Customs Duty — Importing goods to North Macedonia
Customs duty is a charge paid when importing goods to North Macedonia. The rate depends on the type of goods and country of origin. Additionally, import VAT is also paid.
Definition
Customs duty is a charge paid when importing goods to North Macedonia. The rate depends on the type of goods and country of origin. Additionally, import VAT is also paid.
Details
Rates: 0-20% depending on tariff number. EU goods: 0% (Stabilization and Association Agreement). Import VAT: 18% (or 5% for reduced-rate goods) on customs value + duty. Base: CIF value (price + insurance + freight). Procedure: customs declaration (ECD form) + payment → goods release.
Example
Importing equipment from China: value 5,000 EUR, duty 5% = 250 EUR, VAT 18% on (5,000 + 250) = 945 EUR. Total charges: 1,195 EUR. Import VAT is deducted as input VAT.