INSTRUCTIONS FOR CONDUCTING CUSTOMS PROCEDURE FOR IMPORT OF MOTOR VEHICLES

To avoid any unnecessary costs and problems during import of motor vehicles, the Customs Administration recommends that particular attention is to be paid to the following when importing vehicles from abroad that are subject to import duty, as well as vehicles with foreign license plates that are already in the Republic of North Macedonia and are operated by individuals who have their residence abroad regulated.

1. Meeting the Homologations Requirements

Inspection of the homologation requirements prior to purchasing a vehicle abroad with the following authorized bodies:

The customs procedure is carried out and the duties are paid before the technical inspection of the compliance with the homologation requirements is done. In case the vehicle fails to meet these requirements, the importer will not be able to have the vehicle registered and will face unnecessary high costs of returning the vehicle abroad.

2. Documents required for conducting the customs procedure:

For a vehicle to be customs cleared, the following documents are required as a minimum:

• an original vehicle registration certificate;
• an original invoice, a sale and purchase contract or, in case the importer has owned the vehicle for a longer period, a statement of its value;

To identify the customs value, the following minimum data on the passenger vehicles are to be submitted:

• type
• make
• model
• vehicle type
• motor fuel
• number of doors
• year of production
• operating engine capacity
• engine power (kilowatts or horse power)
• level of equipment (e.g., level of equipment for VOLKSWAGEN GOLF: comfortline, trendline, highline, etc.)

In the case of freight motor vehicles, vans, buses, trucks, trailers and semi-trailers, the following minimum data are also to be submitted, in addition to the above stated:

• number of axles
• distance between axles
• vehicle mass
• permitted vehicle weight
• permitted load by axles
• length/width/height
• cabin type (for vans)

3. Data Control

When purchasing a vehicle, the data stated in the sale and purchase documents and the accompanying documentation are to be checked; that is, the vehicle chassis number is to be compared to the one stated in the sale and purchase agreement and the registration certificate.

Incidentally, the chassis number indicated in the sale and purchase agreement will differ from the vehicle chassis number, which leads to problems in carrying out the customs procedure, the homologation procedure and the registration of the vehicle.

4. Used Car Tires

When purchasing a vehicle, it often happens that another set of tires (winter/summer) comes along with the vehicle. As the import of used tires is forbidden, the second set of tires may not be imported into the Republic of North Macedonia.

5. Taking Foreign License Plates out of the Republic of North Macedonia

Regular license plates may be taken out of the Republic of North Macedonia following the completion of the customs procedure. Taking them out before the initiation of the customs procedure constitutes a customs violation.

6. Provision of a Certificate of Origin – EUR-1 or Invoice Declaration

In case of vehicles originating from the European Union Member States and accompanied by a certificate of origin – EUR. 1 or an Invoice Declaration, a reduced customs duty of 1% (regular duty: 5%) is paid.

7. Customs Offices where Vehicles are Cleared

Used passenger vehicles are customs cleared under local competence, i.e. with the importer’s place of residence, at the following customs offices (CO):

• CO Skopje 1, Kolektorska bb., Skopje;
• CO Skopje 2, 34 bb., Skopje;
• CO Skopje 3, 15ti Korpus St., no. 2, Skopje;
• CO Kumanovo, M1 Motorway, Tabanovce-Kumanovo section, 7km away from Tabanovce;
• CO Shtip, Bregalnichka bb., Shtip;
• CO Gevgelija, border crossing point Bogorodica;
• CO Bitola, Kravarski pat bb., Bitola;
• CO Blace, border crossing point Blace;
• CO Veles, Motorway Veles-Negotino, village of Karaslari, Veles;
• CO Novo Selo, border crossing point;
• CO Ohrid, village of Kosel, Ohrid;
• CO Struga

8. Vehicle Customs Clearance Procedure

The customs procedure for used vehicles is usually carried out in the following manner:

Once the vehicle arrives at a border crossing point, a licensed representative (customs agent) creates a transit declaration, referring the vehicle for customs clearance in an internal customs office. In addition to charging for the service, customs agents often require a cash deposit, which is returned to the importer at the end of the transit procedure at an internal customs office.

Upon arrival at the internal customs office, the import or storage customs procedure begins, depending on the needs of the importer or the mode of operation of the Customs Office. A customs declaration is created by an authorized representative (customs agent), based on power of attorney.

9. Customs Clearance Procedure for Vehicles already in the Republic of North Macedonia

Vehicles with foreign license plates that are already in the Republic of North Macedonia and are operated by individuals, who have registered residence abroad, may enter the customs clearance procedure without going through transit procedure at a border crossing – they may report directly at customs offices where customs clearance procedure is carried out.

10. Transit Procedure Completion Deadline

The deadline for completion of the transit procedure for movement from the border crossing to the customs office for clearance is usually 1 day.

Failure to meet the deadline constitutes a customs violation, resulting in mandatory fine of 50 Euros in Denar countervalue for individuals or, in case the importer is a legal entity, 50 Euros for the entity’s responsible person and 250 Euros for the legal entity itself.

11. What is Excise Duty Basis?

Excise duty basis is the customs value established in accordance with the customs regulations and increased by the customs duty amount. The customs value also includes the transportation and insurance costs, if any.