How to Export to Macedonia

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How To Export To Macedonia

Customs Valuation
The primary basis for customs valuation is the official list maintained by the Customs Directorate. Each item is assessed at its "appropriate" price, and the taxes are levied based on a governmentally determined fair market price, regardless of actual price paid. The dutiable value is assessed on cost, insurance and freight (CIF). The following duties, taxes and other charges need to be paid to clear the product through Macedonian customs.

Duties
Duties depend on the good being exported. Generally, customs duties apply to almost all products exported to Macedonia. Tariffs range from 0 to 30 percent; the average is 10.5 percent. The lowest duty rate of 0 percent is applied to products such as materials for the textile industry. Food items, such as fruits and vegetables, cereals and beverages, require an even higher rate of 60 percent. Tobacco is also included in this category. The duty is assessed on the cost, insurance, and freight (CIF) of the good. CEEBIC (Tel: (202) 482-2645) can provide the duty rate if exporter supplies the Harmonized code for the good. For more information on tariffs for IT products, click here.

Harmonized codes can be found on the internet by running a key word search on the Census Bureau website at: http://www.census.gov/foreign- trade/schedules/b or by calling the Census Bureau (Tel: (301) 763-3259).

*The duty is assessed on the CIF, or cost, insurance and freight.

2. Import Tax
There is an import tax on coffee, cigarettes, petrol and alcoholic beverages.

3. Value-Added Tax (VAT)
The VAT is a European type of sales tax that is applied at all stages of production of a good, including export/import transactions. The VAT for Macedonia is 18 percent, with 5 percent on most retail food products and production equipment.

*The VAT is assessed on the CIF plus the amount paid on duties.

4. Excise, Consumption and Luxury Taxes
In addition to the customs tariff, there is an excise tax on several luxury goods, including alcohol, cars, coffee, tobacco and mineral oils. Special legislation concerning automobiles exists requiring that an excise tax of 7.5 percent, regardless of the car's engine capacity, be applied.

5. Exemptions

o Temporary Entry
Products may be imported into Macedonia on a temporary basis. The rules on temporary imports are outlined in the Regulation for Application of the new Law on Customs (Official Gazette No. 21/1998). In general, a company must post a bond for the goods upon entry; this bond is refunded when the goods exit the country.
Certain temporarily imported products are exempt from customs duties: raw materials processed in Macedonia and re-exported; infrastructure equipment produced by foreign contractors; and office equipment for foreign firms.

Macedonia is a party to the Customs Convention on Carnet (ATA) for Temporary Import of Goods. Presentation of an ATA carnet, or TIR carnet, facilitates the process. An entry carnet may be obtained from a local chamber of commerce in the United States. Carnets are usually valid for one year and list the products to be imported on a duty-free basis. The carnet must be presented upon entry intoMacedonia. Customs will stamp the carnet to validate it. Upon departure, the carnet must again be presented for validation, confirming that the product is being transported out of Macedonia. Failure to re-export the goods results in application of the duties. For more information on ATA Carnets, contact the U.S. Council for International Business at 1-866-7-UNLOCK or visit http://www.merchandisepassport.org.
o Free Trade Zones/Warehouses
Currently, no free trade zones exist in Macedonia, although locations have been designated at: Bunardzik, an area north of Skopje; an area at the town of Gevgelija near the border with Greece; and an area between the town of Bitola and the border with Greece. Legislation has been prepared that would permit the setting up of such zones.
o Membership in Free Trade Arrangements
Macedonia has Free Trade Agreements with Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Kosovo, Moldova, Romania, Serbia and Montenegro, Slovenia, Turkey and Ukraine. To encourage trade, customs duties are set at minimal rates of 1 to 2 percent. In February 2001, Macedonia signed a Stabilization and Association Agreement (SAA) with the EU. A critical component of the SAA is a preferential trade agreement, which allows products to enter the EU duty free from Macedonia. The agreement also provides for a gradual (10- to 12-year) reduction of duty rates for EU products. The country also has a treaty with the European Free Trade Association (EFTA).

Import Documentation
Service providers are not subject to customs regulations, but foreign trade transactions are subject to a documentation fee of 1 percent. A certificate of origin, commercial invoice, bill of lading and shipper's export declaration are required for all imported products.

Import Licenses
The Ministry of Economy is responsible for issuing import licenses. The decree divides product items into several categories for the purpose of licensing. While obtaining a license for most products is a formality, for other goods, such as pharmaceuticals and military hardware, licenses are more difficult to obtain. The Ministry of Health is responsible for issuing import licenses for medical equipment. The Ministry of Health's Commission for Imports of Pharmaceuticals is responsible for issuing licenses for pharmaceuticals.

Quotas
In Macedonia, quotas exist on goods such as tobacco, wine and various fruits; a total of 130 items are subject to the quota system. Quotas are allocated to importers via public tenders. Automobiles older than 6 years may not be imported.

Export Licenses
Most high-tech Western technology can flow into Central and Eastern Europe without a U.S. export license. However, the goods that need an export license are different for every country and the list constantly changes. Generally, defense products and equipment such as optical equipment and software that may have a dual usage do require an export license. Export licenses can be obtained from the Bureau of Industry and Security (BIS) (formerly, BXA at the U.S. Department of Commerce). BIS coordinates the licensing process with the Departments of State and Defense. If an exporter has a good that may need a license, the Export Commodity Control Number (ECCN) must be determined from the manufacturer. The number can also be obtained by filling out the BIS-748 Multipurpose Form, available by calling BIS's form request line (Tel: (202) 482-3332). This form also serves as the application for the export license itself. For specific questions about Export Licenses, call (202) 482-4811.

Standards and Quality Control
The Law on the Protection and Improvement of the Environment and Nature (official Gazette No. 69/1996) regulates safety standards for import/export purposes.

At this time, Macedonia does not have specific regulations for the importation of medical equipment; in most cases a CE mark in combination with ISO 9001 mark is accepted.

A number of products are subject to quality control by market inspection officials at customs offices. These officials are employed by the Ministry of Economy to ensure that imported goods are in compliance with domestic standards. The products subject to quality control include most agricultural products, cars, electrical appliances and products in which improper quality may pose a health risk to consumers. When applicable, products also must pass sanitary, phytopathologic or veterinary control. For U.S. poultry products, Macedonia will accept poultry from USDA/FSIS approved plants and USDA/FSIS certificates. Additional information on sanitary requirements can be obtained from the Ministry of Health, and phytopathologic and veterinary requirements can be obtained from the Ministry of Agriculture, Forestry and Water Resource Management.

* Labeling and Marking Requirements
Labels must contain the following information: quality, ingredients, quantity, manner of storage, transport, use, maintenance, country of origin and a "best-before" date. The above information must be in Macedonian.


Useful Addresses

Ministry of Economy
Minister: Bote Bocevski
1000 Skopje
Macedonia
Tel: (389-91) 119-628
Fax: (389-91) 111-541

Ministry of Health
Vodnjanska bb
1000 Skopje
Macedonia
Tel: (389-91) 147-147
Fax: (389-91) 113-014

Ministry of Agriculture, Forestry and Water Resource Management
Leninova 2
1000 Skopje
Macedonia
Tel: (389-91) 134-477
Fax: (389-91) 211-997

Customs Administration
Mr. Zlatko Veterovski, Director
Lazar Licenovski, 13
1000 Skopje
Macedonia
Phone: 389-2-311-6188
Fax: 389-2-323-7832