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.

Laws and regulations

The transit procedure is conducted in accordance with the Customs Code (Article 105-109)  (;, 158/10 and 44/11), the Regulation on the Implementation of the Customs Code (Article 219-310).

External transit


Transit is a customs procedure where the customs authorities approve a movement of goods from one place to another within the customs territory of the Republic of Macedonia. Subject to transit procedure could be foreign goods tranported to designated destination through Macedonia, as well as domestic excice goods for which export procedure is conducted and domestic goods exported with TIR carnet.

The transit procedure begins by placing the goods for inspection and submission of transit declaration by the declarant or by a direct representative (who undertakes activities on the behalf of the declarant) with the customs authorities in written form. The declarant in the transit procedure need not be registered in the Republic of Macedonia. The declarant is also responsible for providing a guarantee covering the customs debt and other charges that might arise in relation to the goods, as well placing the goods in an unaltered state with the customs authorities of destination within the prescribed time limit. The transit declaration may cover only goods loaded on a single transport vehicle. If goods covered by several declarations are being transported on the same vehicle, a specification is produced for each submitted declaration for goods on a single transport vehicle. Goods placed under transit procedure must be sealed and transported to the customs authorities of destination along an economically justified road defined by the customs authority of exit. The validity of the transit procedure is determined by the customs authority of exit.

Transit procedure ends and the responsibilities of the applicant are fulfilled by placing the goods and the necessary documentation for inspection with the customs authority of the destination. The transit procedure ends with the issuance of a certified report by the competent customs authority. The goods need to be in an unaltered state to settle the transit procedure and to place it under different customs procedure (e.g., export). Otherwise, other procedures described in the Manual on Transit by the Customs Office of the Republic of Macedonia are applied.

Documents, certificates, used during inward processing

Customs Code
Amendments to the Customs Code (Official Gazette 04/08)
Regulation on the Implementation of the Customs Code
Regulation on inward processing
Written application for approval for inward processing

Documents available only in Macedonian language:

Прирачник за транзит на Царинската управа на Република Македонија Transit manual
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)

Systems used for movement of goods

The movement of goods is carried out by transit declaration in the following forms:

• Single administrative document (SAD);
• SAD including bill of lading or a specific biIl of lading (if more goods with different SAD; tariff numbers are declared);
• CIM (for railway transport of goods);
• TIR carnet;
• ATA carnet;
• Postal document;
• Air Waybill (AWB);
• TP (a document for combined rail and road transport of goods in containers); and
• Special form for transport of military materials.

The abovementioned documents and related procedures are described in detail in the Manual on Transit by the Customs Office of the Republic of Macedonia.

Special conditions for transit procedure

Following the completion of the transit procedure, it is determined whether any customs debt occurred or not. Customs debt in customs procedure is incurred when the goods are illicitly removed from customs control, by failure to fulfil any of the responsibilities arising from the utilization of the transit procedure, or by non-complying to the conditions for placing the goods in transit procedure. The amount of import or export duties (customs duties and charges) on goods is determined on the basis of the elements for the establishment of the duties for the given goods at the moment of the occurrence of the customs debt, or when the customs authority decided that the customs debt has occurred. Persons who are directly related to the cause for the occurence of the debt are considered to be the debtors.


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