RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/807/18
9 August 2001
(01-3949)
Working Party on the Accession of the
Former Yugoslav Republic of MacedoniaOriginal:  English
ACCESSION OF THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA
Additional Questions and Replies
The Government of the Former Yugoslav Republic of Macedonia has submitted the following
replies to additional questions raised by Members, and explanatory notes to some of the replies.
_______________
TABLE OF CONTENTS
(b) Monetary and fiscal policy .................................................................................................. .....1
(iii) Sales Ta x on Goods........................................................................................................ ...........1
(e) Competition  policies ........................................................................................................ .........3
5. Laws and Legal Acts......................................................................................................... ........4
IV. POLICIES AFFECTIN G TRADE IN GOODS .....................................................................5
1. Import Regulation........................................................................................................... ..........5
(c) Tariff quotas, ta riff exemptions............................................................................................ ...7
(d) Other duties and charges.................................................................................................... ......8
(f) Import licensing procedures ................................................................................................. ...9
(h) Customs valuation........................................................................................................... ........11
(l) Rules of  Orig in ............................................................................................................. ...........12
(m) Anti-dump ing regime ......................................................................................................... ....12
(n) Countervailing duty regime ................................................................................................. ..12
(o) Safeguard regime ........................................................................................................... .........13
2. Export Regulation........................................................................................................... ........13
(f) Export financing, subsidy and promotion policies...............................................................13
3. Internal Policies, Affectin g Foreign Trade in Goods...........................................................15
(b) Technical regulations and standards ....................................................................................15
(c) Sanitary and phytosanitary measures...................................................................................19
(e) State-tradi ng practices ..................................................................................................... ......27
(g) Free econom ic zones ........................................................................................................ .......28
(l) Government procurement practices .....................................................................................284. Policies Affecting Foreign Trad e in Agricultural Products ................................................29WT/ACC/807/18
Page ii
(e) Internal  policies.......................................................................................................... .............29
5. Policies Affecting Foreign Trade in Other Sectors ..............................................................34
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................35
VI. TRADE-RELATED SE RVICES RE GIME .........................................................................43
1. General..................................................................................................................... ................43
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS
WITH THIRD COUNTRIES ................................................................................................50
1. Bilateral or Plurilateral Agreements Relating to Foreign Trade in Goods and
Trade in Services.............................................................................................................. .......50
2. Economic integration, customs unions and free-trade area agreements ...........................51
ANNEX .......................................................................................................................... .......................57
Explanatory Notes.............................................................................................................. ..................57
ATTACHME NT 1 ................................................................................................................... ............90
ATTACHME NT 2 ................................................................................................................... ............94
ATTACHME NT 3 ................................................................................................................... ............98
ATTACHME NT 4 ................................................................................................................... ..........132
ATTACHME NT 5 ................................................................................................................... ..........133
ATTACHME NT 6 ................................................................................................................... ..........149
ATTACHME NT 7 ................................................................................................................... ..........150
ATTACHME NT 8 ................................................................................................................... ..........151
ATTACHME NT 9 ................................................................................................................... ..........153
ATTACHME NT 10 .................................................................................................................. .........154
ATTACHME NT 11 .................................................................................................................. .........161
ATTACHME NT 12 .................................................................................................................. .........166
ATTACHME NT 13 .................................................................................................................. .........172WT/ACC/807/18
Page 1
Question 1
The response to question 9 of WT /ACC/807/5 states that maximum pr ices are applied to certain
food products and for communication, energy, transportation, and utility services for "anti
monopoly" purposes and to ensure public access at reasonable prices.  These controls are
limited to six months. Is this correct?
Answer:
No. Maximum prices are applicable only to production and trade with petrol and petrol
derivatives, and production and supply of raw water for consumption and industrial use. These
controls are reviewed every six months.
Question 2
The same legal authority, however, Article 24 of the Law on Trade, provides for "protective
prices" for domestic agricultural output.  In this context, the response to question 1
WT/ACC/807/12, seeking further information on these controls, is inadequate.
Answer:
On protective prices for agricultural products, see Section IV.4 – Policies affecting trade in
agricultural products.
(b) Monetary and fiscal policy
(iii) Sales Tax on Goods
Question 3
The response to question 9 of WT/ACC/807/12 stat es that a new Law on Excise Taxes would
"reconcile" the rates of the VAT and excise ta xes in order to reduce the aggregate tax burden in
Macedonia, as of 1 April 2001.
Please confirm that Macedonia's new excise tax regime will be implemented as planned on
April 1, and describe the scope and level of the excise taxes authorized.
Answer:
The new Law on Excise Taxes was enacted on 24 April 2001(Official Gazette 32/01). It came
into operation on 1 July 2001.  The scope and the amount of excise taxes appears in Table 3 in theAnnex.
Question 4
Please describe precisely how these excise taxes will be "reconciled" with the VAT.  Will
assessment of the VAT exempt a good from the Excise Tax?  Were the levels of the excise taxes
changed?WT/ACC/807/18
Page 2
Answer:
The value added tax and the excise tax are two different tax systems. The new Law on Excise
Taxes has just "reconciled" the techniques and me thods of assessment and collection where both taxes
are payable on the same product.
As mentioned in the explanatory note, the assessment of VAT does not exempt a product
from excise tax.
The new Law on Excise Taxes introduces changes in the number and type of products and
levels of excise taxes. For details, consult the Table on page 16 of WT/ACC/807/5 and Table 3 above.
Question 5
Macedonia stated that it will reconcile the exci se with the VAT (refer to answer to question 8 of
WT/ACC/807/12).  Can Macedonian advise where they are at regarding progress?
Answer:
See the Answer to question 4.
Question 6
Refer Question 10 Answer of WT/ACC/807/12.  Macedonia states that the new law (mentioned
above) will equalize the excise tax for both domestic and imported tobacco products and that
they intend to bring all of its tax provisions in compliance with Article III of GATT 1994.  Can
Macedonia advise on progress?
Answer:
Tobacco is the only product subject to different tax treatment for domestic products and
imports. The reason is the very sensitive economic base of the domestic tobacco production industry
which grows a unique tobacco leaf still in need of international market recognition.
Serious efforts are being made to do away with the tax differentiation between domestic and
imported tobacco by establishing an export market for the fine-leaf domestic tobacco. Furthermore,
the Government of Macedonia, on its session held on 5 June 2001, took the position that the excise
taxes for domestic and imported products will be equalized by the time of accession of Macedonia to
the WTO.
Question 7
We will be interested in examining, when read y, the draft law regulating the new excise tax
regime.
Answer:
The Law on Excise Taxes was enacted on 24 April 2001. An English translation is being
prepared and it will be submitted to the Working Party as soon as completed.WT/ACC/807/18
Page 3
(e) Competition policies
Question 8
Macedonia states that procedures for the implementation of competition laws are being
developed. Please inform the Working Party on the status of these procedures.
Answer:
Pursuant to the provisions of the Law Against Limiting Competition (Official Gazette 80/99),
Monopoly Authorities was established, as a separate agency within the Ministry of Economy. The
main objective of the Monopoly Authorities is to observe, protect and develop competition on the
Macedonian market by means of implementing applicable legal provisions.
The Monopoly Authorities is managed by a dir ector and it has two organizational units:
- Department for Procedures and Decisions - responsible for rulings on specific cases;
and
- Department for Following and Analyzing th e Market Conditions - responsible for
examining the market position of commercial entities, and observe market  changes,
in general.
In its operations, in addition to the provisions of the Law Against Limiting the Competition,
the Monopoly Authorities applies the provisions of the Law on General Administrative Procedure andthe Law on Misdemeanors.
At present, the Monopoly Authorities is working on the preparation of amendments to the
Law Against Limiting Competition in terms of its harmonization with the competition rules of the
European Union.
The activities of the Monopoly Authorities for improvements in the area of market
competition are facilitated by the technical assistance provided to Macedonia by the German
Foundation on Technical Cooperation (GTZ) and the Organization for Economic Cooperation and
Development (OECD).
Additional information on the organization and operation of the Monopoly Authorities may
be found in its Web Site www.mon.upr.gov.mk .
Question 9
With reference to Article 13 of the draft Law on Consumer Protection, could Macedonia
provide the list of "certain products or categories" referenced in this Article?
Answer:
Questions asked with reference to Articles 13, 14 and 15 of the draft Law on Consumer
Protection are outdated.
The Law on Consumer Protection was enacted by the Macedonian Parliament on
26 July 2000 and published in Official Gazette 63/00. The final text of the law does not contain any
provisions identical or similar to Articles 13, 14 and 15 of the draft. Moreover, it does not address the
issues of these articles at all.WT/ACC/807/18
Page 4
Translation of the Law on Consumer Protection in to English is underway. The translation will
be submitted to the Working Party as soon as it is completed.
Question 10
Is labeling in English, bilingual labels, or stickers allowed under Article 14 (1) of the draft Law
on Consumer Protection?
Answer:
See the answer to question 9.
Question 11
Could Macedonia please provide a list of the ob ligatory markings and the special regulations on
the way certain products or categories should be marked, as referenced in Article 14 (2) of the
draft Law on Consumer Protection?
Answer:
See the answer to question 9.
Question 12
How does Macedonia communicate to traders and other interested parties information on the
exceptions, or any changes to the exceptions, re ferenced in Article 15 draft Law on Consumer
Protection?
Answer:
See the answer to question 9.
Question 13
Under what conditions or situations would Maced onia take the actions referenced in Article 15
of the draft Law on Consumer Protection ?
Answer:
See the answer to question 9.
5. Laws and Legal Acts
Question 14
We suggest that Macedonia prepare a synoptic ta ble along the lines of those produced by other
WTO accession applicants listing the specific pieces of prospective legislation and implementing
regulations relevant to adoption of WTO provisions.
The table should list, by issue or WTO Agreement, the specific draft legal instruments
Macedonia is preparing to address WTO compli ance, their current status in the legislative
system, and their projected date of enactment.WT/ACC/807/18
Page 5
Answer:
The action plan of legislation activities has been submitted and may be found under reference
number WT/ACC/807/17.  In the interests of transparency, this document will be regularly updated.
The next update will be submitted well prior to the next Working Party meeting.
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import Regulation
Question 15
The response to question 21 in WT/ACC/807/12 states that "according to Articles 684 and 687
of the Law on Trade Companies, registration in the Republic of Macedonia [with the Trade
Registry] is prescribed only for foreign companies and foreign sole proprietors (individuals)
who conduct trade activities or operations "on the territory of the republic of Macedonia"".
Please clarify: Would it be possible for firms and individuals, whether foreign or domestic, to be
the importer or exporter of record for goods sold  to or from Macedonia without registration in
the Trade Registry if they were not physical ly present in Macedonia  at the time of the
transaction, or must the importer or exporter of record always be a firm or sole proprietor
registered with the Macedonian government, since, by definition, it is conducting trade activities
or operations?
Answer:
A firm or an individual selling and shipping goods to a buyer in Macedonia (or buying and
receiving goods from a seller in Macedonia) requires no registration or any other formality in
Macedonia. Such firm or individual is conducting business with a firm or person in Macedonia, and is
not operating on the territory of Macedonia.  The respective activity is a standard international sale ofgoods transaction, and the Macedonian law recognizes its inherently international character as a
transborder transaction. It does not attempt, as some countries do, to extend any long-arm
jurisdictional reach to such transactions.
Question 16
Please confirm that foreign firms and individuals wishing to conduct trade operations in
Macedonia have a choice as to whether they register as branches of foreign firms or as
Macedonian firms.  If not, please explain.
Answer:
A foreign firm or individual, interested in conducting business  in Macedonia, has a variety of
business organization choices.  The firm or the individual may, as described above, establish and
register a branch. As an alternative, the firm or  the individual may form a firm (a company or a
partnership) or a sole proprietorship in Macedonia. Such business entity may be fully owned by itsforeign owner. As described above, several types of company structures are made available by the
Law on Trade Companies.  Their choice is dependent on the business planning requirements of the
respective foreign investors.  Finally, the foreign company (firm) or individual may acquire all or part
of the interest in an existing Macedonian company.WT/ACC/807/18
Page 6
Question 17
Please indicate any capital investment requirements or fees additional to the $150 fee for
normal registration with the Trade Registry th at are required of foreign firms or individuals
wishing to conduct trade operations in Macedonia.
Answer:
As in other countries, there are fees payable for incorporation, registration, and other
government formalities. In Macedonia such fees are nominal. According the Law on Court Fees and
the Law on Administrative Fees, the following fees are payable for company registration:
− application for registration, MKD 1,200;
− decision for establishment of a company, MKD 2,500;
− amendment in registration MKD 1,000 for one change and MKD 500 for any additional
change, but not exceeding MKD 2,500 in total;
− publication of an announcement of registration in the Official Gazette, MKD 857;
− publication of an announcement of any change in the registration, MKD 547;
− statistical entry, MKD 100;
− state administrative fee, MKD 800;
− customs registration number fee , MKD 50; and
− notarial fee for the  certification of documents, MKD 1,200.
[The approximate rate of exchange is US$ 1 = MKD 75, DM 1 = MKD 33.]
According the Law on Trade Companies, Article 112  a minimum capital of DM 5,000 is
required for the establishment of a limited liab ility company.  The minimum capital required to
incorporate a joint-stock company with the distribution of stock by a public offer is DM 50 ,000,
according to Article 224 of the Law on Trade Companies. Where no public offer is intended, the
minimum is DM 20,000.
The requirement of minimum capital for banks and insurance companies is different:
− Banks with restricted operational rights, i.e., established pursuant to Article 45 of the Law
on Banks, require a minimum capital equivalent to 3,500,000 Euros.
− Banks with broader operational rights, established under Article 46 of the Law on Banks,
require a minimum capital equivalent to 9,000,000 Euros.
− Saving houses, established by Law on Banks and Saving Houses (only the provisions
relating to saving houses of that law are still in force), require a minimum capital of
500,000 Deutsche Marks.
For insurance companies the minimum capital requirements pursuant to the Law on Insurance
are as follows:
− 750,000  Euros for the  conduct of both  life and other insurance business; and
− 1,000,000 Euros for the conduct of reinsurance business.WT/ACC/807/18
Page 7
Question 18
Please clarify whether the right to import is  considered synonymous in Macedonian law with
the right to distribute imported goods in th e Macedonian market at either the wholesale or
retail level, e.g., does registration as an importer/exporter automatically serve as registration for
the sale of the imported goods within Macedonia, and if so, at what level of distribution.
Answer:
Distribution of goods on the territory of Macedonia is a distinctly domestic activity according
to the legal norms and business concepts accepted in any country.  Conceivably, as by the means of
"mail orders", a foreign seller located outside Macedonia may sell and ship goods from abroad to
many buyers in Macedonia.  Subscription, for example, to the Economist magazine is a case in point.
In such circumstances the sale is from another country to Macedonia.  It is a transborder transaction.
It is not subject to Macedonian registration requirements.
Where, however, a foreign business entity establishes stores or other distribution points in
Macedonia and brings goods from another country for sale in such stores or distribution points, then
its sales to the consumers within Macedonia are domestic activities subject to Macedonian law.  For
example, a large Greek food chain has established  several  supermarkets in Skopje and in some other
Macedonian towns. Whereas shipments of food to th ese supermarkets from abroad are international
transborder transactions, the supermarkets themselves are operated by a Macedonian subsidiary of the
Greek parent company.  Sales by the subsidiary are domestic. The subsidiary must be established and
registered according to Macedonian law (i.e., the Macedonian Law on Trade Companies).  However,
as explained above, the sales and shipments of goods by the parent company to the subsidiary are
transborder transactions. The parent company is not required to register in order to ship the productsacross the border to Macedonia.
Question 19
Does a company that operates "on the territory of Macedonia" must list foreign trade as an
objective in order to engage in foreign trade activities?
Answer:
Yes, in order to engage in foreign trade activit ies, company must have "foreign trade" listed
as one of its objects or activities.
(c) Tariff quotas, tariff exemptions
Question 20
The response to question 41 of WT/ACC/807/12 notes that Article 24a of the current Law on
Customs establishes that tariff quotas on "good s that are not produced in the Republic of
Macedonia, or the production of which does not cover the needs [of Macedonia]" apply to allcountries, and that a new Customs Tariff Law will eliminate this provision in connection with
revisions of Macedonia's applied tariff rates.
Please indicate when the new Law on Custom  Tariff will be enacted and available for WP
review.  Please confirm that th e new Law will eliminate the use of TRQ tariff exemptions for
goods not produced in Macedonia.WT/ACC/807/18
Page 8
Answer:
The tariff rate quota system pursuant to Article 24a of the Customs Law is being examined
by the Government of the Republic of Macedonia. It is expected to be put in compliance with the
WTO requirements. The date of its being put in co mpliance will be submitted to the Working Party by
the time of  the next meeting.
Question 21
We welcome Macedonia's intention to abolish all TRQs (refer Question 41, WT/ACC/807/12).
Answer:
See the answer to question 20.
(d) Other duties and charges
Question 22
Concerning  Macedonia's one per cent fee on im ports for customs evidential services, we note
Macedonia's statement in response to question 35 in WT/ACC/807/12 that Macedonia intends
"to abolish the ad valorem  charge for services rendered by 1 January 2002 and thereby put its
fee system in compliance with Article VIII of the GATT 1994".  Please identify the specific
citation and provide the legislation by which this will be accomplished.
Answer:
The abolition of the one per cent on imports for customs services rendered was originally
provided in Article 170, paragraph 1 of the La w on Amending and Revising the Law on Customs
(Official Gazette 25/00). The abolition date pursuant to this Article was 31 December 2000.
This date was changed by Article 8 of the Law on Amending and Revising the Law on
Customs (Official Gazette 109/00) and set for 31 December 2001.
Question 23
Please describe, and provide for WP review the legislation that will establish, any fees for
customs services that replace the one per cent fee.
Answer:
A scale is being prepared. It will be based on the arrangements used in other countries. The
scale will be submitted to the Working Party as soon as it is established.  It will comply with GATT
requirements.
Question 24
Please clarify if the current and planned repla cement fees are charged on (a) imports that
otherwise enter Macedonia duty free, and (b) exports.
Answer:
See the answer to question 23.WT/ACC/807/18
Page 9
Question 25
Please clarify the references in Macedonia's Custom s Law to "export fees".  Is this the fee for
customs evidential services, or some other form of customs charge.
Answer:
The reference to "export fees" refers to the export promotion fee of 0.1 per cent.
Question 26
Concerning the 0.1 per cent export promotion fee charged to imports and to exports, it clearly is
not related to the cost of any service rendered, bu t rather to the value of trade.  Please indicate
how Macedonia intends to bring this charge into line with its WTO obligations under Article II
(no duties or charges exceeding the bound tariff rate) and Article VIII (no import fees not
related to the cost of the service provided).
Answer:
The elimination of the 0.1 per cent fee for export promotion is being considered by the
Government of the Republic of Macedonia. The elimination date will be submitted to the Working
Party by the time of the next meeting.
(f) Import licensing procedures
Question 27Please provide a current, updated version of the table in Annex 3 (WT/ACC/807/5/Add.1) listing
all products (with HS numbers) in all Attachments subject to import licensing, whether or not
Macedonia considers the requirements licensing, prior approvals, certification of quality and
safety requirements, as well as the justification for the licensing requirement and a timetable for
its removal, if applicable.
Answer:
Updated versions of tables originally subm itted in Annex 3 (WT/ACC/807/5/Add.1) are given
in Attachments 1, 2, 5, 6, 8, 9, 10, 11 and 12.
Question 28
Specifically, what goods are subject to non-automatic import licensing? What is the purpose of
such licensing? Is the period for processing  license application longer than 30 days if
applications are considered as and when received, or no longer than 60 days if applications are
considered simultaneously? What procedures must be followed to obtain approval for
importation of products with non-automatic licensing?
Answer:
The purposes of the non-automatic licenses are described in the explanatory note above. The
goods subject such licenses are listed in Attachments 1 and 2.WT/ACC/807/18
Page 10
Question 29
What goods are subject to automatic import licen sing? What is the purpose of such licensing?
Can applications for licenses be submitted on an y working day prior to the customs clearance of
goods? Are complete applications for licenses approved immediately upon receipt, to the extent
administratively feasible, but with in a maximum of 10 working days?
Answer:
For automatic licenses see explanatory notes and answers to specific questions in the TBT
and SPS sections of this document (Section IV.3 (b) and Section IV.3 (c), respectively).
Question 30
As Macedonia does not publish the required info rmation in a Government Journal, but rather
in newspapers, as noted in the response to question 56 of WT/ACC/807/12, is there a single
Government enquiry point where traders can go to acquaint themselves with the rules and all
other information concerning procedures for the s ubmission of applications for import licenses?
Answer:
The answer to question 56 of WT/ACC/807/12 must have been made in error. As stated in the
explanatory note above, information about licenses is published in the Official Gazette, as well as in
the newspapers. Furthermore, information about the licensing requirements and procedures areavailable at the respective agencies.
Question 31
Is the Government of the Republic of Macedonia prepared to fully comply with the notification
requirements of the Agreement on Import Licensing?
Answer:
Yes.
Question 32
Although Macedonia provides a list of products subject to licensing in Annex 3, it has not given
WTO justifications for these products individually, and in particular, has not identified which
products are being licensed to protect domestic industry, to enforce antidumping measures, orto implement a bilateral agreement.
Answer:
Updated versions of tables originally submitted in Annex 3 (WT/ACC/807/5/Add.1),
including WTO justification,  are given  in Attachments 1, 2, 5, 6, 8, 9, 10, 11 and 12.
Question 33
Please revise the list in Annex 3 to provide th e WTO justification appropriate for each product
under licensing requirement, indicating as necessary the circumstances that require therestriction.
Answer:WT/ACC/807/18
Page 11
See the answer to question 32.
Question 34
Please provide appropriate HS numbers for all pr oducts in Attachment 2 of Annex 3 that are
handled by the Ministry of Internal Affairs.
Answer:
Products subject to prior opinion issued by the Ministry of Internal Affairs appear in
Attachment 2.
Question 35
The products listed in other attachments than Attachment 1 to Annex 3 (WT/ACC/807/5/Add.1)
are not subject, according to the reply to question 53 (WT/ACC/807/12) to import licensing. Is
their import free? If not, which rules do apply?
Answer:
Products contained in attachments to A nnex 3 of WT/ACC/807/5/Add.1 (excluding
Attachment 1) are subject to automatic licenses for compliance with SPS and TBT requirements, and
to non-automatic licenses pursuant to Articles XX and XXI of GATT 1994.
Question 36
The system of import licensing is currently undergoing a process of reform to bring it in
conformity with WTO rules. Please update the WP on the status of the reform.
Answer:
Please, see the explanatory note above and the explanatory notes under TBT and SPS (Section
IV.3 (b) and Section IV.3 (c), respectively).
Question 37
We welcome Macedonia acknowledging th e need for a review (refer Questions 61,
WT/ACC/807/12), as for a number of products, this is a direct import constraint.  Can
Macedonia provide information on progress and a possible timeframe for modification of its
import licensing laws?
Answer:
See the answer to question 36.
(h) Customs valuation
Question 38
Please provide further information on customs valuation.
Answer:
A comprehensive table in Attachment 3, which fully documents the compliance of the
Macedonian legislation with the WTO Agreement on Customs Valuation, clarifies all problems thatWT/ACC/807/18
Page 12
were result of inaccurate translation. It also identifies the law provisions that need to be put in
compliance. The necessary compliance amendments are being drafted and will be implemented in the
near future.
(l) Rules of Origin
Question 39We note that the most recent amendments to Customs Law appear to remove preferential rules
of origin from the provisions of that law and pr ovide that the rules of origin of the specific
preferential trade agreement are substituted.  At the last WP meeting, we sought information
from Macedonia on how it intended to incorp orate the provisions of the WTO Agreement on
Rules of Origin in its legal regime, with specific interest in the provisions of Article 2(h) and
Annex II, paragraph 3(d) of the Agreement, which require provision by WTO Members upon
request of an assessment of the origin of the import and outline the terms under which it will be
provided.  We look forward to reviewing the promised revised rules of origin which include this
provision, both for preferential and non-preferential trade.
Answer:
The Republic of Macedonia accepts the WP suggestion and, in order to achieve full
compliance, it will incorporate in its legislation the provisions of Article 2 (h) and Annex II,paragraph 3 (d) of the WTO Agreement on Rules of Origin.
In a meantime, importers may request information on the rules of origin under the general
provision of Article 16 of the Law on Customs, which reads:
"Every person is entitled to be informed of the application of the customs regulations
pertaining to import and export procedures by the customs authorities. If such information isrequested in writing, costs shall be covered by the applicant".
(m) Anti-dumping regime
Question 40
Currently, the Government estimates the duration of anti-dumping measures, while the WTO
foresees that the maximum period should be five  years. What are the plans to bring the anti-
dumping legislation in conformity with the WTO rules?
Answer:
The current anti-dumping, countervailing and safeguard procedures appear in the Foreign
Trade Law of 1993 (an English translation of which has been submitted to the WTO Secretariat). The
Republic of Macedonia is initiating a review process of the whole Foreign Trade Law. An English
translation of the draft will be submitted to the Working Party as soon as it is available.
(n) Countervailing duty regime
Question 41
What plans does the Republic of Macedonia have  to introduce regulations on the procedures
required for the introduction of countervailing du ties in line with the requirements in the WTO
agreements and by when?WT/ACC/807/18
Page 13
Answer:
See the answer to question 40.
(o) Safeguard regime
Question 42
Please specify the plans for the implementation  of safeguard procedures in line with WTO
requirements including the maximum duration of the measure.
Answer:
See the answer to question 40.
2. Export Regulation
(f) Export financing, subsidy and promotion policies
Question 43
We note Macedonia's response to question 72 of WT/ACC/807/12, i.e., that at the present time,
the Republic of Macedonia does not apply any other export promotion measures or programs
other than duty drawback schemes and agricultural export promotion measures.  We believe
that this may not be the case.  We have reviewe d the Law on Free Economic Zones.  Articles 3,
15, 16, 25, and 26 of this Law make it clear that establishment in the zone and access to the tax
exemptions and incentives provided is conditione d on exporting a minimum of 51 per cent of the
value of the goods manufactured and the services provided in the free zone the first year, rising
to 70 per cent by the third year and afterwards. Tax exemptions and incentives include
exemption from tariffs and sales (VAT) taxes, from profit and property taxes for 10 years, and
from normal utility charges.
Answer:
See the answer to question 45.
Question 44
We also note that Article 34 appears to state that normal standards and price controls
administered in the rest of Macedonia do not a pply to goods imported or exported in the zones.
Answer:
Insofar, as there may be standards and technical regulations (see the explanation under
Section IV.3(b) on TBT), according to Article 34, paragraphs 1 and 2 of the Law on Free Economic
Zones, they would not apply in the free economic zone and to goods not entering the regular
Macedonian market.
Pursuant to paragraph 3 of Article 34, legislation governing price controls will not apply on
products and services in the free economic zones.
Question 45
As these exemptions and incentives are condit ioned on export performance, Macedonia's
current free economic zone regime constitutes a proh ibited subsidy within the terms of Article 3WT/ACC/807/18
Page 14
of the WTO Agreement on Subsidies and Countervailing Measures.  We seek elimination of this
program or amendment of its provisions to elimin ate the subsidy element as soon as possible,
and prior to Macedonia's accession to the WTO.
Answer:
Comments and requests of the Working Party relating to Article 25, paragraph 1 have been
given a serious consideration by the experts in the Macedonian Ministry of Economy and the Agency
on Free Economic Zones.
In the course of preparation of this law, and with regard to the export performance
requirement, Macedonia has consulted and used the experiences of several other WTO member
countries.
In any event, tax and customs exemptions are the basic characteristics of every free economic
zone in the world. However, when products produced in the zone are imported into the customsterritory of Macedonia, they are treated as regular imports and are subject to all tax and customs
duties.
Question 46
In addition, please confirm whether or not any of  the investments or incentives described in the
"Program for Stimulating Investments with a Special Emphasis on Attracting Foreign DirectInvestments" and the "Public Investment Program of Macedonia, 1999-2000" accrue to specific
industries or are conditioned on export or utilization of domestic inputs.
Answer:
The two publications listed in the question were general studies with strong expression of
Macedonia's aspirations and hopes.  Nothing in these publications bears any direct results to thecurrent state of Macedonian economy. There are no investments or incentives that "accrue" to any
specific industries. There are no investments (other than incentives subject to the provisions of the
current Law on Free Economic Zones), "conditioned on  export or utilization of domestic inputs".
Question 47
We welcome Macedonia's answer to question 107 of WT/ACC/807/12 in which Macedonia states
that at the present time, Macedonia does not appl y export subsidies in the agricultural sector.
Accordingly, there is no option to introduce export subsidies at a later stage and we expect a
zero commitment.
Answer:
The Republic of Macedonia will seriously consider the request for commitment and respond
in the appropriate manner.WT/ACC/807/18
Page 15
Question 48
Macedonia will need to clarify their response to Question 105 of WT/ACC/807/12 relating to
whether Macedonia/s policies on free zones result in export subsidies that would contravene the
SCM Agreement.
Answer:
See the answer to question 45.
3. Internal Policies, Affecting Foreign Trade in Goods
(b) Technical regulations and standards
Question 49
Is there a non-discriminatory consideration of comments?
Answer:
According to Article 27 of the Law on Standardization, standards are required to be
developed by  specially appointed committees which must review all submissions they receive.
Article 28 "allows all interested parties to present their opinions, notes and recommendations…"
There are no published procedures, but all committees act in an open and  parliamentary
manner.  They work on the basis of complete consensus and transparency.
In any event, Macedonia has not developed any technical regulations either deviating from or
outside the scope of international standards, and it is committed legally (e.g., Article 13) and by
international agreements or memberships in international and regional organizations to adopt
international standards. Furthermore by reason of its application for accession to the WTO,
Macedonia commits itself to comply with all requirements of the TBT Agreement.
Question 50
Is there a reasonable period between the publication of a technical regulation and its
implementation?
Answer:
There is no express provision on this matter in the Law on Standardization, but the general
administrative procedure in Macedonia follows the practice of a reasonable period between thepublication of a legal act and its coming into force.  This has been the case with the several technical
regulations introduced so far (see 1. above).
Question 51
Is Macedonia considering less restrictive alternatives?
Answer:
No Macedonian trade regulations – the few that exist – create unnecessary obstacles to
international trade. In fact they are not trade-restrictive at all.WT/ACC/807/18
Page 16
There are no TBT-type obstacles to imports in Macedonia at all. The internationally
recognized requirements, used in most other countries, are much more stringent.
Question 52
Is there a review of current technical regulations?
Answer:
Yes, in theory the mechanism  of special committees for the development of standards under
the Law on Standardization implies a review of existing technical regulations. In practice there have
not been any occasions for reviews.
The situation is quite different from the one sought by this question.  Macedonia is in the
process of introducing and implementing European Union standards pursuant to its association and
stabilization agreement with European Union. Pres umably the relevant European Union directives
Macedonia is required to adopt  will constitute technical regulations.  Macedonia will certainly reviewthem in the future when the need arises.
Question 53
Does Macedonia give consideration to equivalent regulations of other WTO members?
Answer:
Yes, definitely yes.
Question 54
Is it an exaggeration to claim that Macedo nian standards conform to international
recommendations and are uniform with those of its trading partners?
Answer:
No , it is not an exaggeration.
Where Macedonia, as explained in 1. above, has standards at all, these standards are based on
international standards.  Of course, standards are applied to very few types or categories of products
in Macedonia.  Hopefully, this situation will change when Macedonia introduces the European Union
standards.
Question 55
Macedonia should supply specific information on its plan to make all standards voluntary and
to justify any mandatory requirements.
Answer:
First, the Law on Standardization in essence advocates voluntary standards.
Second, there are no mandatory requirements to be justified because there are none (except
for the three groups of products mentioned in 1 above, and they are fully justified; they also are based
on international standards ).WT/ACC/807/18
Page 17
Third, Macedonia is in the process of introducing European Union standards, and they are all
voluntary.
Question 56
Are comments on draft standards given due consideration?
Answer:
Yes.
Articles 27 and 28 explicitly provide for comments being given full consideration.  This also
is the practice.  For example, the committee examining the European Union standards invites
comments and is prepared  to give them serious consideration. It  also is willing to conduct hearings.
Question 57
Conformity assessment information is limited and does not address the relevant issues.
Answer:
The information is limited because conformity procedures  have not been drafted. In the few
cases, where conformity has to be checked (salt and automobiles – see 1 above), the requirement is
that the goods are accompanied by a (any) conformity certificate from the country where the goods
are produced. This method of conformity assessment  is based on Article 76 of the Law on
Standardization which authorizes the recognition of foreign conformity certificates.
The Law on Standardization contains several provisions relating to the development of
conformity assessment procedures (Articles 37 – 57, passim), These provisions are directed at
conformity assessments in domestic production. Unfortunately, no procedures have been developed so
far. The Bureau for Standardization and Metrology does not have adequate personnel for that purpose.
The most critical  problem is the attestation or certification of test stations and laboratories.
It is hoped that with the introduction of European Union standards adequate funding will be
provided for the development of conformity assessment procedures, and also for their
implementation.
Question 58
Does Macedonia recognize the conformity assessment results of other WTO members?
Answer:
Yes.  A definite yes.
And it is grateful to receive them in the absence of the means to conduct its own conformity
assessments.WT/ACC/807/18
Page 18
Question 59
Does Macedonia apply its mandatory certification requirements in a non-discriminatory
manner?
Answer:
Yes. But there are really no mandatory certification requirements.
Question 60
Are the conformity assessment procedures non-discriminatory?
Answer:
Yes. Macedonia does no discriminate against any foreign imports.
Furthermore, as explained above, there are in essence no conformity assessment procedures.
Question 61
Does Macedonia accept foreign conformity assessment results?
Answer:
Yes, and quite indiscriminately.
Question 62
Macedonia is required to identify the provisions in its current law or draft law that address the
need:
− To establish non-discriminatory treatment of imports from countries that do not
have bilateral recognition agreements with it; and
− To develop procedures for the acceptance of conformity assessment results of other
countries.
Answer:
Careful reading of the Law on Standardization (in particular Articles 13, 19,  23, 37, 58 and
76) clearly shows that there is no discriminatory TBT treatment in Macedonia. The references to
international agreements in the Law on Standardization encompasses all types of international
agreements - bilateral, multilateral and plurilateral. They include the accession of Macedonia to
international organizations, and Macedonia is a member of most international and relevant regionalorganizations on standards.  Furthermore, upon accession to the WTO,  Macedonia will be required to
comply with all provisions of the TBT Agreement.
It should also be added that according to the Constitution of Macedonia  international
agreements – bilateral, multilateral and plurilateral – have the force of law in Macedonia.
On the basis of Article 76 of the Law on Standardization the Bureau for Standardization and
Metrology administratively recognizes, as it is empowered to do, the conformity assessment
certificates of other countries that are members of the respective international organizations onWT/ACC/807/18
Page 19
standards.  In fact, it also accepts certificates of countries that are not members of such international
organizations unless it has a reason to suspect the competence of a certificate-issuing body.
(c) Sanitary and phytosanitary measures
Question 63
With regard to Article 4, what costs can be incurred by a foreign supplier?
