Adoption of the new Customs Policy Law in BiH

Tax news, July 2015

The Law on Customs Policy in Bosnia and Herzegovina has been published in the “Official Gazette of BiH”, number 58/15, dated from 21st July 2015. The Law shall enter into force on 29th July 2015, and shall apply from the day of applying implementing act, whose deadline for adoption is 6 months from the day of entering into force of this Law.

Provisions of the Law regulating the procedure on import duties exemptions shall apply from the implementation date of conditions and procedure for exercising rights on import duties exemption which will be prescribed by the Council of Ministers of BiH, whose adoption deadline is 6 months from the day this Law entered into force.

Furthermore, provisions of the Law which relate to entry and exit summary declaration, shall apply from the day of establishing adequate information system, on which the Indirect Taxation Authority shall adopt special Decision which shall be published in the “Official Gazette of BiH”.

In addition to the fact that, by adopting this Law, the obligation of gradual customs legislation harmonization in BiH towards EU acquis is being fulfilled, other notable novelties of the Law are (novelties listed below are indicative and do not represent quotations of the Law):

  • institutes of Authorised Economic Operator, internal transit, entry and exit summary declaration are introduced,
  • new exemptions are also introduced (e.g. production equipment not produced in BiH). Also existing exemptions are harmonised with the exemptions prescribed in European Union (e.g. educational, scientific and cultural materials, animals prepared for laboratory use in scientific purposes, therapeutic substances of human origin, donated medicinal instruments, supplies for victims of disasters, certain medals and awards, tourist informational literature etc.), and
  • provisions relating to compensatory interest, interest on arrears and 10 years absolute limitation period are defined in a more precise way.


If you have any questions concerning this publication, please do not hesitate to contact us:

Samir Hadžić
Senior Consultant | Tax & Legal Practice
Deloitte Advisory Services d.o.o. Sarajevo
Jadranska bb, 71 000 Sarajevo, Bosnia and Herzegovina
Tel/Direct: +387 (0)33 277 560 | Fax: +387 (0)33 277 561| Mobile: +387 (0)61 796 067 |\ba

Emir Ibišević
Manager | Tax & Legal Practice
Deloitte Advisory Services d.o.o.
Jadranska bb, 71000 Sarajevo, Bosnia and Herzegovina
Direct: +387 33 277 560 | Fax: +387 33 277 561 | Mobile: +387 61 396 047 |\ba

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