Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Customs procedures

written by Ana Jakovljević | 01/06/2021

Customs procedures are applied uniformly in the BiH customs area which covers the territory of BiH including territorial waters, internal waters and BiH airspace. The BiH customs area is demarcated with a customs line identical to the BiH border.

The flow of goods in BiH is free, but not excluding prohibitions or restrictions in the traffic of goods which poses a threat to public policy, public morality, public safety, health of people, animals and plants, national treasure of artistic, historical or archeological value, and industrial-commercial property or the elimination of narcotic drugs and waste substances.

Imported goods have to comply with the standards and technical and quality requirements prescribed or recognised as a requirement for their placing on the market and/or use in Bosnia and Herzegovina, including the Entities’ standards. Sanitary, veterinary, phytopathological, ecological and quality controls of the imported goods are required in accordance with specific regulations. The goods whose circulation is prohibited in Bosnia and Herzegovina cannot be imported or temporarily imported.

The export procedure allows BiH goods to leave the BiH customs area. Export includes implementation of export operations and procedures including trade policy measures, and if prescribed, collection of export duties as well.

The transit procedure alows movement of non-BiH goods from one place to another within the BiH customs area, without being subject to import or other duties or trade policy measures. The use of any customs procedure with an economic impact is subject to approval issued by customs authorities.

Reporting goods to customs means notifying customs authorities, in a prescribed way, of the arrival of goods into a customs office or any other place designated or approved by customs authorities, while release of goods means an activity by which customs authorities make goods available for disposal for those purposes which are envisaged for by the customs procedure in which the goods were placed.