The spokesperson of ITA Ratko Kovacevic noted that citizens of BiH and foreign nationals are exempt from paying customs duties on goods with minor value (goods of a non-commercial character) from abroad in letters and postage shipments in the value of up to 50 BAM.
However, this does not refer to alcoholic products, perfumes, and toilet waters, tobacco and tobacco products.
“The usual receipt of shipments, in terms of the exemption, means receiving the package from abroad once a week. Packages that fulfill the conditions for the aforementioned exemption from paying customs are exempt from paying VAT as well,” stated Kovacevic.
“If a citizen of BiH receives a shipment from a physical person from abroad, on the already established customs value is charged unique customs rate of 10 % for the non-commercial goods, and then the total amount is the basis for the calculation of 17 % of VAT. The base also includes all the costs from the import of goods, such as transportation, insurance etc.”, noted Kovacevic.
In order for the shipment to belong to a non-commercial commodity, its value must not exceed 1,500 BAM.
(Source: akta.ba)