Answer:
Article 4 of the Law on Plant Protection describes the general obligations of the owners of
plants in the area of plant protection.  Paragraph 1 states that in such cases an owner is obliged to
incur the expenses in full. Paragraphs 3 and 4 refer to situations where pests appear for the first time
or in an overpopulated quantity, and these conditions create grounds for technical and financial
government participation in the execution of an appropriate measure.
Article 4 applies only to growers of plants on the territory of Macedonia, and it does not apply
to foreign suppliers.
Question 64
With regard to Article 5(5), does the Ministry of Agriculture, Forestry and Water Economy
determine the optimal period for er adication, or give expert advice?
Answer:
The Ministry of Agriculture, Forestry and Water Economy, i.e. the Plant Protection
Administration, determines the optimal periods for control of plant pests. The decision is signed by
the Minister. It is based on the recommendations made by a special committee consisting of experts
and representatives selected from the problem areas. The Ministry prepares instructions where, when
and how the eradication measures should be applied.
Question 65
What types, sorts or clones of plants is  Macedonia referring to under Article 7 (1)?
Answer:
Species, sorts or clones for which measures referred to in Article 7(1) may be applied are
determined by special orders made by the Minister of Agriculture.  At present, following orders are ineffect:
Order for the Prohibition and Restriction of Imports and Transport of Particular Species of
Plants in Order to Prevent the Entry of Erwinia Amylovora (Burill ) Winslow et al . for Apples and
Pears (Official Gazette of SFRJ 40/91);
− Order for the Prohibition of Import and Transport of Particular Species of Plants and for
Determining Quarantine Monitoring of Particular Species of Plants Imported for Growing
(Official Gazette of SFRJ 59/91);
− Order on the Importation of Multi-Year Plants Seedling Material Subject to Health
Monitoring at the Final User and the Monitoring Requirements (Official Gazette of SFRJ
64/91);WT/ACC/807/18
Page 20
− Order for Administering Measures on the Import of Potatoes in the Republic of
Macedonia (Official Gazette of RM 88/2000); and
− Order for Administering Measures for Prevention and Eradication of the Phytophthora
Capsici  (Official Gazette of RM 94/2000).
Question 66
Article 7(2) states that the Ministry can order obligatory eradication of plant pests.  Does this
refer to eradication of the shipment prior to its entry into Macedonia, or are there other
obligations involved?
Answer:
Article 7 of the Law Plant Protection empowers the Minister of Agriculture  to make
appropriate measures to prevent the emergence and spreading of pests. Subparagraphs 1-7, refer to
situations where pests emerge and spread out internally on the territory of Macedonia. Subparagraphs8 and 9 allow action to be taken where pests are found in imported products during border controls.
In the case of imported products, Article 27(3) of the Law on Plant Protection authorizes
border inspectors to order a shipment to be returned or destroyed, if the health control upon
importation shows that the shipment is infected with quarantine pests which cannot be eradicated with
desinfection or desinsection methods, and there is a risk of the disease spreading.
Question 67
With regard to Article 8, why does Macedonia  prohibit the announcement of information
concerning a newly discovered quarantine pests in the Republic of Macedonia?  List A and
List B:  Could Macedonia provide copies of List A and List B referenced in Article 8?  What is
the basis for including pests in these lists?
Answer:
In the English translation of the Law on Plant Protection submitted to the Working Party, the
omission of a word has completely changed the meaning of Article 8, Paragraph 2.  This provision
prohibits only the announcement of information concerning newly discovered quarantine pests done
in an unauthorized manner.  The Law on Plant Protection is a modern law, developed on the basis ofthe principles of transparency.  General a nnouncement prohibition would not only represent a
contradiction of such principles, but would also be counter-productive from the perspective of health
and safety.
After its independence, the Republic of Macedonian developed national lists of quarantine
pests:
− List A - pests that are not f ound on Macedonian territory; and
− List B - pests that have been identified in specific areas.
These lists were published in the Official Gazette 9/96. For transparency purposes, Lists A
and B have been submitted to different organizations in which the Republic of Macedonia is a
member, such as the European Plant Protection Organization and the Mediterranean Plant Protection
Organization, as well as to other regional plant protection organizations, and to countries with which
the Republic of Macedonia has signed plant protection agreements.WT/ACC/807/18
Page 21
Current Lists A and B are substantially based on lists developed in the former SFRJ, but those
lists also were based on recommendations of international and regional organizations. One of the
objectives of the Plant Protection Administration, included in its long-term agenda, is the preparation
of new A and B Lists that will be based solely on phytosanitary criteria on the Macedonian territory.
Lists A and B of quarantine pests are included in Attachment 13.
Question 68
Please provide a list of the bord er crossings referenced in Article 24.
Answer:
Border crossings referenced in Article 24, are listed in the Government Decision on
Determining Border Crossings for Importation, Exportation and Transit of Plants, Plant Products and
Plant Protection Chemicals (Official Gazette of RM 34/2000).
An English translation of the decision is included in Attachment 7.
Question 69
Please provide a copy of the plant health ce rtificate referenced in Article 25.  Is the same
certificate used for all shipments of plan ts, except for those listed in Article 25?
Answer:
The health certificate referred to in Article 25 is issued by the exporting country and
Macedonia, therefore cannot provide a copy. What Macedonia can do is to confirm that it accepts
export certificates issued in other countries which are based on the model form annexed to the
International Plant Protection Convention.
Question 70
Article 30 states that shipment of plants cannot clear customs until the laboratory results are
returned.  How does Macedonia handle cases where highly perishable products are involved?
Answer:
Article 30 applies to situations where the border inspectors suspect that a shipment contains
latent quarantine pests the presence of which cannot be determined on the border. In such cases, a
laboratory examination of samples is obligatory.  Highly perishable products are always given priorityin such circumstances.
Question 71
Article 4 of the Law on Veterinary Health states "the veterinary practice with the public
interest considered".   Please clarify with specific information how Article 3 differs in scope
from Article 4.
Answer:
Article 3 of the Law on Veterinary Health lists all activities of general veterinary nature that
may be undertaken under this Law in order to protect animal and human health, prevent outbreaks ofWT/ACC/807/18
Page 22
contagious diseases and provide for appropriate sanitary control over production and imports of
products of animal origin.
Article 4 of the Law on Veterinary Health lists only the activities considered by the
Government to be of special public interest for the human and animal health. Due to their public
importance, the conduct of these activities is monitored by the Veterinary Administration.
An illustrative example: The general health protection of dogs and cats is carried out pursuant
to Article 3, while the handling of rabies disease in cats and dogs is subject to Article 4 of the Law on
Veterinary Health.
Question 72
What enforcement mechanisms does Macedonia us e to ensure that the owner of animals follow
the guidelines as spelled out in Articl e 6 of the Law on Veterinary Health?
Answer:
Supervision and enforcement mechanisms  to ensure adherence to the provision of Article 6
are spelled out in Articles 111-124 (Chapter VIII – Supervision) and Articles 125-130 (Chapter IX –
Penalty Provisions).
Chapter VIII regulates the powers of veterinary inspectors in the implementation of the Law
on Veterinary Health and related regulations. Chapter IX provides for penalties (monetary andimprisonment) that may be imposed on legal and natural persons for conduct (criminal offences and
misdemeanors) contrary to the provisions of the Law on Veterinary Health.
Question 73
What criteria did Macedonia use in compilin g the list referenced in Article 12 of the Law on
Veterinary Health?  Have any of the diseases listed been found to date to exist in Macedonia?
Answer:
The list of diseases in Article 12 was compiled on the basis of the existing classification,
criteria and standards of the OIE (Office International des Episootes). The Republic of Macedonia
regularly informs the OIE about diseases found on its territory (e.g. diseases found on the Macedonian
territory in 1999 are listed in the OIE publication World Animal Health on page 433-434).
Question 74
Does Macedonia have any monitoring and/or measures in place to ensure animal owners will
comply with Article 14 of the Law on Veterinary Health?  Should the burden be placed solely
on the animal owner to inform the respective veterinary enterprise about animals that have
health problems or are in danger of a disease?
Answer:
Supervision and enforcement mechanisms for adherence to Article 14 of the Law Veterinary
Health appear  in Articles 111-124 (Chapter VIII - Supervision) and Articles 125-130 (Chapter IX –
Penalty Provisions). Mandatory reporting of certain diseases is required of veterinary associations, as
well as of legal and natural persons engaged in veterinary and health  activities. Cases requiring
reporting and the reporting procedures are regulated by:WT/ACC/807/18
Page 23
Regulation on the Procedure, Time Limits and Application Forms, on the Records and the
Notification of Spreading of Contagious Diseases, as well as on the Notification Procedures for
Laboratory Findings (Official Gazette of SRM 45/76).
Instruction on the Symptoms that Indicate Emer ging of a Cattle Contagious Disease and on
the Notification Procedure in the Event of a Cattle Contagious Disease (Official Gazette of SFRY43/67).
Question 75
In what instances does Macedonia's budget cover the expenditures for health measures
referenced in Article 17 of the Law on Veterinary Health?
Answer:
An exhaustive lists of measures that are covered in full by the government under the Program
on Animal Health Protection, as well as measures where the government covers fifty per cent of theexpenses, appears in Article 82 of the Law on Veterinary Health. All other measures are fully covered
by the animal owners.
Question 76
With reference to Article 22 of the Law on  Veterinary Health, does the government of
Macedonia also ensure that feed for animals is  sanitary and free from contaminated disease?
Answer:
Provisions on animal feed safety are contained in Articles 61 and 62 of the Law on Veterinary
Health.
Article 61 determines that the animal feed will not be considered safe for consumption, if it:
− contains pathogenic microorganisms and parasites, sarophyte microorganisms and their
metabolites above the permissible level;
− contains hormones, sedatives, thyrostatics or antibiotics above permissible levels;
− contain pesticides, fungicides, rodenticides and other phytopharmacy chemicals, as well
as radioactive materials in levels higher than permitted;
− has a changed organoleptic structure;
− has past due expiry date; and
− has salt that does not contain iodine.
Article 62 regulates the procedure for obligatory examination of the animal feed prior to its
release on the market. The analysis is done by certified laboratories. In cases of negative test results,
producers of animal feed are entitled to require addi tional examination, so called "super analysis", the
results of which are accepted as final. Article 62 also provides for a regular sanitary control of the
premises where the production, processing, storing and distribution of animal feed takes place.
Question 77
We would appreciate confirmation from Macedonia that it will base decisions from Article 30(2)
of the Law on Veterinary Health on science.WT/ACC/807/18
Page 24
Answer:
Article 30(2) of the Law on Veterinary Health prohibits or limits the import or transit of
goods that carry diseases which may spread out on the territory of Macedonia.  Decisions in this
regard are based on the results of the epizootic analyses done by  the Veterinary Administration.
Epizootic analyses are carried out in conformity with the OIE principles provided in the currentedition of the International Animal Health Code.  In addition to the results of analyses, the Veterinary
Administration bases its decisions on information received from the OIE Secretariat and veterinary
services of neighbouring and other countries.
Question 78
Has the Minister of Agriculture finalized the me thod for carrying out inspections referenced in
Article 40 of the Law on Veterinary Health?  If so, please describe it.  If not, please indicate
when this would occur.
Answer:
The regulation on the procedures and methodology for border controls is being drafted and is
expected to be completed by the end of 2001.
In a meantime, in addition to the provisions of the Law on Veterinary Health, the veterinary
services conduct border controls based on the procedures prescribed for sanitary control of products inthe domestic trade in the Regulation on the Manner of Carrying Out Veterinary and Sanitary
Examination and Control for Animals prior to Slaughtering and for Products of Animal Origin
(Official Gazette of SFRJ 68/89).
Question 79
Is there a cost associated with the request regul ated in Article 42 of the Law on Veterinary
health and what is the time limit for approval or denial?
Answer:
The administrative fee for the sanitary control on the border is determined in the Decision on
the Fee for Veterinary and Sanitary Examination of Shipments of Animals Products, Raw Materials
and Offals Thereof, Sperm for Artificial Insemination, Fertilized Ovums and Other ProductsTransmitting Contagious Diseases over the Macedonian Border (Official Gazette 36/94). The fee is
expressed in fixed amounts. It varies depending on the type of product and the quantity examined.
Veterinary inspectors at border crossings process the requests immediately.
Question 80
We thank Macedonia for the information provided in WT/ACC/807/12 and WT/ACC/807/10 on
its regime for the application of sanitary and phytosanitary measures to imports.  We would
appreciate Macedonia's revision of WT/ACC/807/10 to insert, in each appropriate box, thespecific citation of the law that impl ements each listed WTO requirement.
Answer:
Research on the precise legal citations is taking place, and a revised WT/ACC/807/10 will be
submitted as soon as the work is completed.WT/ACC/807/18
Page 25
Question 81
Could Macedonia please provide copies of the regulations pertaining to health safety of food
under the competence of the Ministry of Health referenced in the Annex of WT/ACC/807/10?
Answer:
Regulations pertaining to health safety of food originate from former SFRY. Macedonia will
apply them until the completion of new regulations based directly and completely on the Codex
Alimentarius standards.  Unfortunately, none of the existing regulations are translated into English.
Taking into account their "provisional" character, as well as their length and technical terminology,
translations would impose an unreasonable burden on the limited recourses of a small country like
Macedonia.  However, Macedonia will appreciate the opportunity to share drafts with and receive
comments from the Working Party on the new Law on Food and the implementing regulations as they
become available.
Question 82
We understand that Macedonia is developing additional legislation to ensure that its regulations
in the areas of sanitary and phytosanitary measur es meet WTO requirements.   Please list these
new laws and regulations, detailing for the Worki ng Party the content of the new legislation
contemplated and the timing of its enactment.  We would appreciate the opportunity to reviewthis new legislation in draft, if possible.
Answer:
An ongoing assessment of international developments and their application to Macedonia has
the general effect of changing the priorities in fu ture regulatory requirements.  The emphasis shifts
from one area to another. It is hoped that eventually, as the conditions stabilize, planning prioritieswill be established. At the present time, there is no definite comprehensive list of regulatory programs
for the future.  The developments in the regulatory area proceed on an ad hoc basis.
Question 83
We appreciate Macedonia's statement that it intends  to establish an enquiry point by the time of
its accession to the WTO.  However, point No. 3 in WT/ACC/807/10 appears to indicate that,Macedonia intends to wait until the time of ac cession to determine which governmental body
(Ministry of Agriculture, Forestry and Water Economy or the Ministry of Health) shall have
responsibility for the function referenced in Annex B.10 of the WTO SPS Agreement.
We believe that Macedonia, in order to ensure th at an efficient and operational enquiry point is
in place at the time of accession, should begin now to make such decisions.  Macedonia should
designate the Ministry which will operate the enquiry point as soon as possible, and well prior
to its accession to the WTO.
Answer:
The necessary steps are being taken, and all enquiry points will be consolidated into one prior
to accession.  In the meantime, there are no delays or difficulties because cooperation and liaison
among the several enquiry points has the effect of an immediate referral of an enquiry to the
appropriate office.WT/ACC/807/18
Page 26
Question 84
We welcome receipt of Macedonia's statemen t on application of the WTO Agreement on
Sanitary and Phytosanitary measures WT/ACC/807/10) and its intention to apply the SPS
Agreement.  What progress has been made to  become fully compliant with the WTO SPS
Agreement, in which areas are further steps needed, and when does Macedonia expect to
complete the process?  Also, when is Macedonia  likely to submit its detailed action plan?
Answer:
Following activities have and are being undertaken by the respective agencies in order to
achieve full compliance with the SPS Agreement:
Ministry of Health:
An enquiry point has been established and is operative. However, at present it is not
technologically as fast or efficient as one might wish it to be due to the lack of adequate financialsupport. For this reason, Macedonia needs technical assistance. A project plan for specific assistance
is prepared by the Ministry of Health.
The process of translation of the Codex Alimentarius standards, as a main precondition for
their inclusion into the national legislation, is underway and one third has  been completed.
Translation will continue in the future, but its pace will depend on the financial and technicalcapacities of the Republic of Macedonia.
The Ministry of Health has prepared an action plan of activities for approximation and
harmonization. (A copy of the plan will be submitted upon request.)
New Law on Food is being drafted. As soon as a first draft is completed, it will be submitted
to the Working Party for review. This law will make the framework for preparation of regulationswhere all Codex standards will be transposed.
Legislative activities are expected to be completed by the end of 2002, while the process of
implementation should take place in the period of 2002-2004.
Ministry of Agriculture, Forestry and Water Economy:
The process of compliance of national legislation in the area of plant protection is underway.
New regulations are being drafted in conformity w ith IPPC standards. Concurrently, the Republic of
Macedonia is starting to work on the harmonization of its legislation with the European Union
directives, an obligation arising under the recently signed Stabilization and Association Agreement
with the European Union. This process is expected to be completed by the end of 2003. An action
plan and a proposal for the establishment of working groups have been submitted to the Government
and are awaiting for its approval.
The process of full compliance of legislation in the veterinary area with the SPS Agreement is
taking place by means of the preparation of regulations for the implementation of the Law on
Veterinary Health. These regulations will be based on the principles of the International Animal
Health Code 2000 and, in particular, on Sections  1.2 Veterinary Ethics and Certification for
International Trade, 1.3 Import Risk Analysis, 1.4 Import/Export Procedures, as well as the
Recommendations Applicable to Specific Diseases. The whole process is expected to be completed by
the end of 2001.WT/ACC/807/18
Page 27
Question 85
In Question 97 of WT/ACC/807/12, Macedonia states that a new set of regulations for the
implementation of the Law on Veterinary Practi ce will be prepared in conformity with the
principles of the OIE, Section 1.2.  We would be grateful for Macedonia to provide further
information as well as when they are likely to complete the process?
Answer:
See the answer to question 84.
Question 86
Can Macedonia elaborate on its understanding of Article 5 and include it in Paragraph 8 of
WT/ACC/807/10? This Paragraph simply states th at Macedonia shall follow the international
requirements of Articles 5.1, 5.2, and 5.3.  It is not clear what steps will be taken in practice to
ensure that levels of SPS protection are appropriat e.  Similarly, it is not clear from paragraph 9
of WT/ACC/SPEC/807/10 how Macedonia intends to apply the concept of recognition of pest
and disease free areas and it would be useful if they would elaborate on this.
Answer:
Being a member of OIE since 1993, the Republic of Macedonia applies principles and criteria
of the OIE International Animal Health C ode 2000, Section 1.3, Chapter 1.3.4 – Zoning and
Regionalization.
In the area of plant protection, Macedonia applies the concept of pest free areas by means of
prohibition of imports only from pest infected areas. Decisions in this regard are based on information
received from the IPPC Secretariat and veterinary services of neighbouring and other countries.
Question 87
Concerning document WT/ACC/807/10, why Article 5.7 of the SPS Agreement is not included?
Answer:
There have not been any situations where scientific evidence established domestically or
received from international and regional organizations has been insufficient. The international and
regional organizations are very active and helpful in providing the necessary information andguidance.
(e) State-trading practices
Question 88
What is the relationship of Macedonia's Stock Reserves with the purchase of agricultural goods
covered by "protective" prices?  Did the Stock Reserves participate in the "buy out" of wheat
and tobacco noted in the response to question 109 of WT/ACC/807/12 ?
Answer:
The Republic of Macedonia's stock reserves consist of designated agricultural, food and
industrial products, medications, sanitary and other consumption materials. Essential stock reserves
include: wheat, corn, unhusked rice, sugar, edible oil, oil derivates and artificial fertilizers.WT/ACC/807/18
Page 28
The Stock Reserves Bureau is responsible for the management, use and disposal of stock
reserves.
Pursuant to a stock reserves formation program, the Stock Reserves Bureau carries out
formation, renewal, use, territorial distribution, construction and maintenance of storage facilities.
Purchase of goods for the creation of stock reserves, as well as the sale of stock reserves are
usually carried out at prices determined by market conditions. Purchase and sale of stock reserves for
the purpose of market intervention are carried out at prices determined by the Government of the
Republic of Macedonia.
(g) Free economic zones
Question 89
As mentioned in the discussion of export subsidies, we note that firms locating in Macedonia's
free economic zones are required to export a certain per centage of their output too receivespecific tax exemptions and other benefits.   We noted that this is a violation of Article 3.1(a) of
the WTO Agreement on Subsidies and Countervailing Measures (SCM).
Macedonia's response, in question 105 of WT/ACC/807/12, indicated that it would "examine the
situation in the light of the economic developments  taking place in the Balkan area, especially as
a result of the new trade directions initiated by the Stability Pact" and that Macedonia was"carefully studying the treatment of free economic zones in the neighboring countries that have
recently joined the WTO."
We would appreciate clarification on that response. Export performance requirements that
justify government-provided benefits are export subsidies prohibited by the WTO.  We would
be interested in how the Stability Pact or  other countries programs would alter that.
Answer:
See the answer to question 45.
Question 90
We seek Macedonia's commitment that this prog ram will be eliminated or amended to remove
the WTO - inconsistent aspects and that Macedo nia provide an action plan and timetable for
these changes.
Answer:
See the answer to question 45.
(l) Government procurement practices
Question 91
Does  Macedonia intend to join the Agreement on Government Procurement?  We  seek a
commitment from  Macedonia that upon accession to the WTO, it will initiate negotiations for
membership in the Agreement on Government Proc urement by tabling an entity offer.  Given
Macedonia's already open procurement policies , joining the Agreement can only enhance its
market access with other members.WT/ACC/807/18
Page 29
Answer:
In view of Macedonia's satisfactory legislation on government procurement, serious
consideration is being given to the invitation to init iate negotiations for membership in the Agreement
on Government Procurement.
Question 92
We would appreciate a copy of Macedonia's laws and relevant regulations governing
government procurement.
Answer:
An English translation of the Law on Public Procurement has been submitted to the WTO
Secretariat as part of WT/ACC/807/4.
4. Policies Affecting Foreign Trade in Agricultural Products
(e) Internal policiesQuestion 93
Please confirm that the price controls applie d for to agricultural products for "protective
purposes" are, in general, minimum prices whose application is intended to ensure a minimum
rate of return to domestic farmers.
Answer:
Price controls applied to agricultural products for "protective purposes" are protective prices
that provide a guarantee for the producers that, unless their harvest is sold under a price established
freely on the market, it will be bought out at a mini mum protective price. Their application is intended
to ensure a minimum rate of return to domestic farmers and to motivate and stimulate the production
of certain products.
General explanation on the system of minimum protective prices is included in Section II.2.a
– Main directions of the ongoing economic policies.
Question 94
How often must these controls be reviewed, i. e., do they have the same six-month renewal
requirement as the "anti-monopoly" price controls.
Answer:
The protective prices are set annually.
Question 95
How does the Government of Macedonia enforce these price controls?
Answer:
Maximum prices are subject to continuous audit by the respective government agencies.
Protective prices are paid by the government agencies or by enterprises supervised by them.WT/ACC/807/18
Page 30
Question 96
With reference to Article 24 of the Law on Trade and supporting legislation:
Please list all agricultural products that have been subject to minimum prices at any time
during the last decade by HS 96 item number or category.
Answer:
Agricultural products subject to minimum prices during the last decade are listed in Table 4
below.
Table 4
HS number Product Year
1001 90 99 00 Wheat 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
1005 90 00 00 Maize 1992
1212 91 80 00 Sugar beat 1992 1993 1995 1996
1206 00 99 00 Sunflower
seeds1992 1993 1995
1205 00 90 00 Rape 1996
1006 10 Rice 1992
5101 Wool 1992
0102 90 41 00 Veal 1992 1993 1994 1995 1996 1997
0104 10 Sheep 1992
0104 10 80 00 Lamb 1992 1993 1994 1995 1996 1997
2401 10 60 10
2401 10 60 202401 10 60 302401 10 90 002401 20 60 10
2401 20 60 20
2401 20 60 302401 20 90 00Small-
leafedorientaltobacco1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
(Data source – Ministry of Economy)
Question 97
Please indicate for how long the price requireme nts were applied for each product and confirm
that the authority to maintain  these controls on domestic goods is Article 24 of the Law on
Trade.
Answer:
The duration of application of protective prices for each product is given in Table 4 above.
Yes, the legal authority for the protective prices is Article 24 of the Law on Trade.
Question 98
Please describe, in detail, how these measures ha ve been applied to imports of similar products,
e.g.:WT/ACC/807/18
Page 31
Has mandatory price uplift been applied to imports, and if so has the price level required varied
at any point in the duration of application of minimum prices to Macedonian agricultural
products?
Answer:
Protective prices do not apply to imported products.
Question 99
How and at what point of sale are price requirements are applied to imports?
Answer:
At no point.  See the answer to question 98.
Question 100
Are the "Special Duties on Import of Agricult ure or Food Products" or "prelevemans" listed in
the "Decision on Determining Special Import F ee for Certain Agricultural and Food Products"
applied to restrict imports at prices below the "protective" level established by the price
controls.   What is the basis for including products on this list?  How often does Macedonia
update this list?
Answer:
As explained in the answer to question 71 of  WT/ACC/807/5, a prelevman was the difference
between the imported price plus the amount of tariffs and other imported charges, and the average
price of a specific product in the domestic market. They applied to some agricultural products. The
purpose of the prelevman was to protect the domestic production from low priced imports.
Prelevmans no longer exist. Since they had the nature of a variable levy and were contrary to
Article 4 of the WTO Agreement on Agriculture, the last changes in the Law on Customs Tariff inFebruary 2001 replaced them by ad valorem  or specific customs duties.
Question 101
Are any other restrictions used to support the price supports/controls, e.g., TRQs, licensing, or
import prohibitions?
Answer:
At present time, in addition to protective prices on some domestic products, Macedonia
requires licenses for the import of wheat. The procedure and the time table for removal are described
in the section on import licensing (see IV.1(f) – Import Licensing Procedures).
Question 102
In addition to Article 24 of the Law on Trade, please cite the legal authority used to apply price
controls and any restrictions on imports de signed to defend the price supports/controls.
Answer:
There are no other laws or regulations.WT/ACC/807/18
Page 32
Question 103
The response to question 109 of WT/ACC/807/12 reports on "buyouts" by the Government of
Macedonia for products subject to the "protectiv e prices".  Please elaborate on this practice.
Does the Government of Macedonia, or firms or individuals acting on its behalf, purchase
agricultural products at controlled prices to maintain the higher price?
Answer:
Products in general are traded freely on the Macedonian market and their prices are based on
demand and supply. For products to which protective prices are applicable, the protective mechanism
is triggered when all quantities cannot be sold under market conditions. In such cases, all traders,
producers and processors are obliged to buy the respective product at the protective price level.
Generally, the Government is not involved in the buyout of products subject to protective
prices.  In exceptional cases, the Government authorizes the Directorate for Stock Reserves to buydetermined quantities of a specific product.  In such situations, firms and individuals buy the goods
and store them on behalf of the Directorate for Stock Reserves for food emergencies.
Question 104
Please describe the purchasing mechanism, storage and resale facilities, and any state entity
involved in this trade.
Answer:
See the answer to question 103.
Question 105
We request that Macedonia initiate discussions on these issues with interested delegations as
soon as possible, and that information on the current scope, nature, and value of domesticsupports for agriculture be provided to the Working Party as requested in WT/ACC/4.  Please
describe how Macedonia's price support program will be administered vis-a-vis imports when
the tariff on imported agricultural products has been bound in the context of WTO accession?
Answer:
ACC/4 has been submitted.
Discussions are intended to be initiated. In accordance with such discussions, price support
programs will be established with the least trade-distortive effect, in compliance with WTO
requirements.
Question 106
We note Macedonia's commitments in WT/ACC/807/12 to provide information on agriculture
domestic support and export subsidies as required in WT/ACC/4 prior to the first Working
Party.  We have not received this information to date. We reiterate our interest in Macedoniaproviding this information and in Macedonia agreeing to then undertake plurilateral
discussions at a technical level.WT/ACC/807/18
Page 33
Answer:
See the answer to question 105.
Question 107
Please provide more information on the type of import licenses Republic of Macedonia intends
to apply on certain agricultural imports (automatic/non-automatic).
Answer:
For import licenses see Section IV.1(f) – Import Licensing Procedures.
Question 108
The response to question 7 of WT/ACC/807/5 refers  to a budget allocation for infrastructure
facilities.   Please provide a more detailed list of the budget expenditures and activities funded.
Answer:
Funds allocated from the Budget of the Republic of Macedonia to the Agency for
Underdeveloped Regions are used for several purposes pursuant to the annual Program of the Agency.
Detailed list of  budgetary funds allocations for 1999 and 2000 are given below in Table 5 and
Table 6, respectively:
Table 5:  1999
In MKD 000
Purpose Km Value Agency
ParticipationSpent Remaining to
Spend
Waterworks 113.2 263,768 136,171 97,869 38,302
Local roads 213.3 415,433 292,526 260,531 31,991
Approach roads 13.0 4,386 2,193 2,080 112
Electrification 9.9 40,850 18,310 10,938 7,372
Water mains - farms 6.2 10,289 3,086 3,086 0
Schools 24,413 17,030 13,125 3,905
Public Health Services 31,364 21,428 15,899 5,528
Recourse 0 906 905 2
Personnel Training 3,872 3,872 2,372 1,500
Total: 794,378 495,525 406,809 88,712
Table 6:   2000
MKD 000
Purpose Km Calculated
ValueAgency
ParticipationSpent Remaining to
Spend
Waterworks 113.2 263,768 136,171 97,869 38,302
Local roads 213.3 415,433 292,526 260,531 31,991
Approach roads 13.0 4,386 2,193 2,080 112
Electric Power Utility –farms 9.9 40,850 18,310 10,938 7,372
Water mains - farms 6.2 10,289 3,086 3,086 0
Micro-accumulations
4,274 3,419 3,419 0
Schools 24,413 17,030 13,125 3,905
Public Health Services
31,364 21,428 15,899 5,528WT/ACC/807/18
Page 34
Purpose Km Calculated
ValueAgency
ParticipationSpent Remaining to
Spend
Cultural facilities 10,416 4,000 3,369 631
Recourse 0 906 905 2
Investment programsand studies 2,556 2,556 1,581 975
Construction of TVRelay Stations 1,567 783 783 0
Total: 1,333,280 851,140 703,418 147,726
5. Policies Affecting Foreign Trade in Other Sectors
Question 109
The textile agreement foresees basket exit levels; these are not restrictions as mentioned in
WT/ACC/807/3 page 19, point 3(k). Basket exit levels only determine the levels at which
consultations would take place in view of the possible imposition of quotas. But it is not a
restriction as such. To say the least it is a misnomer.
Answer:
The use of the word "restriction" was result of a wrong selection of terminology, i.e. lapsus
lingua.
Question 110
Any reference to VERs (see reference in WT/ACC/807/2 page 41, point (e)(ii) last line) is
outdated since the implementation of the bila teral textiles agreement.  Please correct your
answer to make explicit reference to such agreement.
Answer:
Macedonia understands the concern of this delegation regarding Macedonian voluntary
restrictions on exports of textiles (VERs) refe rred to in WT/ACC/807/2 and offers the following
explanation.
The Memorandum on the Foreign Trade Regime of the Republic of Macedonia  (ACC/807/2)
was submitted to the WTO on 16 July 1996. Due to reasons of political nature, it was circulated to the
WP members much later, on 12 April 1999, almost concurrently with the document that provided its
update (ACC/807/3 circulated on 16 April 1999). Hence, the reference to VERs in ACC/807/2 is the
result of the Macedonian regime of export of textile products to the European Union at the time of
preparation of WT/ACC/807/2. Since 1 January 1997, trade with textile products between the
Macedonia and European Union is governed by the Agreement on Trade with Textile Products. This
Agreement does not provide for VERs.
Since ACC/WT/807/3 contains only changes in th e foreign trade regime that occurred in the
period between ACC/807/2 and ACC/807/3, we advi ce the members of the Working Group to always
consider ACC/807/2 in conjunction with ACC/ 807/3, as indicated in the Introduction to the
WT/ACC/807/3.WT/ACC/807/18
Page 35
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME
Question 111
We understand that Macedonia is preparing new le gislation, e.g., a new Law on Trademarks, a
new Law on Patents, a New Law on Industrial Design, and a new Law on Geographical
Indications and Appellations of Origin.  In addition, we understand that Macedonia intends tofurther harmonize its copyrights legislation with international requirements and to modernize
its trademarks regime.  We look forward to h aving an opportunity to review these drafts, as
soon as they are available to the WP.  We would like to draw your attention to a few areas in
which we have concern and we will address others in the questions which will be submitted
later, after we have had an opportunity to st udy further the information you have provided.
Answer:
Instead of the preparation of a number of laws covering particular industrial property rights,
Macedonia is preparing a new Law on Industrial Property that will cover all of these rights. It is
expected that the draft of the new Law on Industrial Property will be submitted to the WTO
Secretariat for a comments by 15 September 2001.
Amendments to the Law on Copyright and Related Rights and/or new pertinent regulations
are expected to be enacted by end of May 2002.
As soon as the drafts are prepared, they will be submitted to the WTO Secretariat for
comments.
Question 112
In WT/ACC/807/9, in connection with TRIPs Article 4's MFN obligation, Macedonia explains
that national treatment is available to foreign na tionals on the basis of international agreements
and conventions and the principle of reciprocity.   This does not address the situation in which
foreign nationals might be granted treatment superior to that provided Macedonian nationals.
Are there provisions assuring that nationals of all WTO Members would be granted any TRIPs
plus protection granted the nationals of another country by Macedonia?
Answer:
Macedonia is a member of the Paris Convention for the Protection of Industrial Property.  In
this respect, Macedonian law is in compliance with the requirements of the Paris Convention by
providing the same treatment to foreigners as  to domestic legal or natural persons without
discrimination.
Under Article 9 of Industrial Property Law, "Foreign legal persons and foreign citizens,
regarding protection of industrial property in the Republic of Macedonia, shall enjoy the same rights
as the domestic legal persons, respectively citizens of Macedonia, if it is in compliance with theinternational agreements and conventions or the principle of reciprocity".
Legislation for industrial property rights protection does not provide superior treatment for
foreign nationals to that provided to Macedonian nationals.
Macedonia is a member of the Berne Convention. In this respect, Macedonian law is in
compliance with the requirements of the Berne Convention by providing the same treatment toforeigners as to domestic legal or natural persons without discrimination.WT/ACC/807/18
Page 36
Pursuant to Article 171 paragraph 2 of the Law on Copyright and Related Rights, foreign
authors and holders of related rights enjoy the same protection as national authors and holders of
related rights insofar as this is provided in this law or by international agreements and conventions, or
where factual reciprocity exists.
Pursuant to Article 176 of the Law on Copyright and Related Rights, "the time periods
provided for protection of rights according to this law shall apply to foreign holders of related rights
who enjoy protection under this law, and shall expire on the day on which the protection expires in the
country of which are citizens, or where their headquarter is located, but not longer than the time
periods determined by this law".
Legislation for copyrights and related rights does not provide superior treatment for foreign
nationals to that provided for Macedonian nationals.
Question 113
We are particularly interested in how Macedonia has provided for the restoration of rights in
works, as required by Article 18 of the Berne Convention, and sound recordings and
performances, as required by Article 14.6 of the TRIPs Agreement, if they have not had a full
term of protection in Macedonia but that are still under protected by copyright or related rights
in their country of origin.  We would appreciate  a more detailed explanation of the provisions of
your law, with citations to the ap plicable provisions of existing law or to the pending legislation.
