Laws and regulations

The transit procedure is regulated by:

• provisions of Articles 81 and 88-94 of the Law on Customs Policy of BiH ("Official Gazette of BiH", No. 57/04, 51/06, 93/08, 54/10 and 76/11) (the Law, in local language),
• provisions of Articles 212-298 of the Decision on Implementing Regulations of the Law on Customs Policy of BiH ("Official Gazette of BiH", No. 63a/04, 60/06 and 57/08) (the Decision in local language),
• provisions of Instruction on implementation of procedure by the TIR Carnet ("Official Gazette of BiH", No. 2/10),
• provisions of Instruction on the authorized consignor and authorized consignee ("Official Gazette of BiH", No. 3/13) and the regulations in Article 2 of this Instruction.

External and internal transit

The transit procedure pertains to goods transiting from one customs office to another. The transit can be

 1. internal:

      • From border office to internal office (at import) and
      • From internal office to border office (at export);

 2. external:

      • Transit of goods of non-BiH origin through customs territory of BiH when those goods are not intended for import to BiH.

The transit procedure allows the movement from one point to another within the customs territory of BiH:

      • foreign goods which is not subject of customs duties or trade policy measures,

      • BiH goods in cases and in conditions defined by implementing regulations of the Law.

The procedure of transit of goods shall be implemented without deviation from other customs procedures which pertain to given goods.

Each transit declaration includes just those goods loaded or should be loaded onto a single transport vehicle for transportation from one departing to one destination customs office.

The procedure of transit is completed and obligations of holder are fulfilled when goods placed under procedure and the required documents are presented customs office of destination in accordance with the provisions of the procedure. Customs authorities discharge procedure when determined that the procedure has ended correctly, on the basis of comparison of information available departing customs office and those information available destination customs office.

During the procedure of transit goods must be followed by the guarantee onto the full amount of customs debt (imports or exports).

The customs bodies in the departure office shall determine the due date by which the goods must be presented in the destination office, taking into account the travel direction and all transport and other regulations in force, and if necessary, the information submitted by user of the procedure

Documents, certificates, documents used during transit procedure

The forms for guarantees are provided in Annexes 27, 28 and 29 of the Decision. Cargo lists are completed on the form in Annex 31 of the Decision and based on explanation in the Annex 30 of the Decision.

Systems used for movement of goods

Transit per TIR carnet procedure

The application of TIR system is regulated by provision of Article 88.2 of the Law and provision of Articles 288-294 of the Decision in accordance with international TIR convention. The Indirect Taxation Administration of BiH issued the Instruction  on implementation of procedure per TIR carnet ("Official Gazette of BiH" No. 2/10) and Instruction on procedure of authorization of road vehicles and containers for transport of goods under customs mark per TIR system ("Official Gazette of BiH" No. 3/10).

TIR convention is applied only to transport of goods that are completed without re-loading in road transport vehicle, group of vehicles or container, across one or multiple borders between departure custom office and destination custom office and which are both located in the countries, signatories of the Convention and conditioned that at least a portion of the traffic between the beginning and end of TIR operation is road traffic. The goods transported per TIR system within customs territory of BiH are considered not to be BiH goods.

Foreign Trade Chamber of BiH (Association of International Road Cargo Transporters – TIR section) is authorized for issuing TIR carnet and guaranteeing operations under TIR in BiH. All operational work related to issuing of TIR carnet is performed within this TIR section under the procedure described in the document Procedure of acceptance and exclusion of user in/out of TIR system.

TIR convention does not exclude application of limitations and controls prescribed by national regulations of contracting parties in the area of public morality, public security, protection of humans health and life, veterinary and phytosanitary controlor charge of the amounts prescribed by those regulations.

For ATA system please see the Link on “Temporary Import”

Special conditions for transit procedure

As a sort of simplification of procedure, customs bodies may, under certain circumstances and upon request authorize a reduction of value or fully give up the guarantee for customs debt when the user of the procedure proves that he/she maintains prescribed standards of reliability.

The destination office, upon request, issues a certificate that shows the transport document issued at departure office is filed to destination office. This document cannot be used as evidence of completion of transit procedure. The procedure is considered complete when the departure office receives evidence that the goods reached the destination and passed declaration for customs approved procedure. These data can be exchanged either physically (hard-copy) or electronically.

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