In import and export procedures, the goods are classified in accordance with the Customs Tariff to ensure correct application of customs and other duties, as well as the trade policy measures related to the type of goods.

Determining the customs value of the goods is basis for correct calculation of customs and other duties.

To stimulate the economy, to balance and prompt trade, certain priviledges, preferencial treatment (reduction or abolishment of customs duty rates) or measures for protection of the domestic industry may be applied, with regard to the origin of goods.