Indirect taxation authority of Bosnia and Herzegovina

The Customs Sector of the Indirect Taxation Authority provides the customs service of Bosnia and Herzegovina. In terms of staff, it is the biggest organizational unit within the Indirect Taxation Authority. The sector officials are responsible for the implementation of the provisions related to customs, foreign trade, currency and other provisions referring to the customs policy of the state.
The sector officials apply the import and export procedures at 40 road border crossings, 30 customs branch offices, 4 border crossings at the airports, three postal depots and eight railway border crossings, as well as customs procedures in four free zones. The field activities are coordinated by the Headquarters of the Indirect Taxation Authority and four regional centres.
The sector officials are responsible for the collection of all customs duties, excise duties on imported goods and road taxes as well as for the accounting and collection of VAT on importation. In addition to the collection of fees, the Customs Sector has, in cooperation with other institutions and inspection services, considerable responsibility for security of the citizens of Bosnia and Herzegovina.
The Customs Sector officials and inspection services have responsibility for ensuring the quality and authenticity of goods, fighting against trafficking in prohibited goods and substances, as well as for the prevention of illegal movement of goods and people.