Laws and regulations of the temporary warehousing regime
The procedure for temporary storage of goods is applied in accordance with the Customs Code (Article 60-63), (Official Gazette 39/05; , 158/10 and 44/11), and the Regulation on the Implementation of the Customs Code (Article 96-100).
Procedure of authorization of temporary warehousing regime
|Goods under customs supervision are treated as temporary warehoused goods until the moment they are assigned a customs-approved treatment or use. The temporary warehoused goods are kept only in premises and manners approved and defined by the customs authority. The premises for temporary warehousing of goods must satisfy certain criteria described in the guidelines for the warehouses for temporary storage of goods. Temporarily warehoused goods may be handled only in manners which allow maintenance of goods in an unaltered state. The customs authority may request the owner of the goods to submit a payment guarantee for the customs debt that might arise from such a procedure.
|Goods are stored in premises for temporary storage based on theSummary Declaration. The collective declaration is a document used for keeping records of the goods which is required for all measures and procedures during the supervision of the temporarily stored goods. Collective declaration is submitted by the person authorized to own premises for temporary storage of goods or a person who, at the same time, is seeking an authorization for premises for temporary storage of goods.
Collective declaration may be submitted in one of the following forms:
- sheet 4 of the transit declaration in the form of a Single Administrative Document (SAD) (T1);
- sheet 4 of the transit declaration in the form of a SAD (T1) accompanied by SAD – BIS;
- sheet 4 of the transit declaration in the form of a SAD (T1) accompanied by bills of lading.
The time limit for undertaking the necessary formalities for customs-approved treatment or use related to temporarily stored goods for which a collective declaration was submitted is 20 days from the day of the submission of the collective declaration. A shorter period may be determined on the basis of the information of the customs authority or upon the applicant's request. Also, the time limit may be extended for 10 days upon written request containing reasonable justification, submitted by the owner of the goods or the person entitled to manage the goods.
The temporary storage of goods terminates when the required documents for release of goods for free circulation are submitted to the customs authority or when goods are placed under different customs procedure. Such documents are outlined in the by-law on temporary storage.
|MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
tel. +389 23 116 188
fax: +389 23 237 832