Answer:
Pursuant to Article 184 paragraph 1 of the Law on Copyright and Related Rights (hereafter:
LCRR), the LCRR applies to all authors' works and performances that at the moment of entry into
force of this law (20 September 1996) enjoyed protection in conformity with the previous Law onCopyrights (Official Gazette of SFRY N o.s 19/78, 34/78, 24/86, 757/89 and 21/90).
Hence, authors' works are protected for 70 years following the death of the author. Such
protection pertains to works of authors who passed away in 1926 or later and were not made public
before 1996.
Pursuant to Article 176 of the LCRR, "the time periods provided for protection of rights
according to this Law shall apply to foreign holder s of related rights who enjoy protection under this
Law, and shall expire on the day on which the protection expires in the country of which are citizens,
or where their headquarter is located, but not longer than the time periods determined by this Law".
The duration of the protection of performers' copyrights pertains to performances enjoying
protection under the old SFRY Law on Copyrights. Thus, the existing retroactive protection is
enjoyed through a performance or authorized disclosure in 1990 or later.
Pursuant to Article 116 of the LCRR, the rights of the performer shall subsist for 50 years
from the day of the performance. If the performance fixation is legally disclosed during that period,
the rights of the performer shall subsist for 50 years from its first disclosure.
Pursuant to Article 184 paragraph 2 of the LCRR, the Law is also applicable to objects of
related rights if, since its coming into effect and the first legal publication or recording, a period of 20
years has not expired.  In other words, the durat ion of the protection of phonograms pertains to
phonograms first recorded in 1976 or later.WT/ACC/807/18
Page 37
Pursuant to Article 120 of the LCCR, the rights of a phonogram producer shall subsist for 50
years from the date of fixation. If the phonogram has been legally published during this period, the
rights of the producer shall subsist for 50 years from its first published.
Bearing in mind that the restoration of the protection of a performers' copyright in
performances recorded on phonograms, as well as of rights of phonogram producers, is not in
compliance with Article 14.5 of TRIPS, the LCRR provision is undergoing analysis and is expected to
be put in conformity by May 2002 or by the time of completion of the WTO accession at the latest.
In the case of broadcast recordings of radio and television companies, the protection is valid
for 50 years following the first broadcasting, while prolonged protection applies to radio and TV
programs recorded and published in 1976 and later.
Question 114
In WT/ACC/807/9, Macedonia indicates that a sign cannot be protected as a mark if it is similar
to a "previously protected sign" of another person and consumers might be confused.  It is not
clear to us whether "previously protected sign" me ans that the latter must  have been registered
in Macedonia to be protected, which would not be adequate to protect well-known trademarks,
i.e., marks that have not been registered but whic h are well-known to consumers of the relevant
products.  We hope that the pending legislation will ensure that well-known trademarks areadequately protected in Macedonia.
Answer:
Under existing Macedonian law, the term "previously protected sign" means that the latter
must have been a registered trademark.
The existing Macedonian legislation does not provide protection of well-known trademarks.
The new Law on Industrial Property wi ll include provisions that insure adequate protection of well-
known trademarks.
Question 115
In WT/ACC/807/9, Macedonia states a number of times that obligations of the Paris Convention
are met through the jure conventions rule.   We believe that relying on the jure conventions rule
is inadequate to fulfill obligations regarding intellectual property because such reliance means
that compliance with the obligations is determined  by judges on a case-by-case basis, requiring
right holders to present evidence and argume nt regarding the meaning of international
agreements and the application of the provisions of those agreement to particular facts of a case.
That is time consuming and costly for the parties and for the courts.  We hope that the pending
legislation will bring all of Macedonia's industrial property laws into compliance with the
obligations of the TRIPs Agreement to establish greater certainty for right holders and othersregarding intellectual property protection in  Macedonia.  What is meant by the "Act of
Industrial Property does not contain detailed provisions in this area and it is in compliance with
the Jure Conventions Rule to the Paris Convention"?  Which law states the direct applicability
of the Paris Convention in the domestic legal order?
Answer:
Pursuant to Article 118 of the Constitution of the Republic of Macedonia, "the international
agreements ratified in accordance with the Constitution are part of the internal legal order and cannot
be changed by law".   The provisions and terms of the conventions can be pleaded directly in a court
of law.WT/ACC/807/18
Page 38
Question 116
With regard to the protection of patents in Macedonia, we have concerns regarding some of the
provisions of your that provide for compulsory licensing, particularly that which appears to
require the patentee to produce in Macedonia, the majority of the products supplying the
market.  We hope that the compulsory licensing provisions of Macedonia's patent law will bebrought into conformity with the requirements of Articles 27.1 and 31 of the TRIPs Agreement
by the new patent legislation.
Answer:
Macedonia intends to introduce the following provisions in its new Law on Industrial
Property (as provisionally translated into English) and thereby bring Macedonian legislation in
compliance with TRIPs:  
COMPULSORY LICENCE
Article 52
When the license-holder does not use the patent-right-protected invention  or uses it in a
scope insufficient to meet the needs of the Macedonian market, and when such license-holder refuses
to enter a license contract or stipulates the sign ing of such agreement with non-market conditions, the
right to the product use may be conferred to another entity, subject to payment of a compensation tothe patent-right holder.
The compulsory license may be conferred to a legal or physical entity which shall give
evidence of having at its disposal the technological equipment and production facilities required for
the use of the patent-right protected invention.
Compulsory license shall not be conferred if the patent-right holder proves the existence of
legal obstacles justifying the non-use or insufficient use of the patent-right-protected invention.
Article 53
The request for a compulsory license conferring is decided upon by the Court in the Republic
of Macedonia, on the basis of the opinion issued by the respective administrative agency in charge of
the affairs in the area to which the license is related.
Article 54
The request for conferring of a compulsory license cannot be submitted prior to the expiration
of the four-year period from the day of the submission of the patent-right application, or prior to the
expiration of the three-year period from the day of the patent-admittance, should the latter expire at a
later date.
If the benefit of the protected invention is of public interest (health protection, defense,
environment protection and promotion) or of special interest to a given area in economy, thecompulsory license may be conferred even prior to the expiration of the period referred to in
paragraph 1 of this Article.
Article 55
In cases when compulsory license is conferred, the patent-right holder is entitled to a
corresponding compensation.  The amount of the compensation shall be determined by an agreementWT/ACC/807/18
Page 39
between the patent-right holder and the user conferred the license or the entity using the invention
protected by the patent-right.  Should no agreement be reached, the court having jurisdiction shall
determine the amount of such compensation.
The non-existence of the agreement referred to in paragraph 1 of this Article, or of the Court
decision shall not prevent the user conferred the license from the use of such invention.
Article 56
Compulsory license shall be conferred only for the domestic market.Compulsory license cannot be exclusive.
The duration of the compulsory license is dependent exclusively on the duration of the cause
resulting in its conferring.
Article 57
The compulsory license may also be conferred when the invention protected by a patent-right
cannot be completely or partially used without the use of some other invention protected by a former
patent-right, and the latter invention, which represents a more significant technical progress is of
particular importance to the economy or to the satisfaction of the public needs.
When the compulsory license is conferred pursuant to the regulation contained in paragraph 1
of this Article, the holder of the former patent-right shall have the right to request compulsory licensefor the use of the invention after the latter patent.
Question 117
We note that, in relation to Article 9 of the Paris Convention, WT/ACC/807/9 indicates that
there are no provisions in the Law on Customs to seize infringing goods on importation, while
the section  on TRIPs Article 51 indicates that this authority does exist.  We would appreciate
clarification regarding whether border enforcement as envisioned by Article 9 of the Paris
Convention and Article 51 of TRIPs is available to right holders.  If it is not, we hope that the
pending legislation will provide the customs officials with the appropriate authority.  It will be
important for us to gain greater insight into you r laws as part of the accession process and we
look forward to working with you to ensure that  your laws will comply fully with the TRIPs
Agreement on your date of accession.
Answer:
The answer given in the document WT/ACC/807/9 relating to the Article 9 of Paris
Convention refers only to industrial property.  Border measures are not provided in the Industrial
Property Law, but these provisions are provided in the Law on Copyright and Related Rights.
The draft Law on Industrial Property will include protective measures against goods
infringing industrial property rights.  This draft contains the following provisions:
BORDER MEASURES
When the holder of a right declares that the import of certain goods into the country violates
his/her right pursuant to this Law, the customs auth orities, at his request, may undertake the following
border measures:WT/ACC/807/18
Page 40
− the holder of the right or his/her representative shall inspect the goods; and
− the goods shall be confiscated, banned from the trade and stored in a safe place.
The request referred to in paragraph 1 of this Article requires that the holder of the right
submit to the customs authorities a detailed description of the goods, substantial proves of his/her
rights and their probable violation.
Upon request from the customs authorities the hol der of the right is obliged to make a deposit
for the damage which is liable to occur as a result of the measures under paragraph 2 of this Article.
The customs authorities are obliged to immediately inform the importer and the receiver of
the goods of the measures undertaken.
Should the holder of the right fail to bring, with in eight days, action for breach of right before
the court having jurisdiction, Customs authorities shall remove the measures adopted pursuant to
paragraph 4 of this Article.
Question 118
We welcome receipt of Macedonia's statement on implementation of the WTO Agreement on
Trade-Related Aspects of Intellectual Property Rights (WT/ACC/807/9).  In Question 114 of
WT/ACC/807/12 Macedonia indicates the need for a review and legislative reform to take place.
Can Macedonia indicate when the deta iled action plan will be submitted?
Answer:
You are kindly asked to examine the Plan of Legislation Activities (WT/ACC/807/17)
submitted by the Republic of Macedonia. The plan for the enactment of the new Law of Industrial
Property states that this will occur by the end of year 2001.  It is expected that the draft law will be
submitted to the WTO Secretariat for its comments by 15 September 2001.
Question 119
Can Macedonia provide further clarification in relation to whether measures in place fully
implement TRIPS Articles 51-60 (which relate to border controls regarding the seizure of
counterfeited/pirated goods)?
Answer:
The existing Industrial Property Law does not include measures which relate to border
controls regarding the seizure of goods, which involve infringement of industrial property rights.  
These measures will be provided with the new Industrial Property Law and they will be in full
compliance with TRIPs and Paris Convention (See the answer to question 117).
The Law on Copyright and Related Rights (hereafter LCRR) contains measures for border
control regarding the seizure of  counterfeited/pirated goods.
Pursuant to Article 165 paragraph 1 of the LCRR, if a holder of a right (copyright or related
right) reports that an import of goods (a copyright work or an object of a related right such as a
publication, a phonogram or a videogram, or any kind of sound or picture carrier) infringes his/her
exclusive right pursuant to the LCRR, the customs authorities may, upon his/her request, take theWT/ACC/807/18
Page 41
following measures: allow the holder of the right or his/her representative to examine the goods,
confiscate the goods, ban the further movement of the goods, or store the goods in a safe place.
The term "import" denotes entering of goods in the customs territory of the Republic of
Macedonia pursuant to Articles 40 and 40a of the Customs Law (Official Gazette 21/98 and 25/2000).
Goods enter or exit through customs border crossing s determined by the Government of the Republic
of Macedonia; it is determined how the goods ma y enter Macedonia; what happens to the goods in
customs custody that an importer transports to a border customs house or suchlike between their entry
into the territory and the determination of an appropriate customs procedure. Pursuant to Article 44 of
the Customs Law (hereinafter: CL) goods are examined by the customs officials so as to obtain an
appropriate customs status or an approval for usage in conformity with Article 57 of the CL.
The term "customs measures" denotes measures for providing protection under the CL by the
customs authorities.  The holder of the right or his/her representative under Article 165 of the LCRRis allowed to examine the goods.
The term "confiscate" denotes temporary seizure of goods under the preventive measures of
Article 190 of the CL.  The expression "store in a safe place" denotes temporary storage of goods so
as to prevent possible illegal action until goods ar e released for trade in  conformity with the
administrative and judicial procedures of the CL.
Pursuant to Article 165 paragraph 2 of the LCRR, the copyright or related right holder is
obliged to submit, together with the request, detailed description of the goods, evidence of his/her
exclusive rights and the presumable infringement th ereof. Upon request of the customs authorities, the
person requesting the measure (holder of the right) is required to pay a security deposit for the
damages that could result from the detention of the goods.
The request for taking an action is filed in a written form and includes: name of authority
(customs house or customs outpost) administering the procedure; detailed description of goods – type
and quantity; means of transportation; the customs point where the goods are located and other data
assisting the customs authorities to confirm the authenticity of the goods; evidence concerning the
exclusiveness of the rights (written agreements for assignment of certain material rights arising fromthe copyright, i.e. related rights); the presumed infringement resulting from non-possession of an
exclusive author's contract, the name of the representative or assistant and the full name and address
of the holder of the right or the representative.
The term "security deposit"  is not an instrument for securing customs liability, it is an amount
that is paid on the deposit account of the customs authorities according to the case and incorporates:
warehouse charges, transportation, loading and unloading, loss of time and such like, so as to
compensate for any possible damage to the importer, i.e., the user of the goods resulting from themeasure.
Where the above procedures cannot be fully implemented under the CL, Article 15 paragraph
1 of the CL provides that the customs authority may apply the Law on General Administrative
Procedures (hereafter LGAP). Hence, for example, security deposit may be required on the basis of
Article 217 paragraph 2 of the LGAP. First, the customs authorities adopt an provisional decision forthe payment of a security deposit and then they issue a decision for an interim confiscation of the
goods (seizure), termination of the trading, and storage on a safe place. The confiscated goods
(temporarily seized), the person whose goods are confiscated, the place, the storage, the value of the
security deposit and the account name are listed in the decision. The decision must also contain a legal
advise for legal remedy (appeal). Pursuant to Article 15 of the CL an appeal may be lodged with theMinister of Finance within eight days. The goods will continue to be held until the conclusion of the
appeal.WT/ACC/807/18
Page 42
Customs authorities shall immediately inform the importer and the recipient of the goods that
customs measures under paragraph 1 of Article 165 of the Law on Copyrights and Related Rights are
adopted.
 Pursuant to Article 165 paragraph 3 of the LCRR, should a holder of a copyright or related
rights fail to file a complaint or initiate another procedure for execution of the adopted measures,customs authorities shall terminate the adopted measures.
Question 120
Please provide the full text of the following laws or regulations:
− Macedonian Act of Industrial Property;
− Macedonian Law on Copyright and Related Rights;
− Macedonian Regulation on Recognition of Patents;
− Macedonian Law on Protection of Topographies;
− Macedonian Law on Trade;
− Macedonian Law on Enforcement Procedure; and
− Macedonian Law on Criminal Procedure.
Answer:
Macedonia has submitted the following related legislation:
− Law on Industrial Property;
− Law on Copyright and Related Rights;
− Regulation on Patent;
− Law on Protection of Layout Design (Topographies) on Integrated Circuits;
− Regulation on Appellation of Origin;
− Regulation on Trademark;
− Regulation on Model and Design;
− Law on Trade;
− Law on Enforcement Procedure (Section related to IPR); and
− Criminal Code (Section related to IPR: Penalty Provisions) .
Question 121
Page no. 20 of the document WT/ACC/807/9 refers to the articles 9 and 10 of the Paris
Convention.  Please describe how the border measures, required by the TRIPs agreement are
implemented.
Answer:
The existing Industrial Property Law does not include measures which relate to border
controls regarding the seizure of goods, which involve infringement of industrial property rights.These measures will be provided with the new Industrial Property Law and they will be in full
compliance with TRIPs and Paris Convention.  See also the answer to question 119.
Question 122
Please specify if "Article 165" mentioned on page 45 of the document WT/ACC/807/9 refers to
the Law on Copyrights and Related Rights, or to another Law.WT/ACC/807/18
Page 43
Answer:
On page 45 of the document WT/ACC/807/9, the invoked Art. 165 belong to the Law on
Copyrights and Related Rights.
Question 123
Please specify if the customs authorities are allowed to suspend the release of goods upon their
own initiative, in the case of goods suspected to be pirated or counterfeited (Art 58 of the TRIPs
Agreement).
Answer:
The LCRR does not provide for a mechanism that would enable customs authorities to
suspend transport of goods ex officio, for which there is a reasonable doubt that they are pirated.  See
also the answer to question 119.
Question 124
In the field of industrial property, in document WT/ACC/807/9, as regards patents, Article 16 of
the Macedonian Act on Industrial Property sets out the basic requirements for patentability.
This article presents the normal requirements of novelity, intensive step and industrial
application in an unusual way and also seems to introduce an additional requirement (the
invention must be "technically viable") which is  not provided for in Article 27 of the TRIPs
Agreement.  We should therefore ask Macedonian au thorities for clarification as to the precise
meaning of Article 16.
Answer:
The requirement for a recognition of patent to be a "technically viable" which appears in
Articles 13 and 15, not in Article 16, of the Law on Industrial Property, is a result of the definition ofa patent regulated by this law.  Pursuant to Article 13 of the Law on Industrial Property, "an invention
representing new technical solution for certain problem, new plant sort and hybrid resulting from
creative work, which is technically viable and which could be applied in industrial or other type of
activity, shall be protected by a patent".
Having on mind the development of technique and technology, and the extended definition of
a patent, since an inventions in all fields of technique and technology are protected, this requirement
will be abolished in the draft of the new Law on Industrial Property.
VI. TRADE-RELATED SERVICES REGIME
1. General
Question 125
Please compare the GATS definition of commercial presence (Article XXVIII, for example, the
ability to establish branches, subsidiaries and joint-ventures) with the requirements for
company forms in your schedule.  How do th ey relate?  Does the Macedonian law limit
commercial presence as defined under the GATS?  Do these requirements for company forms
apply equally to foreign and domestic service suppliers?  What is a "trade company"?WT/ACC/807/18
Page 44
Answer:
Macedonian law does not limit commercial presence as defined under GATS.  Macedonian
Law on Trade Companies (Official Gazette 28/96; 7/97; 21/98; 37/98; 63/98; 39/99; 81/99; 37/2000)
allows a person to conduct trade either as a sole proprietor or jointly with other persons in a
partnership, or incorporated as a company. In addition to the possibility of incorporating a company, aforeign legal or natural person can establish a branch or a representative office.  The requirements for
company forms apply equally to foreign and domestic service suppliers.
Pursuant to Article 16 from the Law on Trade Companies:
− A trade company is an association of two or more natural persons or legal entities that
make monetary or non-monetary contributions or contribute rights in property which are
used for joint operations and who share th e profit or losses from such operations.
− A company shall be an independent and permanent legal entity which undertakes
activities for the purpose of realizing profit.
− A company may be incorporated by one entity or person (company incorporated by a
single entity or person) as provided by this Law.
For more detail, see the Explanatory Introduction under the Section on Registration
Requirements for Engaging in Importing (Section IV. 1 (a)).
Question 126
In WT/ACC/5 Macedonia mentions the Programme for Attracting Foreign Direct Investments.
Can you summarize the elements of the Programme  and how they relate to trade in services?
Answer:
The Program for Attracting Direct Investments is a general document endeavouring to
identify favorable features in Macedonia that may be attractive to potential investors.  It does not
mention anything whatsoever about services.  The reference to the Program was included by way of
general information.
Question 127
How is Macedonia's system of employment approval administered? Please list the requirements
in order to fulfill the conditions to get a work permit.
Answer:
A foreign natural person may be employed if he/she has an approval for temporary stay and if
he/she obtains an approval for employment issued by the Ministry of Labor and Social Policy.  There
are no specific criteria that need to be met in order to get an approval for employment.
Question 128
Please list the requirements for a residence permit to be granted. We understand that the one of
them is that funds for subsistence are provided.WT/ACC/807/18
Page 45
Answer:
Foreigners, who intend to come to Macedonia to perform professional activities or for other
reasons justifying a longer stay in the Republic of Macedonia, may apply for a temporary residence.
In addition to the request for a temporary residence clearance, a foreigner must submit proof
justifying the reason for the request, and evidence of funds for his/her subsistence in Macedonia. Atemporary residence clearance is valid for up to one year and may be extended.  There are no
limitations on the number of renewals of temporary residence clearances. A temporary residence
clearance is issued by the Ministry of Internal Affairs and it is governed by the Law on Movement
and Residence of Foreigners (Official Gazette 36/92; 66/92; 26/93).
Question 129
What subsidies are provided currently to Ma cedonian service suppliers? For investors?
Movement of persons?  Are any tied to export of services?
Answer:
The information to this question will be submitted in a separate addendum to this documents
prior to the next Working Party Meeting.
2. Business Services
A. Professional services(a) Legal services
Question 130
Please explain whether Macedonia applies any restr ictions to foreign legal consultancy services.
Answer:
Providing a foreign legal consultancy service is subject to a reciprocity requirement.
(b) Accounting and bookkeeping services
Question 131
Please inform on latest status of development of Law.
Answer:
The new Law on Accountancy is being considered in the Parliament.
(c) Auditing services
Question 132
Please explain the aim for the requirement to conclude a contract with a domestic audit
company.WT/ACC/807/18
Page 46
Answer:
This requirement provides for possibility of foreign auditing companies to provide auditing
services in the Republic of Macedonia without registering in Macedonia, as required by the Law on
Audit.  By fulfilling this requirem ent, i.e. concluding a contract with a domestic audit company, a
foreign audit company can provide auditing services in the Republic of Macedonia without registeringin Macedonia.
Question 133
Please also explain the limitation for an auditi ng to establish only one company in Macedonia.
Does this restrictions apply to branches?
Answer:
Pursuant to Article 4 of the Law on Audit, an auditing company registered for providing
auditing services in Macedonia can be established on ly by an authorized auditor.  As an exception,
Paragraph 2 of this Article allows a legal entity (other that an audit company) to be a founder of an
auditing company. Its participation in the total capi tal of the new established auditing company in the
Republic of Macedonia cannot exceed 25 per cent. In this sense the Law on Audit limits the
possibility of an authorized auditor and/or compan y not registered for providing auditing services to
establish more then one auditing company in Macedonia.
Yes, the same restriction applies also to branches.
Question 134
Please explain the restriction for foreign co mpanies that are not registered in their home
country for providing auditing services to part icipate in the capital of the new established
auditing company.
Answer:
If the foreign company is not registered in its own country for providing auditing services, its
participation in the total capital of the new established auditing company in the Republic of
Macedonia cannot exceed 25 per cent.  In fact, this requirement also applies to domestic companies
that are not registered for providing auditing services.
The purpose of this requirement is to ensure that the auditing company is at least owned
75 per cent by authorized auditor and/or auditing company.  It is expected that such company will
provide higher quality of services. 
Question 135
We question the rationale for an auditing report to be produced by an auditing company, in
particular in view of the limitation on national treatment, where it is explicitly stated that an
auditor can be licensed by the Ministry of Finance. We would think that it is safer to have theendorsement of a natural person.
Answer:
The audit report is signed by an authorized au ditor who prepared the report. This report is also
signed by the manager of the auditing company.  A stamp of the auditing company is affixed.WT/ACC/807/18
Page 47
3. Computer and related services
Question 136This is one of the most important infrastructu re services.  Do any restrictions on computer
services exist in practice?
Answer:
No.
4. Communication Services
A. Courier Services
Question 137
Courier services:  Please provide update of new Law.  Please explain ACC/5 reference to postal
monopoly.  Are there currently no licensed priv ate express delivery companies in Macedonia?
Answer:
There is no new law yet.  A draft intends to establish a liberal regime in the area of courier
services.
According to current legislation, Macedonian Po st Office enjoys monopoly in postal services.
According to the letter of the Minister of Transport and Communications to the Ministry of
Economy dated 29 June 2001, No. 10-5650, "In this moment, in the Republic of Macedonia, the
public postal operator is providing courier services as express mail services and,  there are three
additional operators that provides such services (DHL, FEDEX and TNT) ,for which they do not havean approvals".
B. Telecommunication Services
Question 138
Is the Macedonian Telecom Monopoly specified under Law?  If so, when do the monopoly rights
expire?  We would request access in advance of the 2005 date offered.
Answer:
Yes, Macedonian Telecom monopoly is expressly stated in the Law on Telecommunications.
The exclusive right expires on 31 December 2005.
5. Financial Services
Question 139We question the rationale for insurance companies and banks to be prohibited to provide both
insurance and banking services, keeping in mi nd the growing convergence of these activities.WT/ACC/807/18
Page 48
Answer:
Banks in the Republic of Macedonia have not reached adequate level of development in the
quality of their services and products.  We consider that it is reasonable, before letting the banks
provide insurance services in addition to banking services, to improve the quality of their banking
services.  The same line of reasoning applies in reverse to insurance companies.
However, banks may establish and own insurance companies, and vice versa.
A. Insurance Services
Question 140
Can foreign insurance companies provide insu rance services by establishing branches?
Answer:
At the present time this is not possible, but, the Law on Insurance is expected to be amended
by the end of 2001, and operation through branches will be permitted.
Question 141
Does the restriction for a foreign insurance co mpany to hold more than 25 per cent of stocks
management rights will be lifted on 1 January 2003?
Answer:
A foreign or domestic legal entity or natural person, other than a foreign  insurance company,
may not hold more than 25 per cent of stocks management rights in an insurance company.  This
requirement is valid until 1 January 2003.
Question 142
What is the status of the following restrictions: 1) restriction to hold more than 65 per cent (or
80 per cent with the prior approval of the Minister of Finance) of stock management rights (andparticipation) in an insurance company, and 2) the approval of the Minister of Finance, who
bases his decision on an economic needs test.
Answer:
The Law on Insurance has been changed (Official Gazette 13/01) and the restrictions do not
apply anymore.
Question 143
Is there a possibility for financial conglomerates, which are not licensed abroad as an insurance
company, to hold 100 per cent of an insurance company in Macedonia?
Answer:
Regarding allowance for financial conglomerates, which are not licensed abroad as insurance
companies, to hold 100 per cent of an insurance company in Macedonia, the Republic of Macedonia
will consider this request seriously.WT/ACC/807/18
Page 49
Question 144
Please provide some background on the current situation in Macedonia's insurance market.
Are foreign suppliers in Macedonia?  For whic h insurance sectors?  Under what forms of
commercial presence?  Branches?  Joint ventures?  100-per cent foreign owned subsidiaries?
Can marine, aviation and transport insurance be  provided on a cross-border basis?   Pls.
explain Macedonia's plan to bring its insurance regime closer to WTO benchmarks.
Answer:
The amendments to the Insurance Law (Official Gazette 13/01) have abolished the
restrictions regarding the economic needs test, foreign equity limitations, and the reinsurance
retrocession requirements.
There are four insurance companies currently operating on the market. The biggest one
(approximately 89 per cent of the market) is 65 per cent foreign funded. It deals with non-lifeinsurance and is the only company registered for life-i nsurance in the country. It is registered as a
joint stock company. The new Insurance Law (planned to pass in Parliament by the end of 2001) will
be fully compliant with the  European Union Insurance Directives (first and partially second
generation), which will certainly mean bringing the insurance regime within the WTO benchmarks.
B. Banking, securities, other financial services
Question 145
Please explain what is meant by the insert at start of the banking section "(1) Commercial
establishment is required".  Please explain whether branching is allowed.  Also please confirm
whether wholly-owned banks will no longer be allowed as of 1 January 2003 "Based on the
determination of the National Bank of the Republic of Macedonia, when a bank establishes abank, its share in the capital may be unlimite d. The above requirement is in force until
1 January 2003".  Please allow commercial presence in form of a branch.
Answer:
Pursuant to Article 6 of the Law on Banks, a foreign bank may provide banking services by
establishing a branch in the Republic of Macedonia.  The branch has a status of legal entity and for itsestablishment the same requirements apply as for the establishment of a bank.
Starting 1 January 2003 the requirement "An individual stockholder may not hold more than
one third of the stocks with management rights" will be abolished. In that sense, the provision that
"based on the determination of the National Bank of the Republic of Macedonia, when a bank
establishes a bank, its share in the capital may be unlimited" will be unnecessary.
From that date onward, there will be no limitations on the possibility to establish banks, i.e.
domestic and foreign natural persons and legal entities will be able to own 100 per cent of the capitalof the bank established in the Republic of Macedonia.
Question 146
What is meant by "(1) (2) (3) (4) No measures spec ified in the current legislation" for h, i, and l?
Is this meant to convey no limits?  Or are these measures not currently subject to regulation?WT/ACC/807/18
Page 50
Answer:
The entry "(1) (2) (3) (4) No measures specified in the current legislation" means that such
measures do not exist.
Question 147
For asset management, capital requirements are unnecessarily high for management itself, as
opposed to trustee of the assets.  This is out of  line with accepted practice internationally and we
request improvement.
Answer:
The capital requirement is based on the experience of some European countries.
Question 148
We would like to know why foreign legal natural persons cannot establish a Saving House.
Answer:
The main function of the saving houses is the acceptance of deposits from natural persons.
The experiences in the Republic of Macedonia shows that the operations of saving houses contains  a
very high element of risk.  At this moment it is more prudent not to allow foreign natural persons or
legal entities to establish saving houses, because, of mainly two reasons: 1) non-existence of adequate
control of the integrity of the founders (natural persons) of the saving houses and, 2) the need for ahigh degree of supervision which Macedonia does not reached at the present time.
Question 149
We acknowledge the exclusive supply through the Central Depository of Securities. We would
like to draw your attention to the GATS Understanding on Commitments in Financial Services,
National Treatment, paragraph 2, which aims ensu ring an equitable participation in this kind
of organization.
Answer:
The Central Depository of Securities is in its establishment phase.  After some period in its
existence, Macedonia will examine the attractiveness of this form of investment for foreign legal
entities.
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH
THIRD COUNTRIES
1. Bilateral or Plurilateral Agreements Relating to Foreign Trade in Goods and Trade in
Services
Question 150
Does Macedonia intend to join the Agreement on Trade in Civil Aircraft?  We seek a
commitment from Macedonia that upon accession to the WTO, it will join this Agreement andthat it will establish a zero rate of tariff duty on the importation of aircraft and aircraft parts.WT/ACC/807/18
Page 51
Answer:
In the initial offer on market access in goods, Macedonia has fully incorporated all
requirements of the Agreement on Trade in Civil Aircraft.
2. Economic integration, customs unions and free-trade area agreements
Question 151We understand that Macedonia recently concluded its negotiations with the European Union on
an association agreement providing for a free trad e arrangement.  Please outline the provisions
of that agreement, including but not limited to information on what trade in goods or services is
covered, the timing of any transitional periods, and what imports or exports are exempted from
duty free treatment, or subject to longer or unspecified periods prior to the achievement of duty
– free treatment under the agreement.
Answer:
On 9 April 2001, European Union and Macedonia signed the Stabilization and Association
Agreement (hereinafter SAA).  The agreement was ratified by Macedonia on 12 April 2001
(published in O. G. No. 28/01 on 13 April 2001).  It still awaits ratification by the European Union
member states. As this is expected to take some time, European Union and Macedonia have entered
into an Interim Agreement (hereinafter IA) to put into effect the SAA provisions necessary  for the
gradual establishment of a free trade area. Authorized for the European Union by it's Council decision
of 9 April 2001 (OJ 124, Council Decision No. 2001/330/ec) IA was signed on 9 April 2001, and
became effective on 1 June 2001.
Since IA contains only a small number of the SAA provisions, and since it may be assumed
that SAA will become effective, in a few year s (it has already been ratified by the European
Parliament), it may be more informative to present here a description of the whole  SAA rather than of
a small part thereof contained in IA.
General Description
SAA consists of 128 articles, arranged under ten titles. Furthermore, it includes ten annexes
and five protocols. There are also a number of joint or single declarations of interpretative naturewhich are of no direct relevance to imports into Macedonia, except for the joint declaration  on Article
34 discussed below.
The table of contents of SAA is as follows:
− TITLE I – General principles of association (including peace and stability);
− TITLE II – Political dialogue;
− TITLE III – Regional co-operation;
− TITLE IV  – Free movement of goods (it is this title which word for word represents the
bulk of IA);
− TITLE V – Movement of workers, establishment, supply of services, capita (several
articles on finance and capital  are included in IA);
− TITLE VI  – Approximation of laws and law enforcement;
− TITLE VII – Justice and home affairs;
− TITLE VIII  - Co-operation policies;
− TITLE IX – Financial co-operation; and
− TITLE X - Institutional, general and final prov isions (IA  includes some of the provisions
from this title).WT/ACC/807/18
Page 52
Most of the annexes and protocols relate to Title IV (free movement of goods). They cover
the following subject matters:
− ANNEX 1 - Imports into the Republic of Macedonia of less sensitive industrial goods
originating in the Community.
− ANNEX 2 - Imports into the Republic of Macedonia of sensitive industrial goods
originating in the Community.
− ANNEX 3 - EC definition of "baby beef"
− ANNEX 4a - Imports into the Republic of Macedonia of agricultural goods originating in
the Community (zero – duty tariff ).
− ANNEX 4b - Imports into the Republic of Macedonia of agricultural goods originating in
the Community (zero – duty tariff within tariff quotas).
− ANNEX 4c - Imports into the Republic of Macedonia of agricultural goods originating in
the Community (concessions within tariff quotas ).
− ANNEX 5a - Imports into the Community of fish and fisheries products originating in the
Republic of Macedonia.
− ANNEX 5b -  Imports into the Republic of Macedonia of fish and fisheries products
originating in the Community.
− ANNEX 6 - Establishment: "financial services" (not included in IA).
− ANNEX 7 -  Intellectual, industrial commercial property rights (Annex no. 6 in IA).
− PROTOCOL 1 - On textile and clothing products
− PROTOCOL 2 - On steel products
− PROTOCOL 3 - On trade between Republic of Macedonia and the Community in
processed agricultural products
− PROTOCOL 4 - Concerning the definition of the concept of "originating products" and
methods of administrative co-operation
− PROTOCOL 5 - On mutual assistance between administrative authorities in customs
matters
Free Trade Area
The objective of SAA is the establishment of an association between European Union and
Macedonia, including a free trade area (Article 1). This association, according to Article 5, is to be
realized gradually over a period of ten years. It is the explicit intent of the parties to the agreement to
have it fully compatible with the relevant WTO provisions, and in particular with GATT Article
XXIV.
Trade relations are dealt with in Title IV which is divided into three chapters:
− Industrial products (Articles 16 – 23);
− Agriculture and fisheries  (Articles 24 – 30); and
− Common provisions ( Articles 31 – 43 ).
Special arrangements exist for textile products and iron and steel products.  These
arrangements appear in Protocols  1 and 2.
Industrial Products
The key provision is Article 18, according to which Macedonia abolishes all customs duties
except for goods listed in Annex I, where the custom s duties will be phased out over a period of ten
years, and in Annex II where the gradual ten year reduction of customs duties will commence, as
stated in that annex, after a grace period of three years. The types of products listed in the two annexesare too varied to lend themselves to a general description or a summary. Full texts of the annexes are
included in the copy of SAA (in English) submitted under separate cover.WT/ACC/807/18
Page 53
All other duties and restrictions on imports and all duties and restrictions on export are
abolished immediately ( Articles 18 – 20).
Agricultural  Products And Fish
Quantitative restrictions on all agricultural and fish products are being abolished forthwith
(Article 26).
Customs duties on agricultural products will be applied by Macedonia in accordance with
Article 27. 3  which states that Macedonia will:
− Abolish the customs duties applicable on imports of certain agricultural products
originating in the Community, listed in Annex 4a;
− Abolish the customs duties applicable on imports of certain agricultural products
originating in the Community, listed in Annex 4b within the limits of tariff quotas
indicated for each product in that annex. For the quantities exceeding the tariff quotas theRepublic of Macedonia shall reduce progressively the customs duties in accordance with
the timetable indicated for each product in that annex; and
− Reduce progressively the customs duties applicable on imports of certain agricultural
products originating in the Community, listed in Annex 4c within the limits of tariff
quotas and in accordance with the timetable indicated for each product in that annex.
