Customs policy in BiH is governed by the Law on Customs Policy BiH (Official Gazette BiH No. 57/04, 51/06, 93/08, 54/10 and 76/11) and its main implementing measure the Decision on Implementing Measures of the Law on Customs Policy BiH (Official Gazette BiH No. 63a/04, 60/06 and 57/08). A new Customs Policy Law of BIH has been adopted ("Official Gazette of BIH, No 58/15) which entered into force on July 29,2015, but its application will start from the date of application of the implementing regulation.
Customs and tariff policy in BiH is the competence of the Ministry of Foreign Trade and Economic Relations BiH (Sector for Customs Policy and Tariffs), and is determined by the Law on custom tariff BiH ( Official Gazete BiH No. 58/12).
Indirect Taxation Authority BiH implements the Law on Customs Policy. In accordance with the Law on Customs Tariff BiH, and with the objective of fulfilling the obligations within the framework of World Trade Organization and other international agreements, the Council of Ministers BiH is authorized to, by the end of November of each year, harmonize the customs tariffs in BiH and determine the customs tariffs in BiH for the following year. Customs tariffs in BiH are fully harmonized with the EU combined nomenclature. Ministry of Foreign Trade and Economic Relations BiH submits annually the draft Decision on harmonization and determination of customs tariffs BiH to the Council of Ministers for adoption. The Law on custom tariff and current updated version of the customs tariffs BiH can be found on the Ministry’s website. All aspects of the international cooperation in the area of customs is also the competence of the Ministry.
The Indirect Taxation Authority (Customs Sector) is responsible for all other regulations related to customs and their implementation (the provisions related to customs, foreign trade, currency and other provisions referring to the customs policy). It is responsible for the collection of all customs duties, excise duties on imported goods and road taxes as well as for the accounting and collection of VAT on importation. In this capacity, the Authority has adopted a number of operational instructions and regulations governing practical implementation of various aspects of the Customs Policy Law in line with the EU best practices.
Customs and tariff policy in BiH is the competence of the Ministry of Foreign Trade and Economic Relations BiH (Sector for Customs Policy and Tariffs), and is determined by the Law on custom tariff BiH ( Official Gazete BiH No. 58/12).
Indirect Taxation Authority BiH implements the Law on Customs Policy. In accordance with the Law on Customs Tariff BiH, and with the objective of fulfilling the obligations within the framework of World Trade Organization and other international agreements, the Council of Ministers BiH is authorized to, by the end of November of each year, harmonize the customs tariffs in BiH and determine the customs tariffs in BiH for the following year. Customs tariffs in BiH are fully harmonized with the EU combined nomenclature. Ministry of Foreign Trade and Economic Relations BiH submits annually the draft Decision on harmonization and determination of customs tariffs BiH to the Council of Ministers for adoption. The Law on custom tariff and current updated version of the customs tariffs BiH can be found on the Ministry’s website. All aspects of the international cooperation in the area of customs is also the competence of the Ministry.
The Indirect Taxation Authority (Customs Sector) is responsible for all other regulations related to customs and their implementation (the provisions related to customs, foreign trade, currency and other provisions referring to the customs policy). It is responsible for the collection of all customs duties, excise duties on imported goods and road taxes as well as for the accounting and collection of VAT on importation. In this capacity, the Authority has adopted a number of operational instructions and regulations governing practical implementation of various aspects of the Customs Policy Law in line with the EU best practices.