The Custom Tariff is the key instrument used for proper classification of goods subject to import or export. Classification of goods according to the Customs Tariff means determination of the tariff code for the goods in question as per the Customs Tariff Law and the regulations derived from this Law.

The Customs Tariff of the Republic of Macedonia is a constituent part of the Customs Tariff Law (Official Gazette of the Republic of Macedonia no. 23/2003, 69/2004, 10/2008, 35/2010, 11/2012, 93/2013, 44/15 and 81/15)

The Nomenclature of the Customs Tariff which is incorporated in the Customs Tariff is harmonized with the Nomenclature of the Harmonized System and Combined Nomenclature of the European Community.

The Customs Tariff is revised and amended every year, in conformity with the amendments to the Combined Nomenclature of the European Union.  The alignment is made by Decision on harmonization of and amendment to the Customs Tariff, adopted by the Government of the Republic of Macedonia annually, with its application as from 1st January the following year. The aligning amendments refer to the system of designations of the goods, system of numeric marking, unit prices, as well as notes concerning particular sections and chapters. The customs duties are determined by the Customs Tariff Law.

Constituent parts of the text of the Customs Tariff:

Customs Clearance Guide 2017.xls

Customs Clearance Guide 2017.doc  (compressed in ZIP format)

The text includes the preferential rates of customs duties applied with the countries that have concluded a free trade agreement with the Republic of Macedonia. The Customs Clearance Guide consists of the complete texts of the Decision on harmonization of and amendment to the Customs Tariff and the Decision on classification of goods pursuant to the forms of export and import. The classification is in conformity with the applied Decisions of the Harmonized System Committee that are confirmed by the World Customs Organization as opinions on the classification.