Trade in wine and spirit products will be determined by a separate agreement yet to be
negotiated.
Trade in processed agricultural products is governed by Protocol 3 which has its own customs
duties  reduction tables for different kinds of products listed in the annexes to that protocol.  Due to
their detail and length, the lists do not lend themselves to summarization.  Full texts of the annexes areincluded in the copy of SAA (in English) submitted under separate cover.
With regard to fish Article 28.2 states that Macedonia:
"Shall abolish all charges having an equivalent effect to a custom duty
and reduce customs duties on fish and fisheries products originating in
the European Community by 50 per cent of the MFN duty. The residualduties shall be reduced over a period of six years and will be eliminated
at the end of this period".
The above rules will not apply to products listed in Annex 5b which shall be subject to tariff
reductions laid down in that annex.
Textile Products
Protocol 1 provides  duty-free access of textile products into Macedonia with the exception of
those listed in Annex 1 to the protocol.  The products listed therein are subject to a gradually reducedscale  of customs duties over a ten-year transition period.
Iron And Steel Products
Applicable to all products listed in HS 72, Protocol 2 abolishes all quantitative restrictions on
the import of such products.  Customs duties on the import of these products into Macedonia is
gradually abolished over a period of five years.WT/ACC/807/18
Page 54
Common  Provisions
 General provisions concerning standstill on customs duties and other like charges or fiscal
constraints are contained in Articles 32 – 34.  In this respect an exception is made in the joint
declaration on Article 34 regarding  the one per cent Macedonian customs clearance fee which is to
continue until 1 January 2002.
Title  IV also contains provisions on dumping which are to be dealt with according to GATT
Article VI and the special WTO agreement on its  implementation (Article 36), on safeguards (Article
37) and on  shortages (Article 38). Article 40 requires  compliance with the rules of origin which are
described in greater  detail in Protocol 4, and they are largely in line with the WTO Agreement on the
Rules of Origin.  Other provisions elsewhere in the SAA envisage the eventual harmonization of
Macedonian law with that of European Union, the adoption of the same systems of standardization,
metrology, accreditation, and conformity assessments.  In essence there is no departure from thefundamental WTO concepts and procedures in all of the above areas.
Question 152
Please provide a copy of the Stabilization and Association Agreement and its annexes to the
Working Party
Answer:
 The full texts of the Stabilization and Associ ation Agreement together with the annexes, as
well as the Interim Agreement, all in the English language, are being submitted under separate cover.
Question 153
Further to the response to question 275 of WT/ACC/807/12, is Macedonia negotiating a
preferential trade agreement with Bosnia and Herzegovina?  If so, please provide a statusreport and a description of these negotiations.
Answer:
Macedonia expressed an initiative to commence negotiations in 1999.  First meeting of expert
groups of both countries was held in May 2001, in Skopje.  At this meeting, all articles of the basic
text of the Agreement have been agreed, except articles on the dynamic of liberalization of trade inindustrial products.
Question 154
Further to the response to question 275 of WT/ACC/807/12, please give a status report on the
"renegotiation" of Macedonia's Agreements with Slovenia, Yugoslavia and Croatia, with
respect to ensuring that tariffs on trade in Chapters 1-24 are eliminated in the context of
ensuring that "substantially all trade" between Macedonia and these countries is covered by the
Agreements.
Answer:
Mixed committees and subcommittees on quotas meet regularly and negotiate the lists of
Chapters 1-24 products that are subject to concessions. Any changes to the lists are made annually and
are subject to consent of both parties.  All changes to be made in the future, will take into
consideration Macedonian commitments under the Memorandum of Understanding on TradeWT/ACC/807/18
Page 55
Liberalization and Facilitation recently signed by the countries that are part of the Stability Pact for
South Eastern Europe.
Question 155
Macedonia indicated in the response to question 148 of WT/ACC/807/12 that it had only
concluded preferential trade agreements with Croatia, Yugoslavia, and Slovenia.  Table B ofWT/ACC/07/5/Add.1 lists agreements under discussion with the EFTA Countries, Ukraine,
Romania, Turkey, and Bulgaria in addition to the European Union.  What is the status of these
agreements? Describe the arrangements being made to cover both agricultural and non-
agricultural trade.
Answer:
The Republic of Macedonia has completed negotiations and concluded free trade agreements
with Bulgaria, Turkey, EFTA countries, and Ukraine.
The free trade agreements with Bulgaria and Turkey have been ratified and are in effect as of
1 January 2000 and 1 September 2000, respectively. The free trade agreement with Ukraine was
ratified by both countries on 5 July 2001. The free trade agreement with the EFTA countries is
undergoing ratification process.
With respect to the negotiations for a free trade agreement with Romania, only consulting
meetings have been held so far.
In respect to the trade with agricultural products under the existing agreements, concession
lists for preferential imports of a particular number of products have been exchanged.
For further information, see the answer summary in the Annex.
The texts of free trade agreements with Bulgaria  and Turkey, together with all annexes listing
the preferential arrangements in agricultural and industrial products are being submitted under
separate cover.
Question 156
Do any of these other agreements provide for current or eventual preferential access for
services suppliers?
Answer:
The free trade agreements do not include services.
Question 157
When all agreements are concluded, approximately what portion of Macedonia's imports will
be subject to MFN tariffs?
Answer:
Table containing the share of each country in the total Macedonian import and export for
2000 is given below:WT/ACC/807/18
Page 56
Country Share in Export
(per cent)Share in Import
(per cent)
FR Yugoslavia 25.3 9.1
Ukraine 0.0 9.9
Slovenia 2.0 6.9
Bulgaria 2.0 4.7
Croatia 3.6 2.8
Switzerland 3.0 1.2
Turkey 0.7 2.5
European Union 42.6 38.1
Question 158
We are disappointed that Macedonia's FTAs with Croatia, Slovenia and the Federal Republic of
Yugoslavia (refer Question 149, WT/ACC/807/12) do not appear consistent with GATT Article
XXIV.  These arrangements do not eliminate s ubstantially all barriers to trade between the
parties, especially in agriculture.  What fu ture plans does Macedonia and the parties to this
Agreement have to address the deficiencies?
Answer:
Macedonia's FTAs with Croatia, Slovenia and FR Yugoslavia are consistent with GATT
Article XXIV.  Substantially all trade with the said countries, i.e. approximately 90 per cent thereof, is
not subject to trade barriers. Trade of agricultural products with Croatia, Slovenia and FR Yugoslavia
is subject to preferences due to the high level of agriculture development of the two countries and the
subsidies that they use to stimulate further development.  Short summaries of these three agreementsare included in the answer to question 154.
Mixed committees established under these agreements consider issues pertaining to
concessions for agriculture products and their further liberalization.WT/ACC/807/18
Page 57
ANNEX
Explanatory Notes
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE1. Economy
(b) Current economic situation
- Value Added Tax
Legal source
The value added tax is governed by the Law on Value Added Tax (Official Gazette 44/99,
59/99, 86/99, 11/00, 8/01).
Tax rates
The Law on Value Added Tax recognizes two tax rates. The general VAT rate is 19 per cent
and it applies to all products and services, except those subjected to the reduced tax rate. The reduced
rate is 5 per cent.  Products taxed according to the reduced rate are determined by the Decision on
Determining Products and Services Subject to the Reduced VAT Rate (Official Gazette 16/01, 21/01).Products and services subject to the reduced rate are listed below:
Table 1:  Goods
Description of the product
Ex 0101
Ex 0102-0104
0105Ex 0106Live animals, except live wild animals:
a) Horses, asses, mules and hinnies
b) Bovine, pork, sheep and goatsc) Live poultryd) Domestic rabbits, bees
Chapter 2 Meat and other slaughtered edible products
Ex Chapter 3 Fish and crustaceans, molluscs and ot her aquatic invertebrates except ornamental fish
Chapter 4 Milk and dairy products; birds' eggs; natural honey; edible products of animal origin,
not elsewhere specified or included
0504Ex 0506Other products of animal origin:
a) Guts, bladders and stomachs of animals (other than fish),b) Un-worked bones
0601 – 0602 Live trees and other plants
Chapter 7 Edible vegetables and certain roots and tubers
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Chapter 9 Coffee, tea, maté and spices
Chapter 10 Cereals
1101 - 1106Ex 1108Starch and milling industry products
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or
medicinal plants; straw and fodder
1302 20 Pectic substances, pectinates and pectates
Ex 1401 Vegetable materials of a kind used primarily for plaiting
 non-processed
Ex Chapter 15 Edible animal and vegetable fats an d oils and their cleavage products; processed edible
fats; raw bee wax
Chapter 16 Preparations of meat, fish or crust aceans, molluscs or other aquatic invertebratesWT/ACC/807/18
Page 58
Description of the product
Chapter 17 Sugars and sugar confectionery
1805 and 1806 Cocoa powder, not containing added sugar or other sweetening matter; Chocolate and
other food preparations containing cocoa
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products
2001 - 2008 Products of vegetables, fruits and other edible parts of plants, except juices from fruits
and vegetables
Chapter 21 Miscellaneous edible preparations
Ex 2201 Waters, except natural or artificial mineral waters or aerated waters, in packages for
consumption
2209 Vinegar and substitutes for vinegar obtained from acetic acid
2301 -2308 Residues and waste from food industries
Ex 2309 Products used as animal food, except dog, cat or other pets' food put up for retail sale
2401 Unmanufactured tobacco; tobacco refuse
2501 00 91 00 Salt suitable for human consumption
27012702
2710 00 74 00
2710 00 76 002710 00 77 002710 00 78 0027112716Mineral fuels, mineral oils and products of their distillation:
a) Hard coal and various forms of coal briquettes
b) Dark coal and lignite, whether or not agglomerated, excluding jet
c) Fuel oilsd) PetrolEuropean Unionm gases and other gaseous hydrocarbonse) Electrical energyf) Heatingg) Cooling
2836 10 00 00
2836 30 00 00Commercial ammonium carbonate and other ammonium carbonates; Sodium
hydrogencarbonate (sodium bicarbonate)
2905 44 11 002905 44 19 00
2905 44 91 002905 44 99 003824 60 11 003824 60 19 00
3824 60 91 00
3824 60 99 00D-glucitol (sorbitol)
Ex 2915 21 00 00 Acetic acid
Ex 2925 11 00 00 Sodium and potassium saccharin salts
Ex 3003 and 3004 Human medicines
3006 60
4014 10 00 00Contraception products:
a) Chemical contraceptive preparations;
b) Sheath contraceptives;
Chapter 31 Fertilizers
Ex 3302 10 00 00Ex 3302 10 21 00Ex 3302 10 29 00Ex 3302 10 40 00Ex 3302 10 90 00Mixtures of odoriferous substances and mixtures with a basis of one or more of these
substances, put up for retail sale
Ex 3304 91 00 00Ex 3004 99 00 00
Ex 3305 10 00 00
3306 10 00 00Ex 3307 30 00 00Ex 3401 11 00 00Ex 3401 19 00 00Ex 3402 20 90 00Products for body care including washing preparations:
a) Powder for baby skin care
b) Cream, milk and oil for baby skin care
c) Shampoo (except for pets)d) Dentifricese) Baths (except for pets)f) Toilet soapg) Washing soap
h)  Detergent for laundry and dishwashing
Ex 3503 00 10 00 Gelatin
4401 10 00 0044 01 30Fuel wood and charcoal:
a) Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms;WT/ACC/807/18
Page 59
Description of the product
4402 b) Sawdust and wood waste and scrap, whether or not agglomerated in logs, 
briquettes, pellets or similar forms;
c) Wood charcoal (including shell or nut charcoal), whether or not agglomerated;
Sanitary towels, napkins and napkin liners for babies;
Ex 4901
Ex 4902Ex 4903
Ex 4905Printed books, newspapers, pictures and other products of the graphic industry, except
printed materials for advertising purposes and printed materials with pornographiccontent:a) Printed books, brochures and similar printed matter, whether or not in single 
sheets;
b) Newspapers, journals and periodicals, whether or not illustrated or containing 
advertising material;
c) Children's picture, drawing or coloring books;d) Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, 
topographical plans and globes, printed;
(The evaluation whether the printed matters contain pornography is made and issued
by the Ministry of Culture)
5101 11 00 00
5101 19 00 00Wool, not carded
8713 Invalid carriages, whether or not motorized or otherwise mechanically propelled;
9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body; hearing aids and other appliances whichare worn or carried, or implanted in the body, to compensate for a defect or disability:
Ex 3808 10 Insecticides for use in the agriculture and for plant protection;
3808 20 Fungicides;
3803 30 Herbicides, anti-sprouting products and plant- growth regulators;
3808 40 Disinfectants
Ex 3808 90 Other substances used in the agriculture and for plant protection;
3002 10 10 00 Antisera
3002 10 91 00 Hemoglobin, blood globulins and serum globulins;
3002 10 95 00 Modified immunological products, whether or not obtained by means of
biotechnological processes, of human origin;
3002 20 00 00 Vaccines for human medicine
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive
plasters, poultices), impregnated or coated with pharmacEuropean Uniontical
substances or put up in forms or packings for retail sale for medical, surgical, dental orveterinary purposes;
3006 10 Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for
surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbablesurgical or dental haemostatics;
3006 20 Blood-grouping reagents
3006 30 Opacifying preparations for X-ray examinations; diagnostic reagents designed to be
administered to the patient
3006 40 Dental cements and other dental fillings; bone reconstruction cements
3006 50 First-aid boxes and kits
3407 00 00 10 Dental preparations
3701 10 10 00 Photographic plates and film in the flat, sensitised, unexposed, of any material other
than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed,whether or not in packs, for X-ray, for medical, dental or veterinary use;
3702 10 00 00 Photographic film in rolls, sensitised, unexposed, of any material other than paper,
paperboard or textiles; instant print film in rolls, sensitised, unexposed, for X-ray, for
medical, dental or veterinary use;
3822 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory
reagents whether or not on a backing, other than those of heading No 3002 or 3006
4015 11 00 00 Surgical gloves
9018 31 Syringes, with or without needles
9018 32 Tubular metal needles and needles for suturesWT/ACC/807/18
Page 60
Description of the product
9018 39 Other (catetars, canillas, etc.)
Ex 9018 90 30 00 Dialysers
Ex 3920 10 24 00
Ex 3920 10 26 00
Ex 3920 10 28 00Ex 3920 10 40 00Ex 3920 10 81 00Ex 3920 10 89 00Other foil and strip, of polymers of ethylene, for use in agriculture, not prepared for
retail sale;
Table 2:  Services
Transport of people - transport of their luggage
Waste disposal:
- selection;
- collection;
- transportation;- processing;- dumping of waste from the population and industry.Recycling of recyclable waste, as well as selection,  collection and transportation of such waste are not
considered to be dispatching of waste.
Cleaning of public areas:
- public roads;
- streets;- squares;- children's playgrounds;- public pedestrian trims;- areas;
- channels;
- embankments;- cleaning of snow;
Services rendered by lawyers, accountants and auditors:- Services rendered by lawyers, accountants and audito rs shall be all services  typical for the appropriate
profession performed by these persons, associations of citizens and companies;- Services of lawyers typical of the profession according to the Law on  the Bar;
- Services of accountants, typical for the profession according to the Law on Accounting;
- Services of auditors, typical for the profession according to the Law on Audit;
Exempt from the above:- economic advise;- entreprenrial advise;- technical advise;
- counseling and representation in tax matters;
- management of property, as well as counseling and representation in property matters, especially acting as abankruptcy trustee, property trustee, settlement trustee and executor of a testators will;- opinion as an expert;- acting as a member of a management or supervisory board;
- acting as a manager of a professional association.WT/ACC/807/18
Page 61
Collection and payment
The prescribed period for the assessment and payment of value added tax is one calendar
month or a quarter of a year.
The taxpayer is obliged to calculate the amount of VAT for a given period and submit the
advanced tax return to the tax au thorities within 15 days after the expiration of the respective period.
The taxpayer is obliged to pay the tax calculated on  the basis of the total supply for the respective
accounting period, after the deduction of  all input taxes entitled to credit deduction.
The value added tax on imported goods is collected by the customs authorities simultaneously
with the customs duties. It is stated separately in the customs declaration.
VAT refund rules
The refund procedure is conducted by the Public Revenue Office under the following rules:
(a) When the amount of the tax credit in a given accounting period or tax period is higher
than the tax assessed for the supply, the difference shall be refunded to the taxpayer
based on his written claim stated in  the tax return. When the taxpayer fails to submit
written claim for tax refunding, the difference shall be transferred to the succeeding
accounting period as progressive tax.
Refunding the tax difference shall be made within 30 days from the date of the tax return
submission.
 (b) Taxpayers without headquarters or a branch office in the country, and without
performing  any supply in the country, or without outstanding sales tax  shall, upon
their request, be entitled to refund the tax credit, under conditions of reciprocity.
(c) A foreign diplomatic or consular mission purchasing goods or services for official
purposes shall, upon request by such mission, be entitled to refund the value added
tax, when the invoice is paid and when the value added tax is separately stated on the
invoice by the taxpayer. The refunding shall be made to the conditions of reciprocity.
The head of diplomatic mission, the members of the diplomatic personnel of a foreign
diplomatic mission, as well as  consular officers of foreign diplomatic mission shall be entitled to
refund the value added tax, when such persons acquired goods or services intended for personal needs
or for the needs of the members of their families in their respective households.
-E x c i s e  T a x
Legal source
Excise taxes are regulated by the Law on Excise Taxes (Official Gazette 32/01, 50/01). This
law has commenced to operate as of 1 July 2001.
Products and rates
The excise tax is assessed only on products specifically listed in the new Law on Excise
Taxes mentioned above. However, pursuant to Article 64 of the above law, excise taxes on
automobiles are still subject to the respective provisions of the former Law on Excise Taxes (Official
Gazette 78/93) until 31 December 2003.WT/ACC/807/18
Page 62
A detailed list of products subject to excise tax appears in Table 3 .
Table 3
HS Number Description of Product Excise applied
2710 00 26 00 Aviation spirit 32,923 MKD/kg
2710 00 27 00 with a lead content, not exceeding 0.013 g per litre, with an octane
number (RON) of less than 9529,274 MKD/kg
2710 00 29 00 with a lead content, not exceeding 0.013 g per litre, with an octane
number (RON) of 95 or more but less than 9829,274 MKD/kg
2710 00 32 00 with a lead content, not exceeding 0.013 g per litre, with an octane
number (RON) of 98 or more29,274 MKD/kg
2710 00 34 00 with a lead content exceeding 0.013 g per litre, with an octane
number (RON) of less than 9832,923 MKD/kg
2710 00 36 00 with a lead content exceeding 0.013 g per litre, with an octane
number (RON) of 98 or more32,923 MKD/kg
2710 00 66 00 With a sulphur content not exceeding 0.05 per cent by weight:
 -  as a power fuel;
 -  as a heating fuel; 14,476 MKD/kg
3,742 MKD/kg
2710 00 68 00 With a sulphur content exceeding 0,2 per cent by weight:
-  as a power fuel;-  as a heating fuel;14,476 MKD/kg
3,742 MKD/kg
2711 12 11 00  Liquefied propane of a purity not less than   99  per cent, for use:
- as a power fuel;- as a heating fuel; 4,900 MKD/kg
4,876 MKD/kg
2711 19 00 00 Other in gaseous state
- as a power fuel;- as a heating fuel;4,900 MKD/kg
4,876 MKD/kg
2711 29 00 00 Other
- as a power fuel;- as a heating fuel;4,900 MKD/kg
4,876 MKD/kg
2710 00 51 00 Kerosene as a jet fuel 9,000 MKD/kg
Other medium oils used as :- power fuel;- heating fuel;9,000 MKD/kg
1,800 MKD/kg
2710 00 74 00 Fuel oils with a sulphur content not exceeding 1 per cent by weight; 0,100 MKD/kg
2710 00 76 00 Fuel oils with a sulphur content exceeding 1 per cent by weight but
not exceeding 2 per cent by weight;0,100 MKD/kg
2710 00 77 00 Fuel oils with a sulphur content exceeding 2 per cent by weight but
not exceeding 2,8 per cent by weight;0,100 MKD/kg
2710 00 78 00 Fuel oils with a sulphur content exceeding 2,8 per cent by weight; 0,100 MKD/kg
2203
2206Beer 3 MKD per
liter/degree of
alcohol or 1.25
MKD per
litre/degree of
extract
2204 102204 21 102204 29 10
2205Sparkling wine 0.00 MKD/liter
2204
2205Wine 0.00 MKD/literWT/ACC/807/18
Page 63
HS Number Description of Product Excise applied
2206 00 31 00
2206 00 39 002204 102204 21 102204 29 102205Other sparkling drinks 30.00 MKD/liter
2204
2205
2206Other non-sparkling drinks 30.00 MKD/liter
2204
22052206Semi-products 300.00 MKD per
liter/degree of
alcohol
2207220822042205
2206Ethyl alcohol 300.00 MKD per
liter/degree of
alcohol
2402 Cigars, cigarillos and cigarettes Domestic:
33 per cent ad
valorem
Imported:
1.35 MKD/piece
2403 Smoking tobacco Domestic:
33 per cent ad
valorem
Imported:
1,350.00 MKD/kg
8703 23 10 118703 23 10 12Motor  cars for the transport of persons, assembled
With a catalyser  Others25  per cent ad
valorem
25  per cent ad
valorem
Collection and payment
Subject period for the assessment and payment of the excise tax is the calendar month in
which the tax debt occurred. The taxpayer is obliged  to submit the tax declaration within fifteen days
after the expiration of the respective calendar month.
The excise tax on tobacco products, semi-products and ethyl-alcohol is paid by the use of
banderoles.
Excise tax drawback
(a) Diplomatic missions, consular offices, international organizations and the military
forces of the NATO are entitled to drawback of excise taxes. In such cases, the
drawback procedure established in the Law on Value Added Tax applies.
(b) Excise tax paid for goods that are not sold may be drawn back if the goods are
returned to the excise warehouse and destroyed under the supervision of the tax
authorities.WT/ACC/807/18
Page 64
Interrelation Between The Vat And The Excise Tax
The VAT and the excise are sales taxes. The VAT applies generally to all products and
services. Excise tax applies only to a limited number of products. The assessment of VAT does not
exempt products from the excise tax.
With the exception of excise tax on tobacco products, VAT and excise tax are equally
assessed and paid for domestic and imported products and services.
The VAT is assessed on the total price value, including the excise tax (where applicable),
which means that the excise tax is assessed and paid first.
Procedure For Appeal
The appeal procedures for the VAT and the excise tax are governed by the Law on the Value
Added Tax and the Law on Personal Income Tax, respectively.
Procedures are identical.  The appeal is filed with the Ministry of Finance through the tax
authorities. The time period for filing is 15 days from the day of the delivery of the initial decision.
In the event of the appeal being denied, the unsatisfied party has the right to initiate an
administrative dispute by filing a complaint with the Supreme Court. The time period for filing isthirty days from the day of delivery of the negative decision.
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import regulation
- Registration requirements for engaging in importing- Import Business
1. Fundamentals of Business Organizations
Macedonia has a liberal environment for the conduct of business. According to the Law on
Trade, Article 2, anyone has the right to engage in trade, and the Law on Trade Companies  (see
below) allows a person to conduct such trade either as a sole proprietor or jointly with other persons
in a partnership or incorporated as a company.
In addition to sole proprietorships, the Law on Trade Companies, Article 18, offers the
following forms of business organizations for the exercise of trading activities in Macedonia:
− General Partnerships;
− Limited Partnerships;
− Limited Liability Companies;
− Joint-Stock Companies; and
− Limited Stock Partnerships.
The choice of a particular form of business organization depends on the objectives of the
entrepreneur. The formalities of incorporation and registration are relatively simple. There are two
basic requirements:
− the business entity must be registered in the Trade Register of the respective local court;
andWT/ACC/807/18
Page 65
− in the case of business organizations other than sole proprietorships, the intended
activities must be described in the incorporating charter or the business agreement (there
is a new law on companies about to be enacted in Macedonia, and it will do away with
this so called "ultra vires" requirement).
Details of the registration procedures and requirements are set out in the Law on Trade
Companies.
In Macedonia, as in many European countries, registration of business entities either as sole
proprietorships or as companies, is a court function. In other words, the documents describing the
particular business entity and setting out its structure must be submitted to a local court which , after
verifying their accuracy and completeness, issues a decision to enter the business entity in the Trade
Register (or, as it appears in the English translation of the Law on Trade Companies, a Trade
Registry). The procedures for registration, although perhaps not as advanced as in the industrial
countries, are relatively simple and expeditious. Of course, as in other countries, the services of
attorneys for the drafting of the required documents such as the charter of incorporation and the
articles or bylaws is advisable. The more complex the envisaged organizational structure for theconduct of business, the more imperative is the reliance on the services of the legal profession.
The liberality of the conditions for the conduct of trade is evident in practice. There are many
small and mid-sized manufacturing and trading businesses operating in all parts of Macedonia. A
number of international assistance programs operate in Macedonia to support and advance thedevelopment of such small businesses. There are no legal obstacles or impediments to the formation
of such businesses. Their main practical problems are the lack of credit which is quite obviously the
result of a fragile economy and scarce foreign investment. Nevertheless, despite the unfavourable
economic conditions,  the number of trading entities is increasing in Macedonia.
2. Rights of Foreigners
Foreigners enjoy complete national treatment in the conduct of trade in Macedonia.
According to Article 24 of the Law on Trade Companies, foreign firms and individuals (legal entities
and natural persons, as they are referred  in the law) can incorporate and register their commercial
entities in the same manner and on the basis of the same procedures as domestic firms and
individuals. Except in some sensitive areas  involving national security and  matters of  public safety,there are no limitations or restrictions on the proportion of foreign ownership in a business established
in Macedonia. In other words, there is no requirement of a share in the business entity being owned by
a citizen of Macedonia. The business entity, whether a sole proprietorship, a partnership, or a
company may be fully owned by foreigners. Furthermore, according to Article 26 of the Law on
Trade Companies, foreigners have the right to acquire stock in Macedonian companies, and with theexception of broadcasting companies (where, in general, they may not have more than 49 per cent of
ownership), there is no limit on the amount of stock they may hold.
The Law on Trade Companies also regulates the activities of foreign business entities – firms
and individuals – in Macedonia. As in other countries, Macedonia requires a foreign firm orindividual to establish a "legal presence" in the country prior to the commencement of any business
activities on its territory. This "presence" is based on the  performance of two formalities:
− the establishment of a branch office (Law on Trade Companies , Article 684(2)); and
− the registration of the branch office in the Trade Register (ibid, Article 694).
Furthermore, if the foreign business entity is a company (a legal entity rather than a natural
person), according to Article 697 of the Law on Trade Companies, it must appoint a representative for
the branch. The representative must be permanently resident in Macedonia, but need not be a
Macedonian national.WT/ACC/807/18
Page 66
The expenses of  registration, as discussed further below, are  moderate.
According to Article 684(1) of the Law on Trade Companies, once established, "foreign trade
companies and foreign sole proprietors ….have a status equal with domestic natural persons and legalentities….".  In other words, they are treated in  the same manner and have the same rights and
obligations as domestic firms and individuals. There is complete national treatment.
3. Transnational Trade
Of course, the establishment of a branch office and its registration (and the appointment of a
representative in the case of a foreign company) is required only where the foreign firm or individualintends to conduct business on the territory of Macedonia (Law on Trade Companies, Article 684(1)).
Where a firm or an individual (a legal entity or a natural person) in another country  sells
goods to a buyer in Macedonia and ships them to the buyer from another country to Macedonia (or,
conversely, buys and receives goods from Macedonia in another country), then there is norequirement for the establishment of a branch office in Macedonia and its registration under the
Macedonian law. In accordance with the established rules of international trade (e.g. the United
Nations Convention for Contracts in the Internationa l Sale of Goods to which Macedonia is a party)
the trade takes place from one country to another.  It is a transborder or a cross-border transaction.
Furthermore the Macedonian law does not require the employment or intercession of any
intermediaries (e.g., agents, representatives, local partners, etc.) in such transborder transactions. For
that matter, Macedonian law does not require the employment of any intermediaries even where a
firm or an individual conducts business on the territory of Macedonia. As mentioned above,
Macedonia has a liberal regime for the conduct of trade and business, and it extends full nationaltreatment to foreign firms and individuals.
(f) Import licensing procedures
i) Introduction
Macedonia applies non-automatic import licenses for the following reasons:
− To protect domestic industry and agricultural production under the provisions of the Law
on Foreign Trade;
− To control trade in arms, ammunition and military equipment, as well as gold and silver
under Articles XX and XXI of GATT 1994; and
− To allocate tariff rate quotas granted bilaterally under free trade agreements.
ii) Licenses Applied For Protection Of Th e Domestic Industry And Agricultural 
Production
Licenses for the protection of the domestic industry and agricultural production are
administered by the Ministry of Economy and the Ministry of Agriculture, Forestry and Water
Economy.
Legal source for their application is the Law on Foreign Trade (Official Gazette 31/93, 41/93,
78/93, 15/97, 13/98, 13/99, 50/99, 82/99, 4/01).
List of products subject to such licenses appears in Attachment 1.WT/ACC/807/18
Page 67
Reason for licensing is to protect largest Macedonian industrial and agricultural capacities for
the period of privatization, restructuring and adjustment to market economy operations.
Information about these license requirements and the relevant application procedures may be
obtained from the trade regime departments of the Ministry of Economy and the Ministry ofAgriculture, Forestry and Water Economy on the following addresses:
Ministry of Economy
Jurij Gagarin 15
Skopje 1000
Republic of Macedonia
Ministry of Agriculture, Forestry and Water Economy
Leninova 2
Skopje 1000
Republic of Macedonia
License applications are submitted to the respective ministries in writing. They must contain
the following information:
− Trade name, personal identification number and full name of the user in case of
importation;
− Ten-digit tariff number of goods;
− Description of goods according to the Customs Tariff;
− Trade name of goods;
− Quantity of goods;
− Trade name and full name of the foreign exporter or importer;
− Time frame for imports;
− Statement of purpose pertaining to the use of the imported goods; and
− Other information as prescribed by special regulations.
Applications are reviewed by the officials responsible for trade in the respective ministries.
Consideration is given to the presence of the product on the Macedonian market, the volume of
domestic production, and  the price. Final decision is made by the Minister.
Subject to the documentation being complete, de cision is issued within two days. The license
is valid for six months and for the quantity stated therein.
An administrative fee of MKD 600 (about US $8.50) is payable.In the event of a negative decision, the applicant is informed verbally. An appeal procedure
does not exist.
Macedonia is seriously re-examining its import licensing regime in the light of all current and
future international commitments. Pursuant to th e obligations set out in the Stabilization and
Association Agreement with the European Union, Macedonia has abolished all quantitative
restrictions for imports from the European Union market as of 1 June 2001. The Government of
Macedonia plans to extend  the same treatment to all WTO members on  MFN basis prior to its
accession to the WTO.    WT/ACC/807/18
Page 68
iii) Import Licensing Procedures Exempt Under Articles Xx And Xxi Of Gatt 1994
These procedures apply to products specifically exempt under GATT Articles XX and XXI
from the application of GATT rules due to their importance for the essential security interests, the
defense system, and the control over trade with gold and silver.
Detailed list of products is included in Attachment 2.Licenses are administered by the Ministry of Economy. Prior to the submission of the
application, the applicant must obtain an opinion from the respective agency. Depending on the
product, following agencies may be responsible for the issue of an opinion: Ministry of Internal
Affairs, Ministry of Defense, Ministry of Health or the National Bank.
If the above requirements are satisfied, a license is issued within one day.An appeal procedure does not exist.
iv) Licenses For Allocation Of Tariff Rate Quotas Under Free Trade Agreements
Tariff rate quotas under the preferential trade agreements of Macedonia with other countries
are allocated according to procedures set out in the respective agreements. In general, the quotas are
established yearly, and import licenses are usually issued for a period of six months.  The quantities,conditions and the documentation required for an application are fixed by special government
decisions.  Separate decisions are made for separate countries. They are published in the Official
Gazette and the daily newspapers. The time period for submission of applications is two weeks from
the date of publishing.
Applications are considered by a committee of the representatives of four ministries:
Ministry of Economy, Ministry of Agriculture, Mini stry of Finance and  Ministry of Foreign Affairs.
However, applications need to be filed with one ministry only, i.e. the importer approaches only one
administrative body. All applications are examined  simultaneously. Applications are considered
within five to ten days.
A record of the utilized volume of the respecti ve tariff rate quotas is maintained on an on-
going basis by the Customs Administration. Licenses that have not been fully utilized may not be used
beyond the authorized period of validity.
3. Internal policies affecting foreign trade in goods
(b) Technical Regulations And Standards
In view of the latest set of questions, the replies to which are included further down in this
document, it would appear that an introductory note on the present system of standards in Macedonia
may help to make the state of that system more understandable. It may also explain the compliance of
the relevant Macedonian legislation and practice with the requirements of the TBT Agreement.
1. The Character of Current Legislation
The existing Law on Standardization (Official Gazette 23/95), referred to in WT/ACC/807/11
and other documents submitted to the WTO Secretariat, does not directly establish any technical
regulations or voluntary standards.  It does no more than set up a mechanism for the introduction of
standards in Macedonia, and it is a law of general character.  Its main emphasis is, as its text indicates,
on the promotion of a concept of standards in Macedonian industry, and its general purpose is toencourage and induce Macedonian producers to recognize the value of sound and uniform standardsWT/ACC/807/18
Page 69
in their production activities.  Hence the significant focus on process and service in many provisions
of the Law on Standardization, rather than just on products, and much attention is given to the
establishment and  application of competent and reliable conformity assessment procedures to prevent
deceptive and fraudulent practices.  Testing of products and production methods, as well as the
establishment of production standards by the industry, is practically non-existent.  In other words, asexpressed in the Law on Standardization, the main current Macedonian concern is to improve the
quality domestic production which is woefully uneven and unpredictable at the present time.
2. Relevance of Former Yugoslav Standards
Prior to independence in 1991 all of the industry and most of the agriculture in Macedonia
were socially-owned. In their production activities these various economic units followed standards
(referred to in the Yugoslav legislation as "sectoral" and "internal" standards).  These were industry-
generated standards, most of them dealing with production and service methods, developed internallyby the respective agencies for their industrial or agricultural units.
When Macedonia enacted its own legislation (the Law on Standardization) in 1995, it
included as a matter of precaution a provision (Artic le 93) the continuing use of the former Yugoslav
standards until their replacement by the appropriate Macedonian standards.  Of course, when read in
the context of the whole Law on Standardization, it becomes clear that the former Yugoslav standardscould continue to operate only in the situations where they could be applicable, i.e., in the
environment of the former state-owned economic un its.  It is in this sense that WT/ACC/807/11,
Section 17, mentions "12,000 standards inherited from the former SFRY".  These standards do not
apply generally because by the very nature of their relevance in specific industries their scope is
specialized and limited.
The general inapplicability of the old Yugoslav standards becomes abundantly and
unequivocally evident when the Macedonian Law on Standardization is compared with the Law on
Standardization of the former Socialist Federated Republic of Yugoslavia (Official Gazette, 37/1988).
