior to
the payment of such import duties. Such items shall not be pledged, lent or used as
security for other obligations.
(2) The goods that were granted relief from payment of import duties pursuant to
Article 196 item 1 of this Law, within a six year period starting with the day of
importation, shall not be alienated, given at the disposal of a third person or used
otherwise for other purposes other than those for which they were granted relief from
payment of import duties, before payment of the import duties is settled. Such articles
shall not be given as collateral, given under lease or as security for other obligations.
(3) Where the customs authority, upon the request by the holder of the right, before
the expiration of the period referred to in paragraph (1) and paragraph (2) of this Article
approves a different use, the amount of the customs debt is calculated on the basis of the
taxation elements applicable at the moment of lodging of the request for payment of the
customs debt.
(4) In case of incompliance with the provisions of paragraph (1) and paragraph
(2) of this Article, the amount of the customs debt is calculated based on the taxation
elements applicable at the moment of acceptance of the customs declaration, on the basis
of which the goods were granted relief from payment of import duties.
CHAPTER 2
97
RETURN OF EXPORTED GOODS
Article 201
(1) Domestic goods which, having been exported from the customs area, are
returned to that area and released for free circulation within a period of three years shall,
at the request of the party, be granted relief from import duties.The three-year period may
be exceeded in case of justified circumstances.
Where, prior to their exportation from the customs area, the returned goods have been
released for free circulation at reduced or zero import duty because of their use for a
particular purpose, relief from payment of import duties shall be granted only if they are
to be re-imported for the same purpose. Where the purpose for which the goods in
question are to be imported is no longer the same, the amount of import duties chargeable
upon them shall be reduced by any amount levied on the goods when they were first
released for free circulation. Should the latter amount exceed that levied on the entry for
free circulation of returned goods, no refund shall be granted.
(2) The relief from import duties provided for in paragraph (1) of this Article
shall not be granted in the case of goods exported from the customs area under the
outward-processing procedure unless those goods remain in the state in which they were
exported;
Article 202
The relief from import duties provided for in Article 201 of this Law shall be
granted only if goods are re-imported in the same state in which they were exported. The
circumstances in which and the conditions under which this requirement may be waived
shall be determined in accordance with the regulation referred to in Article 257 of this
Law.
Article 203
(1) The provisions of Articles 201 and 202 of this Law shall apply
accordingly to compensating products originally exported or re-exported subsequent to an
inward-processing procedure.
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(2) The amount of import duties legally owed shall be determined on the basis
of the rules applicable under the inward-processing procedure, the date of re-export being
regarded as the date of release of the goods for free circulation.
TITLE 7
CUSTOMS DEBT
CHAPTER 1
SECURITY TO COVER CUSTOMS DEBT
Article 204
(1) Where, in accordance with customs rules, the customs authority requires
security to be provided in order to ensure payment of a customs debt, such security shall
be provided by the person who is liable or who may become liable for that debt.
(2) The customs authority shall require only one security to be provided in
respect of one customs debt.
(3) The customs authority may authorise the security to be provided by a
person other than the person from whom it is required.
(4) Where the person who has incurred or who may incur a customs debt is a
state authority, no security shall be required.
(5) The customs authority may waive the requirement for provision of
security where the amount to be secured does not exceed 150 EUR in equivalent denar
value.
Article 205
(1) Where customs legislation provides that the provision of security is
optional, such security may be required at the discretion of the customs authority in so far
as it considers that a customs debt which has been or may be incurred is not certain to be
paid within the prescribed period.
(2) Where the security referred to in the preceding subparagraph is not
required, the customs authority may nevertheless require from the person referred to in
Article 204 paragraph (1) of this Law, an undertaking to comply with the obligations
which that person is legally obliged to fulfil.
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(3) The security referred to in paragraph (1) of this Article shall be required:
— at the time of application of the rules requiring such security to be
provided or
— at any subsequent time when the customs authority finds that the
customs debt which has been or may be incurred is not certain to be paid
within the prescribed period.
Article 206
At the request of the person referred to in Article 204 paragraph (1) or (3) of this
Law, the customs authority shall allow comprehensive security to be provided to cover
two or more operations in respect of which a customs debt has been or may be incurred.
Article 207
(1) Where customs legislation makes it compulsory for security to be
provided, and subject to the specific provisions laid down for transit in accordance with
the regulation referred to in Article 257 of this Law, the customs authority shall fix the
amount of such security at a level equal to:
— the precise amount of the customs debt or debts in question where that amount
can be established with certainty at the time when the security is required and
— in other cases the maximum amount, as estimated by the customs authority, of
the customs debt or debts which have been or may be incurred.
(2) Where comprehensive security is provided for a customs debt which
varies in amount over time, the amount of such security shall be set at a level enabling the
customs debt in question to be covered at all times.
(3) Where customs legislation provides that the provision of security is
optional and the customs authority requires security to be provided, the amount of the
security shall be fixed by that authority so as not to exceed the level provided for in
paragraph (1) and (2) of this Article.
(4) The circumstances in which and the conditions under which a flat-rate
security may be provided shall be determined in accordance with the regulation referred
to in Article 257 of this Law.
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Article 208
Security may be provided by either:
— a cash deposit or
— a bank guarantee.
Article 209
A cash deposit shall be made in accordance with customs rules and other
regulations.
Article 210
(1) The guarantor bank shall issue the security in writing, undertaking to pay
the customs debt, including the interest and caused expenses relating to the collection
procedure of the unpaid customs debt. The guarantor bank shall, together with the
customs debtor, jointly and severally be responsible for the amount which falls to be paid.
(2) The guarantor bank must be established in the Republic of Macedonia and
approved by the customs authority.
(3) The customs authority may refuse to approve the guarantor bank or type of
security proposed where they do not appear certain to ensure payment of the customs
debt within the prescribed period.
Article 211
The person required to provide security shall be free to choose between the types
of security laid down in Article 208 of this Law. The customs authority may refuse to
accept the type of security proposed where it does not ensure the proper implementation
of the customs procedure concerned. The customs authority may require that the type of
security chosen be maintained for a specific period.
