The rules on the single customs rate are prescribed in the BiH Customs Tariff for 2024, PART I (Introductory Provisions), Section II (Special Provisions), point B. The rules on the uniform customs rate are, we quote:
- Rules on the uniform customs rate
- A single customs rate of 10% ad valorem is applied to goods that are in shipments sent by natural persons from abroad to natural persons in Bosnia and Herzegovina or that are in the personal luggage of passengers.
This single customs rate of 10% will be applied, provided that the customs value of the goods subject to the payment of import duties does not exceed BAM 5 000 per shipment or per passenger and provided that it is not an import for commercial purposes.
The single customs rate cannot be applied to goods that, according to the Law on Excises in Bosnia and Herzegovina, are subject to the obligation to be marked with excise stamps.
- If it concerns shipments sent by natural persons from abroad to natural persons in Bosnia and Herzegovina, the import is not for commercial purposes, if the shipments are occasional and contain goods exclusively intended for the recipient’s own use or that of his family, and which by their type and quantity do not reflect any commercial interest, and that the sender sends them to the recipient without any payment.
If it is about goods contained in the passenger’s personal luggage, the import is not for commercial purposes, if it is about goods that the passenger periodically imports or brings in when arriving from abroad, and which is exclusively intended for the passenger’s own use or his family’s, or as a gift, and which, by its type and quantity, does not indicate that it is an import for commercial purposes.
- The uniform customs rate will not be applied to goods imported under the conditions from points 1 and 2 of these Rules, if the recipient of the shipment or the passenger requires that the import duties be calculated at the customs rate prescribed in the Customs Tariff for those goods. In that case, while respecting the provisions on exemption from payment of import duties, import duties will be calculated at the prescribed rate, for all goods, i.e. for the entire shipment.
Therefore, the only change in the Rules for the application of the single customs rate prescribed in the Customs Tariff for 2024 compared to the same rules contained in the earlier Customs Tariffs is reflected only in the change in the amount of the limit for the customs value of the goods to which it can be applied uniform customs rate in point 1 of those rules (second sentence) so that instead of the earlier BAM 1 500 it is now prescribed BAM 5 000.