Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Sheep were declared for customs clearance, and lambs were imported

Customs officers, at the Gradiška customs office, detected a violation and temporarily seized 220 pieces of lamb, the total value, including import duties, is estimated at BAM 35,633.

During import customs clearance, the importer from Posušje declared 300 pieces of sheep for slaughter of the III class in the customs declaration for import into Bosnia and Herzegovina. Due to the discrepancy in the number of sheep and the total weight, a detailed inspection of the shipment, weighing and flattening of the ear tags of the animals was carried out. It was determined that the truck was carrying 80 slughter sheep Class III and 220 lambs. By falsely declaring the goods, an attempt was made to avoid paying the actually foreseen import duties. Namely, when importing sheep from Croatia to Bosnia and Herzegovina, only VAT is paid on the established customs value, while when importing lambs, in addition to VAT, customs duty of 10% is also paid, as well as a levy in the amount of BAM 0.50 per kg. Thus, the total value of the lambs is estimated at BAM 35,633, of which only BAM 9,902 is related to import duties. The lambs were temporarily seized, and due to the specificity of this type of goods and the mandatory quarantine, they are kept at the importer’s place until the procedure is completed and the animals are sold.