Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Customs valuation

Customs valuation is a customs procedure implemented to determine the value of imported goods for customs purposes with the aim of applying customs regulations, including the Customs tariff of BiH and non-tariff measures prescribed by BiH regulations, regulating the field of trading in goods.

The customs value of imported goods is determined in accordance with national regulations of the importing country and those regulations have been adopted on the basis of the provisions of the World Trade Organisation Agreeement on the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT). The Agreement also lays down the methods of determining customs values which are included in national legislation as well.

Since customs value is the basis for the calculation of import duties, determining a customs value should be based on simple and impartial criteria which comply with the trading practice and the valuation procedure should be generally applicable.

You can read more on the methods and ways of determining customs value in Articles 25-33 of the Law on Customs Policy, 60 – 92 of the Decision on implementing regulations of the Law on Customs policy , and the Instruction on the customs valuation .