Laws and regulations of processing under customs control
The processing under customs control procedure in the Republic of Macedonia is applied in accordance with the Customs Code (Article 143-149) (Official Gazette 39/05; 04/08, 158/10 and 44/11), and the Regulation on the Implementation of the Customs Code (Article 311-333, 363-364).
|Processing under customs control allows the use of foreign goods within the customs territory, in operations that do alter the kind or state of goods, without being a subject to payment of import duties or to any measures of trade policy. Products that result from such operations are released for free circulation with import duties applicable for final products. Such products are called processed products.
|After the issuance of the authorization for processing under customs control, goods are subject to customs procedure as during the regular import of goods. The customs declaration should be accompanied with the following documents: invoice containing the goods’ customs value, photocopy of the authorization for processing under customs control, as well as transit and other supporting documents. Apart from the regular customs procedure, specific procedures are applied in certain cases, specified in the Regulation on the Implementation of the Customs Code (Article 311-333, 363-364). When the customs procedure has been completed, goods can be processed under customs control in accordance with the rules and within the time limit determined by the customs authority.
|Authorization for processing under customs control is isuued by the Customs Administration of the Republic of Macedonia upon written request by the person performing the processing or the person organizing the processing. Authorization is issued if the following requirements are met:
a) The person is registered in the Republic of Macedonia;
b) the imported goods can be recognized in the processed products;
c) the goods after the processing cannot be economically returned to their original state before the processing;
d) the use of the procedure cannot lead to misuse of the regulations on the origin of goods and quotas applied for the imported goods; and
e) when conditions are fulfilled for the procedure to contribute to the creation or the maintenance of a certain processing activity in the Republic of Macedonia, without endangering the crucial interests of the domestic manufacturers of similar goods (economic conditions).
Clearance of goods placed under processing under customs control procedure
The processing under customs control can be completed in the following manner:
|MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
tel. +389 23 116 188
fax: +389 23 237 832