Laws and regulations on customs warehousing?
The procedure of customs warehousing as customs procedure with economic effect is regulated by:
What is subject of customs warehousing?
The customs warehouse is a facility authorized by the competent customs body and which is under customs supervision. That can be the entire building or a part of it, a bounded open area, silo and similar stationary containers and other. The premises authorized for customs warehousing must be clearly and visibly marked.
According toprocedure of customs warehousing, foreign goods can also be kept in customs warehouses that are not subject to import duties in that procedure, as well as BiH goods intended for export. Further, custom warehouse space can, with the approval of the customs body, be used for temporary placement of goods entered into the customs territory of BiH until further authorized customs procedure or use determined.
What is the authorization procedure?
The request for authorization of customs warehousing procedure shall be filed to the Sector for Customs at the Central Office of the Administration on the form in Annex 43 of the Decision, , completed in accordance with the explanation listed in this attachment with required documentation. Approval for customs warehousing is issued for an indefinite period.
There are no limitations on the period of time during which goods can stay in process of customs warehousing, except in exceptional cases when customs authority can specify deadline under which deponent have to determine new customs authorized operations or uses for goods.
At entry of goods into customs warehouse, all goods which are under process of customs warehousing, except in a customs warehouse type B, are recorded into the records immediately, and recorded related to deleveraging process of customs warehousing (or temporary storage) is done not later than goods left the customs warehouse.
Foreign goods during the stay in process of customs warehousing can undergo usual forms of handling listed in Annex 48 of the Decision that are necessary to preserve them, improve their appearance or market quality or prepare them for distribution or resale, that treatment can’t be predominant in relation to the process of customs warehousing. Any usual handling on goods shall not change tariff number of goods, unless otherwise specified for a particular form of handling, and should not be undertaken in order to cheat.
When there is a need (for testing, exhibiting at trade event, exhibitions, demonstrations, carrying out usual forms of handling, etc.), foreign goods placed under the process of customs warehousing can be temporarily dislocated from the customs warehouse with prior approval of the customs authorities, and no longer than for the period of three (3) months.
Process of customs warehousing is discharged when foreign goods are placed in this process are determined another authorized customs procedure or use (re-exportation of goods, release goods in free circulation, placing goods under a customs process with economic impact, placing in a free zone or a free warehouse, destruction of goods under customs control, dispose of goods to the customs authority in favor of BiH).
During discharge of process of customs warehousing, goods together with the customs declaration for required customs-approved treatment or use and the documents should be presented to the supervisory customs office.
Type of customs warehouse
Customs warehouses can be:
• ''public'' where the goods may be stored by any person (deponent) should the holder of the warehouse accept him/her, and deponent must prove acceptance for accommodation in a custom warehouse or;
• ''private'' where goods can be stored only by the holder of the warehouse, ie the holder of the warehouse and deponent is same person, who is not necessarily the owner of the goods. Basic for storage of goods in private customs warehouse may be buying goods abroad or selling goods on behalf of a foreign person on a basis of contract on representation.
The request for authorization for keeping customs warehouse is filed to the Sector for Customs at the Central Office of the Administration on the form in the Annex 43 of the Decision, completed in accordance with the explanations for completing the form given in attachment. With the declaration it is required to enclose the documents listed in the Article 12.2 of the Instruction, pertaining to evidence of registration of the activity, adequacy of premises, economic justification etc, including the form in Annex 1 of the same Instruction. The authorization shall be issued within 60 days from the day of filing the request.
Should the customs warehouse be approved for temporary placement of goods in the status of temporary placement, in this case that part of the area of customs warehouse is intended for temporary placement must be physically separated from the section of customs warehouse the premises where the foreign goods are stored in the process of customs warehousing. Temporary placement in customs warehouse can’t predominate in related to placement foreign goods in process of custom warehousing.
Responsibilities of the warehouse keeper.
Holder of customs warehouse, person who is approved to lead the a customs warehouse, shall be responsible for the following:
• That the goods, while in the process of customs warehousing are not taken from customs supervision;
|For more information please contact the 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