The provisions of Article 207 of the Law on Customs Policy (Official Gazzette of BiH, No 58/15), applicable as of 25 April 2018. prescribe the cases of exemptions from payment of import and export duties (tariff preferences).
The Decision on the requirementsand procedure for attaining the right to exemption from payment of import and export duties (Official Gazzette of BiH, No 24/18) prescribes the requirements and procedure for attaining the right to exemption from payment of import duties on the release of goods for free circulation in the cases prescribed in Article 207, point a) of the Law on Customs Policy in Bosnia and Herzegovina and the limitations regarding disposal of goods which are exempt from payment of import duties, as well as the exemption from payment of export duties on exportation.
The following items shall be exempt from payment of import and export duties:
- Equipment representing investment by a foreign person
- Production equipment
- Goods for military and police forces and correctional facilities
- Goods for demining purposes
- Goods for project restoration and reconstruction purposes
- Equipment for civil protection and fire-fighting authorities
- Personal property of natural persons transferring their residence from another count ry
- Goods imported on the occasion of marriage
- Personal property inherited in another country
- School supplies, educational materials and related household items
- Goods of negligible value
- Consignments sent from one natural person to another
- Means of production and other equipment imported for the purpose of transferring business from another country
- Products obtained by farmers from Bosnia and Herzegovina in properties located in another country
- Seeds, fertilizers and farming products as well as crops taken in by agricultural producers from other countries
- Goods contained in travelers’ personal luggage
- Educational, scientific and cultural materials, scientific instruments and apparatus
- Laboratory animals and biological or chemical substances intended for scientific research
- Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
- Instruments and apparatus intended for medical researches, medical diagnosing and treatment
- Reference substances for medical products quality control
- Pharmaceutical products used at international sports events
- Goods for humanitarian organisations
- Goods for the needs of blind persons
- Goods for the needs of other disabled persons
- Goods for accident victims
- A passenger car imported by a disabled person
- Honours and recognitions
- Gifts received within international relations
- Goods intended for monarch or Heads of State
- Goods imported for promotional purposes
- Goods imported for examination, analysis and testing purposes
- Goods sent to an authority protecting copyrights or industrial and commercial patent rights
- Tourist information literature/brochure
- Various documents and items
- Utility materials for the loading and protection of goods during transport
- Straw, fodder and food for animals during transport
- Fuel and lubricants in road motor vehicles and special tanks
- Materials for the construction, maintenance or decoration of memorial plaques or cemeteries for casulties of war
- Coffins, funerary urns and ornamental funerary objects
- Exemption on the basis of international agreement
No export duties have been prescribed in Bosnia and Herzegovina currently.
The following items shall be exempt from payment of import duties:
- Goods of negligible value contained in the consignment sent directly from abroad to a recipient in Bosnia and Herzegovina whose total value does not exceed 300.00 Convertible marks per consignment.
Exemption from payment of import duties shall not be approved for: alcohol products, perfumes, toilet waters, tobacco and tobacco products.
- Goods of non-commercial nature contained in the consignment (occasional consignments) sent free of charge by a natural person from another country to a natural person in Bosnia and Herzegovina up to a value of 90.00 Convertible marks per consignment.
The abovementioned value of consignment includes the value of the goods reffered to in Article 23, paragraph 5) of the Decision on the requirements and procedure for attaining the right to exemption from payment of import and export duties, when such goods are contained in the consignment.