Customs is the basic import duty charged on goods imported into the customs territory of Bosnia and Herzegovina.
By their basic characteristics customs is classified in group of indirect taxes, charging the consumption, included in the price of goods and shifted to the consumer what was referred to as a form of sales tax.
Customs has the basic elements and taxes. Those are customs creditor, debtor customs, customs basis, tariff rate, customs benefits.
The obligation to pay duty arises when the goods exceeds the customs line, while in other forms of taxation that fact plays no role.
Unique customs system in Bosnia and Herzegovina was established in the year 2005, and its basic elements are defined by the Law on Customs Policy which applies to the whole territory of Bosnia and Herzegovina.
Customs along with other types of indirect taxes is paid to the Single Account of the Indirect Taxation.