A guarantee for securing customs debt (hereinafter guarantee), as a rule, shall be required when placing the goods in the following suspended customs procedures:

  • customs warehousing
  • inward processing with deferred payment
  • processing under customs control
  • temporary admission with a customs declaration in written form.

A Guarantee is also required in case of temporary storage of goods.

A Guarantee is also required for release of goods in free circulation, in the following cases:

  • when deferred payment of duties is allowed,
  • when simplified customs procedures are applied: for approved deferred payment of duties – in all simplified procedures or for securing the customs debt that may incur – incomplete customs declaration,
  • in case when the goods are released prior to termination of the control (for example, when samples are taken, during procedure of verification of proof of origin etc.).

In case the person who has incurred or who may incur a customs debt is a state authority, municipality, the City of Skopje or a public legal entity, no guarantee shall be required. The customs authority may waive the provision of guarantee where the amount to be secured does not exceed 150 EUR, equivalent amount in Denars.

The guarantee, as a rule is provided by the responsible person or person that may become responsible for the customs debt. A debtor is, as a rule the declarant. In the event of indirect representation, besides the declarant, the person on whose behalf the customs declaration is submitted, shall also be a debtor (ex: importer, consignee). This means that in such case the guarantee can be lodged by any of these two persons. In the event of direct representation, a guarantee presented by the representative can be accepted, provided that this possibility is indicated with a separate clause in the submitted guarantee. The guarantee can also be lodged by an applicant for procedure with economic impact.

A guarantee may be provided in one of the following forms:

  • cash deposit or any other means of payment equivalent to a cash deposit, in denars or
  • bank guarantee, i.e. undertaking given by a guarantor.

The following forms of guarantees can be used:

  • individual guarantee or
  • comprehensive guarantee.

The bank guarantee is released:

  • when the customs debt for which the guarantee was issued has extinguished
  • when the customs debt for which the guarantee was issued can no longer arise
  • after the expiry of the deadline for collection.

Appendix 60 а – Request for obtaining authorisation for using a comprehensive guarantee

Appendix 60 b – Request for obtaining authorisation for using a comprehensive guarantee with reduced reference amount or waiver in framework of guarantee