Article 212
Where the rules adopted in accordance with the regulation referred to in Article
257 of this Law so provide, the customs authority may accept types of security other than
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those referred to in Article 208 of this Law where they provide equivalent assurance that
the customs debt will be paid. The customs authority shall refuse the security proposed
by the debtor where it does not consider that such security is certain to ensure payment of
the customs debt.
Article 213
Where the customs authority establishes that the security provided does not
ensure, or is no longer certain or sufficient to ensure, payment of the customs debt within
the prescribed period, it shall require the person referred to in Article 204 paragraph (1)
of this Law, at his option, to provide additional security or to replace the original security
with a new security.
Article 214
(1) The security shall not be released until such time as the customs debt in
respect of which it was given is extinguished or can no longer arise. Once the customs
debt is extinguished or can no longer arise, the security shall be released forthwith.
(2) Once the customs debt has been extinguished in part or may arise only in
respect of part of the amount which has been secured, part of the security shall be
released accordingly at the request of the party.
Article 215
Provisions derogating from those contained in this Chapter shall, where
necessary, be adopted in accordance with the regulation referred to in Article 257 of this
Law in order to fulfil certain obligations undertaken under international conventions.
CHAPTER 2
INCURRENCE OF A CUSTOMS DEBT
Article 216
(1) A customs debt on importation shall be incurred through:
a) the release for free circulation of goods liable to import duties or
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b) the placing of such goods under the temporary importation procedure
with partial relief from import duties.
(2) A customs debt shall be incurred at the time of acceptance of the customs
declaration in question.
(3) The debtor shall be the declarant. In the event of indirect representation,
the person on whose behalf the customs declaration is made shall also be a debtor.
(4) Where a customs declaration in respect of one of the procedures referred
to in paragraph (1) of this Article is drawn up on the basis of incorrect data which leads to
all or part of the import duties legally owed not being collected, the persons who
provided the data required to draw up the customs declaration and who knew, or who
ought reasonably to have known that such data was false, shall also be considered
debtors.
Article 217
(1) A customs debt on importation shall be incurred through:
a) the unlawful introduction into the customs area of goods liable to
import duties or
b) the unlawful introduction into another part of that area of such goods
located in a free zone or free warehouse.
For the purpose of this Article, unlawful introduction means any introduction in violation
of the provisions of Articles 48 to 51 of this Law and Article 187 paragraph (1) indent 2
of this Law.
(2) The customs debt shall be incurred at the moment when the goods are
unlawfully introduced.
(3) The debtors shall be:
— the person who introduced such goods unlawfully,
— any persons who participated in the unlawful introduction of the goods
and who knew or should reasonably have known that such introduction was
unlawful and
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— any persons who acquired or held the goods in question and who knew
or should reasonably have known at the time of acquiring or receiving the goods
that they had been introduced unlawfully.
Article 218
(1) A customs debt on importation shall be incurred through the unlawful
removal from customs supervision of goods liable to import duties.
(2) The customs debt shall be incurred at the moment when the goods are
removed from customs supervision.
(3) The debtors shall be:
— the person who removed the goods from customs supervision,
— any persons who participated in such removal and who knew or should
reasonably have known that the goods were being removed from customs
supervision,
— any persons who acquired or held the goods in question and who were
aware or should reasonably have been aware at the time of acquiring or
receiving the goods that they had been removed from customs supervision
and
— where appropriate, the person required to fulfil the obligations arising
from temporary storage of the goods or from the use of the customs
procedure under which those goods are placed.
Article 219
(1) A customs debt on importation shall be incurred through:
a) non-fulfilment of one of the obligations arising, in respect of goods liable to
import duties, from their temporary storage or from the use of the customs
procedure under which they are placed or
b) non-compliance with a condition governing the placing of the goods under that
procedure or the granting of a reduced or zero rate of import duty by virtue of the
end-use of the goods,
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in cases other than those referred to in Article 218 of this Law, unless it is established that
those failures have no significant effect on the correct operation of the temporary storage
or customs procedure in question.
(2) The customs debt shall be incurred either at the moment when the
obligation whose non-fulfilment gives rise to the customs debt ceases to be met or at the
moment when the goods are placed under the customs procedure concerned where it is
established subsequently that a condition governing the placing of the goods under the
said procedure or the granting of a reduced or zero rate of import duty by virtue of the
end-use of the goods was not in fact fulfilled.
(3) The debtor shall be the person who is required, according to the
circumstances, either to fulfil the obligations arising, in respect of goods liable to import
duties, from their temporary storage or from the use of the customs procedure under
which they have been placed, or to comply with the conditions governing the placing of
the goods under that procedure.
Article 220
(1) A customs debt on importation shall be incurred through the consumption
or use, in a free zone or a free warehouse, of goods liable to import duties, under
conditions other than those laid down. Where goods disappear and where their
disappearance cannot be explained to the satisfaction of the customs authority, that
authority may regard the goods as having been consumed or used in the free zone or the
free warehouse.
(2) The debt shall be incurred at the moment when the goods are consumed or
are first used under conditions other than those laid down by customs rules and other
regulations.
(3) The debtor shall be the person who consumed or used the goods and any
persons who participated in such consumption or use and who knew or should reasonably
have known that the goods were being consumed or used under conditions other than
those laid down by customs rules and other regulations.
(4) Where the customs authority regards goods which have disappeared as
having been consumed or used in the free zone or the free warehouse and it is not
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possible to apply paragraph (3) of this Article, the person liable for payment of the
customs debt shall be the last person known to this authority to have been in possession
of the goods.
Article 221
(1) By way of derogation from Articles 217 and 219 paragraph (1) item a) of
this Law, no customs debt on importation shall be deemed to be incurred in respect of
specific goods where the party proves that the non-fulfilment of the obligations which
arise from:
— the provisions of Articles 48 to 51 and Article 187 paragraph (1) indent 2 of
this Law or
— keeping the goods in question in temporary storage or
— the use of the customs procedure under which the goods have been placed,
results from the total destruction or irretrievable loss of the said goods as a result of the
actual nature of the goods or unforeseeable circumstances or force majeure, or as a
consequence of authorisation granted by the customs authority. Goods shall be
irretrievably lost when they are rendered unusable by any person.