The structures for the creation of standards, the establishment of attestation procedures, and for
conformance assessments are so significantly different that the old Yugoslav standards andregulations (for which there is no equivalent reference in the Macedonian legislation) cannot as a
matter of practical relevance operate in Macedonia.  There would need to be additional regulation in
Macedonia with the necessary conceptual or structural adjustments for the old standards to come into
use.  Furthermore, as a result of privatization and other economic changes, the scope and character of
production in Macedonia has become in its substance so different from what it was in the past that the
old standards are largely irrelevant.
Several comparative examples may illustrate the intrinsic differences between the two
legislative schemes of Macedonia and the former Socialist Federative Republic of Yugoslavia
respectively.
First, the standardization program in the SFRY law (Article12, etc.) is built upon a scheme of
"sectoral" and "internal" standards. The Macedonian legislation (Articles 8, etc,) establishes a largely
voluntary system of standards with an emphasis on internationally developed criteria (Article 13) andon science and technology (Article 14).
Second, the systems of "attestation" in the two laws are substantively different (cf. SFRY law
Articles 7 and 39 – 53 and Macedonian law Articles 37 –57)
Third, the respective schemes of regulatory and administrative responsibilities are
substantially different (cf. SFRY law Article 80 and Macedonian law Article 85).WT/ACC/807/18
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For the former Yugoslav standards, which may continue to be used voluntarily in some of the
industries, to be generally adopted in Macedonia, it would be necessary to examine them one by one
in order to determine their relevance and applicability.  For a variety of reasons such examinations
have not taken place.  The industry is changing in Macedonia.  Its development is still in a nascent
stage. It lacks an organizational base as an interest group. As a result, there is neither an initiative foror an interest in a review of old standards.  The individual industrial entities are focusing their
attention at international and regional standards because they are vital to the Macedonian economy.
The government too is unable to play an active role in the review of standards due to insufficient
financial resources at its disposal for such matters as standardization.
3. Administration of Standards in Macedonia
Due to inadequate funding, the government agency responsible for the development and
implementation of both voluntary standards and technical regulations - the Bureau for Standardizationand Metrology within the Ministry of Economy - cannot effectively supervise even weights and
measures because it has only a handful of inspectors for the whole country.  The agency consists of
twenty-five persons in total.  It is located in inad equate facilities with a minimum of mostly outdated
equipment, and it is chronically under-funded.
The Bureau for Standardization and Metrology believes that in its present conditions it does
not have an enquiry point as required by the TBT Ag reement.  There is a competent staff, a telephone,
and some electronic equipment which makes it possible for information to be received about
Macedonian technical regulations during regular working hours, but the Bureau considers them to be
inadequate to constitute a proper enquiry point.  It also believes that international assistance is
required to put in place a workable mechanism for the development of standards in Macedonia.
For information contact:
Address: Bureau of Standardization and Metrology
Samoilovo 10
1000 Skopje
Republic of Macedonia
Telephone: +389 2 298 115
Fax : +389 2 110 263
E-mail : zsm@zsm.gov.mk
grkov.zoran@zsm.gov.mk
4. The Limits of Standardization in Macedonia
As a result of inadequate resources, the problem in Macedonia is not an excess of either
technical regulations or voluntary standards, but the opposite.  There is no danger of excessive andburdensome regulation.
For domestic products the standards are very few (fortunately the sanitary and phytosanitary
safety conditions within the country are more satisfactory, but even in that area there are
shortcomings).
For imported goods Macedonia almost completely (except for the few items mentioned
below) relies on the international standards hopefully used by the foreign manufacturers and
producers who export their products to Macedonia.  Where in a few instances Macedonia has
introduced technical regulations, they are based on international specifications developed or approved
by international organizations, and wherever Macedonian manufacturers apply standards today, these
standards are international.  In this respect, the allegation that the statement about  MacedonianWT/ACC/807/18
Page 71
standards being based on international standards is "an exaggeration" has no factual basis, and it is
being made without any justification.
5. Technical Regulations
Technical regulations in a mandatory sense have been introduced in Macedonia for two
specific products only: salt and automobiles.  In both cases the purpose is to prevent deceptivepractices; in the case of automobiles there is also a safety consideration.  These technical regulations
are based literally on the respective international standards.  And the regulations apply equally to
domestic and imported products.  The respective labeling and content requirements are reasonable.
Technical regulations for salt consist of proper content labeling requirements and are
administered by the Ministry of Health in conjunction with its own product safety requirements.
Automobiles are required to comply with ECE safety  regulations and need product type certificates of
compliance. Macedonia recognizes certificates issued anywhere in line with the ECE prescribedprocedures. For automobiles without such certificates special application must me made and testing
may be required.  The requests are processed without delay within a short time.  The fees are payable
in Macedonian currency equivalent to DM 250 for document processing and DM 2500 for the
inspection and testing of the automobile.  The product type certificate need not be presented on the
border, but when an automobile is registered in Macedonia.
There is a licensing requirement for about four hundred products (listed with their respective
HS numbers in WT/ACC/807/5/Add.3) upon their im portation into Macedonia.  All of the products
are electric goods.  The license requirements are perfunctory, and their purpose is to ensure sufficient
information for the safety of consumers, and their protection against fake electrical goods.  The
licenses are issued automatically upon the submission of sample copies of manufacturers' certificates,guarantees, and instruction manuals which accompany the shipments of the respective goods. The
requirement for a guarantee to contain certain information appears in Article 67 of the Law on
Standardization.  The procedures for the issue of licenses are simple and automatic.  The license is
good for an indefinite period of time and  an unlimited  quantity of the particular product.  The fee for
a license ranges from a minimum of US$ 50 to a maximum of US$ 195 depending on the product unit
price (the scale of fees is published in the Official Gazette 38/90).  A revised and updated list of the
products involved appears in Attachment 5.
There are no other technical regulations and no other quality requirements applied to imported
goods.
6. The Voluntary and International Character of Standardization
The Law on Standardization, insofar as it is operative at all, is liberal in nature and does not
discriminate against imports.  By its many references to "standards" as contrasted with technicalregulations, which receive much less emphasis, the Law on Standardization recognizes by implication
the importance of a voluntary process in the creation of standards.  It also recognizes the application
of scientific methods in the creation of Standards (Article 14). Furthermore it emphasizes the
importance of international standards. In this respec t the references to international agreements in its
provisions (Articles 13, 19, 23, 37, 58 and 76) apply not only to bilateral agreements (there is no suchlimitation expressed in the respective provisions),  but also to memberships in international
organizations on the basis of accession to multilateral agreements.  Macedonia is a member of most
international and regional standards organizations.
7. Conformity Assessment Procedures
The Law on Standardization empowers the government to introduce regulations either for the
establishment of standards or for compulsory conformity assessment procedures.  No such newWT/ACC/807/18
Page 72
regulations have been introduced so far, but the procedures inherited from SFRY continue to be
applied to the extent this is practicable.
When eventually new regulations will be prepared, they will be based on international models
which are compliant with the requirements of the TBT Agreement.  They will not deviate from the
internationally recognized practices for two reasons: first, Macedonia is committed both by virtue ofits geographical location and its economic circumstances to bring its trade regulations in line with
those prevailing in other European countries, and second Macedonia requires foreign investment and
industrial presence.
8. New Draft Legislation
About a year ago the Bureau of Standardizat ion and Metrology drafted four new laws to
replace the current legislation.  English translations of the four draft laws - on standardization, on
accreditation, on technical requirements for products and conformity assessments, and on metrology –have been submitted to the WTO Secretariat.  All four drafts were prepared in consultation with
experts of international and regional standards organizations who considered them to be consistent
with the requirements of the TBT Agreement.  The drafts have been submitted to the government, but
no enactment of the new legislation has taken place yet.
(c) Sanitary and phytosanitary measures
For the protection of human, animal and plant life and health, the Republic of Macedonia has
established both a system of licensing and border measures.
The licenses are automatic, and the border controls based upon them are simple and
reasonable. The requirements are based on international standards, and they apply only to the extent
necessary to protect human, animal and plant life and health.  There is no discrimination betweendomestic and imported products.
The system of licenses and border measures complies with the WTO Agreement on
Import Licensing and the WTO Agreement on Application of Sanitary and Phytosanitary Measures.
This system is administered by the Ministry of Agriculture, Forestry and Water Economy, the
Ministry of Health and the Ministry of Environment.
1. Ministry Of Agriculture, Forestry And Water Economy
(a) Administration on Plant Protection
(i) Licensing
Source of law
Legal basis for the licensing procedures is Chapter IV of the Law on Plant Protection (Official
Gazette 25/98, 6/00) which regulates the production and trade with chemicals for protection of plants.
Product coverage
The Administration on Plant Protection administers licenses for the import of pesticides .
Detailed list of pesticides and fertilizers subject to licensing is attached as Attachment 6.
Reasons for licensingWT/ACC/807/18
Page 73
Licensing procedures for pesticides provide for the registration of new types of pesticides
prior to their initial release on the Macedonian market or renewal of existing licenses.
Enquiry point
Address: Leninova Street 2,
1000 Skopje,Republic of Macedonia
Telephone: ++ 389 2 144-318; 144-319; 144-320
E-mail: mafweidp@unet.com.mk; mafwepro@unet.com.mk
Procedure
License application for the registration of a new pesticide prior to its release on the
Macedonian market is submitted to the Administration on Plant Protection.  There is no special
application form.  The application should be written in Macedonian language, using Cyrillic letters. Itdoes not have to be notarized.
In addition to the application, the applicant must submit a report from the examinations
executed in Macedonia on the physical, chemical, biological and toxicological characteristics of the
pesticide.  This report is prepared on the basis of independent examinations of the chemical done by
entities authorized by the Ministry of Agriculture.
The application and the report for the respective chemical are then submitted for a review to
the Committee for Plant Protection Chemicals  established by the Administration on Plant Protection.
The Committee consists of experts and scientists from various areas, such as phytopatology,
entomology and herbology. Subject to the application and the documentation being complete, and the
results from the examination satisfactory, the Co mmittee, together with the Administration on Plant
Protection recommends to the Minister to approve the release of the respective chemical on the
Macedonian market.  The license is signed by the Minister of Agriculture.  The decision takes about
1-3 months, depending on the period necessary for examination.  Applicants are informed of the
decision in writing.  Decisions are not published.
Based on the issued license, the pesticide is put on the list of pesticides used in Macedonia.
These licenses are valid for a period of five years.  Three months before the expiration of the license,
the license holder is obliged to file an application for extension of the license.  For pesticides present
on the Macedonian market for more than 20 years, a license valid for ten years may be issued.
The procedure described above is identical for domestic and imported pesticides.  The
administrative fee for domestic producers is MKD 13,500.  Foreign producers and importers are
required to pay an administrative fee of US$ 650.  The difference in the fee is intended to encourage
domestic production of pesticides.
In the event of a negative decision, the applicant has a right to request review or to file an
appeal. Both the request and the appeal are submitted in writing.  There are no special forms.  The
review is conducted by the Committee on Plant Protection Chemicals. The administrative fee payable
is MKD 50.  The appeal is submitted to the Second Instance Administrative Committee on
Agricultural Matters within the Government of Mace donia through the Ministry of Agriculture.  Time
for the submission of the appeal is 15 days from the day of the receipt of the unsatisfactory decision.
Administrative fee is MKD 200.
Importers of pesticides already placed on the pesticide list through the above described
procedure, apply for an approval for the importation of each individual shipment entering Macedonian
territory.  Approval procedure is automatic and it consists of routine check of the name of theWT/ACC/807/18
Page 74
importer and the validity of the registration license.  The approval is issued in seven days.  A fee of
MKD 1,000 is payable.
(ii) Border measures
The Administration on Plant Protection is responsible for the phytosanitary control over
plants, seeds, seedling materials and all products originating from plants that have not been termicallyprocessed imported into or transiting across the territory of Macedonia. Examination procedures are
regulated by Articles 24 - 34 of the Law on Plant Protection (Official Gazette 25/98, 6/00).  They are
based on internationally established standards.
Plants and products of plant origin may be imported into the territory of Macedonia only at
specifically determined border crossings (Article 24).  The list of border crossings appears in
Attachment 7.  Shipments of products representing  potential carriers of pests must be accompanied by
health certificates issued by an agency responsible for the protection of plants in the exportingcountry.  In any event, goods must be examined at  the border by plant protection inspectors (Article
25).
If the examination shows that a shipment is infected with a quarantine or economic pest
which can be eradicated, the inspector sends it to the closest place for eradication (Article 27(4)).
However, if the pest may not be eradicated, the inspector orders the shipment be sent back or, in thecase of danger of fast spreading of the pest, to be destroyed (Article 27(3)).
Where the shipment does not have a health certificate issued by the exporting country, it will
be returned to the exporter (Article 27(1)).
Article 28 regulates the transit of plants and plant products across the territory of Macedonia.
If goods are transported in sealed containers, health examination and health certificates are notrequired.  The latter is required only if it is a condition for entry into the country of destination. Where
the transit goods are not packed in containers, procedures for import pursuant to Articles 25 and 27
apply.
Where the border inspector suspects that a shipment contains quarantine pests, but cannot
positively determine that at the border, he/she is entitled to take samples and send them for laboratoryexamination.  In a meantime, the shipment is placed under customs supervision (Article 28).
(b) Administration on Seeds and Seedling Materials
(i) Licensing
Source of law
Legal basis for the licenses issued by the Administration on Seeds and Seedling Materials is
the Law on Seeds, Seedling and Reproduction Ma terials, Recognition, Approval and Protection of
Species (hereinafter: Law on Seeds) publis hed in the Official Gazette 41/2000.
Product coverage
The Administration on Seeds and Seedling Materials issues licenses for the importation of
seeds, seedling materials and reproduction materials of plant origin, except the seeds and seedling
materials of forestry plants (Article 1 of the Law on Seeds).  A detailed list of the products is included
in Attachment 8.
Reasons for licensingWT/ACC/807/18
Page 75
The issue of licenses is based on the following reasons cited in Article 24 of the Law on
Seeds:
− Preservation of the quality of seeds, seedling materials and other reproduction materials
of plant origin in conformity with the In ternational Seeds Testing Association – ISTA;
− Preservation of the identity of seeds, seedling materials and other reproduction materials
of plant origin as prescribed by the International Organization on Post-Control Tests for
the Examination of the Identity and the Purity of Varieties within the OECD; and
− Health of seeds, seedling materials and other reproduction materials of plant origin as
prescribed by the International Plant Protection Convention – IPPC.
The Republic of Macedonia only permits the importation of seeds and seedling materials
listed in the List of Recognized Newly-Created Domestic Species and the List of Accepted Foreign
Species, the latter being determined by the State Species Committee.  The lists are based in theirtotality on the above-mentioned international criteria.   They are published in the Official Gazette of
the Republic of Macedonia.
Enquiry point
Address: Leninova Street 2,
1000 Skopje,Republic of Macedonia
Telephone: 389 2 134-477; 230-429; 113-045
Facsimile: 389 2 230-429; 211-429
Procedure
Application for the import of the products mentioned above is submitted to the
Administration on Seed and Seedling Materials with in the Ministry of Agriculture personally or by
mail.  There is no special application form. No other documents are required.  The application must be
written in Macedonian language, and in Cyrillic letters.  The application does not have to be
notarized.
Samples are not required.The administrative fee is MKD 650.
A license is issued by the Minister of Agriculture on the recommendation of the
Administration on Seeds and Seedling Materials within seven to ten days of the receipt of the
application. Decisions are not published.
In the event of a denial, the applicant may require a review of the decision or file an appeal.
The review is conducted by the Administration on Seed and Seedling Materials.  The appeal is
submitted to the Second Instance Administrative Committee on Agricultural Matters within theGovernment of Macedonia through the Ministry of Agriculture. The time for the submission of an
appeal is 15 days from the day of receipt of the unsatisfactory decision.  There are no special review
or appeal forms.  Administrative fee for the appeal is MKD 200.  
The license is valid only for the quantity stated therein. It can be used for all shipments made
during a period of 60 days of the date of the license.
(ii) Border measuresWT/ACC/807/18
Page 76
Phytosanitary control of seeds and seedling materials at the border is conducted by the
Administration on Plant Protection.  The procedure is described under A.2 above.
(c) Forestry Department
(i) Licensing
Source of lawLicensing procedures are governed by the Law on Seedling Materials (Official Gazette 10/73,
51/88, 20/90, 32/91, 83/92) and the Law on Seeds (Official Gazette 18/73, 20/90, 32/91, 83/92).
Product coverage
List of products subject to licens es is included in Attachment 9.
Reasons for licensing
The Forestry Department applies licensing procedures in order to provide for control of the
health safety of seeds and seedlings for forestry plants imported into the customs territory of the
Republic of Macedonia.
Enquiry point
Address: Leninova Street 2,
1000 Skopje,
Republic of Macedonia
Telephone: ++ 389 2 134-477; 230-429; 113-045
Facsimile: ++ 389 2 230-429; 211-429
Procedure
Application is submitted to the Forestry Department within the Ministry of Agriculture.  It
must be written in Macedonian language, using Cyrillic letters, and it does not have to be notarized.There is no special application form.
Samples of goods are not required.
An administrative fee of MKD 650 is payable.
A license is issued within seven days. Decisions are not published. The applicant has a right
to appeal.
The license is valid for the product and quantity declared therein. Depending on the product,
it is effective for a period of two to six months.
(ii) Border measures
Phytosanitary control of seeds and seedling materials for forestry plants at the border is
conducted by the Administration on Plant Protection. The procedure is described under A.2 above.
(d) Veterinary Administration
(i) LicensingWT/ACC/807/18
Page 77
Source of law
The legal source for a license issued by the Veterinary Administration is Article 45 of the
Law on Veterinary Health (Official Gazette 28/98).
Product coverage
Products subject to licensing are listed in Attachment 10.
Reasons for licensing
Reason for licensing is to prevent importation of animals and products of animal origin
infected with contagious animal diseases.
Enquiry point
Address: Leninova Street 2,
1000 Skopje,
Republic of Macedonia
Telephone: ++ 389 2 134-477; 144-307
Facsimile: ++ 389 2 144-315
Procedure
License applications are submitted to the Veterinary Administration in the Ministry of
Agriculture. Application forms are available at the Veterinary Administration.
Application procedure is  simple.  The form requires the name, address and telephone number
of the contact person of the importer and the time period for approval.  It also lists documents, that
must be submitted, depending on the type of product being imported. The form must be filled in
Macedonian language using Cyrillic letters.  It does not have to be notarized.
Samples of goods are not required.
Upon the receipt of an application, the Veterina ry Administration examines the animal health
conditions in the country and, in particular, in the area of exportation and in the transit countries. In
this respect, information contained in OIE reports and received from veterinary services of respective
countries are reviewed.  The Veterinary Administration then prepares a recommendation on the basis
of which the Minister issues a decision. If there are cases of disease in the exporting country or intransit countries, which may be transmitted to Macedonia, the license is denied.  The decision on the
license is made within 15-30 days.
An administrative fee of MKD 650 is payable.
The applicant has a right to appeal. The appeal is submitted to the Second Instance
Administrative Committee on Agricultural Matters within the Government of Macedonia through the
Ministry of Agriculture.  Time for submission is 15 days from the day of receipt of an unsatisfactory
decision.  There are no special appeal forms.  Administrative fee is MKD 200.
The license determines the veterinary and sanitary conditions for importation of products into
or transit over the territory of the Republic of Macedonia. Depending on the type of product, it
instructs the importer upon the product arriving at the border to either place it in quarantine or to
provide samples for laboratory tests, or to undertake other preventive measures.WT/ACC/807/18
Page 78
The license is valid only for the type and quantity of goods specified therein and it is valid for
a period of 30-90 days.
(ii) Border measures
Border measures, applied by the Veterinary Administration upon the importation and transit
of goods of animal origin, are found in Articles 40-53 of the Law on Veterinary Health.  They apply
to products listed in general way in Article 40(1) and include: live animals, products of animal origin,
offals thereof, sperm for artificial insemination, fertilized ovums and embryos and other products
containing animal origin ingredients that represent potential transmitters of animal diseases dangerous
to animal or human health.
Import of animals and products of animal origin may take place at designated border
crossings (Article 48).  Prior to the arrival at the border, the importers must obtain a license, as
described above.  Pursuant to Article 43, the shipment must also be accompanied by an internationalveterinary certificate containing information on the origin of the goods, their place of destination, the
registry number of the transportation vehicle, and the health condition of the shipment.
The examination at the border is executed by veterinary inspectors (Article 40(2)). Their
actions depend on the type of products being imported. In any event, pursuant to Article 45(2), steps
to be taken are stated in the import license. Live animals must be put in a quarantine for furtherexamination and supervision.  Exception can be made only for live animals that are entering
Macedonia to participate in sporting events or circus exhibitions, and for pets, if they stay in
Macedonia no longer than 15 days, and for animals that will be slaughtered within a period of 24
hours to three days (Article 49). For products and raw materials of animal origin and offals thereof,
the veterinary inspectors may take samples for laboratory tests.
2. Ministry Of Environment And Physical Planning
(i) Licensing
Source of law
The requirement for licenses is set out in Article 24 of the Law on Environment and Nature
Protection and Promotion (Official Gaze tte 69/96, 13/99, 41/00, 51/00, 96/00).
Product coverage
Licenses are required for the following groups of products:
− Halogen derivatives of carbon hydrate;
− Used refrigerators and freezers ;
− Used and repaired tires, used wheels;
− Asbestos and products containing asbestos; and
− Used TV, radio and video sets, and monitors.
Detailed list of products is included in Attachment 11.
Reasons for licensing
Halogen derivatives of carbon hydrate  – Republic of Macedonia follows the international
requirements determined by the Vienna Convention, the Montreal Protocol and its amendments for
the reduction and elimination of substances that damage the ozone layer.WT/ACC/807/18
Page 79
Used refrigerators and freezers  - International requirements determined by the Vienna
Convention and the Montreal Protocol as above.
Used and repaired tires, used wheels – Control over the quantities and quality of imported
used tires due to lack of recycling and waste disposal capacities and for safety reasons.
Asbestos and products containing asbestos – Reduction in the use of asbestos materials.Used TV, radio and video sets, and monitors –  Prevention of unsafe and dangerous products
from being used by the public, as well as reducing the risk of such products being abandoned in public
places due to the lack of recycling and waste disposal capacities.
Enquiry point
Address: "Drezdenska" No. 52,
1000 Skopje,
Republic of Macedonia
Telephone: 389 2 366-930, ext.157; 366-595
Facsimile: 389 2 366-931
E-mail: infoeco@moe.gov.mk
Procedures
License application is submitted to the Ministry of Environment and Urban Planning in
writing, in Macedonian language.  There are no special forms. The application need not be notarized.
The application must be accompanied by supporting documentation necessary to prove the
compliance with required conditions.  The following examples illustrate the requirements:
Asbestos:
− explanation about the process of production;
− analysis of possible contamination with measures for environmental protection;
− evidence that substitution of asbestos materials is not possible;
− measures for waste disposal and recycling;
− name of the final user of goods; and
border entry point for the goods.
Halogen derivatives of carbon hydrate:
− chemical formula of the product;
− quantity;
− origin of product (producer and country);
− explanation about the process of production and analysis of possible contamination with
solutions for environment protection;
− measures for waste disposal and recycling;
− name of the final user of the goods; and
− border entry point for the goods
Used vehicle tires:
− proof of an investment program for the re-production of used tires into new, as well as
proof of waste recycling;
− monthly shipment requirements of used tires for the production of new tiers;WT/ACC/807/18
Page 80
− name of the distributor of the final product; and
− border entry point for the goods.
Used TV, radio and video sets, and monitors:
− origin of goods;
− evidence for repairing services;
− border entry point for the goods;
− quantity of goods.
Subject to the application being complete, a license is issued within thirty days. The
administrative fee is MKD 650.
In the event of refusal, the applicant may appeal to the Second Instance Administrative
Committee on Transportation, Communication and Envi ronmental Issues within the Government of
Macedonia.  The administrative fee for the appeal is MKD 200.
A license is valid for a specific shipment only.  Depending on the product, it is valid for 3 – 6
months.
3. Ministry Of Health
(a) Bureau for Medicaments
(i) Licensing
Source of law
Medicaments, remedial medicines and medicine  devices - Articles 101 and 103 of the Law on
Medicaments, Remedial Medicines and Medicine Devices (Official Gazette 21/98).
Narcotic substances and products thereof - Article 19 of the Law on Production and Trade
with Narcotics (Official Gazette of SFRJ 13/91) and the international conventions on trafficking innarcotics and psychotropic substances of 1961 and 1971.
Poisons - Article 39 of the Law on Trade with Poisons (Official Gazette of SFRJ 13/91) and
Article 51 of the Law on Transportation of Dangerous Materials (Official Gazette of SFRJ 27/90).
Product coverage
The Bureau for Medicines issues licenses for the following groups of products:
− Medicaments, remedial medicines and medicine devices;
− Narcotic substances and products thereof; and
− Poisons.
Detailed list of products is included in Attachment 12.
Reasons for licensing
Medicaments, remedial medicines and medicine devices - To ensure that safe, high quality
and properly approved medicines are placed on the Macedonian market.
Narcotic substances and products thereof - Control and record in the use of such products.WT/ACC/807/18
Page 81
Poisons - To ensure that products for public hygiene considered poisoning and placed on the
Macedonian market are not dangerous and they are properly labeled and classified.
Enquiry point
Address: Ministry of Health
Bureau for Medicines50-ta Divizija  no. 6
1000 Skopje, Republic of Macedonia
Telephone: 389 2 237-669
389 2 128-069
Facsimile: 389 2 230-857
389 2 113-014
E-mail: farmac@mol.com.mk
Procedure
License applications are filed prior to the importation, exportation and transit of the relevant
products. Application must be submitted in writing, in Macedonian language and Cyrillic letters on a
special form that may be obtained at the Mini stry of Health. It must not be notarized.
Each application must be accompanied by supporting documentation which varies depending
on the product.  For example, application for an import/export license of medicines and poisons
should be supported by:  evidence that the respective trader is authorized to trade with such products,
copy of the invoice and evidence of the payment of the administrative fee.  In cases of exports of
poisons, approval by the importing country is requ ired.  Administrative fee of MKD 200 is payable.
The decision is made by the Minister of Health within 30 days of the day of submission of the
application. The applicant is informed on the decision in writing. Appeal may be filed with the
Second Instance Committee in the Ministry of Health.
A license is valid for a specific shipment only.
(b) Ministry of Health
(i) Licensing
Source of law
The legal basis for the licensing requirement are the Law on Ionized Radiation Protection and
Nuclear Security (Official Gazette of SFRY 53/91) and the Law on Transportation of Dangerous
Materials (Official Gazette 12/93).
Product coverage
Licenses are required for the following products:
− Radioactive isotopes – radioactive Ir 192 and radioactive Cs 137 of tariff number 2844 40
00 0;.
− Radio pharmaceutical materials, RIA kits of tariff number 2844 00 00 00; and
− RTG appliances that produce ionized radiation.
− List of products appears in Attachment 12.WT/ACC/807/18
Page 82
Reasons for licensing
The need to control the import, export, transit and release on the Macedonian market of
radioactive isotopes and products that produce ionized radiation.
Enquiry point
Address: Ministry of Health
Vodnjanska bb
1000 Skopje, Republic of Macedonia
Telephone: 389 2 122-355
Facsimile: 389 2 235-343
Procedure
License applications must be submitted in writing, in Macedonian language and Cyrillic
letters.  There are no special forms.
Applications are considered and the decision is made by the Minister of Health within a
maximum period of thirty days.  The applicant is informed on the decision by telephone or in person.
The licenses is issued either for a single shipment or for a period of six months.  A license for
the use of RTG appliances are issued for an unlimited period of time, e.g. until a change of conditions.
In the event of a denial, an appeal may be filed with the Second Instance Committee of the
Government within 15 days of the delivery of the decision.
(ii) Border Measures
Border measures for food products and products for general use are set out in the Law on
Health Safety of Food Products and Articles for General Use (Official Gazette of SFRY  53/91).
Pursuant to these provisions, prior to the importation of food or products of general use, every
importer is obliged to request a sanitary examination of the shipment. The examination is carried out
by the sanitary inspection. It consists of physical check and laboratory analysis of samples from the
shipment.  The shipment may be permitted to enter the customs territory of Macedonia only if the
results of the sanitary examination are positive.  As an exception, upon an approval given by the
sanitary inspection on request by the importer, a shipment may be subjected to customs and allowedto enter the territory of Macedonia before the examination results are completed.  In such cases, goods
will be stored in designated warehouses and will not be put on the market until the test results are
released.
When test results are negative, the sanitary inspection may order the goods to be sent back or,
if that is not possible, to be destroyed.WT/ACC/807/18
Page 83
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH
THIRD COUNTRIES
2. Economic integration, customs union and free-trade area Agreements
Short Summaries Of Free Trade Agreements With Yugoslavia, Slovenia, Croatia, Bulgaria And
Turkey
Free Trade Agreement With The Federal Republic Of Yugoslavia
1. General
− Signed on 8 April 1996 in Belgrade. Entered into force on 16 October 1996.
− Free trade agreement, establishes free trade zone.
− The provisions of this agreement refer to products 1-97 of the HS.
2. Trade provisions
- Import customs duties
The Contracting Parties have agreed as follows: to abolish customs duties on goods
originating in the Contracting Parties; to abol ish special duty for import of agricultural and food
products; the fee of 1 per cent for customs services rendered shall continue to be paid in Macedonia.
- Export customs duties
No customs duties and special export duties shall be introduced between the Contracting
Parties.
3. Quantitative restrictions
The quantitative restrictions in the import and export and the foreign trade measures of equal
effect shall be gradually abolished.
There are quantitative restrictions in foreign trade between the Contracting Parties on some
goods originating in Yugoslavia in export from Yugoslavia to Macedonia: agricultural products,
energy, leather industry, forestry and wood industry etc. (Appendix 1 to Annex I).
Goods originating in Macedonia being quantitatively limited in export from Macedonia to
Yugoslavia: agricultural and food  products, industrial products ( Appendix 2 to Annex I).
Goods originating in Macedonia quantitatively lim ited on the import to Yugoslavia: protected auto
tires, used pneumatic tires, ferro- nickel, hot rolled plates, cold rolled plates, plastyfied plates, etc.
(Appendix 3 to Annex I).
Goods originating in Yugoslavia that have quantitative restrictions in the import into
Macedonia (Appendix 4 to Annex I): milk and milk products, meat, refined sunflower oil, sugar,
cigars, industrial products (power fuel, auto tires), etc.WT/ACC/807/18
Page 84
4.    Standards
- Sanitary and phytosanitary measures
Respective regulations in the field of veterinary care, plant protection and health care,
infectious diseases among domestic animals, pests and weeds in plants, etc.
- SafeguardsGeneral protective measures. In case when a particular product is imported in large quantities,
the Contracting Parties may introduce adequate measures in accordance with the Agreement and
protective system of WTO.
When either of the Contracting Parties has serious balance of payment problems, it is allowed
to take restrictive measures, including import- related measures in accordance with GATT 1994.
5. Exceptions
- General exception
The Agreement does not prohibit bans on restriction on import, export or transit of goods,
justified with the protection of the public moral, public order, public security, protection of national
treasure, historical and archeological value, etc., if these measures are connected with the restrictions
in domestic manufactures or consumption and in accordance with the international agreements.
Exception due to security reasons.
Free Trade Agreement with the Republic of Slovenia
1. General
− Signed in Skopje on 1 July 1996. Entered into force on 01 July 1996.
− Free trade agreement
− Scope
− Industrial products originating in the Contracting Parties, from Chapter 25 through
Chapter 97 of the HS
− Agricultural and food products originating in the Contracting Parties, from Chapter 1
through Chapter 24 of HS
2. Trade provisions
- Import customs duties
The Contracting Parties shall abolish all customs duties on import.
Macedonia shall abolish all special customs duties, with exceptions of the 1 per cent customs
fee for services rendered.
There will be "no customs duties of fiscal nature".
- Export customs duties
The Contracting Parties shall abolish all mutual customs duties or special customs duties on
export.WT/ACC/807/18
Page 85
3. Quantitative restrictions
All quantitative restrictions on import and expo rt of goods originating in the Contracting
Parties are abolished.
There are only tariff quotas for agricultural and food products, on export from  Macedonia to
Slovenia (Annex 1 to Protocol 2), and on export from Slovenia to Macedonia (Annex 2 to Protocol 2).
4. Rules of origin
Protocol 3 determines the rules of origin of goods and procedure of administrative co-
operation related to them.
5. Safeguards
When a particular product is imported in large quantities that may cause serious damage to
the domestic producers, or seriously worsen economic conditions in particular region, will be taken
adequate measures ( under conditions and proce dure provided in Article 31 of the Agreement).
When any of the Contracting Parties has serious balance of payment problems, it is allowed to
take restrictive measures, including import- related measures in accordance with GATT rules.
6. Exceptions
General exceptions- the Agreement does not prohibit bans on restrictions on import, export or
transport of goods established for the protection of: public moral, public order, public security,protection of national treasure, protection of intell ectual property etc. on the conditions that these
measures are connected with the restrictions in domestic production or consumption and are in
accordance with the international agreements.
Exceptions due to security reasons.
Free Trade Agreement with the Republic of Croatia
1.    General
− Signed on 9 May 1997, in Skopje. Entered into force on 9 May 1997.
− Free trade agreement
− Scope
− Industrial products originating in the Contractin g Parties, from chapters 25 to 97 of HS.
− Agricultural and food products from chapter 1 to 24 of the HS.
2. Trade provisions
- Import customs dutiesMacedonia shall abolish all customs duties of goods originating in Croatia, except the duty of
1 per cent for customs registration.
Croatia shall abolish all customs duties for import of goods originating in Macedonia, except
customs duty of 1 per cent.
The Contracting Parties shall abolish all special customs duties on the day this Agreement
becomes effective.WT/ACC/807/18
Page 86
The Contracting Parties shall not apply customs duties of fiscal nature.
- Export customs duties
The Contracting Parties shall abolish all mutual customs duties or special customs duties on
export.
3. Quantitative restrictions
All quantitative restrictions on import, and on export of goods originating in the states, are
abolish.
There are only tariff quotas for export of agricultural and food products from Macedonia into
Croatia (Appendix 1 to Protocol 1); and tariff quotas for import of agricultural and food products from
Croatia into Macedonia (Appendix 2 to Protocol 1).
4. Rules of origin
Protocol 2 of this Agreement determines the rules of origin of goods and the ways of
administrative co- operation related to them.
5. Standards
- Sanitary and phytosanitary measures
 Respective regulation in the field of veterinary care, plant protection and health care,
infectious diseases among domestic animals and quarantine diseases, pests and weeds in plants
- Safeguards - General protective measures
In case when a particular product is imported in large quantities that may cause serious
damage to the domestic manufactures, or seriously worsen economic conditions in particular region,
adequate measures will be taken in accordance with procedure for implementation of protective
measures set out in Article 30 of this Agreement.
When either of Contracting Parties has serious balance of payment problems it is, in
accordance with the GATT 1994, allowed to take restrictive measures, including import –related
measures etc.
Special restrictive measures in accordance with MFN principle.
