Excise exemptions during project realization

Energy products are exempted from excise duty when imported and when released for consumption intended for the implementation of projects financed by donor agreements between the Republic of North Macedonia and foreign donors, containing a clause that the donated funds cannot be used for paying taxes.

 Energy products are exempted from excise duty when they are imported and released for consumption when intended for implementation of projects financed within the instrument for pre-accession assistance (IPA) under decentralized management, and for the resources of the national co-financing provided by the Budget of the Republic of Macedonia or by way of borrowing.

To be granted the exemption, a request for excise exemption of energy products during project realization shall be submitted to the competent customs authority.