(2) Nor shall a customs debt on importation be deemed to be incurred in
respect of goods released for free circulation at a reduced or zero rate of import duty by
virtue of their end-use, where such goods are exported or re-exported with the permission
of the customs authority.
Article 222
Where, in accordance with Article 221 paragraph (1) of this Law, no customs debt
is deemed to be incurred in respect of goods released for free circulation at a reduced or
zero rate of import duties on account of their end-use, any scrap or waste resulting from
such destruction shall be deemed to be foreign goods.
Article 223
Where in accordance with Article 218 or 219 of this Law a customs debt is
incurred in respect of goods released for free circulation at a reduced rate of import duties
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on account of their end-use, the amount paid when the goods were released for free
circulation shall be deducted from the amount of the customs debt. This provision shall
apply accordingly where a customs debt is incurred in respect of scrap and waste
resulting from the destruction of such goods.
Article 224
(1) A customs debt on exportation shall be incurred through the exportation
from the customs area, under cover of a customs declaration, of goods liable to export
duties.
(2) The customs debt shall be incurred at the time when such customs
declaration is accepted.
(3) The debtor shall be the declarant. In the event of indirect representation,
the person on whose behalf the customs declaration is made shall also be a debtor.
Article 225
(1) A customs debt on exportation shall be incurred through the removal from
the customs area of goods liable to export duties without a customs declaration.
(2) The customs debt shall be incurred at the time when the said goods
actually leave the customs area.
(3) The debtor shall be:
— the person who removed the goods and
— any persons who participated in such removal and who were aware or
should reasonably have been aware that a customs declaration had not
been, but should have been lodged.
Article 226
(1) A customs debt on exportation shall be incurred through failure to comply
with the conditions under which the goods were allowed to leave the customs area with
total or partial relief from export duties.
(2) The debt shall be incurred at the time when the goods reach a destination
other than that for which they were allowed to leave the customs area with total or partial
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relief from export duties or, should the customs authority be unable to determine that
time, the expiry of the time limit set for the production of evidence that the conditions
entitling the goods to such relief have been fulfilled.
(3) The debtor shall be the declarant. In the event of indirect representation,
the person on whose behalf the declaration is made shall also be a debtor.
Article 227
The customs debt referred to in Articles 216 to 220 and 224 to 226 of this Law
shall be incurred even if it relates to goods subject to measures of prohibition or
restriction on importation or exportation of any kind whatsoever. However, no customs
debt shall be incurred on the unlawful introduction into the customs area of counterfeit
currency or of narcotic drugs and psychotropic substances which do not enter into the
economic circuit strictly supervised by the competent authorities with a view to their use
for medical and scientific purposes. For the purposes of criminal rules as applicable to
violation of customs rules, the customs debt shall nevertheless be deemed to have been
incurred where, under the criminal rules, customs duties provide the basis for determining
penalties, or the existence of a customs debt is grounds for taking criminal proceedings.
Article 228
Where customs rules provide for autonomous measures for reduction or
suspension of import duties or favourable tariff treatment of goods by reason of their
nature or end-use or for relief or total or partial exemption from import or export duties
pursuant to Articles 19, 20, 95, 158 or 193 to 203 of this Law, such autonomous measure,
such favourable tariff treatment, exemption or partial or total relief from import or export
customs duty payment shall also apply in cases where a customs debt is incurred pursuant
to Articles 217 to 220, 225 or 226 of this Law, on condition that the behaviour of the
party involves neither fraudulent dealing nor obvious negligence and he produces
evidence that the other conditions for the application of autonomous measures for
reduction or suspension of import duties, favourable tariff treatment, exemption or partial
or total relief have been satisfied.
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Article 229
Where several persons are liable for payment of one customs debt, they shall be
jointly and severally liable for the payment of such debt.
Article 230
(1) Save as otherwise expressly provided for, the amount of the import duty or
export duty applicable to goods shall be determined on the basis of the taxation elements
appropriate to those goods at the time when the customs debt in respect of them is
incurred. The provisions of this paragraph do not preclude the application of the
provisions of paragraph (2) and paragraph (3) of this Article.
(2) Where it is not possible to determine precisely when the customs debt is
incurred, the time to be taken into account in determining the taxation elements
appropriate to the goods concerned shall be the time when the customs authority
establishes that a customs debt is incurred for the goods.
(3) Where the information available to the customs authority enables it to
establish that the customs debt was incurred prior to the time referred to in the paragraph
(2) of this Article, the amount of the import duties and export duties payable on the goods
in question shall be determined on the basis of the rules appropriate to the goods at the
earliest time when existence of the customs debt may be established from the information
available.
(4) Compensatory interest shall apply in the circumstances and under the
conditions to be defined in the regulation referred to in Article 257 of this Law, in order
to prevent the wrongful acquisition of a financial advantage through deferment of the
date on which the customs debt was incurred or calculated.
Article 231
(1) A customs debt shall be incurred:
— at the place where the events from which it arises occur,
— if it is not possible to determine the place from indent 1 of this
paragraph, at the place where the customs authority establishes that the goods are
in a situation in which a customs debt is incurred and
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— if the goods have been entered for a customs procedure which has not
been discharged, and the place cannot be determined pursuant to the first
or second indent of this paragraph within a period of time determined, at
the place where the goods were either placed under the customs procedure
concerned or were introduced into the customs area under that procedure.
(2) Where the data available to the customs authority enables them to
establish that the customs debt was already incurred when the goods were in another
place at an earlier date, the customs debt shall be deemed to have been incurred at the
place which may be established as the location of the goods at the earliest time when
existence of the customs debt may be established.
