Customs policy in the Republic of Macedonia is aimed at increasing the international competitiveness of domestic economic entities, i.e., achieving economic growth and development of the national economy by supporting domestic agriculture, industry, and transport, and by abolishing or reducing rates for goods that are not produced in the Republic of Macedonia. Thus, the fiscal function of customs gains secondary importance, while the protective and developmental functions have primary importance.
The Ministry of Finance pays special attention to the impact of customs duties on changes in relative prices, and consequently on changes in the values of imports and exports, the balance of trade, the development of specific sectors, and the national economy as a whole.
The legal bases of the customs policy of the Republic of Macedonia are aligned with the practice of the European Union and correspond to the rules applied by the World Trade Organization (WTO). The legal bases of the customs system and policy are defined in the Customs Law, the Law on Customs Tariffs, the Law on Customs Measures for the Protection of Intellectual Property Rights, and other regulations and agreements that the Republic of Macedonia has concluded.
The Customs Law regulates the rights and obligations of persons and customs authorities regarding goods in passenger and goods traffic between the customs territory of the Republic of Macedonia and foreign customs territories. The Law on Customs Tariffs prescribes the rules for calculating customs duties, the system of names for goods imported and exported in the Republic of Macedonia, tariff numbers and tariff marks, and applicable customs duties.
Harmonization and amendments to the Customs Tariff according to changes in the Combined Nomenclature adopted by the European Commission, regarding the system of names of goods, numerical classification, unit measures, and notes to corresponding sections and chapters, are carried out annually by a Government Decision of the Republic of Macedonia, effective from January 1 of the following year.
The Customs Administration of the Republic of Macedonia is responsible for implementing customs regulations, i.e., performing customs supervision, customs control, and customs clearance of goods.
