Laws and regulations of processing under customs control

The processing under customs control is regulated by:

  • Provision of Articles 81-87 and 126-132 of the Law on Customs Policy of Bosnia and Herzegovina(the Law, in local language) ("Official Gazette of BiH", No. 57/04, 51/06, 93/08, 54/10 and 76/11),
  • Provision of Articles 299-316, 318, 319, 348-349 of the Decision on Implementing Regulations of the Law on Customs Policy (the Decision in local language) ("Official Gazette of BiH", No. 63a/04, 60/06 and 57/08), including the Annexes of Decision listed in those provision,
  • Instruction on processing under customs control (Instruction) ("Official Gazette of BiH", No. 31/06),
  • regulations on completing the customs declaration.

Procedure of authorization of processing under customs control

The processing process under customs control enables the goods to be imported into BiH customs territory without payment of import duties, in order to pass processing which changes its character or condition prior to its placement in free circulation. Products obtained in the process of processing under customs control are considered processed products.

The process of processing under customs control is applied in cases when: certain products are subject to charge of lower amount of import duties than the amount applied into the imported goods or when imported goods have to pass the operations ensuring the harmonization with technical conditions prescribed as condition under which its placement in free circulation is permitted.

The request for processing procedure under customs control is filed to the authorized regional customs office according to the place where the processing is to take place on the form in Annex 43 of the Decision, filled out in accordance with the explanations provided with the form. In certain cases the request for processing under customs control can be filed through customs declaration placing the goods in process under customs control when it is considered that the economic conditions are met.

The conditions for authorization are the following:

• Persons registered in BiH and with Indirect Taxation Authority;
• Imported goods can be identified in processed products;
• Return of processed products in their original condition is not economically justified;
• Use of procedure cannot lead to violation of regulations on origin and quantitative limitations pertaining to imported goods;
• Economic conditions are met. These conditions are considered met, except in cases when imported goods are subject to anti-dumping or countervailing duties;
• Procedure does not violate the interests of BiH producers of similar goods.

The decision on the request shall be issued within the 30-day period from the day of receipt of completed request and the authorization shall be issued to a maximum validity period of three (3) years. Besides validity period authorization includes the deadline for clearance, obligations of recording, data on goods it pertains to etc.

Declaration of goods is done by filing customs declaration on single customs document (JCI form) with prescribed documents (invoice, value declaration, written authorization for processing under customs control, normative, certificate of origin of goods when following goods and possibly other documents required for implementation of procedure).

For the declaration of goods for processing under customs control, the holder of the authorization or his representative is obliged to provide a valid guarantee approved by competent unit of ITA, and which ensures that any customs duty and indirect taxes arising in connection with these goods will be paid.

When the imported goods in unchanged condition or processed products was determined customs-approved treatment or use (primarily free circulation), processing under customs control is discharged within the period specified in the customs declaration in which the goods was declared for processing under customs control.

When processed products is placed in free circulation, the rate of duty is applied which is valid for processed products on the day of the customs declaration for their place in free circulation.


Indirect Tax Authority BiH:
Uprava za indirektno oporezivanje BiH
Središnji ured UIO
Bana Lazarevića bb
78 000 Banja Luka
Tel: +387 51 335 100
Fax: +387 51 335 101,