Article 232
(1) In so far as the Agreements concluded between the Republic of
Macedonia and third countries provide for the granting on importation into those
countries of preferential tariff treatment for goods originating in the Republic of
Macedonia within the meaning of such agreements, and where the goods have been
obtained under the inward-processing procedure, foreign goods incorporated in the said
originating goods are subject to payment of the import duties payable thereon. The
validation of the documents necessary to enable such preferential tariff treatment to be
obtained in third countries shall cause a customs debt on importation to be incurred.
(2) The moment when such customs debt is incurred shall be deemed to be the
moment when the customs authority accepts the export customs declaration relating to
the goods in question.
(3) The debtor shall be the declarant. In the event of indirect representation,
the person on whose behalf the declaration is made shall also be a debtor.
(4) The amount of the import duties corresponding to this customs debt shall
be determined under the same taxation elements as in the case of a customs debt resulting
from the acceptance, on the same date, of the declaration for release for free circulation
of the foreign goods concerned for the purpose of terminating the inward-processing
procedure.
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CHAPTER 3
CALCULATION AND COLLECTION OF THE AMOUNT OF THE CUSTOMS
DEBT
Article 233
(1) Each and every amount of import duty or export duty resulting from a
customs debt (hereinafter referred to as ‘amount of duty’), shall be calculated by the
customs authority as soon as they have the necessary particulars, and entered by that
authority in the accounting records.
(2) Where the amount of duty legally due does not exceed that determined in
the regulation referred to in Article 257 of this Law, the customs authority shall not apply
paragraph (1) of this Article.
(3) The customs authority shall determine practical procedures for the entry in
the accounts of the amount of duties.
Article 234
(1) Where a customs debt is incurred as a result of the acceptance of the
customs declaration of goods for a customs procedure other than temporary importation
with partial relief from import duties or any other act having the same legal effect as such
acceptance, the amount corresponding to such customs debt shall be entered in the
accounts as soon as it has been calculated.
(2) By way of derogation from paragraph (1) of this Article, when a customs
debt resulted from the acceptance of a commercial or administrative document or entry in
the accounts of the holder of the authorisation within the simplified procedures of Article
88, paragraph (1), item b) or c) of this Law, the total amount of duties relating to all the
goods released to one and the same person during a period fixed by the customs
authority, which may not exceed 31 days, may be covered by a single calculation.
Article 235
(1) As soon as the calculation is completed, the amount of duties shall be
communicated to the debtor in an appropriate manner.
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(2) When the amount of duties legally due is written on the customs
declaration, the customs authority does not communicate the amount of duties to the
debtor and the debt shall be deemed as to have been communicated to the debtor at the
time of release of the goods by the customs authority.
Article 236
(1) If the person is not entitled to any of the payment facilities laid down in
Articles 238 to 241 of this Law, amounts of duties communicated in accordance with
Article 235 of this Law shall be paid by debtors within a period not longer than 10 days
from communication of the amount of duties owed.
(2) In the cases of Article 234 paragraph (2) of this Law, the period referred to
in paragraph (1) of this Article shall be so fixed as not to enable the debtor to obtain a
longer period for payment than if he had been granted deferred payment.
Article 237
Payment shall be made in cash and in denars or in any other manner in
accordance with the provisions governing manners of payment. Payment may also be
made by balancing of the dues when the customs authority is to repay import duties while
at the same time the customs debtor has an unsettled customs debt toward the customs
authority.
Article 238
Provided the amount of duties payable by the party relates to goods declared for a
customs procedure which entails the obligation to pay such duties, the customs authority
may, at that party's request, grant deferment of payment of that amount under the
conditions laid down in Articles 239 and 240 of this Law.
Article 239
(1) The Customs authority, when deciding upon the request for deferment of
payment of the amount of duties, shall check whether the debtor complies with the
following conditions:
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- is credible and financially stable,
- is diligent in settling his obligations,
- keeps all the prescribed accounts allowing undisturbed carrying out of control
and
- has not violated any customs or tax rules in the last three years.
(2) The granting of deferment of payment shall be conditional on the
provision of security by the applicant in accordance with Article 208 of this Law.
Article 240
The period for which payment is deferred shall be 30 days. It shall be calculated
as follows:
(a) where payment is deferred in accordance with Article 234 paragraph (1) of
this Law, the period shall be calculated from the day following the date on which
the amount of duty is calculated by the customs authority and
(b) where payment is deferred in accordance with Article 234 paragraph (2) of
this Law, the period shall be calculated by:
- the twenty-third day, following the date on which the period for lodging
of the supplementary declaration expires, provided the period for lodging
of the supplementary declaration is a calendar week and
- the sixteenth day of the month following the calendar month for which
the simplified procedure was granted, provided the period for lodging of
the supplementary declaration is a calendar month.
Article 241
Provided deferment of payment is granted to the debtor, the latter may in any case
pay all or part of the amount of duty without awaiting expiry of the period he has been
granted for payment.
Article 242
An amount of duties owed may be paid by a third person instead of the debtor in
accordance with law.
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Article 243
(1) Where the customs authority determines that:
- a customs debt is incurred in accordance with Article 217 to 220 of this
Law or
- the amount of duties of an incurred customs debt has not been calculated
in accordance with Article 234 of this Law or has been entered in the
accounts at a level lower than the amount legally owed,
it shall calculate the amount of duties (subsequent calculation) and takes, acting ex officio
or upon request by the debtor, a decision for payment of the incurred obligation.
(2) The decision in accordance with paragraph (1) of this Article is taken as
soon as the necessary data for calculation of the debt is available to the customs authority,
as well as the data that allow the determination of the customs debtor.
(3) Subsequent calculation of a customs debt in accordance with paragraph (1)
of this Article shall be made in the period of five years following incurrence of the
customs debt.
(4) Subsequent calculation shall not occur where the provisions of the
regulation referred to in Article 257 of this Law exempt the customs authority from the
subsequent calculation and collection of amounts of duty less than a certain figure.
Article 244
(1) Where the amount of duties due has not been paid within the prescribed
period, the customs authority shall avail itself of all options open to it under the rules in
force, including forced payment, to secure payment of that amount in accordance with the
Law on Payment Operations.
