In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.

Export procedure

Export of goods from Macedonia is usually free and without restrictions. Export duty is paid only in exceptional cases for protection purposes. In certain cases the exporters are faced with the so-called quantity quotas (mostly for agricultural products).

During the export procedure, the Customs authority issues approval allowing domestic goods to exit the customs area. The export includes completion of formalities for export and exit of goods, application of trade policy measures and payment of export duties, if prescribed. The export may be carried out by the exporter or by its representative, with a relevantauthorization granted by the exporter.

Export of goods is implemented in accordance with the Customs Code (Official Gazette 39/0504/08, 158/10 and 44/11) and the Regulation on Customs Code Implementation.

Documents, certificates, declarations used during export procedure

For the purposes of the export of goods from 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 export 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 content of the form is laid down by the Customs Code Implementing Regulation (“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 export of goods, and provides a detailed description of how to complete the form. The single administrative document is lodged in written or electronic form to the competent customs authority.

2.Invoice of sale  

The invoice of sale is a document proving that goods have been purchased abroad. The invoice is issued by the immediate seller in the economy 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.
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, 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 is transporting the goods. The document should contain the following elements: heading “Transport Document", date and number, name and address of the freight forwarder, name and address of the salesperson in the Republic of Macedonia, name and address of the buyer 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 freight forwarder. 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. During the Customs Procedure, the export goods must be sealed by the competent customs body.

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 export 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 of the goods
The certificate of origin of the goods is not a mandatory document for the export of goods. The Certificate is necessary if the agreements concluded between the Republic of Macedonia and other economies have prescribed for the import in those economies to have approval for preferential tariff treatment of goods originating from the Republic of Macedonia. The Competent body for issuing of certificates for Macedonian origin is the Chamber of Commerce of the Republic of Macedonia ( Мore information regarding the origin of the goods are provided in the relevant section on the site.

6.Veterinary or Phyto-Sanitary Certificates

In the case of export 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. More information concerning the veterinary and phyto-sanitary certificates are provided in the relevant section on the site.

Special conditions for export procedure

Export permits
The export of specific products requires obtaining export licenses and authorizations issued by the competent authorities (Ministry of Economy, Ministry of Environment, Ministry of Culture, etc.) The goods that shall be subject to export licenses are listed in detail in the Decision for Classification of Goods to Import and Export.


Authorization to the import representative
Customs Code (Official Gazette 39/05)
Amendments to the Customs Code (Official Gazette 04/08)
Regulation on the Implementation of the Customs Code

Documents available only in Macedonian language:

Застапување при увоз (Representation for import)
Правилник за пополнување на ЕЦД /By-law for fulfiling of the Single Customs Document
Одлука за изменување и дополнување на Правилникот за пополнување на ЕЦД/Amendment of the By-law for fulfilling of the Single Customs Document
Одлука за распоредување на стоки на форми за увоз и извоз/Decision for classification of the goods to Import and Export
Закон за ДДВ на Република Македонија (Law on VAT)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 158/10)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 44/11)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 53/11)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 11/12)


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