Laws and regulations on customs warehousing?
|Customs warehousing in the Republic of Macedonia is implemented in accordance with the Customs Code (articles 110-127), Customs Code (Official Gazette 39/05; 04/08, 158/10 and 44/11), the Regulation on Customs Code Implementation (articles 127, 184-191, 334-344) and the Law on VAT.|
What is subject of customs warehousing?
|The customs warehousing procedure implies that the imported goods are not released into circulation upon their entry in the economy, but are stored in warehouses until the relevant import duties are paid, the goods are exported or placed under another customs procedure. Furthermore, goods that have already been imported and placed under another customs procedure that has an economic effect (e.g. inward processing, temporary import), following the completion of such procedure may be stored for the purpose of its export.|
The Regulation on customs warehousing lays down the special conditions which have to be met in order to place domestic goods under a customs warehousing procedure. The customs warehousing procedure is carried out without the payment of import duties, VAT and excise tax, and the goods are treated as goods in a customs area. The goods may remain in the customs warehouse for an unlimited period of time. Under specific circumstances, when it is necessitated by the nature of the goods, the customs authority may set forth a specific period of warehousing of the goods.
What is the authorization procedure?
|The authorization for operation of a customs warehouse is issued by the Customs Administration of the Republic of Macedonia, with the exception of the case when the customs authority operates the customs warehouse. The requirements for operation of a customs warehouse are laid down by the Customs Code, Official Gazette 39/05 and , and by the Regulation on customs warehousing . The authorization is granted only to legal persons established in the Republic of Macedonia.|
The goods are placed under a customs warehousing procedure on a written request by the importer or warehousekeeper immediately after their entry into the customs area (upon the completion of the transit procedure); upon completion of the inward processing procedure or the procedure for processing under customs control in a regular warehousing procedure; upon completion of the temporary import in a regular warehousing procedure; upon completion of the procedure for drawback of import duties for goods intended for re-export. The customs warehousing procedure is carried out in accordance with the customs declaration in a regular procedure, while in certain cases specific procedures, which are elaborated in detail in the Regulation on customs warehousing, are carried out. In addition to the customs declaration, the following documents shall be mandatorily submitted: the underlying invoice used for declaration of the customs value of the goods, transport documents or documents pertaining to a preceding customs procedure, and proof of the fulfilment of trade policy measures applying to the entry of goods in the customs area. In certain cases, the declaration on the customs value of the goods is also submitted. Upon completion of the customs procedure, the goods are stored in the designated warehouse.
Type of customs warehouse
|Customs warehouses may be either public or private. The public customs warehouse is a warehouse available for use by any person, while the private customs warehouse is a warehouse where the storage of goods is reserved for the warehousekeeper, who is also the warehouse user (depositor), but not necessarily the owner of the goods. The storage of goods in the public customs warehouses in the Republic of Macedonia is carried out in the name of the owner of the goods, and the warehouse keeper is obliged to provide for a customs supervision over the warehoused goods and for the fulfilling of the obligations arising from the customs warehousing procedure. In the case of private customs warehouses, the declaration for placement of the goods under the customs warehousing procedure must be in the name of the user, i.e. warehousekeeper. The warehoused goods may be owned by the warehousekeeper, by a foreign person or by a person established in the Republic of Macedonia.|
Responsibilities of the warehouse keeper.
The warehousekeeper is obliged to keep stock records of the goods placed under customs warehousing procedure and to ensure that the while the goods are in the customs warehouse they will not be removed from customs supervision.
MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA
– CUSTOMS ADMINISTRATION
Lazar Licenoski 13
tel. +389 23 116 188
fax: +389 23 237 832