(2) Executive title in the execution, i.e. forced collection shall be:
a) an executive decision of the customs authority;
b) a customs declaration and
c) a calculation of import or other duties in the passenger traffic containing
the clause of execution.
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(3) The customs authority may waive forced collection where the amount
does not exceed a level fixed in accordance with the regulation referred to in Article 257
of this Law.
Article 245
(1) Where the amount of duties due has not been paid within the prescribed
period, interest shall be charged by the rate prescribed with the provisions of the Law on
Value Added Tax for each day of delay.
(2) The customs authority may waive collection of interest:
(a) where the amount does not exceed a level fixed in accordance with the
regulation referred to in Article 257 of this Law or
(b) if the duties are paid within five days of the expiry of the period
prescribed for payment.
Article 246
(1) The right to collect the amount of duties becomes time-barren five years
following the day of incurrence of the customs debt.
(2) The time-barring ends with each action of the competent authority to
collect the amount of duties.
(3) However, the right to collect becomes time-barren after the expiration of
10 years following the date of incurrence of the customs debt.
CHAPTER 4
EXTINCTION OF A CUSTOMS DEBT
Article 247
(1) A customs debt shall be extinguished:
a) by payment of the amount of duty;
b) by remission of the amount of duty;
c) where, in respect of goods declared for a customs procedure
entailing the obligation to pay duties:
— the customs declaration is invalidated and
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— the goods, before their release are: confiscated; destroyed on the
instructions of the customs authority; destroyed or abandoned in
accordance with Article 191 of this Law, or destroyed or
irretrievably lost as a result of their actual nature and
characteristics or of unforeseeable circumstances or force majeure
and
(d) where goods in respect of which a customs debt is incurred in
accordance with Article 217 of this Law are confiscated upon their
unlawful introduction.
(2) In the event of confiscation of goods, the customs debt shall, nonetheless for
the purposes of the criminal rules applicable to the violation of the customs rules, be
deemed not to have been extinguished where, under criminal rules, customs duties
provide the basis for determining penalties or the existence of a customs debt is grounds
for taking criminal proceedings.
Article 248
A customs debt, as referred to in Article 232 of this Law, shall also be
extinguished where the formalities carried out in order to enable the preferential tariff
treatment referred to in Article 232 to be granted are cancelled.
CHAPTER 5
REPAYMENT AND REMISSION OF DUTIES
Article 249
The terms used in Chapters 4 and 5 of this Title shall have the following meaning:
(a) ‘repayment’ means the total or partial refund of import duties or export
duties which have been paid and
(b) ‘remission’ means either a decision to waive all or part of the amount
of a customs debt or a decision to render void calculation of all or part of
an amount of import or export duty which has not been paid.
Article 250
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(1) Import duties or export duties shall be repaid in so far as it is established
that when they were paid the amount of such duties was not legally owed or that the
amount has been calculated contrary to Article 243 of this Law.
(2) Import duties or export duties shall be remitted in so far as it is established
that when they were calculated the amount of such duties was not legally owed or that the
amount has been calculated contrary to Article 243 of this Law.
(3) No repayment or remission shall be granted when the facts which led to
the payment or calculation of an amount which was not legally owed are the result of
deliberate action by the party.
(4) Import duties or export duties shall be repaid or remitted upon submission
of an application to the appropriate customs authority within a period of three years from
the date on which the amount of those duties was communicated to the debtor.
(5) The period referred to in paragraph (4) of this Article shall be extended if
the party provides evidence that it was prevented from submitting the application within
the said period as a result of unforeseeable circumstances or force majeure.
(6) Where the customs authority itself discovers within this period that one or
other of the situations described in paragraphs (1) and (2) of this Article exists, it shall
repay or remit the duties, acting ex officio.
Article 251
Import duties or export duties shall be repaid where a customs declaration is
invalidated and the duties have been paid. Repayment shall he granted upon submission
of an application by the party within the periods laid down for submission of the
application for invalidation of the customs declaration.
Article 252
(1) Import duties shall be repaid or remitted in so far as it is established that
the amount of such duties calculated relates to goods placed under the customs procedure
in question and rejected by the importer because at the point in time referred to in Article
77 of this Law they are defective or do not comply with the terms of the contract on the
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basis of which they were imported. Defective goods, within the meaning of the first
subparagraph, shall be deemed to include goods damaged before their release.
(2) Repayment or remission of import duties shall be granted on condition
that:
a) the goods have not been used, except for such initial use as may have been
necessary to establish that they were defective or did not comply with the terms of
the contract and
b) the goods are exported from the customs area.
(3) At the request of the party, the customs authority shall permit the goods to
be destroyed or to be placed, with a view to re-export, under the external transit
procedure or the customs warehousing procedure or in a free zone or free warehouse,
instead of being exported. For the purposes of being assigned one of the customs-
approved treatments or uses, the goods shall be deemed to be foreign goods.
(4) Import duties shall not be repaid or remitted in respect of goods which,
before being declared in the customs declaration, were imported temporarily for testing,
unless it is established that the fact that the goods were defective or did not comply with
the terms of the contract could not normally have been detected in the course of such
tests.
(5) Import duties shall be repaid or remitted for the reasons set out in
paragraph (1) of this Article upon submission of an application to the appropriate
customs authority within twelve months from the date on which the amount of those
duties was communicated to the debtor.
Article 253
(1) Import duties or export duties may be repaid or remitted in situations other
than those referred to in Articles 250, 251 and 252 of this Law:
— to be determined in accordance with the regulation referred to in
Article 257 of this Law and
— resulting from circumstances in which no deception or obvious
negligence may be attributed to the party. The situations in which this
provision may be applied and the procedures to be followed to that end
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shall be defined in accordance with the regulation referred to in Article
257 of this Law. Further conditions on repayment or remission shall also
be defined in accordance with this regulation.
(2) Duties shall be repaid or remitted for the reasons set out in paragraph (1)
of this Article upon submission of an application to the appropriate customs authority
within 12 months from the date on which the amount of the duties was communicated to
the debtor.
