For goods which is intended to be placed under some customs procedure, application is filed for that customs procedure. The customs declaration may be filed:
Layout and content of form of single customs declaration (JCI form) in written form is provided in Annex 16 of the Decision on Implementation Regulations of the Law on Customs Policy of BiH ("Official Gazette of BiH", No. 63a/04, 60/06 and 57/08). Indirect Taxation Administration of BiH issued the Instruction on Completing the Customs Declaration filed in written form and by using data processing technique and cumulative declaration which can be found on the web page of the Administration (www.uino.gov.ba).
Documents, certificates, declarations used during import procedure
The declaration must be made in one of the BiH languages. With customs declaration for placement of goods in free circulation it is required to enclose the following documents:
•Invoice representing the basis for the declared customs value of goods;
Customs bodies may also request transport documents to be enclosed, and in some cases the documents pertaining to prior customs procedures. The customs declaration can also be filed electronically only for shipping agents with authorized access to the customs server. However, the verified and signed printed version of the declaration on the JCI form is also valid.
Special conditions for import procedure
Besides the regular procedure, it is possible with prior consent, to file the customs declaration through simplified procedures as well. These procedures are regulated by Article 73 of the Law on Customs Policy of BiH ("Official Gazette of BiH", No 57/04, 51/06, 93/08, 54/10 and 76/11) and provision of Articles 160-196 of the Decision. These are procedures of incomplete declaration, procedure based on invoice and procedure of local customs clearance.
The declaration is filed to the competent customs authorities during working days and working hours. However, upon the filer's request and at his expense, the customs authorities may authorize submission of the declaration even outside of work days and working hours. For each declaration submited to customs officer in another place specified for this purpose on the basis of an agreement between the customs authorities and particular person it is considered the declaration was filed in that office.
Indirect Tax Authority BiH: