Q & A

Can NGOs be exempted from duty?

The non-governmental organizations have been discussing the issue of customs obligations for a long time, as well as the possibility to be exempted from them, taking into consideration that they carry out activities of public interest.
We have asked the authorities in the Ministry of Finance, which are the main kinds of NGO customs obligations and whether there is a possibility for their exemption.
Mrs. Lenka Petkovska from the Customs Sector in the Ministry of Finance has given the following answer:
“Every goods imported in the Republic of Macedonia is a subject to customs according to the rates determined by the Customs tariff, if it is not otherwise determined by the Customs Law.Exemptions from duty are comprised in the articles 180-184 in the Customs Law.
In these articles the exemption from duty of foreign people is regulated (diplomatic and consular missions, as well as representatives of their personnel), exemption of legal entities and exemption of state organs, that is individual users of the budget of the Republic of Macedonia.
The exemption of legal entities is regulated in the article 182, where exempted from duty are goods imported by the Red Cross of the Republic of Macedonia and other registered humanitarian and voluntary organizations in the Republic of Macedonia, for the following:
a. goods which serve for settling (satisfying) the elementary requirements of the people who need help, only if they are imported because of granting for free;
b. goods which are delivered for free by foreign people or organizations, which is not intended for resale or some other income-based activities and serves exclusively for granting for free to people who need help;
c. equipment which is delivered for free by foreign people or a foreign organization which is not intended for resale or some other income-based activity and serves exclusively for granting their life needs.
Goods for settling the elementary requirements are considered to be goods which are necessary for satisfying the elementary requirements, for example food products, clothes, linens, tents and containers for living.
These exemptions do not refer to alcohol and drinks which contain alcohol, tobacco and tobacco products, coffee, original tea and motor vehicles.
Fire-fighting organizations and other rescue services are also exempted from duty and it refers only to the goods determined by the measures for organizing and equipping the forces for protection, rescuing and help. Rescue services are considered to be the civic protection and the public services for protection, rescuing and help, except for the fire-fighting services.
This exemption also refers to imported goods which are immediately intended for cultural activities and which are not produced in the Republic of Macedonia, and goods which are intended for immediate carrying out social and educational activities.”

Lenka Petkovska,
Ministry of Finance – Republic of Macedonia