Article 254
Import or export duties shall be repaid or remitted under the conditions laid down
in this Chapter only if the amount to be repaid or remitted exceeds an amount fixed in
accordance with the regulation referred to in Article 257 of this Law.
Article 255
Repayment of amounts of import duties or export duties shall not give rise to the
payment of interest by the customs authorities. Interest shall be paid where a decision to
grant a request for repayment is not implemented within three months of the date of
adoption of that decision. Such interest shall be calculated in accordance with the amount
referred to in Article 230 paragraph (4) of this Law.
Article 256
Where a customs debt has been remitted or the corresponding amount of duty
repaid in error, the original debt shall again become payable. Any interest paid under
Article 255 of this Law must be reimbursed to the customs authority.
TITLE 8
IMPLEMENTATION OF THE PROVISIONS OF THIS LAW
Article 257
The Government of the Republic of Macedonia shall adopt further
implementing regulations for this Law.
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TITLE 9
VIOLATION TO THE CUSTOMS RULES
CHAPTER 1
General Provisions
Article 258
Failure to perform activities provided for under the provisions of customs rules or
performance contrary to the provisions of customs rules is deemed to be a customs
violation. Violations of customs rules may be criminal acts or customs offences.
Article 259
(1) For a customs offence, the customs authority may initiate a mandatory
procedure, a mediation procedure or an offence procedure before court all in accordance
with law.
(2) If the carried out mandatory procedure or mediation procedure fails, the
customs authority shall initiate an offence procedure before court.
Article 260
(1) The confession of the perpetrator of a perpetrated customs offence
constitutes part of the evidence in a court proceeding.
(2) Proving the contrary than the material evidence before the court and other
state authorities and pursuant to official acts of the customs authority shall be borne by
the perpetrator of the offence himself.
Article 261
(1) During the court proceedings, the goods subject to a customs offence shall be
under customs supervision.
(2) Where the offence proceeding is stopped or terminated and the goods are not
confiscated, such goods shall be returned through the customs authority for the purpose
of carrying out of the appropriate customs procedure.
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Article 262
(1) An offence proceeding on customs offences may not be initiated after three
years from the date of perpetration of the offence.
(2) Prescription shall terminate by any action of the competent authority
undertaken for prosecution of the perpetrator of the offence. Following a suspension of
the time limit, the prescription period continues to run, but an offence proceeding may
not be initiated nor continued after expiration of a five-year period following the date of
perpetration of the offence.
CHAPTER 2
Punitive Provisions
Article 263
(1) A fine of 100.000 to 3.000.000 denars shall be levied against a legal
person and 15.000 to 200.000 denars against a natural person, if such person:
1) enters or exits, or attempts to enter or exit goods in/from the customs area
outside the customs border crossing points or at a time when the customs
border crossing is not open for circulation (Article 46 and Article 192);
2) enters or exits, or attempts to enter or exit hidden goods through the
customs border crossing point (Article 46 and Article 192);
3) removes or attempts to remove the goods from under customs supervision
avoiding customs control (Article 47);
4) fails to without delay convey the goods by the route and instructions of the
customs authority to the customs authority at the border crossing or to another
place designated by such authority, or conveys the goods contrary to the
designated route and instructions determined by the customs authority (Article
48);
5) fails to present the goods to the customs authority (Article 50);
6) fails to cover all goods to be placed under a customs procedure with a
customs declaration (Article 69);
7) by avoiding customs control enters or exits, i.e. attempts to import in/from
the customs area or places or attempts to place under a customs procedure a
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motor vehicle with chassis and/or engine markings different from the factory
imprinted ones or a vehicle bearing falsified registration markings or
registration markings that actually belong to another vehicle, or presents a
falsified registration licence for the vehicle (Article 47, 69, 71 and 72);
8) acts as if the goods were released for free circulation before completion of
the formalities for release of the goods for free circulation and for payment of
all duties prescribed with this Law or other laws or the measures of
commercial policy or other rules related to import of goods were not complied
with (Article 91);
9) contrary to Article 187 paragraph (3) enters goods from the free zone or
free warehouse into the remaining part of the customs area (Article 187);
10) contrary to the provisions, transfers the goods to a third person, gives the
goods to be used by a third person, lends or otherwise uses the goods for other
purposes than those for which such goods were granted relief from payment of
import duties and other duties, i.e. pledges, lends or gives as security the
goods which were granted relief from payment of duties before the import
duties have been settled (Article 200) and
11) achieves or attempts to achieve, by false presentation of the facts or by
misleading the customs authority in any other way, application of autonomous
measures for reduction or suspension of import duties or preferential tariff
treatment or exemption from payment of import duties or relief from payment
of import and other charges or payment in a reduced amount or repayment or
remission import duties or any other relief (Articles 14, 19, 20, 69, 72, 99,
100, 118, 136, 138, 154, 155, 163 to 166 and 185 to 203 and 250 to 254).
(2) A fine of 25.000 to 400.000 denars shall be levied against the responsible
person in a legal person for the offence referred to in paragraph (1) of this Article.
