Temporary admission of means of transport
What is temporary admission?
Temporary admission is a customs procedure with economic impact which allows the use of foreign goods in the customs area, with total or partial relief from import duties and without their being subject to commercial policy measures, provided the goods are intended for re-export in unaltered state.
What are means of transport?
Means of transport is a term that covers any vessel, hovercraft, aircraft, passenger motor vehicle (including motorcycles, trailers, semi-trailers and combination of vehicles) and railway vehicles.
Legal grounds and documents
International convention on temporary admission – Istanbul Convention
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Customs Law - Articles 150 – 157
https://carinaweb.customs.gov.mk/en-GB/pocetna/za-nas/carinska-regulativa/carinski-zakon.nspx
Customs Law Implementing Regulation (CLIR)– Articles 367 – 374
https://customs.gov.mk/index.php/en/about-us-en/customs-regulations
Conditions for temporary admission of passenger motor vehicles
- Article 370 of CLIR
Temporary admission with total relief from import duties shall be granted for means of road, rail, air, sea and inland waterway transport where they are registered outside the customs area in the name of a person established outside that customs area; are used by a person established outside that customs area; and in the case of commercial use, are used exclusively for transport which begins or ends outside the customs area.
The deadline for temporary admission is 6 months during the period of 12 months.
- Article 371 item b) and c) of the CLIR
Persons established in the customs area shall benefit from total relief from import duties when they are using means of transport in connection with an emergency situation and their use does not exceed five days; or means of transport are used by a professional hire firm for the purpose of re-exportation within a period not exceeding 5 days.
- Article 372 paragraph (1) of the CLIR
Natural persons with residency or approved stay in the customs area shall benefit from total relief from import duties where they privately use means of transport occasionally, on the instructions of the registration holder, this holder being in the customs area at the time of use.
Such persons shall also benefit from total relief for the private use of means of transport hired under a written contract, occasionally to return to their place of residence in the Republic of North Macedonia (deadline 5 days) and to leave the territory of the Republic of North Macedonia (deadline 2 days), on grounds of a written contract for change of residency.
- Article 373 paragraph (2) of the CLIR
Temporary admission with total relief from import duties shall be granted where passenger vehicles are used commercially or privately by a natural person established or with approved stay in the customs area and employed by the owner of the means of transport established outside that area or otherwise authorised by the owner. Private use shall have been provided for in the contract of employment.
In case of commercial use, the deadline for completion is the duration of the commercial use and in case of private use the deadline for completion is 6 months during a period of 12 months.
Notification from the Customs Administration on temporary admission of passenger motor vehicles
The customs Administration, as part of its legal competences, controls the implementation of customs procedures and conducts control of goods entering, exiting or transiting the territory of the Republic of North Macedonia. Within those frameworks are also the activities of the customs officers for checking the validity of the entry and use of vehicles with foreign license plates at the border crossings. Customs checks whether and which persons can bring in and use passenger motor vehicles with foreign license plates on the territory of the Republic of North Macedonia.
The criteria and conditions for admission and use of these vehicles are laid down in the regulations applied by the Customs Administration, namely: the Istanbul Convention on Temporary Admission, provisions of the Customs Law and provisions of the Customs Law Implementing regulation.
In accordance with the afore regulations, and in order to inform the public and persons who own and/or drive vehicles with regular foreign license plates, the Customs Administration hereby clarifies that:
- Foreigners can freely bring in and drive a vehicle with regular foreign license plates during their temporary stay in the Republic of North Macedonia.
- Citizens of the Republic of North Macedonia can bring in and drive a vehicle with regular foreign registration plates on the territory of the Republic of North Macedonia, provided they permanently live abroad and use the vehicle during their stay in the Republic of North Macedonia.
The above-mentioned persons can temporarily bring in and drive a vehicle in the territory of the Republic of North Macedonia during their stay, but for a maximum of 6 months during a period of 12 months, after which the vehicle must leave the territory of the Republic of North Macedonia. Otherwise, they will have to report to the nearest customs office in the place where they are temporarily staying and start an appropriate customs procedure for import or temporary admission of the vehicle.
Citizens of the Republic of North Macedonia who do not permanently live abroad on any grounds, i.e. permanently live in the Republic of North Macedonia, do not have the right to bring in and drive vehicles with regular foreign registration plates that are registered in their name. If they already own such a vehicle, they have the opportunity to complete import customs procedure by paying the duties.
Accordingly, if a person with Macedonian, foreign or dual citizenship has his usual place of residence in the territory of the Republic of North Macedonia, he/she may not drive vehicles with regular foreign license plates, i.e. vehicles for which import duties have not been paid (customs duties, motor vehicles tax and VAT). Acting otherwise is a serious customs violation, which, in addition to the misdemeanor penalty, may also include imposing a protective measure, confiscation of the vehicle as an object of the violation.
With this notice, the Customs Administration provides answers to all the questions raised so far by the persons who are affected by the manner of application of the regulations governing this matter.
The Customs Administration remains committed to the uniform and complete application of customs regulations. The Customs Administration will continue to control the observance of the conditions and criteria for use of vehicles with foreign license plates at the border crossings and inland.
For more information, please contact:
info@customs.gov.mk