6. Exceptions
General exceptions- the Agreement does not prohibit bans on restrictions on import, export or
transport of goods, established for the protection of: public moral, public order, or public security,
protection of health and lives of the people, animals and plants, protection of the national treasure of
artistic, historical or archeological value, protection of intellectual property etc. on the conditions that
these measures are connected with the restrictions in domestic production or consumption and are in
accordance with the international agreements.WT/ACC/807/18
Page 87
 Free Trade Agreement with the Republic of Bulgaria
1.    General
− Signed in Sofia, on 13 October 1999. Entered into force on 17 December 1999.
Implemented as of 1 January 2000.
− Free trade Agreement.
− Scope
− Industrial products from Chapters 25 to 97 of HS, with the exception of products listed in
Annex I.
− Agricultural products originating in the Contracting Parties, Chapters 1 to 24 of HS.
2.    Trade provisions
- Import customs dutiesThe Contracting Parties shall abolish all customs duties on import.Bulgaria shall abolish all import customs duties for products originating in Macedonia  listed
in Annex IIa; and gradually abolish import customs duties for products listed in Annex II b for period
of three years, and for products listed in Annex IIc for period of five years.
Import customs duties in Macedonia for products originating in Bulgaria listed in Annex IIIb
will be gradually abolished for a period of 3 years, and for products listed in Annex IIIc for period offive years.
No customs duties of fiscal nature.
3. Export customs duties
The Contracting Parties shall abolish all customs duties on export.
4. Quantitative restrictions
There are only tariff quotas on import into Macedonia for some products originating in
Bulgaria (Protocol A to Annex I), and  tariff quotas on import into Bulgaria for some products
originating in Macedonia (Protocol A to Annex II).
5. Rules of origin
Protocol B of this agreement determines the rules of origin and procedure of administrative
co-operation related to them.
6. Standards
- Technical barriers to tradeRight and obligations in this area between Contracting Parties are in accordance with WTO.
- Sanitary and phytosanitary measures
Sanitary and phytosanitary measures, animal, plant protection etc. are in accordance with
European Union legislation.
7.   SafeguardsWT/ACC/807/18
Page 88
- General protective measures
In case when a particular product is imported in large quantities that may cause serious
damage to the domestic manufactures, or seriously worsen economic conditions in particular region,
adequate measures will be taken in accordance with the procedure for implementation of protective
measures (Article 20 of this Agreement).
When any of the Contracting Parties has serious balance of payment problems, it is allowed to
take restrictive measures, including import-related measures, in accordance with the GATT 1994, and
with Article VII of Agreement on IMF.
8. Exceptions
The Agreement does not exclude bans on restrictions on import, export or transport of goods,
established for the protection of: public order, public security, protection of health and lives of the
people, archeological value, intellectual property etc. on the conditions that these measures areconnected with the restrictions in domestic production or consumption and are in accordance with the
international agreements.
Free Trade Agreement With The Republic Of Turkey
1. General
− Signed in Ankara, on 7 September 1999. Entered into force as of 1 September 2000.
− Free trade Agreement.
− Scope
− Industrial products from Chapters 25 to 97 of HS, with the exception of products listed in
Annex I.
− Agricultural products originating in the Contracting Parties, Chapters 1 to 24 of HS.
2. Trade provisions
- Import customs dutiesThe Contracting Parties shall abolish all customs duties on import.
Macedonia shall abolish all import customs duties for products originating in Turkey  listed in
Annex IIa;  import customs duties for products listed in Annex II b will be gradually abolished forperiod of five years.
No customs duties of fiscal nature.
3. Export customs duties
The Contracting Parties shall abolish all customs duties on export.
4. Quantitative restrictions
There are only tariff quotas for  imports into  Turkey for some agricultural products
originating in Macedonia (Annex B), and  tariff quotas on import into Macedonia for meat, fruit, fish,originating in Turkey (Annex A).
5. Rules of originWT/ACC/807/18
Page 89
 Protocol 2 of this agreement determines the rules of origin and procedure of administrative
co-operation related to them.
6. Standards
- Technical barriers to tradeRight and obligations in this area between Contracting Parties are in accordance with the
WTO rules.
- Safeguards - Protective measures
In case when a particular product is imported in large quantities that may cause serious
damage to the domestic manufactures, or seriously worsen economic conditions in particular region,
adequate measures will be taken in accordance with the procedure for implementation of protective
measures (Article 21 of this Agreement).
When any of Contracting Parties has serious balance of payment problems, it is allowed to
take restrictive measures, including import-related measures in accordance with the GATT 1994, and
with Article VII of Agreement on IMF.
7. Exceptions
The Agreement does not prohibit bans on restrictions on import, export or transport of goods,
established for the protection of: public order, public security, protection of health and lives of thepeople, archeological value, intellectual property etc. on the conditions that these measures are
connected with the restrictions in domestic production or consumption and are in accordance with the
international agreements.
Exceptions for security reasons.WT/ACC/807/18
Page 90
ATTACHMENT 1
List of Products Subject to Import Licenses Issued by the Ministry of Economy
Tariff no Description Type of
licenceJustifi-
cationGovernment
agencyTimetable
for removal1
0805 20 10 000805 20 30 000805 20 50 000805 20 70 000805 20 90 00Mandarins (including tangerines and
satsumas); clementines, wilkings andsimilar citrus hybrids.N-A
2 PDP3 MEc4
0803 00 11 00
0803 00 19 000803 00 90 00Bananas, including plantains, fresh or
dried;N-A PDP MEc
0805 10 10 00
0805 10 30 00
0805 10 50 000805 10 80 00Oranges; N-A PDP MEc
1001 10 00 90 Durum wheat N-A PDP MEc
1001 90 99 00 Other wheat N-A PDP MEc
1006 10 21 00
1006 10 23 001006 10 25 001006 10 27 001006 10 92 00
1006 10 94 00
1006 10 96 001006 10 98 001006 20 11 001006 20 13 001006 20 15 00
1006 20 17 00
1006 20 92 001006 20 94 001006 20 96 001006 20 98 00Rice in the husk (paddy or rough) N-A PDP Mec
                                                     
1  The Government of the Republic of Macedonia is considering the removal of licenses for protection of
domestic production. The timetable will be submitted to the Working Party by the time of its next meeting.
2  Non-automatic
3  Protection of  Domestic Production
4  Ministry of EconomyWT/ACC/807/18
Page 91
Tariff no Description Type of
licenceJustifi-
cationGovernment
agencyTimetable
for removal1
1006 30 21 001006 30 23 001006 30 25 00
1006 30 27 00
1006 30 42 001006 30 44 001006 30 46 001006 30 48 00
1006 30 61 00
1006 30 63 001006 30 65 001006 30 67 001006 30 92 001006 30 94 00
1006 30 96 00
1006 30 98 00Semi-milled or wholly milled rice,
whether or not polished or glazedN-A PDP MEc
1006 40 Broken rice N-A PDP MEc
1101 00 11 00
1101 00 15 001101 00 90 00Wheat or meslin flour N-A PDP MEc
3102 40 10 00
3102 40 90 00Mixtures of ammonium nitrate with
calcium carbonate or other inorganicnon-fertilising substances;N-A PDP MEc
2710 00 11 00
2710 00 15 00Light oils N-A PDP MEc
2710 00 21 00 White spirit N-A PDP MEc
2710 00 25 00 Other N-A PDP MEc
2710 00 27 00 With an octane number (RON) of less
than 95N-A PDP MEc
2710 00 29 00 With an octane number (RON) of  95
or more but less than 98N-A PDP MEc
2710 00 32 00 With an octane number (RON) of 98
or moreN-A PDP MEc
2710 00 34 00 With an octane number (RON) of less
than 98N-A PDP MEc
2710 00 36 00 With an octane number (RON) of 98
or moreN-A PDP MEc
2710 00 39 00 Other light oils N-A PDP MEc
2710 00 41 00
2710 00 45 00Medium oils N-A PDP MEc
2710 00 51 00 Jet fuel N-A PDP MEc
2710 00 55 00
2710 00 59 00Other N-A PDP MEc
2710 00 61 00
2710 00 65 00Gas oils N-A PDP MEc
2710 00 66 00
2710 00 67 002710 00 68 00For other purposes N-A PDP MEc
2710 00 71 00
2710 00 72 00Fuel oils N-A PDP MEc
2710 00 74 00
2710 00 76 002710 00 77 00
2710 00 78 00For other purposes N-A PDP MEcWT/ACC/807/18
Page 92
Tariff no Description Type of
licenceJustifi-
cationGovernment
agencyTimetable
for removal1
2711 12 11 002711 12 19 002711 12 91 00
2711 12 93 00Propane N-A PDP MEc
2711 13 10 00
2711 13 30 00Butanes N-A PDP MEc
7208 25 00 00 Of a thickness of 4.75 mm or more N-A PDP MEc
7208 51 10 00 Of a thickness exceeding 10 mm N-A PDP MEc
7208 51 30 00 Exceeding 20 mm N-A PDP MEc
7208 51 50 00 Exceeding 15 mm but not exceeding
20 mmN-A PDP MEc
7208 51 91 00 2,050 mm or more N-A PDP MEc
7208 51 99 00 Less than 2,050 mm N-A PDP MEc
7208 52 10 00 Rolled on four faces or in a closed
box pass, of a width not exceeding
1,250 mmN-A PDP MEc
Other, of a width of: N-A PDP MEc
7208 52 91 00 2,050 mm or more N-A PDP MEc
7208 52 99 00 Less than 2,050 mm N-A PDP MEc
7208 53 10 00 Rolled on four  or in a closed box
pass, of a width not exceeding 1,250
mm and of a thickness of 4 mm ormoreN-A PDP MEc
7208 53 90 00 Other N-A PDP MEc
7208 54 10 00 Of a thickness of 2 mm or more N-A PDP MEc
7208 54 90 00 Of a thickness of less than 2 mm N-A PDP MEc
7208 90 10 00 Not further worked than surface-
treated or simply cut into shapesother than rectangular (includingsquare)N-A PDP MEc
7208 90 90 00 Other N-A PDP MEc
7209 15 00 00 Of a thickness of 3 mm or more N-A PDP MEc
7209 16 10 00 "Electrical" N-A PDP MEc
7209 16 90 00 Other N-A PDP MEc
7209 17 10 00 "Electrical" N-A PDP MEc
7209 17 90 00 Other N-A PDP MEc
7209 18 10 00 "Electrical" N-A PDP MEc
7209 18 91 00 Of a thickness of 0.35 mm or more
but less than 0.5mmN-A PDP MEc
7209 18 99 00 Of a thickness of less than 0.35 mm N-A PDP MEc
7209 26 10 00 "Electrical" N-A PDP MEc
7209 26 90 00 Other N-A PDP MEc
7209 27 10 00 "Electrical" N-A PDP MEc
7209 27 90 00 Other N-A PDP MEc
7209 90 10 00 - Not further worked than surface-
treated or simply cut into shapes
other than rectangular (includingsquare)N-A PDP MEc
7209 90 90 00 Other N-A PDP MEc
7305 11 00 00 Longitudinally submerged arc welded N-A PDP MEc
7305 12 00 00 Other, longitudinally welded N-A PDP MEc
7305 19 00 00 Other N-A PDP MEc
7305 20 10 00 Longitudinally welded N-A PDP MEc
7305 20 90 00 Other N-A PDP MEcWT/ACC/807/18
Page 93
Tariff no Description Type of
licenceJustifi-
cationGovernment
agencyTimetable
for removal1
7305 31 00 00 Longitudinally welded N-A PDP MEc
7305 39 00 00 Other N-A PDP MEc
7305 90 00 00 Other N-A PDP MEc
7306 10 11 00 Not more than 168.3 mm N-A PDP MEc
7306 10 19 00 More than 168.3 mm, but not more
than 406.4 mmN-A PDP MEc
7306 10 90 00 Spirally welded N-A PDP MEc
7306 30 10 00 With attached fittings, suitable for
conducting gases or liquids, for use incivil aircraftN-A PDP MEc
7306 30 21 00 Not exceeding 2 mm N-A PDP MEc
7306 30 29 00 Exceeding 2 mm N-A PDP MEc
7306 30 51 00 Plated or coated with zinc N-A PDP MEc
7306 30 59 00 Other N-A PDP MEc
7306 30 71 00 Not exceeding 168.3 mm, plated or
coated with zincN-A PDP MEc
7306 30 78 00 Smoke ventilation pipes N-A PDP MEc
7306 30 90 00 - Exceeding 168.3 mm, but not
exceeding 406.4 mmN-A PDP MEc
7306 50 10 00 With attached fittings, suitable for
gases or liquids, for use in civilaircraftN-A PDP MEc
7306 50 91 00 Precision tubes N-A PDP MEc
7306 50 99 00 Other N-A PDP MEc
7306 60 10 00 With attached fittings, suitable for
conducting gases or liquids, for use incivil aircraftN-A PDP MEc
7306 60 31 00 Not exceeding 2 mm N-A PDP MEc
7306 60 39 00 Exceeding 2 mm N-A PDP MEc
7306 60 90 00 Of other sections N-A PDP MEc
7306 90 00 00 Other N-A PDP MEc
8702 10 11 00 New N-A PDP MEc
8702 10 19 00 Used N-A PDP MEc
8702 10 91 00 New N-A PDP MEc
8702 10 99 00 Used N-A PDP MEc
8702 90 11 00 New N-A PDP MEc
8702 90 19 00 Used N-A PDP MEc
8702 90 31 00 New N-A PDP MEc
8702 90 39 00 Used N-A PDP MEc
8702 90 90 00  With other engines N-A PDP MEcWT/ACC/807/18
Page 94
ATTACHMENT 2
Products Subject to Import Licenses Issued by the Ministry of Economy Upon Prior Approval by the
Ministry of Internal Affairs, Ministry of Defense and the National Bank
Tariff no Description Type of
licenseJustifi-
cationPrior
approval
byAgency
issuing the
licenseTime-
table for
removal
2612 10 10 00 Uranium ores and
pitchblende, andconcentrates thereof, with auranium content of morethan five per cent by weight
(Euratom)N-A
1Security MIA2MEc3n.a4
2612 10 90 00 Other N-A Security MIA MEc n.a
2612 20 10 00 Monazite; urano-thorianite
and other thorium ores and
concentrates, with a thoriumcontent of more than 20 percent by weight (Euratom)N-A Security MIA MEc n.a
2612 20 90 00 Other N-A Security MIA MEc n.a
2844 10 Natural uranium: N-A Security MIA MEc n.a
2844 10 10 00 Crude; waste and scrap
(Euratom)N-A Security MIA MEc n.a
2844 10 30 00 Worked (Euratom) N-A Security MIA MEc n.a
2844 10 50 00 Ferro-uranium N-A Security MIA MEc n.a
2844 10 90 00 Other (Euratom) N-A Security MIA MEc n.a
2844 20 25 00 Ferro-uranium N-A Security MIA MEc n.a
2844 20 35 00 Other (Euratom) N-A Security MIA MEc n.a
2844 20 51  00 Ferro-uranium N-A Security MIA MEc n.a
2844 20 59 00 Other (Euratom) N-A Security MIA MEc n.a
2844 20 99 00 Other N-A Security MIA MEc n.a
2844 30 11 00 Cermets N-A Security MIA MEc n.a
2844 30 19 00 Other N-A Security MIA MEc n.a
2844 30 51 00 Cermets N-A Security MIA MEc n.a
2844 30 55 00 Crude, waste and scrap
(Euratom)N-A Security MIA MEc n.a
2844 30 61 00 Bars, rods, angles, shapes
and sections, sheets and
strips (Euratom)N-A Security MIA MEc n.a
2844 30 69 00 Other (Euratom) N-A Security MIA MEc n.a
2844 30 91 00 Of thorium or of uranium
depleted in U 235 whether
or not mixed together(Euratom), other thanthorium saltsN-A Security MIA MEc n.a
2844 30 99 00 Other N-A Security MIA MEc n.a
2844 40 10 00 Uranium derived form U
233 and its compounds;alloys dispersions (includingN-A Security MIA MEc n.a
                                                     
1  Non-automatic
2  Ministry of Internal Affairs
3  Ministry of Economy
4 Non-applicableWT/ACC/807/18
Page 95
Tariff no Description Type of
licenseJustifi-
cationPrior
approval
byAgency
issuing the
licenseTime-
table for
removal
cermets), ceramic productsand mixtures and
compounds derived from U
233 or compounds of thisproduct
2844 40 20 00 Artificial radioactive
isotopes (Euratom)N-A Security MIA MEc n.a
2844 40 30 00 Compounds of artificial
radioactive isotopes(Euratom)N-A Security MIA MEc n.a
2844 40 80 00 Other N-A Security MIA MEc n.a
2844 50 00 00 Spent (irradiated) fuel
elements (cartridges) of
nuclear reactors (Euratom)N-A Security MIA MEc n.a
2845 10 00 00 Heavy water (deuterium
oxide) (Euratom)N-A Security MIA MEc n.a
2845 90 10 00 Deuterium and compounds
thereof; hydrogen andcompounds thereof,enriched in deuterium;mixtures and solutionscontaining these products
(Euratom)N-A Security MIA MEc n.a
2845 90 90 00 Other N-A Security MIA MEc n.a
2904 20 00 00 Derivatives containing only
nitro or only nitroso groupsN-A Security MIA MEc n.a
2920 90 85 10 Nitroglycerin N-A Security MIA MEc n.a
2920 90 85 20 Other esters of nitric acid N-A Security MIA MEc n.a
3601 00 00 00 Propellent powders N-A Security MIA MEc n.a
3602 00 00 00 Prepared explosives, other
than propellent powdersN-A Security MIA MEc n.a
3603 00 10 00 Safety fuses; detonating
fusesN-A Security MIA MEc n.a
3603 00 90 00 Other N-A Security MIA MEc n.a
3604 90 00 00 Other pyrotechnic articles N-A Security MIA MEc n.a
4907 00 30 00 Banknotes N-A Security NB5MEc n.a
4907 00 90 00 Other N-A Security NB MEc n.a
7108 11 00 00 Powder N-A Security NB MEc n.a
7108 12 00 00 Other unwrought forms N-A Security NB MEc n.a
7108 13 10 00 Bars, rods, wire and
sections; plates; sheets andstrips of a thickness,
excluding any backing,
exceeding 0.15 mmN-A Security NB MEc n.a
7108 13 80 00 Other N-A Security NB MEc n.a
7108 20 00 00 Monetary N-A Security NB MEc n.a
7109 00 00 00 Base metals or silver, clad
with gold, not furtherworked than semi-manufacturedN-A Security NB MEc n.a
7118 10 10 00 Of silver N-A Security NB MEc n.a
7118 10 90 00 Other N-A Security NB MEc n.a
                                                     
5 National BankWT/ACC/807/18
Page 96
Tariff no Description Type of
licenseJustifi-
cationPrior
approval
byAgency
issuing the
licenseTime-
table for
removal
7118 90 00 00 Other N-A Security NB MEc n.a
8401 10 00 00 Nuclear reactors (Eurotom) N-A Security MIA MEc n.a
8401 20 00 00 Machinery and apparatus for
isotopic separation, and
parts thereofN-A Security MIA MEc n.a
8401 30 00 00 Fuel elements (cartridges),
non-irradiated (Eurotom)N-A Security MIA MEc n.a
8401 40 00 00 Parts of nuclear reactors
(Eurotom)N-A Security MIA MEc n.a
8906 00 10 00 Warships N-A Security MD6MEc n.a
9301 00 00 00 M ilitary weapons, other than
revolvers, pistols and thearms of heading No.  9307N-A Security MD MEc n.a
9302 00 10 00 9 mm calibre and higher N-A Security MD MEc n.a
9302 00 90 00 Other N-A Security MD MEc n.a
9303 10 00 00 Muzzle-loading firearms N-A Security MD MEc n.a
9303 20 10 00 Single-barrelled, smooth
boreN-A Security MD MEc n.a
9303 20 95 00 Other N-A Security MD MEc n.a
9303 30 00 00 Other sporting, hunting or
target-shooting riflesN-A Security MD MEc n.a
9303 90 00 00 Other N-A Security MD MEc n.a
9304 00 00 00 Other arms (for example,
spring, air or gas guns andpistols, truncheons),excluding those of headingsNo.  9307N-A Security MD MEc n.a
9305 10 00 00 Of revolvers or pistols N-A Security MD MEc n.a
9305 21 00 00 Shotgun barrels N-A Security MD MEc n.a
9305 29 30 00 Roughly shaped gun stock
blocksN-A Security MD MEc n.a
9305 29 95 00 Other N-A Security MD MEc n.a
9305 90 10 00 For military weapons falling
within heading No. 9301N-A Security MD MEc n.a
9305 90 90 00 Other N-A Security MD MEc n.a
9306 10 00 00 - Cartridges for riveting or
similar tools or for captive-
bolt humane killers and
parts thereofN-A Security MD MEc n.a
Shotgun cartridges and parts
thereof; air gun pellets:N-A Security MD MEc n.a
9306 21 00 00 Cartridges N-A Security MD MEc n.a
9306 29 40 00 Cases N-A Security MD MEc n.a
9306 29 70 00 Other N-A Security MD MEc n.a
9306 30 10 00 For revolvers and pistols
falling within headingNo. 9302 and for sub-machine-guns falling withinheading No. 9301N-A Security MD MEc n.a
9306 30 30 00 For military weapons N-A Security MD MEc n.a
9306 30 91 00 Centrefire cartridges N-A Security MD MEc n.a
                                                     
6 Ministry of DefenseWT/ACC/807/18
Page 97
Tariff no Description Type of
licenseJustifi-
cationPrior
approval
byAgency
issuing the
licenseTime-
table for
removal
9306 30 93 00 Rimfire cartridges N-A Security MD MEc n.a
9306 30 98 00 Other N-A Security MD MEc n.a
9306 90 10 00 For military purposes N-A Security MD MEc n.a
9306 90 90 00 Other N-A Security MD MEc n.a
9307 00 00 00 Swords, cutlasses, bayonets,
lances and similar armsN-A Security MD MEc n.aWT/ACC/807/18
Page 98ATTACHMENT 3
Implementation of The Agreement on Implementation of Arti cle VII of the General Agreement on Tariffs and Trade 1994
WTO Agreement on Implementation of Article
VII of the GATT 1994Relevant Provisions of the Macedonian Legislation that
Implements the WTO AgreementComment
Article 1
1.1 The customs value of imported goods shall be
the transaction value, that is the price actually paid
or payable for the goods when sold for export to
the country of importation adjusted in accordance
with the provisions of Article 8, provided:Article 28, Paragraph 2 of the Customs Law (CL)
The customs value of the imported goods is the contracted price
(transaction value), i.e. the price actually paid or payable for the
goods bought for import into the Republic of Macedonia.The term "contracted price" will be
replaced with the term "transaction
value" across the board.
1.1(a) that there are no restrictions as to the
disposition or use of the goods by the buyer other
than restrictions which:
(i) are imposed or required by law or by the 
public authorities in the country of 
importation;
(ii) limit the geographical area in which the 
goods may be resold;  or
(iii) do not substantially affect the value of the 
goods.Article 28, Paragraph 3, Subparagraph 3 of CL
there are no restrictions for the buyers regarding the disposition
or use of the goods by the buyer, except the restrictions
determined in the regulations, restrictions regarding the ban offurther selling in third countries or the restrictions which do not
essentially influence the value of the goods;
1.1(b) that the sale or price is not subject to somecondition or consideration for which a value
cannot be determined with respect to the goods
being valued;Article 28, Paragraph 3, Subparagraph 4 of CL
that in the agreement for buying/selling there are no conditions
or liabilities, the value of which cannot be determined regarding
the goods that are cleared through Customs;
1.1(c) that no part of the proceeds of any
subsequent resale, disposal or use of the goods by
the buyer will accrue directly or indirectly to the
seller, unless an appropriate adjustment can bemade in accordance with the provisions of Article
8;Article 28, Paragraph 3, Subparagraph 5 of CL
- that the seller is not directly or indirectly going to acquire any
part of the income of the further sale or of any other disposal oruse by the buyer, except in cases listed in Article 32 of this Law;WT/ACC/807/18
Page 99WTO Agreement on Implementation of Article
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Implements the WTO AgreementComment
1.1(d) that the buyer and seller are not related, or
where the buyer and seller are related, that the
transaction value is acceptable for customs
purposes under the provisions of paragraph 2.Article 28, Paragraph 3, Subparagraph  6 of CL
that the buyer and the seller are not mutually related (by
management, capital or relationship), that is, if they are
connected, that the trading, financial or any other relationship
between them, does not influence the contracted price.
1.2(a) In determining whether the transactionvalue is acceptable for the purposes ofparagraph 1, the fact that the buyer and the seller
are related within the meaning of Article 15 shall
not in itself be grounds for regarding the
transaction value as unacceptable.  In such caseArticle 13, Paragraph 1 of Regulations for Customs Valuation
(Regulations)
The fact that the buyer and the seller are mutually related
pursuant to Article 12 of this Regulation may not be a reason
enough for not accepting the transaction value.
the circumstances surrounding the sale shall be
examined and the transaction value shall be
accepted provided that  relationship did not
influence the price.  If, in the light of information
provided by the importer or otherwise, thecustoms administration has grounds for
considering that the relationship influenced the
price, it shall communicate its grounds to the
importer and the importer shall be given a
reasonable opportunity to respond.  If the importerso requests, the communication of the grounds
shall be in writing.Article 13, Paragraph 2 of Regulations
The customs house pertaining to Article 28 paragraph 3
subparagraph 6 of the Law on Customs shall determine the
influence of mutual relation on the transaction value only if it
suspects that the price has been influenced by the mutualrelations between the buyer and seller. In this case, the customs
house informs the customs obligor about its assumption and
gives him an opportunity to provide suitable evidence that the
mutual relations did not influence the agreed price. At the
request of the customs declarant, this notification is beingsubmitted in writing.WT/ACC/807/18
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Implements the WTO AgreementComment
1.2(b) In a sale between related persons, the
transaction value shall be accepted and the goods
valued in accordance with the provisions of
paragraph 1 whenever the importer demonstrates
that such value closely approximates to one of thefollowing occurring at or about the same time:
(i) the transaction value in sales to unrelated 
buyers of identical or similar goods for 
export to the same country of importation;
(ii) the customs value of identical or similar 
goods as determined under the provisions 
of Article 5;
(iii) the customs value of identical or similar 
goods as determined under the provisions 
of Article 6;
In applying the foregoing tests, due account shall
be taken of demonstrated differences in
commercial levels, quantity levels, the elements
enumerated in Article 8 and costs incurred by the
seller in sales in which the seller and the buyer are
not related that are not incurred by the seller in
sales in which the seller and the buyer are related.Article 13, Paragraph 3, Subparagraphs 1 and 2 of Regulations
1. It corresponds to the transaction value for identical or
similar goods sold for import in the Republic of Macedonia at
the same or approximately same time and if there is no
mutual relation between the buyer and seller.2. It corresponds to the determined customs value for
identical or similar goods according to the provision of
Article 30 paragraph 1, subparagraph 1 of the Law on
Customs.
Article 13, Paragraph 4 of Regulations
When comparing the value of goods pertaining to paragraph 3 of
this Article, the commercial level of sale and quantity of goods
shall be taken into consideration, as well as the costs anticipated
in Article 32 of the Law on Customs.Article 13, paragraph 3, subparagraph
2 will be put in compliance to read:
"….according to the provision of
Article 30, paragraph 1, subparagraphs1 and 2 of the Customs Law."
1.2(c) The tests set forth in paragraph 2(b) are tobe used at the initiative of the importer and only
for comparison purposes.  Substitute values may
not be established under the provisions of
paragraph 2(b).Article 13, Paragraph 5 of Regulations
Comparisons between the values of goods pertaining to
paragraph 3 of this Article shall be made upon request of the
customs payer and shall serve only for comparison purposes.
Article 2
2.1(a) If the customs value of the imported goods
cannot be determined under the provisions of
Article 1, the customs value shall be thetransaction value of identical goods sold for
export to the same country of importation and
exported at or about the same time as the goods
being valued.Article 29, Paragraph 1 of CL
If the customs value cannot be determined on the grounds of
Article 28, paragraph 2, of this Law, the customs value shall be
the contracted price for identical goods of same quality andequal characteristics, purchased for import into the Republic of
Macedonia, and imported at the same or approximately the same
time as the customs cleared goods.The expression "…goods purchased
for import into the Republic of
Macedonia…" will be replaced withthe expression used in Article 1 of the
Agreement "…goods sold for export to
the same country of importation..."WT/ACC/807/18
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VII of the GATT 1994Relevant Provisions of the Macedonian Legislation that
Implements the WTO AgreementComment
2.1(b) In applying this Article, the transaction
value of identical goods in a sale at the same
commercial level and in substantially the same
quantity as the goods being valued shall be usedto determine the customs value.  Where no such
sale is found, the transaction value of identical
goods sold at a different commercial level and/or
in different quantities, adjusted to take account of
differences attributable to commercial level and/orto quantity, shall be used, provided that such
adjustments can be made on the basis of
demonstrated evidence which clearly establishes
the reasonableness and accuracy of the
adjustment, whether the adjustment leads to anincrease or a decrease in the value.Article 29, Paragraph 3 of CL
For the purpose of determining the Customs value on the
grounds of the first and the second paragraphs of this article, the
contracted price is applied for identical or similar goods sold
under the same purchase and sale conditions (retail orwholesale) and in approximately the same quantities as the
goods that are being cleared through Customs.  If there is no
such sale, the contracted price used is the price of identical or
similar goods sold in other type of purchase and sale or in other
quantities.
Article 14, Paragraph 3 of Regulations
The transaction value for identical or similar goods sold at adifferent commercial level or quantities pertaining to paragraph
2 of this Article shall be adjusted with the amount of the
difference related to the commercial level of sale and/orquantity, under the condition that the adjustment is performed on
the basis of evidence which allows for correct and detailed
adjustments, regardless of increase or decrease in their value.
2.2 Where the costs and charges referred to in
paragraph 2 of Article 8 are included in the
transaction value, an adjustment shall be made to
take account of significant differences in such
costs and charges between the imported goods andthe identical goods in question arising from
differences in distances and modes of transport.Article 14, Paragraph 4 of Regulations
If the transaction value encompasses the costs pertaining to
Article 32 paragraph 1 item 4 of the Law on Customs, when
making the adjustments the substantial differences in the costs
between the imported and appropriate identical or similar goods,
which result from the differences in the distance and mode oftransportation must be taken into account.
2.3 If, in applying this Article, more than onetransaction value of identical goods is found, the
lowest such value shall be used to determine the
customs value of the imported goods.Article 14, Paragraph 5 of Regulations
If more transaction values occur for identical or similar goods
when applying the provisions pertaining to this Article, the
lowest one shall be used to determine the customs value of the
imported goods.
Article 29, Paragraph 4 of CL
If there are several contracted prices for equal or similar goods,
for the purpose of determining the customs value of the
imported goods, the lowest contracted price is used.WT/ACC/807/18
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Implements the WTO AgreementComment
Article 3
3.1(a) If the customs value of the imported goods
cannot be determined under the provisions of
Articles 1 and 2, the customs value shall be the
transaction value of similar goods sold for exportto the same country of importation and exported at
or about the same time as the goods being valued.Article 29, Paragraph 2 of CL
If it is not possible to determine the Customs value for the
imported goods on the grounds of the second paragraph of
article 28 of this Law and the first paragraph of this article, the
Customs value shall be the contracted price for similar goodspurchased for import in the Republic of Macedonia and
imported at the same or approximately the same time as the
customs cleared goods.
3.1(b) In applying this Article, the transactionvalue of similar goods in a sale at the same
commercial level and in substantially the same
quantity as the goods being valued shall be used
to determine the customs value.  Where no such
sale is found, the transaction value of similargoods sold at a different commercial level and/or
in different quantities, adjusted to take account of
differences attributable to commercial level and/or
to quantity, shall be used, provided that such
adjustments can be made on the basis ofdemonstrated evidence which clearly establishes
the reasonableness and accuracy of the
adjustment, whether the adjustment leads to an
increase or a decrease in the value.Article 29, Paragraph 3 of CL
For the purpose of determining the customs value on the
grounds of the first and the second paragraphs of this article, the
contracted price is applied for identical or similar goods sold
under the same purchase and sale conditions (retail or
wholesale) and in approximately the same quantities as thegoods that are being cleared through customs.  If there is no
such sale, the contracted price used is the price of identical or
similar goods sold in other types of purchases and sales or in
other quantities.
Article 14, Paragraph 3 of Regulations
The transaction value for identical or similar goods sold at a
different commercial level or quantities pertaining to paragraph
2 of this Article shall be adjusted with the amount of the
difference related to the commercial level of sale and/or
quantity, under condition the adjustment to be performed on thebasis of evidence which allow for correct and detailed
adjustments, regardless if they increase or decrease the value.
3.2 Where the costs and charges referred to in
paragraph 2 of Article 8 are included in the
transaction value, an adjustment shall be made to
take account of significant differences in such
costs and charges between the imported goods and
the similar goods in question arising fromdifferences in distances and modes of transport.Article 14, Paragraph 4 of Regulations
If the transaction value encompasses the costs pertaining to
Article 32 paragraph 1 item 4 of the Law on Customs, when
making the adjustments the substantial differences in the costs
between the imported and appropriate identical or similar goods,
which result from the differences in the distance and type of
transportation, must be taken into account.WT/ACC/807/18
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Implements the WTO AgreementComment
3.3 If, in applying this Article, more than one
transaction value of similar goods is found, the
lowest such value shall be used to determine the
customs value of the imported goods.Article 14, Paragraph 5 of Regulations
If more transaction values occur for identical or similar goods
when applying the provisions pertaining to this Article, the
lowest one shall be taken for determining the customs value of
the imported goods.
Article 29, Paragraph 4 of CL
For the purpose of determining the Customs value on the
grounds of the first and the second paragraphs of this article, the
contracted price is applied for identical or similar goods soldunder the same purchase and sale conditions (retail or
wholesale) and in approximately the same quantities as the
goods that are being cleared through Customs.  If there is no
such sale, the contracted price used is the price of identical or
similar goods sold in other type of purchase and sale or in otherquantities.
