Laws and regulations
Outward processing in the Republic of Macedonia is applicable according to the Customs Code (article 97-104; 158-173), Official Gazette 39/05; 04/08; 158/10 and 44/11) the Regulation for the Customs Code Implementation (article 311-333, 396-403) and the Law on VAT, (article 27).
|Outward processing allows for complete or partial relief of payment of import duties and VAT for domestic goods imported again, after it has been temporarily exported from the customs area of the Republic of Macedonia, in order to undergo processing operations.|
|Outward processing includes the following processing operations:|
- working of goods, including its assembly or installation or its integration in other goods;
- Processing of goods;
- Completion of goods;
- The repair of goods, including restoring them and putting them in order;
- Goods exported for replacement.
The procedure may be applied on all types of goods. Upon receipt of the outward processing permit, the goods shall be subject to the same customs procedure as with the regular export of goods. The following must be submitted additionally to the Customs Declaration: Invoice based on which the customs value of the goods is declared, photocopy of the outward processing permit and other accompanying documents (permits, etc.). Apart from the regular customs procedure, in certain cases special procedures are applied, which have been described in detail in the Regulation on outward processing. After completion of the customs procedure, the goods may be exported.
In case of re-import of the goods that were subject of an outward processing, the procedure for regular import applies, whereas evidence should be submitted that the goods had been exported for outward processing. For this purpose, the valid documents include the sheets of the Customs Declaration which confirm the export, specification of the value according to the value added method or according to the method of difference between duties, a guarantee for the goods if complete or partial relief of import duties is required, when the goods under guarantee have been repaired or replaced, service contract or extended guarantee and other accompanying documents.
An outward processing permit is issued by theCustoms Administration of the Republic of Macedonia , upon written request from a legal or physical entity conducting the procedure or having the capacity of organizer of the procedure. The person must have a seat/residence in the Republic of Macedonia. The condition for issuing a temporary export permit is for the goods to be domestic, to be possible to be recognized after the processing, not to threaten the interests of domestic producers, to have the possibility for customs custody and monitoring the procedure and the necessary administrative activities not to exceed the economic benefit of the required procedure. The Customs Administration of the Republic of Macedonia is obliged to respond to the request within a period of 20 days upon submission of the complete documentation.
Period for re-import of compensating goods
The validity period of the permit for export for outward processing depends on the case and it is determined by the Customs Administration of the Republic of Macedonia.
Systems/methods used for calculation of import duties
In the outward processing including working, processing and completion of the goods, two methods are applicable for calculation of the import duties and VAT: The method of added value and the method for difference in duties. According to the added value method, the basis for payment of the import duties and VAT shall be the sum of the expenses of the outward processing abroad, the transportation and other additional costs for realization of the outward processing of the goods. At customs clearance, the current tariff rate for the those products shall be applied. The method of added value cannot be applied to foreign goods or goods which have been put in market circulation before export with customs rate with value zero.
Documents, certificates, used during outward processing
|MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA|
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
tel. +389 23 116 188
fax: +389 23 237 832