Import duties in Bosnia and Herzegovina
The Administration for Indirect Taxation of Bosnia and Herzegovina is responsible for collecting all customs duties. The customs tariffs are aligned with the European Union's Combined Nomenclature.
Customs duties on imports from the European Union will be gradually reduced, depending on the type of product, to 90%, 75% or 50% of the previous rate, while customs duties on some products will be completely eliminated. The reduction in the import customs duty applies only to goods of EU origin, not to all goods imported from the EU.
Customs protection is still provided for agricultural products, for which customs duties are generally paid as before.
Releases
Equipment placed in free circulation, which constitutes the stake of a foreign person, other than passenger vehicles, amusement and gambling machines, is granted exemption from the payment of import duties.
Production equipment that is not manufactured in Bosnia and Herzegovina, imported for a new or expanded existing production facility, for the modernisation of production, for the introduction of new or the upgrading of existing production technology, and which is used for direct production activities, is exempt from the payment of import duties.
Production assets and other equipment belonging to an enterprise that is definitively ceasing its operations in another country and relocating to the customs territory of Bosnia and Herzegovina to carry out a similar activity are exempt from the payment of import duties.
If the enterprise being relocated is an agricultural holding, the animals on it are also exempt from the payment of import duties on importation.
In order to make use of the aforementioned customs concessions, together with a written request for exemption from the payment of import duties, the concession beneficiary shall submit to the customs authority competent by virtue of the beneficiary's place of establishment the following documents:[1]
• a contract or other appropriate instrument for the investment of a foreign investor in a legal entity, under which equipment for which exemption from the payment of import duties is sought is imported
• proof of registration of foreign capital with the competent authority of the state
• a specification of the equipment by tariff codes and designations from the Customs Tariff of BiH, indicating the quantity and the individual and total value, certified by the beneficiary of the concession.
• a declaration from the investor that the equipment is no older than 10 years
• a certificate that the imported equipment meets environmental protection standards and other standards in the field of occupational safety, issued by an institution or other body competent for that area of activity.
The Customs Service makes a decision within 15 days of the date the request is submitted.
[1] The procedure is regulated by the Decision on the procedure for exercising the right to exemption from the payment of import duties on equipment placed in free circulation which constitutes the investment of a foreign person (the Decision was adopted by the Council of Ministers).