Article 4
If the customs value of the imported goods cannotbe determined under the provisions of Articles 1,
2 and 3, the customs value shall be determined
under the provisions of Article 5 or, when the
customs value cannot be determined under that
Article, under the provisions of Article 6 exceptthat, at the request of the importer, the order of
application of Articles 5 and 6 shall be reversed.Article 30, Paragraph 2 of CL
At the request of the customs obligor, the order of application of
points 1 and 2 of paragraph 1 of this Article can be inverted.WT/ACC/807/18
Page 104WTO Agreement on Implementation of Article
VII of the GATT 1994Relevant Provisions of the Macedonian Legislation that
Implements the WTO AgreementComment
Article 5
5.1(a) If the imported goods or identical or similar
imported goods are sold in the country of
importation in the condition as imported, the
customs value of the imported goods under theprovisions of this Article shall be based on the
unit price at which the imported goods or identical
or similar imported goods are so sold in the
greatest aggregate quantity, at or about the time of
the importation of the goods being valued, topersons who are not related to the persons from
whom they buy such goods, subject to deductions
for the following:
(i) either the commissions usually paid or 
agreed to be paid or the additions usually made for profit and general expenses in 
connection with sales in such country of 
imported goods of the same class or kind;
(ii) the usual costs of transport and insurance 
and associated costs incurred within the 
country of importation;
(iii) where appropriate, the costs and charges 
referred to in paragraph 2 of Article 8;  and
(iv) the customs duties and other national taxes 
payable in the country of importation by 
reason of the importation or sale of the 
goods.Article 30, Paragraph 1, Subparagraph 1 of CL
If the imported goods, or the identical or similar imported goods,
are sold in Macedonia under the same condition under which
they were imported, the customs value of the imported goods is
determined on the basis of the unit price, according to which theimported goods or identical or similar imported goods are sold
in such a condition  to persons who are not related to the persons
from whom the goods were purchased in the biggest total
quantity, at the same or approximately the same time, as the
goods cleared for import, under condition that this price shouldbe reduced by the amount of:
Article 30, Paragraph 1, Subparagraph 1, Item 1 of CL
the usual commissions, trading costs and other profit connected
to the sale of identical or similar goods, imported intoMacedonia,
Article 30, Paragraph 1, Subparagraph 1, Item 2 of CL
import fees and other fees, that are calculated due to the sale of
the goods in Macedonia.Provisions of Article 5.1(a)(ii) and
5.1(a)(iii) do not exist in the
Macedonian Customs Law. They will
be added.WT/ACC/807/18
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Implements the WTO AgreementComment
5.1(b)  If neither the imported goods nor identical
nor similar imported goods are sold at or about the
time of importation of the goods being valued, the
customs value shall, subject otherwise to the
provisions of paragraph 1(a), be based on the unitprice at which the imported goods or identical or
similar imported goods are sold in the country of
importation in the condition as imported at the
earliest date after the importation of the goods
being valued but before the expiration of 90 daysafter such importation.Article 15, Paragraph 3 of Regulations
If neither the imported goods nor identical nor similar imported
goods have been sold at or about the time of importation of the
goods being valued, the customs value of the imported goods
pertaining to this paragraph shall be determined on the basis ofthe unit price at which the imported goods or identical or similar
imported goods are sold in the Republic of Macedonia in the
largest aggregate quantity as the first sale after the importation
of goods, the value of  which is being determined, but not later
than 90 days after the importation and on the same conditionsunder which they were imported.
5.2  If neither the imported goods nor identical norsimilar imported goods are sold in the country ofimportation in the condition as imported, then, if
the importer so requests, the customs value shall
be based on the unit price at which the imported
goods, after further processing, are sold in the
greatest aggregate quantity to persons in thecountry of importation who are not related to the
persons from whom they buy such goods, due
allowance being made for the value added by such
processing and the deductions provided for in
paragraph 1(a).Article 30, Paragraph 1, Subparagraph 1 of CL
If the imported goods, or the equal or similar imported goods,
are sold in Macedonia under the same condition in which they
were imported, the customs value of the imported goods is
determined on the grounds of the unit price, according to which
the imported goods or identical or similar imported goods are
sold under such a condition  to persons who are not related tothe persons from whom the goods were purchased, in the biggest
total quantity, at the same or approximately the same time, as
the imported goods, under the condition that this price shall be
reduced by the amount of:
- the usual commissions, trading costs and other profits 
connected to the sale of identical or similar goods, 
imported into Macedonia,
- import fees and other fees due on the sale of the goods 
in Macedonia.WT/ACC/807/18
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Implements the WTO AgreementComment
If the imported goods, or identical or similar goods are not sold in
Macedonia under the same condition under which they have been
imported, and at the request of the customs obligor, the customs
value of the imported goods shall be determined on the basis of
the price for the unit of measur ement, according to which  the
imported goods are sold after the processing in the largest total
quantity to individuals in Macedonia, who are not related to
individuals from whom they are purchasing the goods under the
condition that the price shall be reduced by the amount of value of
the processing and of the costs incurred under the first paragraphof this article.
Article 6
6.1 The customs value of imported goods under theprovisions of this Article shall be based on a
computed value.  Computed value shall consist of
the sum of:
(a) the cost or value of materials and 
fabrication or other processing employed in producing the imported goods;
(b) an amount for profit and general expenses 
equal to that usually reflected in sales of 
goods of the same class or kind as the 
goods being valued which are made by producers in the country of exportation for 
export to the country of importation;
(c) the cost or value of all other expenses 
necessary to reflect the valuation option 
chosen by the Member under paragraph 2 of Article 8.Article 30, Paragraph 1, Subparagraph 2 of CL
If it is not possible to determine the customs value pursuant to
subparagraph 1 of this paragraph, then it shall be determined on
the grounds of the calculated value that corresponds to the
amount of:
the value of the material and the costs incurred during the
production of the imported goods,the profit made on importation into Macedonia by the producers
of identical or similar goods from the country of export, similar
to the customs cleared goods, and the costs they bear during
such an import, costs mentioned under Article 32 of this Law.Terminology will be put in compliance
with Article 6.1 of the Agreement
There is an error in the Macedonian
Customs Law. The word "import" will
be replaced with the word "export".WT/ACC/807/18
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Implements the WTO AgreementComment
6.2 No Member may require or compel any
person not resident in its own territory to produce
for examination, or to allow access to, any
account or other record for the purposes of
determining a computed value.  However,information supplied by the producer of the goods
for the purposes of determining the customs value
under the provisions of this Article may be
verified in another country by the authorities of
the country of importation with the agreement ofthe producer and provided they give sufficient
advance notice to the government of the country
in question and the latter does not object to the
investigation.Article 16, Paragraph 2 of Regulations
If the customs value is determined on the basis of the computed
value pursuant to Article 30 paragraph 1 item 2 of the Law on
Customs, data about elements, which constitute the computed
value, shall be obtained from the producer through the customspayer.  The Customs Administration of the Republic of
Macedonia shall verify the data abroad with the authorized
bodies of that particular country.The provision of Article 6.2 does not
exist in the current text of the
Regulations. It will be added in Article
16 paragraph 2.
Article 7
7.1 If the customs value of the imported goods
cannot be determined under the provisions of
Articles 1 through 6, inclusive, the customs valueshall be determined using reasonable means
consistent with the principles and general
provisions of this Agreement and of Article VII of
GATT 1994 and on the basis of data available in
the country of importation.Article 31, Paragraph 1 of CL
If  the customs value of the imported goods cannot be
determined on the grounds of articles 28, 29 and 30 of this Law,
it should be determined on the grounds of the availableinformation and in other way in accordance with this Law,
Article 7 of the General Agreement on Tariffs and Trade
(GATT/WTO) and the Agreement on Implementation of Article
7 of the General Agreement on Tariff and Trade.WT/ACC/807/18
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Implements the WTO AgreementComment
7.2  No customs value shall be determined under
the provisions of this Article on the basis of:
(a) the selling price in the country of 
importation of goods produced in such country;
(b) a system which provides for the acceptance
for customs purposes of the higher of two 
alternative values;
(c) the price of goods on the domestic market 
of the country of exportation;
(d) the cost of production other than computed
values which have been determined for 
identical or similar goods in accordance 
with the provisions of Article 6;
(e) the price of the goods for export to a 
country other than the country of 
importation;
(f) minimum customs values;  or
(g) arbitrary or fictitious values.Article 31, Paragraph 2 of CL
The customs value from paragraph 1 of this Article cannot be
determined on the grounds of:
- the sale price of goods produced in the customs territory 
of Macedonia;
- the procedure according to which it is possible to apply 
the higher of two alternative values as customs value;
- the sale price of the goods on the domestic market of the 
country of export;
- the production costs, except  those that are confirmed 
according to the item 1 of subparagraph 2 of the first 
paragraph of Article 30 of this Law;
- the export price of the goods in other countries;
- the lowest customs values; or
- unfounded or fictitious values.
7.3.If the importer so requests, the importer shall
be informed in writing of the customs value
determined under the provisions of this Articleand the method used to determine such value.Article 17, Paragraph 3 of Regulations
Upon request of the customs payer, the customs authorities shall
issue a written statement regarding the manner of determinationof the customs value pursuant to this Article.WT/ACC/807/18
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Implements the WTO AgreementComment
Article 8
8.1 In determining the customs value under the
provisions of Article 1, there shall be added to the
price actually paid or payable for the imported
goods:(a) the following, to the extent that they are
incurred by the buyer but are not included in the
price actually paid or payable for the goods:
(i) commissions and brokerage, except buying
commissions;
(ii) the cost of containers which are treated as 
being one for customs purposes with the 
goods in question;
(iii) the cost of packing whether for labour or 
materials;
(b) the value, apportioned as appropriate, of the
following goods and services where supplied
directly or indirectly by the buyer free of charge
or at reduced cost for use in connection with the
production and sale for export of the imported
goods, to the extent that such value has not been
included in the price actually paid or payable:
(i) materials, components, parts and similar 
items incorporated in the imported goods;
(ii) tools, dies, moulds and similar items used 
in the production of the imported goods;
(iii) materials consumed in the production of 
the imported goods;
(iv) engineering, development, artwork, design 
work, and plans and sketches undertaken 
elsewhere than in the country of 
importation and necessary for the production of the imported goods;
(d) the value of any part of the proceeds of any
subsequent resale, disposal or use of the imported
goods that accrues directly or indirectly to the
seller.Article 32, Paragraph 1, Subparagraphs 1, 2 and 3 of CL
In determining the customs value according to Article 28 of this
Law, the costs and expenses listed below are calculated in the
customs value, only if they are not calculated in the real paid
price.
1. commissions of intermediaries and other commissions, except 
for the commissions for intermediaries for sale of goods;
2. cost of separate packing material, when it can be considered as
part of the goods inside the package;
3. costs of packaging, whether for the material or labour costs,
Article 32, Paragraph 1 of CL
In determining the customs value according to Article 28 of this
Law, the costs and expenses listed below are calculated in thecustoms value, only if they are not calculated in the real paid
price.
Article 32, Paragraph 1, Subparagraph 5 of CL
the proportional part of the value of the raw material, and spare
parts for building in procured abroad, that the buyer procured
free of charge or at reduced price, and that was used in theproduction of the imported goods;
Article 32, Paragraph 1, Subparagraph  7 of CL
the proportional part of the value of the tools, dies, moulds and
similar products purchased by the buyer free of charge or at alower price and used in the production of the imported goods;The words "…to the extent that they
are incurred by the buyer.." will be
added in Paragraph 1.
Result of inaccurate translation into
English.
Result of inaccurate translation into
English.
Result of inaccurate translation into
English.WT/ACC/807/18
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(c) royalties and licence fees related to the goods
being valued that the buyer must pay, either
directly or indirectly, as a condition of sale of the
goods being valued, to the extent that such royalties
and fees are not included in the price actually paidor payable;Article 32, Paragraph 1, Subparagraph 10 of CL
10. the proportional part of the value of the services
(engineering, development, art works, design, blue prints and
drawings) performed abroad, paid separately by the buyer, and
required for the production of the imported goods.  The value ofthe services does not include the costs of research performed
abroad.
Article 32, Paragraph 1, Subparagraph 9 of CL
9. the value of any part of the proceeds of any subsequent resale,disposal or use of the imported goods, directly or indirectly paidto the seller; and
Article 32, Paragraph 1, Subparagraph  8 of CL
8. the royalties and licence fees (patents, models, trade marks,foreign trade or manufacturing marks) related to the goods being
valued that the buyer must pay either directly or indirectly ifthey are the condition for sale of the imported goods;Result of inaccurate translation into
English.
Result of inaccurate translation into
English.
Result of inaccurate translation into
English.
8.2 In framing its legislation, each Member shall
provide for the inclusion in or the exclusion fromthe customs value, in whole or in part, of the
following:
(a) the cost of transport of the imported goods 
to the port or place of importation;
(b) loading, unloading and handling charges 
associated with the transport of the 
imported goods to the port or place of 
importation;  and
(c) the cost of insurance.Article 32, Paragraph 1, Subparagraph 4 of CL
The following costs for transportation to the place of entering
the customs area:
costs of transportation and insurance of the imported goods,
warehousing costs, as well as costs for loading and unloading
related to the transportation of the imported goods;
8.3 Additions to the price actually paid or payable
shall be made under this Article only on the basis
of objective and quantifiable data.The provision of Article 8.3 of the
Agreement does not exist in the current
text of the Law. It will be added.
8.4 No additions shall be made to the price actually
paid or payable in determining the customs valueexcept as provided in this Article.The provision of Article 8.4 of the
Agreement does not exist in the currenttext of the Law. It will be added.WT/ACC/807/18
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Article 9
9.1 Where the conversion of currency is necessary
for the determination of the customs value, the
rate of exchange to be used shall be that duly
published by the competent authorities of thecountry of importation concerned and shall reflect
as effectively as possible, in respect of the period
covered by each such document of publication,
the current value of such currency in commercial
transactions in terms of the currency of thecountry of importation.Article 35, Paragraph 3 of CL
If the invoice value is expressed in foreign currency, the value of
the goods will be calculated in domestic currency, according to
the rate of exchange valid on the date when the obligation for
payment of the customs debt occurs, and according to the Lawon foreign trade.
9.2 The conversion rate to be used shall be that ineffect at the time of exportation or the time ofimportation, as provided by each Member.Article 35, Paragraph 3 of CL
If the invoice value is expressed in foreign currency, the value of
the goods will be calculated in domestic currency, according to
the rate of exchange valid on the date when the obligation for
payment of the customs debt occurs, and according to the Law
on Foreign Trade.
Article 10
All information which is by nature confidential or
which is provided on a confidential basis for the
purposes of customs valuation shall be treated as
strictly confidential by the authorities concerned
who shall not disclose it without the specific
permission of the person or government providingsuch information, except to the extent that it may
be required to be disclosed in the context of
judicial proceedings.Article 38 of Regulations
All available information for establishing customs value shall be
strictly confidential for all participants in the procedure.  It is
forbidden to disclose information to a third person without a
special consent from the interested parties or bodies who
provided the said information, except in cases when a court
procedure is required.WT/ACC/807/18
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Article 11
11.1 The legislation of each Member shall provide
in regard to a determination of customs value for
the right of appeal, without penalty, by the
importer or any other person liable for thepayment of the duty.Article 15 of CL
1. If this Law does not stipulat e differently, customs officials 
who conduct the customs procedure apply the Law on General
Administrative Procedure.
2. When customs officials  entirely accept a request in the 
Customs procedure, such a d ecision can be an official 
annotation on the initial request.
3. An appeal submitted to the Minister of Finance is possible 
against decisions made by customs officials, under the 
administrative procedure, within eight days from the receipt ofthe decision.
4. The appeal does not delay the application of the decision.
11.2 An initial right of appeal without penalty
may be to an authority within the customs
administration or to an independent body, but the
legislation of each Member shall provide for the
right of appeal without penalty to a judicial
authority.
11.3 Notice of the decision on appeal shall begiven to the appellant and the reasons for such
decision shall be provided in writing.   The
appellant shall also be informed of any rights of
further appeal.
Article 12
Laws, regulations, judicial decisions andadministrative rulings of general application
giving effect to this Agreement shall be publishedin conformity with Article X of GATT 1994 by
the country of importation concerned.Pursuant to Article 52 of the Macedonian Constitution and
Article 3 of the Law on  Publishing Laws and Other Regulations
and Acts in the Official Gazette of the Republic of Macedonia,
provide for obligatory publishing of all laws, regulations andother documents of general application in the Official Gazette
within seven days of their enactment.WT/ACC/807/18
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Article 13
If, in the course of determining the customs value
of imported goods, it becomes necessary to delay
the final determination of such customs value, the
importer of the goods shall nevertheless be able towithdraw them from customs if, where so
required, the importer provides sufficient
guarantee in the form of a surety, a deposit or
some other appropriate instrument, covering the
ultimate payment of customs duties for which thegoods may be liable.  The legislation of each
Member shall make provisions for such
circumstances.Information about what constitutes appropriate security under
Articles 69 and 172 of the Customs Law is developed in the
Regulation on the Procedure and the Instruments for Securing
Payment of Customs Liabilities. The Regulation is included inAttachment 4.
Article 14
The notes at Annex I to this Agreement form anintegral part of this Agreement and the Articles of
this Agreement are to be read and applied in
conjunction with their respective notes.  AnnexesII and III also form an integral part of this
Agreement.
Article 15
15.1 In this Agreement:
(a) "customs value of imported goods" means 
the value of goods for the purposes of levying ad valorem  duties of customs on 
imported goods;
(b) "country of importation" means country or 
customs territory of importation;  and
(c) "produced" includes grown, manufactured 
and mined.Article 2, Paragraph 1, Subparagraph 1 of Regulations
1. "produced goods" includes goods manufactured, processed, 
grown and mined;WT/ACC/807/18
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15.2 In this Agreement:
(a) "identical goods" means goods which are the
same in all respects, including physical
characteristics, quality and reputation.  Minordifferences in appearance would not preclude
goods otherwise conforming to the definition from
being regarded as identical;
(b) "similar goods" means goods which, although
not alike in all respects, have like characteristics
and like component materials which enable them to
perform the same functions and to be commercially
interchangeable.  The quality of the goods, their
reputation and the existence of a trademark areamong the factors to be considered in determining
whether goods are similar;
(c) the terms "identical goods" and "similar goods"
do not include, as the case may be, goods which
incorporate or reflect engineering, development,
artwork, design work, and plans and sketches forwhich no adjustment has been made under
paragraph 1(b)(iv) of Article 8 because such
elements were undertaken in the country of
importation;
(d) goods shall not be regarded as "identical goods"
or "similar goods" unless they were produced in the
same country as the goods being valued;
(e) goods produced by a different person shall be
taken into account only when there are no identical
goods or similar goods, as the case may be,
produced by the same person as the goods being
valued.Article 2, Paragraph 1, Subparagraph 2 of Regulations
2. "identical goods" means goods produced in the same 
country, which are the same in all respects, including 
physical characteristics, quality and reputation. Minor 
differences in appearance shall not preclude goods otherwiseconforming to the definition from being regarded as 
identical;
Article 2, Paragraph 1, Subparagraph 3 of Regulations
3. "similar goods" means goods produced in the same country 
which, although not alike in all respects, have like 
characteristics and like component materials which enable 
them to perform the same functions and to be commercially 
interchangeable at the same or approximate time;
Article 2, Paragraphs 2 and 3 of Regulations
In determining whether goods are similar, factors to be
considered shall be their quality, reputation and the existence of
a trademark.
"Identical goods" and "similar goods" shall not include goods
which incorporate or reflect engineering, development, artwork,
design work, plans and sketches for which no adjustment hasbeen made under
Article 32, paragraph 1, item 10 of the Customs Law, because
such services were rendered in the Republic of Macedonia.The provision of Article 15.2(e) does
not exist. It will be added.WT/ACC/807/18
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15.3 In this Agreement "goods of the same class
or kind" means goods which fall within a group or
range of goods produced by a particular industry
or industry sector, and includes identical or
similar goods.Article 2, Paragraph 1, Subparagraph 4 of Regulations
4. "goods of the same class or kind" means goods, which fall
within a group or range of goods, produced by a
particular industry or industry sector, and includes identical
or similar goods.
15.4  For the purposes of this Agreement, personsshall be deemed to be related only if:
(a) they are officers or directors of one 
another's businesses;
(b) they are legally recognized partners in 
business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, 
controls or holds five per cent or more of 
the outstanding voting stock or shares of 
both of them;
(e) one of them directly or indirectly controls 
the other;
(f) both of them are directly or indirectly 
controlled by a third person;
(g) together they directly or indirectly control
a third person;  or
(h) they are members of the same family.Article 12, Paragraph 1, Subparagraphs 1, 2, 3, 4, 5, 6, 7 and 8
of Regulations
1. They are officers or managers of mutually related business 
entities
2. They are registered as business partners
3. They are in a relation employer-employee
4. Any person directly or indirectly possesses or controls five 
or more percents of stocks with voting rights or shares in both entities
5. The seller indirectly or directly controls the buyer or vice 
versa.
6. There is kinship to the fourth degree
7. Both of them are directly or indirectly controlled by a third 
party.
8. They together, directly or indirectly control a third party.
15.5  Persons who are associated in business with
one another in that one is the sole agent, sole
distributor or sole concessionaire, however
described, of the other shall be deemed to be
related for the purposes of this Agreement if they
fall within the criteria of paragraph 4.Article 12, Paragraph 2 of Regulations
If the buyer is an exclusive representative of the seller, i.e. if the
seller is an exclusive representative of the buyer, regardless of
the manner in which it is stated in the agreement, it shall be
considered that they are both mutually related if some of the
conditions pertaining to paragraph 1 of this Article are fulfilled.WT/ACC/807/18
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Article 16
Upon written request, the importer shall have the
right to an explanation in writing from the
customs administration of the country of
importation as to how the customs value of theimporter’s goods was determined.Article 35, Paragraph 5 of CL
At the request of the customs obligor, customs officials issue a
written notification of the customs value and how it was
determined.
Article 17
Nothing in this Agreement shall be construed as
restricting or calling into question the rights of
customs administrations to satisfy themselves as
to the truth or accuracy of any statement,
document or declaration presented for customs
valuation purposes.WT/ACC/807/18
Page 117The following questions have been raised concerning compliance of Macedonian legislation with the Interpretative Notes in Annex  1:
WTO Agreement on Implementation of Article
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Interpretative NotesRelevant Provisions of Macedonian Legislation that Implements
the Interpretative NoteComment
Note to Article 1
Price actually paid or payable
1. The price actually paid or payable is the total
payment made or to be made by the buyer to or
for the benefit of the seller for the imported goods.
The payment need not necessarily take the form ofa transfer of money.  Payment may be made by
way of letters of credit or negotiable instruments.
Payment may be made directly or indirectly.  An
example of an indirect payment would be the
settlement by the buyer, whether in whole or inpart, of a debt owed by the seller.Article 3, Paragraphs 1 and 2 of Regulations
The expression "price actually paid or payable", (agreed price)
pursuant to Article 28 paragraph 2 of the Law on Customs
means the total payments, made or to be made by the buyer to
the seller or another person appointed by him/her, which are
condition for selling the imported goods.Payments in paragraph 1 of this Article do not only include
transfer of money, but also payments by letters of credit and
other payment instruments in a direct or indirect manner.The words "…which are condition…"
will be deleted.
Paragraph 1(a)(iii)
Among restrictions which would not render a price
actually paid or payable unacceptable are
restrictions which do not substantially affect the
value of the goods.  An example of such
restrictions would be the case where a seller
requires a buyer of automobiles not to sell orexhibit them prior to a fixed date which represents
the beginning of a model year.Article 8, Paragraph 1, Subparagraph 1 of Regulations
Limitation on the buyer not to advertise, present, or resale goods
up to a certain time period.WT/ACC/807/18
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Paragraph 1(b)
1. If the sale or price is subject to some condition or
consideration for which a value cannot bedetermined with respect to  the goods being valued,
the transaction value shall not be acceptable for
customs purposes.  Some examples of this include:
(a) the seller establishes the price of the 
imported goods on condition that the buyer will also buy other goods in 
specified quantities;
(b) the price of the imported goods is 
dependent upon the price or prices at 
which the buyer of the imported goods sells other goods to the seller of the 
imported goods;
(c) the price is established on the basis of a 
form of payment extraneous to the 
imported goods, such as where the 
imported goods are semi-finished goods 
which have been provided by the seller oncondition that the seller will receive a 
specified quantity of the finished goods.Article 9, Paragraph 1, Subparagraph 1 of Regulations
1. The salesman determines the price of imported goods on the
condition that the buyer also buys other goods in a set quantity.
Article 9, Paragraph 1, Subparagraph 2 of Regulations
2. The price of imported goods depends on the price according
to which the buyer sells other goods to the seller of imported
goods.
Article 9, Paragraph 3, Subparagraph 1 and 2 of Regulations
Activities which the buyer perform for his/her own account.
The value of services, which according to Article 32, paragraph
1, subparagraph 10 need to be added to the price actually paid.
Article 10, Paragraphs 1 and 2 of Regulations
Activities, which the buyer undertakes for his/her own account,
shall be all the activities related to advertising and promotion of
the sales, as well as activities related to guarantees for imported
goods.The provision of  Note to Article 1,
paragraph 1(b)(c) does not exist. It will
be added.WT/ACC/807/18
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2. However, conditions or considerations relating
to the production or marketing of the imported
goods shall not result in rejection of the transactionvalue.  For example, the fact that the buyer
furnishes the seller with engineering and plans
undertaken in the country of importation shall not
result in rejection of the transaction value for the
purposes of Article 1.  Likewise, if the buyer
undertakes on the buyer’s own account, even
though by agreement with the seller, activities
relating to the marketing of the imported goods, the
value of these activities is not part of the customs
value nor shall such activities result in rejection ofthe transaction value.Such activities undertaken by the buyer shall be considered as
activities undertaken for own account even if they are performed
in compliance with the obligations of the buyer according to theagreement with the seller.WT/ACC/807/18
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Paragraph 2(a)
2. Paragraph 2(a) provides that where the buyer
and the seller are related, the circumstancessurrounding the sale shall be examined and the
transaction value shall be accepted as the customs
value provided that the relationship did not
influence the price.  It is not intended that there
should be an examination of the circumstances inall cases where the buyer and the seller are
related.  Such examination will only be required
where there are doubts about the acceptability of
the price.  Where the customs administration have
no doubts about the acceptability of the price, itshould be accepted without requesting further
information from the importer.  For example, the
customs administration may have previously
examined the relationship, or it may already have
detailed information concerning the buyer and the
seller, and may already be satisfied from such
examination or information that the relationshipdid not influence the price.Article 13, Paragraphs 1 and 2 of Regulations
The fact that the buyer and seller are mutually related pursuant
to Article 12 of this Regulation may not be a reason enough fornot accepting the transaction value.
The customs house according to Article 28 paragraph 3 item 6
of the Law on Customs shall determine the influence of mutual
relation over the transaction value only if it suspects that the
price has been influenced by the mutual relations between thebuyer and seller. In that case, the customs house shall inform the
customs obligor about its assumption and give him an
opportunity to provide suitable evidence that the mutual
relations did not influence the agreed price. At the request of the
customs declarant, such notification shall be submitted inwriting.WT/ACC/807/18
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3. Where the customs administration is unable to
accept the transaction value without further inquiry,
it should give the importer an opportunity to supplysuch further detailed information as may be
necessary to enable it to examine the circumstances
surrounding the sale.  In this context, the customs
administration should be prepared to examine
relevant aspects of the transaction, including theway in which the buyer and seller organize their
commercial relations and the way in which the
price in question was arrived at, in order to
determine whether the relationship influenced the
price.  Where it can be shown that the buyer andseller, although related under the provisions of
Article 15, buy from and sell to each other as if
they were not related, this would demonstrate that
the price had not been influenced by the
relationship.Same as above.
As an example of this, if the price had been settled
in a manner consistent with the normal pricing
practices of the industry in question or with theway the seller settles prices for sales to buyers who
are not related to the seller, this would demonstrate
that the price had not been influenced by the
relationship.  As a further example, where it is
shown that the price is adequate to ensure recoveryof all costs plus a profit which is representative of
the firm's overall profit realized over a
representative period of time (e.g. on an annual
basis) in sales of goods of the same class or kind,
this would demonstrate that the price had not beeninfluenced.WT/ACC/807/18
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Paragraph 2(b)
A number of factors must be taken into
consideration in determining whether one value"closely approximates" to another value.  These
factors include the nature of the imported goods,
the nature of the industry itself, the season in which
the goods are imported, and, whether the difference
in values is commercially significant.  Since thesefactors may vary from case to case, it would be
impossible to apply a uniform standard such as a
fixed percentage, in each case.  For example, a
small difference in value in a case involving one
type of goods could be unacceptable while a largedifference in a case involving another type of
goods might be acceptable in determining whether
the transaction value closely approximates to the
"test" values set forth in paragraph 2(b) of
Article 1.Article 13 of the Regulations applies.
Note to Article 5
Paragraph 6
6. It should be noted that "profit and general
expenses" referred to in paragraph 1 of Article 5should be taken as a whole.  The figure for the
purposes of this deduction should be determined
on the basis of information supplied by or on
behalf of the importer unless the importer's figures
are inconsistent with those obtained in sales in thecountry of importation of imported goods of the
same class or kind. Where the importer's figures
are inconsistent with such figures, the amount for
profit and general expenses may be based upon
relevant information other than that supplied by oron behalf of the importer.Paragraph 6 of Note to Article 5 does
not exist. It will be added in Article 15,
paragraph 4WT/ACC/807/18
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Note to Article 6
2. The "cost or value" referred to in
paragraph 1(a) of Article 6 is to be determined onthe basis of information relating to the production
of the goods being valued supplied by or on
behalf of the producer.  It is to be based upon the
commercial accounts of the producer, provided
that such accounts are consistent with thegenerally accepted accounting principles applied
in the country where the goods are produced.Article 30, Paragraph 1, Subparagraph  2, Item 1 of CL
- the value of the material and the costs incurred during the
production of the imported goods.
Article 16, Paragraph 2 of Regulations
If the customs value is determined on the basis of the computed
value pursuant to Article 30 paragraph 1 item 2 of the Law on
Customs, data about elements, which constitute the computedvalue, shall be obtained from the producer through the customs
payer.  The Customs Administration of the Republic of
Macedonia shall verify these data abroad with the authorized
bodies of that particular country.
3. The "cost or value" shall include the cost ofelements specified in paragraphs 1(a)(ii) and (iii)
of Article 8.  It shall also include the value,apportioned as appropriate under the provisions of
the relevant note to Article 8, of any element
specified in paragraph 1(b) of Article 8 which has
been supplied directly or indirectly by the buyer
for use in connection with the production of theimported goods.  The value of the elements
specified in paragraph 1(b)(iv) of Article 8 which
are undertaken in the country of importation shall
be included only to the extent that such elements
are charged to the producer.  It is to be understoodthat no cost or value of the elements referred to in
this paragraph shall be counted twice in
determining the computed value.Article 16, Paragraph 4 of Regulations
The expenses pertaining to Article 32 paragraph 1 item 1 and 3
of the Law on Customs, as well as the direct and indirect costs
for production and sales of goods for import, which are notincluded in Article 30 paragraph 1 item 2 sub-item 1 of the Law
on Customs shall be considered as value of material and
expenses pursuant to Article 30 paragraph 1 item 2 sub-item 1 of
the Law on Customs.  In this category are also included goods
and services stated in Article 32 paragraph 1, items 5, 6 and 7 ofthe Law on Customs.
Article 16, Paragraph 5 of Regulations
The value of services stated in Article 32 paragraph 1 item 10 of
the Law on Customs, which are performed in the Republic ofMacedonia, shall be included in the customs value only if they
are paid by the producer.In Article 16, paragraph 4 of the
Regulations the reference to Article 32.
paragraph 1, subparagraphs 1 and 3 ofthe Customs Law will be changed into
Article 32. paragraph 1, subparagraphs
2 and 3WT/ACC/807/18
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4. The "amount for profit and general expenses"
referred to in paragraph 1(b) of Article 6 is to be
determined on the basis of information suppliedby or on behalf of the producer unless the
producer's figures are inconsistent with those
usually reflected in sales of goods of the same
class or kind as the goods being valued which are
made by producers in the country of exportationfor export to the country of importation.Article 16, Paragraph 2 of Regulations
If the customs value is determined on the basis of the computed
value pursuant to Article 30 paragraph 1 item 2 of the Law onCustoms, data about elements, which constitute the computed
value, shall be obtained from the producer through the customs
payer.  The Customs Administration of the Republic of
Macedonia shall verify these data abroad with the authorized
bodies of that particular country.The provision of Article 16, paragraph
2 of the Regulations will be amended.
5. It should be noted in this context that the"amount for profit and general expenses" has to betaken as a whole.  It follows that if, in any
particular case, the producer's profit figure is low
and the producer's general expenses are high, the
producer's profit and general expenses taken
together may nevertheless be consistent with thatusually reflected in sales of goods of the same
class or kind.  Such a situation might occur, for
example, if a product were being launched in the
country of importation and the producer accepted
a nil or low profit to offset high general expensesassociated with the launch.  Where the producer
can demonstrate a low profit on sales of the
imported goods because of particular commercial
circumstances, the producer's actual profit figures
should be taken into account provided that theproducer has valid commercial reasons to justify
them and the producer's pricing policy reflects
usual pricing policies in the branch of industry
concerned.  Such a situation might occur, for
example, where producers have been forced tolower prices temporarily because of anThe provision of paragraph 5 of the
Note to Article 6 does not exist. It willbe added to Article 16 of the
Regulations.WT/ACC/807/18
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unforeseeable drop in demand, or where they sell
goods to complement a range of goods being
produced in the country of importation and accepta low profit to maintain competitivity.  Where the
producer's own figures for profit and general
expenses are not consistent with those usually
reflected in sales of goods of the same class or
kind as the goods being valued which are made byproducers in the country of exportation for export
to the country of importation, the amount for
profit and general expenses may be based upon
relevant information other than that supplied by or
on behalf of the producer of the goods.
Note to Article 8
Paragraph 1(a)(i)
The term "buying commissions" means fees paidby an importer to the importer's agent for the
service of representing the importer abroad in the
purchase of the goods being valued.Article 23, Paragraph 2 of Regulations
Commission, which the buyer pays for brokerage when buying
goods, shall not be calculated in the customs value if statedseparately.  Such commission represents the costs of the buyer
for paying his/her representative abroad, for buying the goods
which value is to be determined.
Paragraph 1(b)(ii)
1. There are two factors involved in theapportionment of the elements specified inparagraph 1(b)(ii) of Article 8 to the imported
goods - the value of the element itself and the way
in which that value is to be apportioned to the
imported goods.  The apportionment of these
elements should be made in a reasonable manner
appropriate to the circumstances and in
accordance with generally accepted accountingprinciples.WT/ACC/807/18
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2. Concerning the value of the element, if the
importer acquires the element from a seller not
related to the importer at a given cost, the value ofthe element is that cost.  If the element was
produced by the importer or by a person related to
the importer, its value would be the cost of
producing it.  If the element had been previously
used by the importer, regardless of whether it hadbeen acquired or produced by such importer, the
original cost of acquisition or production would
have to be adjusted downward to reflect its use in
order to arrive at the value of the element.
3. Once a value has been determined for the
element, it is necessary to apportion that value to
the imported goods.  Various possibilities exist.
For example, the value might be apportioned to
the first shipment if the importer wishes to pay
duty on the entire value at one time.  As another
example, the importer may request that the valuebe apportioned over the number of units produced
up to the time of the first shipment.  As a further
example, the importer may request that the value
be apportioned over the entire anticipated
production where contracts or firm commitmentsexist for that production.  The method of
apportionment used will depend upon the
documentation provided by the importer.Article 26, Paragraph 1 of Regulations
The value of goods pursuant to Article 32 paragraph 1 item 7 of
the Law on Customs shall be dete rmined in compliance with the
provision pertaining to paragraphs 2, 3 and 4 of Article 25 of
this Regulation.
Article 26, Paragraph 2 of Regulations
If the buyer used the goods pertaining to this Article before
giving them to the seller for his/her disposal, an appropriate
amount for the purposes of amortization shall be deducted from
the price.WT/ACC/807/18
Page 127WTO Agreement on Implementation of Article
VII of the GATT 1994
Annex 1
Interpretative NotesRelevant Provisions of Macedonian Legislation that Implements
the Interpretative NoteComment
4. As an illustration of the above, an importer
provides the producer with a mould to be used in
the production of the imported goods andcontracts with the producer to buy 10,000 units.
By the time of arrival of the first shipment of
1,000 units, the producer has already produced
4,000 units.  The importer may request the
customs administration to apportion the value ofthe mould over 1,000 units, 4,000 units or 10,000
units.
