Customs debt on import is incurred with:

  • the release for free circulation of goods subject to import duties or with the placing of such goods in a procedure of temporary admission with partial relief from import duties;
  • acceptance of export customs declaration for which proof of preferential origin in the Republic of Macedonia is required for goods obtained in inward processing with foreign goods incorporated;
  • unlawful removal of goods subject to import duties from customs surveillance;
  • failure to fulfil one of the obligations arising, in respect of goods subject to import duties, from temporary storage or from use of the customs procedure under which they are placed;
  • exceeding the deadline for placing the goods in allowed customs procedures or use for goods, prescribed for temporary storage or the relevant customs procedure

A customs debt on export is be incurred with:

  • export of goods subject to export duties from the customs territory;
  • taking out of goods subject to export duties from the customs territory without a customs declaration;
  • failure to comply with the conditions under which the export of goods from the customs territory was approved with full or partial relief from export duties;

Elements taken into consideration for assessment of import/export duties:

  • customs duty rate and amount of duty by unit measure according to the Customs Tariff;
  • tariff classification of the goods;
  • origin of goods;
  • customs value of goods;
  • quantity, type and condition of the goods.