ENVIRONMENT FOR BUSINESS IN REPUBLIC OF MACEDONIA

TRADE AND TOLLS/EXPENSES

GENERAL CONDITIONS FOR CROSS-BORDER TRADE

The regional trade of the Republic of Macedonia with regional countries is regulated through bilateral or multilateral trade agreements. The trade with EU member-states (and for the needs of this guidebook-Bulgaria) is regulated with the Agreement for Stabilization and Association between THE EU and the Republic of Macedonia (Official Gazette of the Republic of Macedonia 28/2001).

Bilateral agreements for investments protection have been signed with about 30 countries, out of which 13 are with the members of the Organization for Economic Co-operation and Development (OECD).

Individual Free Trade Agreements have been signed with Turkey and Ukraine and with the EFTA states, and this provides Macedonia with a free customs access to the markets of 650 million customers. In 2006 Macedonia became a member of the Central European Free Trade Agreement, CEFTA, (Official Gazette of the Republic of Macedonia No. 59/2006) that regulates trade among the members.

AMOUNT OF GENERAL CUSTOMS TARIFFS

The general customs tariffs in the Republic of Macedonia are given in the customs tariff pricelist by the principle of most privileged nation treatment i.e. normal trade (Official Gazette of RM No. 86/2004). Customs tariffs are published annually and in line with the World Customs Organization (WCO). Bilateral and multilateral agreements bring better trade conditions, just as the CEFTA and DSA free trade agreements do.

PROCEDURE TO RECEIVE IMPORT PERMIT AND CATEGORIES OF PRODUCTS

There is a procedure of receiving special permits for import and export of certain products. The general categories of products that require import/export permits are products that aim at:

• health protection of people, animals and plants
• environment protection

· goods required to fullfil certain meteorological and other conditions

· goods (ready-made products and unused products) for which import the requirement are documents confirming prior checks and other technical documentation

• import of goods that require a permit by NBRM
• import of certain metals, currencies and other
• import of army/military equipment

For all of the above mentioned categories there is: a specified responsible body, required documents as well as special regulations.

PROHIBITIONS FOR IMPORT AND CATEGORIES OF PRODUCTS

There are no prohibitions for import as long as the importer has a permit for the products whose import is regulated with import permits.

PAYMENT OF CUSTOMS TAXES AND EXPENSES

When importing goods, the obligation to pay customs taxes and other expenses comes on the day of importing those goods in the country.

Customs taxes are paid on the terminal and/ or in the customs offices. For more details, please contact a shipping company.

PROCEDURE FOR TAX REFUND FOR CUSTOMS

When goods are imported for grafting, intended for export to third countries, the company that imports the goods is required to provide a temporary financial guarantee with a minimal customs value. The same holds true if the goods are intended to be sold in the country. This guarantee may be paid at each import; the alternative option is an annual guarantee that is not below EUR 10,000.

DURATION OF THE CUSTOMS PROCEDURE

The length of the procedure depends on the kind of imported goods and is different for different goods depending on the tariff numbers. It depends on whether the importer has all the documents and if they are adequately filled-in along with a submitted bank guarantee for the taxes (customs and VAT).

ORGANIZATION OF THE CUSTOMS PROCEDURE

It is useful for the importer/exporter to hire a shipping company in order to get a faster procedure. The shipping companies have the best knowledge of the laws, regulations and necessary documents for the goods. All information for the necessary goods and required documents and forms may be found in the Customs Administration. For more details, please visit the website of the Customs Administration , Ministry of Economy , Ministry of Finance, Agency for Foreign Investments and Export Promotion of the Republic of Macedonia (Invest Macedonia) and Macedonian Chambers of Commerce.

SOURCES FOR ADDITIONAL INFORMATION

More details for the customs procedure, required documents, forms, and the length of the customs procedure at the customs terminals may be found on the website of the Customs Administration of the Republic of Macedonia and the website for the One-stop-shop system for permits for import, export, and transit of goods and tariff quotes – EXIM.