Laws and regulations | |
The procedure of outward processing is regulated by:
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Subject | |
The customs procedure of outward processing enables the temporary export of BiH goods from customs territory of BiH for the purpose of subjecting to the working processes and upon that, the re-import into BiH of compensating products obtained in those processes, with full or partial exemption from payment of import duties. The procedure can be used when it is possible to determine that the compensating products were made by working of temporarily exported goods, and all of it conditioned that this outward processing procedure does not damage essential interests of producers from BiH. The outward processing shall not be permitted for BiH goods whose exports lead to a return or abandonment from collection of import duties or goods that were placed in free circulation prior to the exports with full exemption from payment of import duties, on the end use basic, as long as the conditions for granting such relief continue to apply. | |
Procedure | |
The request for authorization of customs procedure of outward processing shall be filed to the authorized regional center of the Department for Customs, in accordance with the place of seat of the applicant on the form of the Annex 43 of the Decision filled out in accordance with the explanation given with the form. The declaration of goods for Outward Processing is made by filing customs declaration EX2, onto the single customs document (JCI form), to customs office for declaration which is specified in authorization, in the period of validity of authorization. With application shall be enclose documents is needed for accurate calculation of export duties and implementation of legislation which regulating export of certain goods as well as authorization for outward processing. Outward processing is discharged with re-import of compensating products or goods in unchanged condition. The declaration of discharge is filed to the customs office for discharge listed in the authorization. The discharge procedure is completed by placing the goods in free circulation. When compensating products or goods in unchanged condition, after re-importation, and before place into free circulation, within a period of discharge placed in temporary placement, placed in custom warehouse or free zone it is considered that the outward processing is not discharged until they are placed into free circulation by customs declaration IM 6, within a period of discharge. When goods are temporarily exported for outward processing, returns to BiH within a period discharge of outward processing, either in the form compensating product and goods in unchanged condition, outward processing should be completed with final export, i.e. goods should be permanent (regular) exported and clear through custom. | |
Authorization | |
The procedure of outward processing shall be approved to those persons organizing the working process and which are registered in BiH for the activities of foreign trade The Authorization shall be issued within 30 days from the date of submission an application or from the date of receipt of any missing or additional information or document requested from the customs authority. The authorization shall be issued for a period of maximum three (3) years. | |
Period for re-import of compensating goods | |
In the authorization will be determined the period for discharge of outward processing, i.e. period within which compensating products need to be re-imported and placed in free circulation, taking into account the length of the processing, the quantity of the temporary exported goods, the time required to transport the temporary exported goods and compensating products, which period may be extended on the basis of explanations of authorization holder within reasonable limits. | |
Systems/methods used for calculation of import duties | |
Calculation of import duties is closely prescribed by Instruction on customs procedures of outward processing published by ITA. At re-import and placement into free circulation of compensating products obtained in outward processing jointly with charge of possible import duties, the value added tax shall also be calculated and charged. The tax liability shall occur on the day of occurrence of the liability of payment of customs debt or, when there is no such liability, it shall occur at the moment of acceptance of customs declaration for placement of compensating products in free circulation. The calculation of customs debt shall be done on the form in Annex 2 of the Instruction or on the form in Annex 3 (in the case of exchange with or without prior import). | |
Documents, certificates, used during outward processing | |
With the request it is required to enclose the excerpt from the court registry on activity, contract on working, normative of the production and other documents about information listed in the request. | |
Particularities | |
Outward processing may be approved for the repair of temporary exported goods which after completion of repairs re-imported into BiH. The authorization for outward processing for repair may be relateed to the repair of the goods:
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Contact | |
Indirect Tax Authority BiH: |