Article 264
(1) A fine of 50.000 to 1.500.000 denars shall be levied against a legal person and
10.000 to 100.000 denars against a natural person, if such person:
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1) fails to submit documents or fails to give information necessary to the
customs authority, i.e. fails to give other necessary assistance for the carrying
out of the customs procedure (Article 14, Article 72 paragraph (2), Article 78
and Article 186);
2) fails to keep the documents within the prescribed periods (Article 17);
3) prepares or induces the preparation of false evidence on the origin of goods
(Article 21 and 26);
4) prepares or induces the preparation of a document containing incorrect data
in order to unrightfully entail granting of preferential origin for the goods the
document covers (Article 21 and 26);
5) fails to lodge a summary declaration in accordance with Article 53 of this
Law or lodges a summary declaration after the prescribed period (Article 53);
6) for the purpose of examination of the goods and the means of transportation
it is transported in, at the request of the customs authority fails to unload and
unpack the goods (Article 56 paragraph (2));
7) carries out unloading or transhipment of presented goods without
authorisation by the customs authority, or carries out the approved unloading
or transhipment at places that are not designated or approved for that purpose,
or fails to inform the customs authority without delay in the case of immediate
danger imposing the necessity of immediate unloading or transhipment of the
goods, or without authorisation by the customs authority, moves the goods
from its original storage (Article 56 and Article 57);
8) fails to carry out the formalities for assignment of one of the customs
approved treatments or uses for goods or fails to carry out such formalities
within the prescribed time limit (Article 58 and Article 59);
9) keeps the goods in temporary storage in places and under conditions
contrary to those approved by the customs authority, or carries out operations
on the goods that alter their appearance or technical characteristics (Article 61
and Article 62);
10) fails to enter in the import customs declaration all particulars for the goods
when such particulars are decisive for the correct tariff classification by
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nomenclature and this entails or may entail payment of import duties or other
charges in a reduced amount (Article 72 paragraph (1));
11) enters in the import customs declaration a tariff indicator contrary to the
particulars on the nature of the goods in box 31 in the SAD which gives rise to
the payment of import duties or other charges in a reduced amount (Article 72
paragraph (1));
12) submits to the customs authority an import customs declaration in which
incorrect particulars on the nature, quality, value or origin of the goods are
entered and this entails or may entail the payment of import duties in a
reduced amount (Article 72 paragraph (1));
13) submits to the customs authority, in regard to the export procedure, an
export customs declaration in which it enters a greater quantity or greater
value or a different origin of the goods (Article 72 paragraph (1));
14) submits to the customs authority, directly or indirectly, and in regard to
the implementation of the import customs procedure, documents in which the
entered particulars are incorrect and provided this entails or may entail non
payment of the import duties or payment in a reduced amount or the granting
of a customs privilege, benefit or right that it is rightfully not entitled (Article
72 paragraph (2));
15) submits to the customs authority, directly or indirectly and in regard to the
export customs procedure, documents containing incorrect particulars and this
entails or may entail the granting of a customs benefit or right that it is
rightfully not entitled (Article 72 paragraph (2));
16) presents means of transportation to the customs authority for the purpose
of application of a customs marking, although the said means of transportation
is not properly equipped i.e. constructed (Article 82 paragraph (2)).
17) fails to properly protect the customs markings of the goods from
destruction or damage or removes them from the means of transportation
without the authorisation of the customs authority except if due to
unforeseeable circumstances or force majeure the removal or destruction of
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such marking is necessary in order to ensure the protection of the goods or
means of transportation (Article 82 paragraph (2));
18) prior to the release of the goods for free circulation starts to use the goods
(Article 83, paragraph (1) and Article 84);
19) acts contrary to Article 88 or fails to comply with the obligations imposed
on him with the granted authorisation for simplified procedure (Article 88);
20) fails to submit a supplementary customs declaration or fails to submit it
within the prescribed period (Article 88 paragraph (2));
21) fails to comply with the obligations in accordance with the granted
authorisation for customs procedure with economic impact (Article 100,
paragraph (1), Article 129, paragraph (1) and Article 145);
22) fails to notify the customs authority of the activities which followed the
granting of the authorisation for the customs procedure with economic impact
and which are of significance for the contents or validity of the authorisation
(Article 100 paragraph (2));
23) fails to complete the transit procedure and to present the goods to the
customs authority of destination in unaltered state or to present the goods
within the prescribed period or fails to comply with the other measures
undertaken by the customs authority in order to ensure the equivalency of the
goods (Article 106 and Article 109);
24) fails to comply with the obligations and conditions imposed on it as a
warehousekeeper (Article 113, Article 122 and Article 123);
25) fails to comply with the obligations and conditions imposed on it as a
warehouse user (Article 114);
26) fails to keep stock-records of the goods placed in a customs warehousing
procedure in the manner prescribed by the customs authority or fails to keep
them regularly (Article 117 and Article 119);
27) carries on in the customs warehouse activities referred to in Article 118
paragraph (1) and Article 121 of this Law contrary to the authorisation of the
customs authority or without authorisation of the customs authority (Article
118 paragraph (1) and Article 121);
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28) acts contrary to Article 127 of this Law (Article 127);
29) fails to export, i.e. re-export compensated goods within the determined
period within the framework of the inward-processing procedure or fails to,
within such period, request the assignment of a different customs-approved
treatment or use of goods (Article 132 paragraph (1));
30) fails to carry out the processing under customs control procedure in
accordance with the authorisation of the customs authority (Article 147);
31) fails to export the temporary imported goods within the prescribed period
or fails to within such period request authorisation for a different customs-
approved treatment or use of goods to be assigned (Article 153);
32) uses goods in the outward processing procedure contrary to this Law
(Article 158 paragraph (1));
33) fails to in case of prior importation exit the goods within the determined
period (Article 167);
34) fails to provide upon request by the customs authority a copy of the
transportation document accompanying the goods or fails to present the goods
(Article 178 paragraph (4));
35) fails to present the goods referred to in Article 181 paragraph (2) of this
Law on entry into a free zone or free warehouse (Article 181 paragraph (2));
36) fails to aforehand inform the customs authority of the carrying out of an
industrial, commercial or service activity in a free zone or free warehouse or
carries on such activity regardless of the prohibition or limitation set by the
customs authority (Article 183 paragraph (1));
37) fails to keep stock-records of the goods in the carrying out warehousing,
working, processing, sale or supply of goods in the free zone or free
warehouse or fails to keep stock-records in the prescribed form (Article 186);
38) fails to aforehand notify the customs authority of re-exportation or
destruction of the goods (Article 191 paragraph (3)) and
39) notifies the customs authority that certain goods are leaving the customs
area, but does not hold the goods or such goods are not in the means of
transportation (Article 192).
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(2) A fine of 20.000 to 200.000 denars shall be levied against the
responsible person in a legal person for the offence referred to in paragraph (1) of
this Article.
