For all new importers from the Western Balkan countries, and their carriers, we have made an article to import formalities. The countries of the Western Balkans include Albania, Bosnia and Herzegovina, the Republic of North Macedonia, Kosovo, Montenegro, and Serbia. Applicant countries for accession to European Union membership are still subject to stricter customs regulations and procedures.
Today we focus on the specificities of customs procedures for the import of goods from the Western Balkan countries. At this place, we will focus on the various participants in the supply chain, i.e. the obligations of the importer, the freight forwarder, and the carrier.
Import clearance of goods from Western Balkan countries
Import clearance is subject to customs procedure 40, which means the release for free circulation of goods for home use at the time of payment of customs duties, VAT and other duties (agricultural duties, excise duties, DMV).
If the goods undergoes import customs clearance in the territory of the destination country, all duties must be paid before the release of these goods into free circulation for the importer to be able to dispose of them freely.
! Specialty!
If goods have a preferential origin, they may be provided at a reduced rate, free of duty.
This means they are not required to pay customs duties; only VAT is payable on importation. The preferential origin may be proved in different ways:
- using a EUR.1 Form,
- the exporter's declaration on the invoice, or
- the declaration by the approved exporter on the invoice.
The advantages of customs procedure 40 are mainly:
- after the customs procedure has been completed, goods are free to disposal fort the importer
· the possibility of customs clearance based on simplifications,
- method of payment of VAT — SELF-TAX OPTION:
a. based on changes in tax laws, importers who are taxable persons and thus registered for VAT services in Slovenia have the possibility of simplifying VAT on imports
b. in that case, the VAT on the importation of the goods shall be shown in the VAT return and paid within the period within which the taxable person must indicate the VAT return.
Weaknesses of the customs procedure 40:
- the provision of available liquid assets to finance customs duties and VAT.
Obligations of participants:
Importer
- applicable EORI and VAT number,
- the authorisation to represent the freight forwarder,
- bridge the payment of import duties through own or the freight forwarder's guarantee.
Carrier
- a duly completed CMR showing where the consignment is intended and who the final consignee is.
Freight forwarder
- documentary control,
- verification of the validity of the VAT number and EORI number,
- preparation of import documentation,
- pledged assets (warranty).
Logistics company RCM d.o.o. arranges all necessary documentation for the export or import of goods into Slovenia or western Balkan countries in branch offices on border crossing Obrezje, border crossing Gruskovje, Koper and Novo mesto.
Customers with customs storage needs are directed to our own customs warehouse in Kozina.
For more information, please contact [email protected].
Your RCM Team