For the purposes of the import of goods into the Republic of Macedonia, the following documents have to be submitted:
1. Customs Declaration
The customs declaration is the primary document lodged in the case of the import of goods. When a customs declaration covers goods that are classified under two or more tariff codes of the Customs Tariff, the data relating to each tariff code shall be deemed as constituting a separate declaration. The official form for the customs declaration shall be the Single Administrative Document (SAD). The contents of the form are laid down by the Regulation on Customs Code Implementation ("Official Gazette of Republic of Macedonia 66/05). The SAD is used for carrying out the import and export customs procedures. The Rulebook on the completion of the SAD sets forth the sub-sets of the SAD to be used in the case of import of goods, and provides a detailed description of how to complete the form. The single administrative document is lodged in writing or electronically to the competent customs authority.
2. Purchase Invoice
The purchase invoice is a document proving the purchase of the goods abroad. The invoice is issued by the immediate foreign seller or by the agent who brokered the sale. In case of a purchase through an agent, the invoice should clearly state the purchase price of the goods and the brokerage provision charged by the agent, or two invoices should be provided: the seller's invoice as a proof of the price paid, and the invoice by the agent for the brokerage commission paid. The Customs Administration of the Republic of Macedonia recognizes only original invoices – pro-forma invoices and copies of the original documents shall not be accepted. Under exceptional circumstances, when the importer requires time to obtain the original documents, the goods may be imported upon providing a security for the payment of the customs debt that may be incurred by the import.
There is no prescribed standardized format for the invoice, but it must contain the following elements: heading "Invoice", number and date, reference to related documents (contract number, pro forma invoice, delivery notes, etc.), name and address of the seller, name of the recipient (if the recipient is not the declarant), description of the goods (according to the tariff classification, commercial/trade denomination and/or technical code and name), unit price and total price, approved discounts and relevant amounts, parity (terms of delivery), unit measure of the goods, gross and net weight, economy of origin, signature and stamp of the seller who issued the invoice. In addition to the above, the invoice may also contain other elements that describe in greater detail the qualitative and quantitative properties of the goods. The seller and the buyer guarantee and are held liable for the credibility of the data stated in the invoice. The invoice may be written on computer, typewriter or hand-written. In the case of an invoice written by hand, it should be legible and clear so as to be acceptable as a valid document.
3. Transport Document
The transport document is issued by the carrier that transports the goods. The document should contain the following elements: heading "Transport Document", date and number, name and address of the carrier, name and address of the buyer in the Republic of Macedonia, name and address of the foreign seller or representative (agent), description of the goods (according to the tariff classification, commercial/trade denomination and/or technical code and name), unit measure, quantity, unit price and total price, net and gross weight of the goods and total net and gross weight of the transport vehicle, signature and stamp of the carrier. The international road transport documents may be CMR or TIR licenses or other licenses by an authorized freight forwarder containing the elements stated above. Macedonia is a economy signatory of the TIR and ATA Carnet Conventions. In the case of transport of the goods by air or by railway, air or railway bill of lading is provided, respectively.
4. Bill of Lading or Cargo Manifest
The bill of lading or the cargo manifest usually accompanies the transport documents and contains a detailed description of the goods and their packaging. In case of an import of a single type of goods, there is no need for a bill of lading, but the description within the invoice or transport document shall be sufficient.
5. Certificate of Origin
The certificate of origin is not a mandatory document for the import of goods. It shall be required if the agreements that the Republic of Macedonia concluded with other economies provide for the authorization of a preferential tariff treatment of goods imported from those economies. The certificate of origin should be issued by a competent authority in the relevant economy. More information concerning the origin of goods is provided in the relevant section below.
6. Veterinary and Phyto-Sanitary Certificates
In the case of import of livestock, goods of animal origin and products thereof, as well as seeds, plants and related products, the goods shall mandatorily be accompanied by veterinary or phyto-sanitary certificates issued by the competent authorities of the economy of import. More information concerning the veterinary and phyto-sanitary certificates are provided in the relevant section below.