Article 265
(1) A legal person that buys, sells, sells out, receives as gift, conceals, takes in
for storage or transportation, keeps, uses or acquires on any basis goods for which it
knows, or considering the circumstances, must have known, were used for perpetrating
an offence under Articles 263 and 264 of this Law, if the perpetrator committed any of
the actions under Articles 263 and 264 of this Law, shall be punished with the same
penalty prescribed for the perpetrator of the offence.
(2) A fine ranging from 20.000 to 200.000 denars shall be levied for an
offence referred to in paragraph (1) of this Article against a responsible person in a legal
person.
(3) A fine ranging from 10.000 to 100.000 denars shall also be levied for an
offence referred to in paragraph (1) of this Article against a natural person.
Article 266
(1) A fine in the amount of 15.000 denars shall be levied on the spot by the
customs officer against a legal person – perpetrator of an offence referred to in Article
263 and Article 265 of this Law provided the value of the goods does not exceed the
amount of 60.000 denars.
(2) A fine in the amount of 15.000,00 denars shall be levied on the spot by a
customs officer against a legal person - perpetrator of an offence referred to in Article
264 of this Law.
(3) A fine in the amount of 5.000 denars shall be levied by the customs officer
on the spot against a responsible person in a legal person referred to in paragraphs (1) and
(2) of this Article.
(4) A fine in the amount of 3.000 denars shall be levied by the customs officer
on the spot against a natural person – perpetrator of the offence referred to in Article 263
and Article 265 of this Law if the value of the goods does not exceed the amount of
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30.000 denars and the goods are not intended for resale or the carrying out of some
profitable business.
(5) A fine in the amount of 3.000 denars shall be levied by the customs officer
on the spot against a natural person perpetrator of an offence referred to in Article 264 of
this Law.
Article 267
(1) Goods subject of the offence referred to in Article 263 items 1 to 9 and Article
265 in regard to Article 263 items 1 to 9 of this Law shall be confiscated.
(2) Goods referred to in paragraph (1) of this Article shall also be confiscated
where they are not ownership of the perpetrator of the offence, provided the owner of the
goods was familiar or considering the consequences, should have reasonably been
familiar, with the fact that the goods are subject to the offences from Article 263 or 265
of this Law.
(3) Goods referred to in paragraph (1) and paragraph (2) of this Article shall also
be confiscated where after the offence is perpetrated such goods are processed, worked or
completed and the incremental value does not exceed 30% of the customs value of the
goods subject of the offence.
(4) If the goods, subject of the offence are not recovered, the perpetrator of the
offence shall pay an amount proportionate to their value, which, according to the
provisions of this Law, means the customs value and a procedure for collection of import
duties and charges payable on import shall be initiated.
(5) It is deemed that the goods are not recovered if for any reason it is not
possible for them to be confiscated from the owner. It is also deemed that the goods are
not recovered if the goods subject of the offence are processed, or completed or worked
after perpetration of the offence so that the incremental value exceeds 30 % of the
customs value of the goods subject of the offence.
(6) Where there is more than one perpetrator, they shall all be jointly and severely
liable for the value of the goods.
(7) The goods, subject to a customs offence for which a security measure –
confiscation of the goods is prescribed, remain under customs supervision until
conclusion of the offence proceedings.
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Article 268
The goods or the means of transportation with which a perpetration has been
committed shall be confiscated, i.e. their value shall be collected even when an offence
proceeding cannot be initiated against the perpetrator due to the fact that he is either
unknown or unavailable, or due to the existence of other legal obstacles, except in case of
occurrence of absolute prescription.
Article 269
(1) The means of transportation used for transport i.e. carriage of the goods
across the customs line i.e. into the customs area, of the goods subject of the offences
referred to in Article 263 of this Law shall be confiscated provided the value of the said
goods exceeds 20% of the value of the means of transportation and the owner of the
means of transportation, knew or reasonably should have known that it was to be used for
such transportation, i.e. carriage.
(2) Notwithstanding paragraph (1) of this Article, the means of transportation
shall also be confiscated when it has been specially constructed, adapted, altered or
adjusted in whatsoever way for the purpose of concealment of the goods.
(3) Paragraphs (1) and (2) of this Article do not affect the rights of the other
persons to require compensation of the damage from the perpetrator of the offence.
TITLE 10
Transitory and Final Provisions
Article 270
The rights granted with the authorisations and other administrative acts in regard
to the relief from payment of customs duty, in accordance with the Customs Law
(“Official Journal of the Republic of Macedonia” no. 21/98, 26/98, 63/98, 86/99,
25/2000, 109/2001, 31/2001, 4/2002, 55/2002, 42/2003) that were not utilised until the
date of application of this Law, may be used until the expiry of the time limits prescribed
with those acts, but not later than 90 days following the date of application of this Law.
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Article 271
Administrative procedures initiated before the date of application of this Law shall be
completed in accordance with the provisions applicable up to the time of start of its
application.
Article 272
Customs warehouses established before the date of application of this Law shall
continue to operate as customs warehouses provided they make their operation compliant
with the conditions laid down under this Law within a period of six months from the day
of application of this Law.
Article 273
The free economic zones shall make their operation compliant with the conditions
prescribed under this Law at latest by 31 st
May 2006.
Article 274
Persons performing representation activities in the customs declarations lodging
procedure before the entering into force of this Law may continue performing such
affairs of representation without having to comply with the conditions set out in Article 6
of this Law at latest by 30 th
April 2006.
Article 275
With the day of application of this Law, the Customs Law (‘Official Journal of the
Republic of Macedonia’ no. 21/98, 26/98, 63/98, 86/99, 25/2000, 109/2001, 31/2001,
4/2002, 55/2002, 42/2003), as well as the provisions of the Law on Free Economic Zones
(‘Official Journal of the Republic of Macedonia’ no. 56/99, 41/2000, 6/2002) regarding
customs procedures for goods entering or exiting a free economic zone, shall cease to
apply.
Article 276
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This Law shall enter into force on the eighth day following its publishing in the
“Official Journal of the Republic of Macedonia” and shall apply as from 01 st
January
2006.
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