POSTAL PARCELS

The procedure of customs clearance of postal items is implemented in accordance with the provisions of Customs law and the accepted international postal regulations.

All postal items that are subject to international postal traffic are subject to customs supervision and procedure, as provided by customs and postal regulations.

Postal parcels and customs clearance of postal parcels

In principle, upon the arrival of postal parcels on the customs territory of the Republic Macedonia and in accordance with the Customs Law Implementing Regulation separation of the consignments that are to be released for free circulation without the obligation to submit the customs declaration is made under supervision of a customs officer for the following:

• Postcards and letters containing personal messages only,
• Letters written in Braille alphabet,
• Printed material that is not subject to import duties and
• All other consignments of non-commercial nature sent by letter or parcel of negligible value, with a value up to 22 euro expressed in Macedonian Denar equivalent, provided that there is no obligation to pay import duties, which include small gifts, promotional materials, small samples, etc., except shipments containing alcohol and beverages containing alcohol, perfumes and toilet waters, tobacco and tobacco products.

Pursuant Article 1, paragraph 3) of the Customs Law Implementing Regulation and Article 2, paragraph 1) item d) of the Regulation on the closer criteria and the manner of granting import duty relief, as well as the value, quantity and type or the purpose of the goods that may be relieved from import duties, parcels of non-commercial value are those that were sent from one natural to another natural person, occasionally imported and their type and quantity indicate that they are intended for private, personal and family use of the consignor or for which it is obvious that are a gift. These consignments are relieved from import duties and VAT if their value does not exceed 45 Euros.

Pursuant Article 87 of the Customs Law Implementing Regulation, adjustment of the declared value shall not be made in terms of costs when determining the value of consignments of non-commercial nature, which means that no transport costs are calculated for goods of non-commercial nature.

For consignments that are not subject to duties, pursuant paragraph 3 of Article 144 of Customs Law Implementing Regulation, with the delivery of the goods to the recipient it shall be deemed that they have been presented to the customs authority within the meaning of Article 73 of the Customs Law, customs declaration accepted and their release approved. These parcels, after completed control by the customs authority at the post office can be released for free circulation without customs formalities.

Postal parcels subject to customs procedure

All postal parcels containing goods sent from abroad by legal persons, as well as all shipments that were subject to sale shall be subject to calculation of customs duties and VAT, no matter whether they are intended for personal use of the recipient or not.

Parcels the value of which does not exceed 22 Euros shall be relieved from both import duties and VAT, while parcels the value of which does not exceed 90 Euros shall be relieved from import duties only (VAT shall be calculated).

The payment of customs duties and VAT is made on one of the following forms:

• Postal customs declaration: if the value of goods in the consignment is less than 800 Euros, equivalent amount in Denars. When the consignor is an individual, a flat customs tariff rate of 15% and VAT rate of 18% or 5%, depending of the type of the goods shall be applied. If the consignor is a legal entity, i.e. internet shopping parcel, rates laid down in the Law on Customs Tariff shall be applied for calculation of customs duties. This declarations is filled by customs officer, and duties are payable upon receipt of goods; and
• Single administrative document: if the value of goods in the consignment exceeds 800 Euros or the consignee wishes the goods to be cleared in accordance to the Law on Customs Tariff. In this case the declaration is submitted in accordance with existing regulations stipulated by Article 72 of the Customs Law and Article 115 of the Customs Law Implementing Regulation, as well as the Rulebook for completion of customs declaration and the Book of Codes used in customs procedures, usually by a customs agent

If the recipient of the postal parcel is a legal person, and the parcel contains no more than one document or one sample of a document, or when the parcel contains more documents and if its gross weight does not exceed 1 kilogram and provided the parcel is not part of a regular flow of similar parcels and the goods are not subject to restrictions and prohibitions, the legal person can submit oral customs declaration in a form of request for relief from import duties and statement concerning the purpose/use of the goods.

In all other cases, a written customs declaration on SAD form shall be submitted.

If the goods imported by post are subject to excise duties, the excise duties shall be calculated in accordance with the Law on Excise.

Customs Debt and Customs Value of the Goods

In the procedure of clearance of goods in postal parcels, whether with a postal customs declaration or Single Administrative Document (SAD), customs debt is calculated. Customs debt is comprised of the amount of customs duty and Value Added Tax and possibly other duties , depending on the type of goods. The rate of duty is calculated according to the customs value of the goods. Customs value of goods is the transaction value or the actual price paid for the goods or the price to be paid, adjusted with the additional costs incurred until the arrival of the goods on the customs territory of the Republic of Macedonia. As a rule, the customs value of goods sent by mail include the postage cost. Postage costs are not included in the customs value of goods sent by post from one person to another, except when the parcel is sent by express mail - EMS. The customs value also does not include the costs charged by the Post Office that may be incurred after the arrival of the goods in the Republic of Macedonia.

The tax base is composed of customs value increased with the amount of duty calculated.

Basic document for determining the customs value is the invoice or bill. If the postal parcel is not accompanied by an invoice or bill, the customs officer shall call the recipient of the goods to provide proof of the value of the goods. If the consignee does not provide any data on the value of the goods, the customs officer shall calculate the customs value under the provisions of Articles 29 and 34 of the Customs Law.

If the recipient of the goods does not agree with the customs value determined by the customs officers, he/she has the right to appeal to the assessed customs value. The complaint shall be filed in writing together with the unopened consignment and all documents and evidence relevant to the post verification and decision procedure, before the parcel is collected.

Place od clearance of postal parcels

Customs clearance of postal parcels is conducted at the Customs Office Post Office – Skopje, located in the premises of PE Makedonski Poshti (Railway station).

Information concerning clearance of postal parcels can be obtained via e-mail ciposta@customs.gov.mk or by phone: 02 2 401 876, 02 2 401 877 и 02 401 878.