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.


Import procedure

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:

  • in written form,
  • by using data processing technique,
  • by oral declaration or any other act by which holder of the goods expresses his wish to place them under a customs procedure, when such a possibility is foreseen by regulations.

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 (

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;
•Declaration of value with the data for determining customs value;
•Documents required for application of preferential tariff measures or other measures deviating from the valid regulations which is applied on declared goods;
•All other required documents pertaining to given 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:
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,