Laws and regulations
The temporary import in the Republic of Macedonia is conducted in accordance with the Customs Code (Article 99-104, 150-157), Official Gazette 39/05; 04/08, 158/10 and 44/11, the Regulaton for the Customs Code Implementation (Article 311-333) and the Law on VAT, as well as the ATA Convention and Istanbul Convention on Temporary import, whose signatory is the Republic of Macedonia.
|The temporary import procedure allows for full or partial tax exemption on import duty for certain types of goods whose use is purpose-built and time limited. The temporary imported goods must stay unchanged which means that only repairs, servising and reconditionings imposed by (or in function of) their use are allowed.
After obtaining an approval for temporary import, the goods are placed under the customs procedure applied for regular import of goods. Apart form customs declaration form, the following must be submitted: An invoice on the basis of which the customs value of goods is declared; a copy of the approval for conducting the temporary import procedure (when there is a previously issued approval); transit files and guarantee for the customs debt. Apart from the regular customs procedure, in certain cases, special procedures are applied, explained in detail in the Regulation on temporary import. After completion of the customs procedure, the goods obtain a status of temporary imported goods and could be used in accordance with the regulations in the legally prescribed deadline.
Documents, certificates, used during temporary importation
Documents, certificates, used during inward processing
The temporary import permit is issued by the Customs Administration of the Republic of Macedonia (www.customs.gov.mk) upon request by the peson that intends to use the goods temporarily or that arranges their use. The request can be in written or oral form, and the manner and form of the request is prescribed by the by-law on temporary import. The preconditions for granting the temporary import permit is that the goods must be intended for re-export in an unchanged condition; supervision and monitoring of the goods during the temporary import procedure should be enabled, and the necessary administrative activities do not exceed the economic benefit from the required procedure.
Systems/methods used for import duties
Goods placed under temporary import procedure are fully or partially duty–free. The by-law on temporary import_explain in detail which type of goods and under what conditions could be fully duty-free. The common feature for all goods is that they must not originate from the Republic of Macedonia and must be intended for re-export. With regards to partial tax exemption on import duty, it is applied for goods that do not fulfill the requirements for full tax exemption. The amount of import duty that is paid on the base of partial tax exemption for goods under temporary import procedure is 3% of the duty amount that would have been paid if the same goods had been released into circulation on the same day when they have been placed under temporary import procedure. In addition, duties are calculated for each month or part of the month when the goods were placed under temporary import procedure with partial tax exemption.
Period for re-export of imported goods
|The goods that are imported in this manner cannot be in temporary import procedure longer than 24 months. It is possible to extend the deadline only by detailed and justified claim by the importer to the authorized customs authority. If the temporary import of goods is performed using ATA Carnet, the goods can be placed under temporary import procedure for 12 months at most.
|MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
tel. +389 23 116 188
fax: +389 23 237 832