Exempted user authorization
The exempted user authorization may only be issued to a person who meets the following criteria:
- performs activity has its seat office in the Republic of Macedonia;
- keeps business records according to the applicable regulations and has regularly submitted annual accounts in the past two years;
- there is no bankruptcy or liquidation procedure pending;
- not to be convicted with an effective court decision to an unconditional imprisonment for committed crime in the field of taxes and custom duties and not to be pronounced a prohibition to perform profession, activity or duty, temporary prohibition to perform certain activity and permanent prohibition to perform certain activity under an effective court decision;
- to have settled the tax and customs duties;
- has established appropriate standards on safety and security considered to be met when the requesting entity proves that it undertakes appropriate measures guaranteeing the safety and the security of the areas related to physical integrity and access controls, logistic processes and managing of excise goods, employees and identification of its business partners;
- meets the requirements for electronic data exchange and
- submits guarantee for securing the excise debt that might be incurred.
The exempted user authorization is issued on grounds of a submitted application for exempted user authorization in the computer system of the Customs Administration CDEPS with accompanying documents laid down in the Rulebook on the manner of excise duty taxation on alcohol and alcoholic beverages and tobacco products.
The application for exempted user authorization shall be submitted electronically on:
https://trader.customs.gov.mk/trader-meos-ui/protected/main.htm
Exempted user authorization shall be issued by the Customs Administration and can refer to one or more exempted user locations and total quantity for one calendar year. The authorization is issued with 5 year validity period, except the applicant does not request otherwise.