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).

Subject
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.

Procedure
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
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:

• Declaration of goods for free circulation on the domestic market (import duties applicable for regular import of the compensating goods are applied);
• Transfer of goods to another holder of authorization for processing under customs control procedure in the Republic of Macedonia;
• Export/re-export of the goods from the Republic of Macedonia;
• Destruction under customs surveillance;
• Placing the procedure under different customs-approved procedure, such as customs warehousing, inward processing, temporary import, or use in the free zone.

The aforementioned manners for the completion of the processing under customs control should be initiated during or immediately prior to the expiry of the time limit specified in the authorization.

A customs debt can be incurred during the processing under customs control, if the goods remain in an unaltered state or if the processing did not reach the level specified in the authorization. The amount of such debt is determined on the basis of the elements for the establishment of the import duties applied for the imported goods at the moment of the acceptance of the customs declaration for placing the goods under the procedure of processing under customs control.

Documents

Customs Code
Amendments to the Customs Code (Official Gazette 04/08)
Regulation on the Implementation of the Customs Code
Documents available only in Macedonian language:

Закон за ДДВ на Република Македонија (Law on VAT)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 158/10)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 44/11)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 53/11)
Измени и дополнувањa на царинскиот закон/Amendments to the Customs Code (Official Gazette 11/12)

Contact

MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
1000 Skopje
Macedonia

tel. +389 23 116 188
fax: +389 23 237 832
e-mail: info@customs.gov.mk
web: www.carina.mk