In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.


The export procedure is regulated by:

  • Articles 157 and 158 of the Law on Customs Policy of BiH (The Law) („Official Gazette BiH", No. 57/04, 51/06, 93/08, 54/10 and 76/11),

  • Articles 133, 134, 138, 140, 142, 143b, 144b, 145b, 391-401 and 423-429 of the Decision on Implementing Regulations of the Law on Customs Policy (Decision) („Official Gazette BiH", No. 63a/04, 60/06 and 57/08), including the relevant Annexes to the Decision mentioned in these articles,.

Declaration of goods for export procedure, depending on the situation, is carred out by one of the following:

  • Without submitting the written or oral declaration (by some other action),

  • Oral declaration,

  • Submitting the customs declaration.


Declaration of goods for the continuing export procedure is carried out by submitting the export customs declatation to the competent export customs office, on (JCI form) example 1, 2 i 3, filled out in accordance with regulations on completing the customs declarations.

 Documents, certificates, declarations used during export procedure

 Together with the completed customs declaration it is required to enclose the following documents:

 Invoice which is basis for declaration of customs value of goods;

  • Declaration of value with the data for determining customs value of goods;

  • Documents required for application of preferential tariff measures or other measures deviating from valid regulations such as proof of origin (for more information see the link on Origin);

  • All remaining required documents pertaining to given goods; e.g. veterinary or phytosanitary certificates, licenses etc. (for more information click on the appropriate link to the left).

 The customs declaration can be filed electronically as well, only for the shipping agents who have authorized access to the customs server. However, it is valid also when it is verified and signed in printed version on the JCI form.

 Special conditions for export procedure

 Besides the regular procedure, it is possible, with prior authorization, to file customs declarations in a simplified manner (regulated by Articles 186-196 of the Decision). These are procedures of incomplete declaration, based on invoice with the status of approved or approved exporter and based on local customs clearance.


The simplified procedure based on a comercial document (an invoice), based on a valid permit, is carried out by presenting the goods and three copies of the invoice at a border customs office, which must fulfill the required conditions and be accompanied by all the documents which are normally necessary for the customs procedure of the said goods. As this simplification is carred out at the border crossing and under conditions that exist there, it is acceptable for simple goods only which are easy to recognise inspect and sort arroding to the valid Customs Tariff, or goods which do not pose a high risk. Indirect Taxation Authority BiH prepared Instruction on simplified customs procedure based on an invoice („Official Gazette BiH", No. 2/10, 26/12) whereby conditions, approval procedure and application procedure of the simplification are further described.

 Incomplete declaration for export procedure can be used in cases when at the time of submitting the declaration the it is not possible to provide final data related to customs value as such data is not available. In such cases temporary available data on goods value is given. Following this, the customs office gives a reasonable deadline for completion of the incomplete declaration, by which time it is required to submit all data and documents which were missing at the time of acceptance of the incomplete declaration. Indirect Taxation Authority BiH prepared Instruction on simplified procedure of declaring goods based on incomplete customs declaration („Official Gazette BiH", No. 46/09 and 95/10) whereby conditions approval procedure and application procedure of the simplification are further described.

 Local export customs procedure allows its user, based on a valid permit, a simplifed placement of goods into approved customs export procedure without directly submitting the goods to the relevant customs office. In this case the goods are allowed to leave the approved premisses of the user and go into export procedure and is directly sent to the exitin customs office, with the understanding that the goods must be available to the relevant customs office for a specified time frame in order to enable possible inspection. The process itself remains unchanged, while the chage is with the location of the customs procedure and a simplified declaration as the basis of the procedure. Documentary and physical inspection, when deemed necessary based on risk analiysis by the relevant customs office is conducted in the same manner as in regular procedure, with just a different location of the activity (approved premises of the user of local export procedure from which the goods are beeing shipped for export). Indirect Taxation Authority BiH prepared Instruction on local export customs procedure, („Official Gazette BiH", No. 46/09 and 8/11) whereby conditions approval procedure and application procedure of the simplification are further described.

 The declaration is submitted to the relevant regional office based on the registration address of the exporter or the place where the goods are packed or laded and it is also possible to submit it electronically as defined in Article 129 of the Decision.

 It is also possible to submit the export declaration at a later date (after the goods have left the customs territory of BiH) to the relevant regional customs office based on the registration address of the exporter. In order for such a declaration to be accepted the exporter must also attach satisfactory evidence on quantity and type of goods as well as conditions of their leaving BiH territory.


Indirect Tax Authority BiH:

Uprava za indirektno oporezivanje BiH

Središnji ured UIO

Bana Lazarevića bb

78 000 Banja Luka

Tel: +387 51 335 100

Fax: +387 51 335 101,