Paragraph 1(b)(iv)
1. Additions for the elements specified inparagraph 1(b)(iv) of Article 8 should be based on
objective and quantifiable data.  In order to
minimize the burden for both the importer and
customs administration in determining the valuesto be added, data readily available in the buyer's
commercial record system should be used in so far
as possible.
2. For those elements supplied by the buyer which
were purchased or leased by the buyer, the
addition would be the cost of the purchase or the
lease.  No addition shall be made for those
elements available in the public domain, other
than the cost of obtaining copies of them.
3. The ease with which it may be possible to
calculate the values to be added will depend on a
particular firm's structure and management
practice, as well as its accounting methods.Provisions of paragraph 1(b)(iv) do not
exist.  They will be added.WT/ACC/807/18
Page 128WTO Agreement on Implementation of Article
VII of the GATT 1994
Annex 1
Interpretative NotesRelevant Provisions of Macedonian Legislation that Implements
the Interpretative NoteComment
 4. For example, it is possible that a firm which
imports a variety of products from several
countries maintains the records of its designcentre outside the country of importation in such a
way as to show accurately the costs attributable to
a given product.  In such cases, a direct
adjustment may appropriately be made under the
provisions of Article 8.
5. In another case, a firm may carry the cost of the
design centre outside the country of importation
as a general overhead expense without allocation
to specific products.  In this instance, anappropriate adjustment could be made under the
provisions of Article 8 with respect to the
imported goods by apportioning total design
centre costs over total production benefiting from
the design centre and adding such apportioned
cost on a unit basis to imports.
6. Variations in the above circumstances will, of
course, require different factors to be considered
in determining the proper method of allocation.
7. In cases where the production of the element in
question involves a number of countries and over
a period of time, the adjustment should be limited
to the value actually added to that element outside
the country of importation.WT/ACC/807/18
Page 129WTO Agreement on Implementation of Article
VII of the GATT 1994
Annex 1
Interpretative NotesRelevant Provisions of Macedonian Legislation that Implements
the Interpretative NoteComment
Paragraph 1(c)
1. The royalties and licence fees referred to in
paragraph 1(c) of Article 8 may include, amongother things, payments in respect to patents, trade
marks and copyrights.  However, the charges for
the right to reproduce the imported goods in the
country of importation shall not be added to the
price actually paid or payable for the importedgoods in determining the customs value.
2. Payments made by the buyer for the right to
distribute or resell the imported goods shall not be
added to the price actually paid or payable for theimported goods if such payments are not a
condition of the sale for export to the country of
importation of the imported goods.Article 32, Paragraph 1, Subparagraph 8 of CL
The royalties and license fees (patents, models, trade marks,
foreign trade or manufacturing marks) related to the goods beingvalued that the buyer must pay either directly or indirectly if
they are the condition for sale of the imported goods;
Article 32, Paragraph 2 of CL
Disregarding paragraph 1, point 8 of this article, the royalties
and the expenses are not calculated in the customs value if the
goods are imported with the right of re-production.
Article 32, Paragraph 3 of CL
The payments made by the buyer for distribution rights or re-
selling of the imported goods are not calculated in the customs
value, if such payments are not conditions of the sale.WT/ACC/807/18
Page 130WTO Agreement on Implementation of Article
VII of the GATT 1994
Annex 1
Interpretative NotesRelevant Provisions of Macedonian Legislation that Implements
the Interpretative NoteComment
Paragraph 3
Where objective and quantifiable data do not exist
with regard to the additions required to be madeunder the provisions of Article 8, the transaction
value cannot be determined under the provisions
of Article 1.  As an illustration of this, a royalty is
paid on the basis of the price in a sale in the
importing country of a litre of a particular productthat was imported by the kilogram and made up
into a solution after importation.  If the royalty is
based partially on the imported goods and
partially on other factors which have nothing to do
with the imported goods (such as when theimported goods are mixed with domestic
ingredients and are no longer separately
identifiable, or when the royalty cannot be
distinguished from special financial arrangements
between the buyer and the seller), it would be
inappropriate to attempt to make an addition for
the royalty.  However, if the amount of thisroyalty is based only on the imported goods and
can be readily quantified, an addition to the price
actually paid or payable can be made.Provisions of Article 8, paragraphs 3
and 4 of the Agreement will be addedin Article 32 of the Customs Law.WT/ACC/807/18
Page 131Questions and recommendations concerning the Cust oms Law and the Regulation on Customs Valuation
Questions/Recommendations Answer and Explanation
Article 32(1)(10) of the Customs Law uses the phrase "investigations performed
abroad".   What does it mean?The word "investigation" was improperly used in the translation of the
Law. The proper word is "research".
Article 35(1) of the Customs Law states that the value of goods determined
according to the provisions of the Customs Law, referring to the agreed price shall
be considered as customs value. Does that mean that the customs value is to be
first determined on the basis of transaction value?Macedonia takes note of this comment and agrees to remove the phrase
"agreed price" from Article 35(1) of the Customs Law.
Article 36 of the Customs Law states that certain interest charges are not
calculated in the customs value "whereas the sales was entered in writing".
Committee on Customs Valuation Decision 3.1 requires that the financing
arrangement (not the sale contract) be in writing.Macedonia takes note of this suggestion and agrees to put the wording in
Article 36 of the Customs Law in conformity with the Committee on
Customs Valuation Decision 3.1.
Article 37(2) and (3) of the Customs Law use the phrase "casa sconto".
What does it mean?  Also explain the meaning and purpose of Article 37(2) and
(3).  If the invoice price is the result of a discount, is the discounted price used for
transaction value?  If the discounted price is agreed to and effectuated prior to
importation, is the discounted price used as the basis for transaction value?The use of the term "casa sconto" does not contradict the definition of
transaction value.  Discounted price due to payment on time or payment in
advance is accepted as transaction value.  In any event, Macedonia will
examine the use of the term "casa sconto" in the Customs Law.
Article 38 of the Customs Law uses the word "counter-value".  We would like anexplanation of this word.In Article 38(1), the phrase "goods imported without paying the counter-
value" is a literal English translation of a Macedonian expression for
goods imported free of charge.
Article 33 of the Regulation on Customs Valuation refers to Article 198 of the
Customs Law in connection with a cust oms declaration for free circulation.
Reference to Article 198 seems incorrect. Please provide correct article reference.
Also explain the meaning of  a "customs declaration for free circulation".Reference to Article 198 is a typing error. Article 33 of the Regulation
refers to Article 108 of the Customs Law which allows goods to beprocessed under customs supervision without the payment of duty.
Article 34 of the Regulation on Customs Valuation uses the word "suspect".Customs Committee on Valuation Decision 6.1 allows the particular action where
there is a "reasonable doubt".
Please replace "suspect" by "have reasonable doubt".Macedonia takes note of this suggestion and agrees to make the changes
necessary to conform with the Customs Valuation Committee Decision
6.1.WT/ACC/807/18
Page 132
ATTACHMENT 4
Regulation on the Procedure and Instruments for Securing Payment of Customs Liabilities.
This document is available for consultation from the Secretariat (Accessions Division,
Room 1126) and is available in electronic format upon request from accessions@wto.org.WT/ACC/807/18
Page 133
ATTACHMENT 5
List of Products Subject to Licence Issued by the Bureau for Standardization and Metrology
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8413 11 00 00 Pumps for dispensing fuel or lubricants,
of the type used in filling-stations or ingaragesA
5TBT MEc-BSM6n.a7
8414 51 10 00 Fans with a self-contained electric
motor of an output not exceeding125W: For use in civil aircraftAT B T M E c - B S Mn . a
8414 51 90 00 Other table, floor, wall, window or roof
fans with a self-contained electric
motor of an output not exceedingAT B T M E c - B S Mn . a
8418 10 10 00 Combined refrigerator-freezers, fitted
with separate external doors: For use incivil aircraftAT B T M E c - B S Mn . a
8418 10 91 10 Other combined refrigerator-freezers,
fitted with separate external doors: Of acapacity exceeding 340 litres, newAT B T M E c - B S Mn . a
8418 10 99 10 Other combined refrigerator-freezers,
fitted with separate external doors: newAT B T M E c - B S Mn . a
8418 21 10 10 Refrigerators, household type:
compression type: of a capacity
exceeding 340 litres, newAT B T M E c - B S Mn . a
8418 21 51 10 Other refrigerators, household type:
Table model, newAT B T M E c - B S Mn . a
8418 21 59 10 Other refrigerators, household type:
Building-in type, newAT B T M E c - B S Mn . a
8418 21 91 10 Other refrigerators, household type,
compression-type, of a capacity notexceeding 250 litres, newAT B T M E c - B S Mn . a
8418 21 99 10 Other refrigerators, household type,
compression-type, of a capacity:Exceeding 250 litres but not exceeding340 litres, newAT B T M E c - B S Mn . a
8418 22 00 10 Refrigerators, household type,
Absorption-type, electrical,  newAT B T M E c - B S Mn . a
8418 29 00 10 Other  refrigerators, household type:
newAT B T M E c - B S Mn . a
8418 30 10 00 Freezers of the chest type, not
exceeding 800 litres capacity for use incivil aircraftAT B T M E c - B S Mn . a
8418 30 91 10 Other freezers of the chest type, Of a
capacity not exceeding 400 litres, newAT B T M E c - B S Mn . a
8418 30 99 10 Other freezers of the chest type, Of a
capacity exceeding 400 litres but notexceeding 800 litres capacity, newAT B T M E c - B S Mn . a
                                                     
5  Automatic
6  Ministry of Economy - Bureau for Standardization and Metrology
7  non-applicableWT/ACC/807/18
Page 134
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8418 40 10 00 Freezers of the upright type, not
exceeding 900 litres capacity: For use
in civil aircraftAT B T M E c - B S Mn . a
8418 40 91 10 Other freezers of the upright type, Of a
capacity not exceeding 250 litres, newAT B T M E c - B S Mn . a
8418 40 99 10 Other freezers of the upright type, Of a
capacity exceeding 250 litres but notexceeding 900 litres, newAT B T M E c - B S Mn . a
8418 50 11 10 Other refrigerating or freezing chests:
show-cases and counters for frozenfood storage, newAT B T M E c - B S Mn . a
8418 50 19 10 Other refrigerating or freezing chests,
show-cases and counters, newAT B T M E c - B S Mn . a
8418 50 90 10 Other refrigerating furniture, new A TBT MEc-BSM n.a
8422 11 00 00 Dish washing machines: Of the
household typeAT B T M E c - B S Mn . a
8422 30 00 00 Machinery for filling, closing, sealing,
or labelling bottles, cansAT B T M E c - B S Mn . a
8423 10 10 00 Personal weighing machines, including
baby scales: Household scalesAT B T M E c - B S Mn . a
8423 10 90 00 Other personal weighing machines,
including baby scales; household scalesAT B T M E c - B S Mn . a
8423 20 00 00 Scales for continuous weighing of
goods on conveyorsAT B T M E c - B S Mn . a
8423 30 00 00 Constant weight scales and scales for
discharging a predetermined weight ofmaterial into a bag or containerAT B T M E c - B S Mn . a
8423 81 10 00 Other weighing machinery having a
max. capacity not exceeding 30 kg:check weighers and automatic controlAT B T M E c - B S Mn . a
8423 81 30 00 Machinery for weighing and labelling
pre-packaged goodsAT B T M E c - B S Mn . a
8423 81 50 00 Shop-scales A TBT MEc-BSM n.a
8423 81 90 00 Other weighing machinery having a
max. capacity not exceeding 30 kg:
OtherAT B T M E c - B S Mn . a
8423 82 10 00 Having a max. weighing capacity
exceeding 30kg but not exceeding 5000kg:Check weighers and automaticcontrolAT B T M E c - B S Mn . a
8423 82 90 00 Other having a max. weighing capacity
exceeding 30kg but not exceeding 5000kgAT B T M E c - B S Mn . a
8423 89 10 00 Other weighing machinery:
WeighbridgesAT B T M E c - B S Mn . a
8423 89 90 00 Other weighing machinery: Other A TBT MEc-BSM n.a
8423 90 00 00 Weighing machine weights of all kinds;
parts of weighing machineryAT B T M E c - B S Mn . a
8450 11 11 00 Laundry-type washing machines, fully
automatic, each of dry linen capacity
not exceeding 6 kg: Front-loadingmachinesAT B T M E c - B S Mn . aWT/ACC/807/18
Page 135
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8450 11 19 00 Laundry-type washing machines, fully
automatic, each of dry linen capacity
not exceeding 6 kg: top-loading
machinesAT B T M E c - B S Mn . a
8450 11 90 00 Laundry-type washing machines, fully
automatic, each of dry linen capacity >6kg > 10 kgAT B T M E c - B S Mn . a
8450 12 00 00 Other machines, with built-in
centrifugal drierAT B T M E c - B S Mn . a
8450 19 00 00 Other machines, each of dry linen
capacity not exceeding  10 kgAT B T M E c - B S Mn . a
8451 21 10 00 Drying machines each of a dry linen
capacity not exceeding 6 kgAT B T M E c - B S Mn . a
8451 21 90 00 Drying machines each of a dry linen
capacity exceeding    6 kg but not
exceeding 10 kgAT B T M E c - B S Mn . a
8451 30 10 00 Ironing machines and presses(including
fusing presses): Electrically heated, of apower not exceeding 2 500 WAT B T M E c - B S Mn . a
8451 30 80 00 Other ironing machines and presses
(including fusing presses)AT B T M E c - B S Mn . a
8452 10 00 00 Sewing machines of the household type A TBT MEc-BSM n.a
8470 21 00 00 Electronic calculators capable of
operation without an external source ofelectric power: Incorporating a printingdeviceAT B T M E c - B S Mn . a
8470 29 00 00 Other electronic calculators capable of
operation without an external source of
electric powerAT B T M E c - B S Mn . a
8470 30 00 00 Other calculating machines A TBT MEc-BSM n.a
8470 50 00 00 Cash registers A TBT MEc-BSM n.a
8471 10 10 00 Analogue or hybrid automatic data-
processing machines: For use in civil
aircraftAT B T M E c - B S Mn . a
8471 10 90 00 Other analogue or hybrid automatic
data-processing machinesAT B T M E c - B S Mn . a
8471 30 00 00 Portable digital automatic data-
processing machines, weighing notmore than 10 kgAT B T M E c - B S Mn . a
8471 41 10 00 Other digital automatic data-processing
machines:  For use in civil aircraftAT B T M E c - B S Mn . a
8471 41 90 00 Other digital automatic data-processing
machines: OtherAT B T M E c - B S Mn . a
8471 49 10 00 Other digital automatic data-processing
machines, presented in the form of
system: For use in civil aircraftAT B T M E c - B S Mn . a
8471 49 90 00 Other digital automatic data-processing
machines, presented in the form ofsystem: OtherAT B T M E c - B S Mn . a
8471 50 10 00 Digital processing unit other than those
of subheadings No 847141 and 847149: For use in civil aircraftAT B T M E c - B S Mn . aWT/ACC/807/18
Page 136
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8471 50 90 00 Other digital processing unit other than
those of subheadings No 847141 and
8471 49AT B T M E c - B S Mn . a
8471 60 10 00 Input or output units, whether or not
containing storage units in the samehousing: For use in civil aircraftAT B T M E c - B S Mn . a
8471 60 40 00 Other Input or output units, Printers A TBT MEc-BSM n.a
8471 60 50 00 Other Input or output units, Keyboards A TBT MEc-BSM n.a
8471 60 90 00 Other Input or output units: Other,
otherAT B T M E c - B S Mn . a
8471 70 10 00 Storage units: For use in civil aircraft A TBT MEc-BSM n.a
8471 70 40 00 Other Storage units: Central storage
unitsAT B T M E c - B S Mn . a
8471 70 51 00 Other Storage units: Disc storage units:
Optical, including magneto-opticalAT B T M E c - B S Mn . a
8471 70 53 00 Hard disk drives A TBT MEc-BSM n.a
8471 70 59 00 Other  Disc storage units: Other A TBT MEc-BSM n.a
8471 70 60 00 Magnetic tape storage units A TBT MEc-BSM n.a
8471 70 90 00 Other  Disc storage units: Other A TBT MEc-BSM n.a
8471 80 10 00 Other units of automatic data-
processing machines: PeripheralAT B T M E c - B S Mn . a
8471 80 90 00 Other units of automatic data-
processing machines: OtherAT B T M E c - B S Mn . a
8471 90 00 00 Other automatic data-processing
machines and units thereofAT B T M E c - B S Mn . a
8476 21 00 00 Automatic beverage-vending machines:
Incorporating heating or refrigeratingdevicesAT B T M E c - B S Mn . a
8476 81 00 00 Other automatic goods-vending
machines incorporating heating or
refrigerating devicesAT B T M E c - B S Mn . a
8504 31 31 00 Measuring transformers for voltage
measurementAT B T M E c - B S Mn . a
8504 31 39 00 Measuring transformers, other A TBT MEc-BSM n.a
8504 32 30 00 Measuring transformers,  > 1 kVA -16
kVAAT B T M E c - B S Mn . a
8508 10 10 00 Drills of all kinds, contained electric
motor, without an external source ofpowerAT B T M E c - B S Mn . a
8508 10 91 00 Drills of all kinds, electro-pneumatic A TBT MEc-BSM n.a
8508 10 99 00 Drills of all kinds, contained electric
motor, without an external source ofpower, otherAT B T M E c - B S Mn . a
8508 20 10 00 Chainsaws, contained electric motor A TBT MEc-BSM n.a
8508 20 30 00 Circular saws, contained electric motor A TBT MEc-BSM n.a
8508 20 90 00 Saws, contained electric motor, other A TBT MEc-BSM n.a
8508 80 10 00 Other tools, with electric motor, of a
kind used for working textile materialsAT B T M E c - B S Mn . a
8508 80 30 00 Capable of operation without an
external source of powerAT B T M E c - B S Mn . a
8508 80 51 00 Angle grinders with electric motor A TBT MEc-BSM n.a
8508 80 53 00 Belt sanders with electric motor A TBT MEc-BSM n.a
8508 80 59 00 Grinders and sanders, other A TBT MEc-BSM n.aWT/ACC/807/18
Page 137
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8508 80 70 00 Planers, with electric motor A TBT MEc-BSM n.a
8508 80 80 00 Hedge trimmers and lawn edge cutters
with electric motorAT B T M E c - B S Mn . a
8508 80 90 00 Other tools, with electric motor, other A TBT MEc-BSM n.a
8509 10 10 00 Vacuum cleaners for a voltage of 110
V or moreAT B T M E c - B S Mn . a
8509 10 90 00 Vacuum cleaners for a voltage of less
than 110 VAT B T M E c - B S Mn . a
8509 20 00 00 Floor polishers  with electric motor A TBT MEc-BSM n.a
8509 30 00 00 Kitchen waste disposers with electric
motorAT B T M E c - B S Mn . a
8509 40 00 00 Food grinders and mixers; fruit or
vegetable juice extractors, with electric
motorAT B T M E c - B S Mn . a
8509 80 00 00 Other domestic appliances with electric
motorAT B T M E c - B S Mn . a
8510 10 00 00 Shavers  with electric motor A TBT MEc-BSM n.a
8510 20 00 00 Hair clippers  with electric motor A TBT MEc-BSM n.a
8510 30 00 00 Hair-removing appliances with electric
motorAT B T M E c - B S Mn . a
8515 11 00 00 Electric soldering irons and guns A TBT MEc-BSM n.a
8515 19 00 00 Brazing or soldering machines and
apparatus, otherAT B T M E c - B S Mn . a
8515 31 00 00 Fully or partly automatic  machines and
apparatus for arc welding of metalAT B T M E c - B S Mn . a
8515 39 10 00 For manual welding with coated
electrodes, complete with welding orcutting devicesAT B T M E c - B S Mn . a
8515 39 90 00 Other machines and apparatus for arc
welding of metalAT B T M E c - B S Mn . a
8516 10 11 00 Instantaneous water heaters A TBT MEc-BSM n.a
8516 10 19 00 Water heaters, other A TBT MEc-BSM n.a
8516 10 90 00 Immersion heaters A TBT MEc-BSM n.a
8516 21 00 00 Storage heating radiators A TBT MEc-BSM n.a
8516 29 10 00 Electric space-heating liquid-filled
radiatorsAT B T M E c - B S Mn . a
8516 29 50 00 Electric space-heating, convection
heatersAT B T M E c - B S Mn . a
8516 29 91 00 Electric space-heating apparatus with
built-in fanAT B T M E c - B S Mn . a
8516 29 99 00 Other electric space-heat ing apparatus A TBT MEc-BSM n.a
8516 31 10 00 Drying hoods A TBT MEc-BSM n.a
8516 31 90 00 Hair dryers, other A TBT MEc-BSM n.a
8516 32 00 00 Other hair-dressing apparatus A TBT MEc-BSM n.a
8516 33 00 00 Hand-drying apparatus A TBT MEc-BSM n.a
8516 40 10 00 Steam smoothing irons A TBT MEc-BSM n.a
8516 40 90 00 Electric smoothing irons, other A TBT MEc-BSM n.a
8516 50 00 00 Microwave ovens A TBT MEc-BSM n.a
8516 60 10 00 Cookers (incorporating at least an oven
and a hob)AT B T M E c - B S Mn . a
8516 60 51 00 Hobs for building-in A TBT MEc-BSM n.a
8516 60 59 00 Cooking plates, boiling rings and hobs,
otherAT B T M E c - B S Mn . aWT/ACC/807/18
Page 138
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8516 60 70 00 Grillers and roasters A TBT MEc-BSM n.a
8516 60 80 00 Ovens for building-in A TBT MEc-BSM n.a
8516 60 90 00 Other ovens; cookers, cooking plates,
boiling rings; grillers and roasters,
otherAT B T M E c - B S Mn . a
8516 71 00 00 Coffee or tea makers appliances A TBT MEc-BSM n.a
8516 72 00 00 Toasters A TBT MEc-BSM n.a
8516 79 10 00 Plate warmers A TBT MEc-BSM n.a
8516 79 20 00 Deep fat fryers A TBT MEc-BSM n.a
8516 79 80 00 Other electro-thermic appliances, other A TBT MEc-BSM n.a
8516 80 10 00 Electric heating resistors for anti-icing
or de-icing, for use in civil aircraftAT B T M E c - B S Mn . a
8516 80 90 00 Electric heating resistors, other A TBT MEc-BSM n.a
8517 11 00 00 Line telephone sets with cordless
handsetsAT B T M E c - B S Mn . a
8517 19 10 00 Videophones A TBT MEc-BSM n.a
8517 19 90 00 Other telephone sets A TBT MEc-BSM n.a
8517 21 00 00 Facsimile machines A TBT MEc-BSM n.a
8517 30 00 00 Telephonic or telegraphic switching
apparatusAT B T M E c - B S Mn . a
8519 10 00 00 Coin- or disc-operated record-players A TBT MEc-BSM n.a
8519 21 00 00 Other record-players without
loudspeakerAT B T M E c - B S Mn . a
8519 29 00 00 Other record-players A TBT MEc-BSM n.a
8519 31 00 00 Turntables (record-decks) with
automatic record-changing mechanismAT B T M E c - B S Mn . a
8519 39 00 00 Turntables (record-decks), other A TBT MEc-BSM n.a
8519 40 00 00 Transcribing machines A TBT MEc-BSM n.a
8519 92 00 00 Other sound reproducing apparatus
pocket-size cassette-playersAT B T M E c - B S Mn . a
8519 93 30 00 Cassette-type sound reproducing
apparatus for used in motor vehiclesAT B T M E c - B S Mn . a
8519 93 39 00 Other sound reproducing apparatus, of
a kind used in motor vehicles, otherAT B T M E c - B S Mn . a
8519 93 80 00 Other, cassette-type A TBT MEc-BSM n.a
8519 99 10 00 Other sound reproducing apparatus
with laser reading systemAT B T M E c - B S Mn . a
8519 99 90 00 Other sound reproducing apparatus,
otherAT B T M E c - B S Mn . a
8520 10 00 00 Dictating machines not capable of
operating without an external source of
powerAT B T M E c - B S Mn . a
8520 20 00 00 Telephone answering machines A TBT MEc-BSM n.a
8520 32 00 00 Digital audio type A TBT MEc-BSM n.a
8520 32 11 00 Digital audio type, cassette-type,
capable of operating without anexternal source of powerAT B T M E c - B S Mn . a
8520 32 19 00 Digital audio type, cassette-type, other A TBT MEc-BSM n.a
8520 32 30 00 Digital audio type, cassette-type,
pocket-size recordersAT B T M E c - B S Mn . a
8520 32 50 00 Digital audio type, cassette-type, other A TBT MEc-BSM n.aWT/ACC/807/18
Page 139
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8520 32 91 00 Digital audio type, cassette-type, Using
magnetic tapes on reels, allowing sound
recording or reproduction either at a
single speed of 19 cm per second or atseveral speeds if those comprise only19 cm per second and lower speedsAT B T M E c - B S Mn . a
8520 32 99 00 Digital audio type, cassette-type, other,
otherAT B T M E c - B S Mn . a
8520 33 00 00 Other magnetic tape recorders, cassette-
typeAT B T M E c - B S Mn . a
8520 33 11 00 Other magnetic tape recorders, cassette-
type, with built-in amplifier and one or
more built-in loudspeakers, capable of
operating without an external source ofpowerAT B T M E c - B S Mn . a
8520 33 19 00 Other magnetic tape recorders, cassette-
type, with built-in amplifier and one ormore built-in loudspeakers, otherAT B T M E c - B S Mn . a
8520 33 30 00 Other, cassette-type, pocket-size
recordersAT B T M E c - B S Mn . a
8520 33 90 00 Other, cassette-type, other A TBT MEc-BSM n.a
8520 39 00 00 Other  magnetic tape recorders with
sound reproducing apparatusAT B T M E c - B S Mn . a
8520 39 10 00 Other  magnetic tape recorders with
sound reproducing apparatus, using
magnetic tapes on reels, allowing soundrecording or reproduction either at asingle speed of 19 cm per second or atseveral speeds if those comprise only19 cm per second and lower speedsAT B T M E c - B S Mn . a
8520 39 90 00 Other  magnetic tape recorders with
sound reproducing apparatus,AT B T M E c - B S Mn . a
8520 90 10 00 Other magnetic tape recorders for use
in civil aircraftAT B T M E c - B S Mn . a
8520 90 90 00 Other magnetic tape recorders and
other sound reproducing apparatus,otherAT B T M E c - B S Mn . a
8521 10 10 00 Video recording or reproducing
apparatus magnetic tape-type for civilaircraftAT B T M E c - B S Mn . a
8521 10 30 10 Video recording or reproducing
apparatus magnetic tape-type, usingtape of a width not exceeding 1,3 cm
and
allowing recording or reproduction at atape speed not exceeding 50 mm persecond, newAT B T M E c - B S Mn . a
8521 10 80 10 Video recording or reproducing
apparatus magnetic tape-type, other,newAT B T M E c - B S Mn . a
8521 10 90 10 Video recording or reproducing
apparatus magnetic tape-type, other,
newAT B T M E c - B S Mn . aWT/ACC/807/18
Page 140
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licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8521 90 00 10 Video recording or reproducing
apparatus, other, newAT B T M E c - B S Mn . a
8525 20 91 00 Radio-telegraphic or radio-telephonic
apparatus for cellular networks (mobile
telephones)AT B T M E c - B S Mn . a
8527 21 10 00 Radio-broadcast receivers with laser
sound reading systemAT B T M E c - B S Mn . a
8527 21 20 00 Radio-broadcast receivers, combined
with sound recording or reproducingapparatus,capable of receiving anddecoding digital Radio Data Systemsignals, with laser reading systemAT B T M E c - B S Mn . a
8527 21 52 00 Radio-broadcast receivers, combined
with sound recording or reproducing
apparatus,capable of receiving anddecoding digital Radio Data Systemsignals, of the cassette-type with ananalogue and digital reading systemAT B T M E c - B S Mn . a
8527 21 59 00 Radio-broadcast receivers, combined
with sound recording or reproducing
apparatus,capable of receiving and
decoding digital Radio Data Systemsignals, otherAT B T M E c - B S Mn . a
8527 21 70 00 Radio-broadcast receivers, combined
with sound recording or reproducingapparatus, other, with laser readingsystemAT B T M E c - B S Mn . a
8527 21 92 00 Radio-broadcast receivers, combined
with sound recording or reproducing
apparatus, other,AT B T M E c - B S Mn . a
8527 21 90 00 Radio-broadcast receivers combined
with sound recording or reproducingapparatus, other, of the cassette-typewith an analogue and digital readingsystemAT B T M E c - B S Mn . a
8527 21 98 00 Radio-broadcast receivers combined
with sound recording or reproducing
apparatus, other, otherAT B T M E c - B S Mn . a
8527 29 00 00 Radio-broadcast receivers not capable
of operating without an external source,
otherAT B T M E c - B S Mn . a
8527 90 10 00 Other apparatus for radio-telephony or
radio-telegraphy, for use in civilaircraftAT B T M E c - B S Mn . a
8527 90 92 00 Portable receivers for calling, alerting
or pagingAT B T M E c - B S Mn . a
8527 90 99 00 Other apparatus for radio-telephony or
radio-telegraphy, otherAT B T M E c - B S Mn . a
8528 12 10 00 Reception apparatus for television,
whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus,colour, television projection equipmentAT B T M E c - B S Mn . aWT/ACC/807/18
Page 141
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8528 12 20 00 Apparatus incorporating a video
recorder or reproducerAT B T M E c - B S Mn . a
8528 12 52 10 Television projection equipment
colour, with diagonal not exceeding 42
cm, newAT B T M E c - B S Mn . a
8528 12 54 10 Television projection equipment
colour, with diagonal >42 cm - 52 cm,newAT B T M E c - B S Mn . a
8528 12 56 10 Television projection equipment
colour, with diagonal > 52 cm - 72 cm,newAT B T M E c - B S Mn . a
8528 12 58 10 Television projection equipment,
colour, with diagonal  > 72 cm , newAT B T M E c - B S Mn . a
8528 12 62 00 Television projection equipment,
colour, other, with scanning parameters
not exceeding 625 lines, with adiagonal measurement of the screen,not exceeding 75 cmAT B T M E c - B S Mn . a
8528 12 66 00 Television projection equipment,
colour, other, with scanning parametersnot exceeding 625 lines, with adiagonal measurement of the screen,
exceeding 75 cmAT B T M E c - B S Mn . a
8528 12 72 00 Television projection equipment,
colour, other, with scanning parametersexceeding 625 lines,with a verticalresolution of less than 700 linesAT B T M E c - B S Mn . a
8528 12 76 00 Television projection equipment,
colour, other, with scanning parametersexceeding 625 lines, with a vertical
resolution of 700 lines or moreAT B T M E c - B S Mn . a
8528 12 81 00 Television projection equipment,
colour, other, with a screen
width/height ratio less than 1,520AT B T M E c - B S Mn . a
8528 12 89 00 Television projection equipment,
colour, other, otherAT B T M E c - B S Mn . a
8528 12 90 00 Video tuners,electronic assemblies for
incorporation into automatic data-processing machinesAT B T M E c - B S Mn . a
8528 12 93 00 Video tuners,electronic assemblies for
incorporation into automatic data-processing machines, other, digital
(including mixed digital and analogue)AT B T M E c - B S Mn . a
8528 12 95 00 Video tuners,electronic assemblies for
incorporation into automatic data-processing machines, other, otherAT B T M E c - B S Mn . a
8528 12 98 00 Other A TBT MEc-BSM n.a
8528 13 00 10 Television projection equipment, black
and white or other monochrome, newAT B T M E c - B S Mn . a
8528 21 00 10 Video monitors, colour, new A TBT MEc-BSM n.a
8528 21 14 10 Video monitors, colour, with a screen
width/height ratio less than 1,5newAT B T M E c - B S Mn . aWT/ACC/807/18
Page 142
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
8528 21 16 10 Video monitors, colour, with scanning
parameters not exceeding 625 lines,
newAT B T M E c - B S Mn . a
8528 21 18 10 Video monitors, colour, with scanning
parameters exceeding 625 lines, newAT B T M E c - B S Mn . a
8528 21 90 10 Video monitors, colour,  other, new A TBT MEc-BSM n.a
8528 22 00 10 Video monitors, black and white or
other monochrome, newAT B T M E c - B S Mn . a
8528 30 00 10 Video projectors, new A TBT MEc-BSM n.a
8528 30 05 10 Video projectors, operating by means
of flat panel display (for example aliquid crystal device), capable ofdisplaying digital informationgenerated  by automatic data
processing machine, newAT B T M E c - B S Mn . a
8528 30 20 10 Video projectors, other, colour, new A TBT MEc-BSM n.a
8529 10 10 00 Aerials and aerial reflectors of all kinds
for use in civil aircraftAT B T M E c - B S Mn . a
8529 10 20 00 Telescopic and whip-type Aerials for
portable apparatus or for app. for fitting
in motor vehiclesAT B T M E c - B S Mn . a
8529 10 31 00 Outside Aerials for radio or television
broadcast receivers for reception viasatelliteAT B T M E c - B S Mn . a
8529 10 39 00 Outside Aerials for radio or television
broadcast receivers, otherAT B T M E c - B S Mn . a
8529 10 40 00 Inside aerials for radio or television
broadcast receivers, including built-intypesAT B T M E c - B S Mn . a
8529 10 50 00 Aerials, other A TBT MEc-BSM n.a
8529 10 70 00 Aerial filters and separators A TBT MEc-BSM n.a
8529 10 90 00 Aerials and aerial reflectors of all
kinds, otherAT B T M E c - B S Mn . a
8536 61 10 00 Edison lamp-holders A TBT MEc-BSM n.a
8536 61 90 00 Other lamp-holders A TBT MEc-BSM n.a
9007 11 00 00 Cameras for film of less than 16 mm
width or for double-8 mm filmAT B T M E c - B S Mn . a
9007 19 00 00 Other cinematographic cameras A TBT MEc-BSM n.a
9007 20 00 00 Projectors A TBT MEc-BSM n.a
9009 11 00 00 Electrostatic photocopying apparatus,
operating by reproducing the originalImage, direct processAT B T M E c - B S Mn . a
9009 12 00 00 Electrostatic photocopying apparatus
operating by reproducing the original
Image, indirect processAT B T M E c - B S Mn . a
9009 21 00 00 Other photocopying apparatus
incorporating an optical systemAT B T M E c - B S Mn . a
9009 22 00 00 Photocopying apparatus incorporating
an optical system or of the contact typeand thermo-copying apparatus,electrostatic photocopying apparatus, ofthe contact typeAT B T M E c - B S Mn . a
9009 22 10 00 Blueprinters and diazocopiers A TBT MEc-BSM n.aWT/ACC/807/18
Page 143
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9009 22 90 00 Other photocopying apparatus of the
contact typeAT B T M E c - B S Mn . a
9025 19 99 00 Hydrometers and similar floating
instruments, thermometers, pyrometers,
barometers, hygrometers andpsychrometers, recording or not, andany combination of these instruments,thermometers and pyrometers, notcombined with other instruments, other,
otherAT B T M E c - B S Mn . a
9026 20 50 00 Instruments and apparatus for
measuring or checking the flow, level,pressure or other variables of liquids orgases (for example, flow meters, levelgauges, manometers, heat meters),excluding instruments and apparatus of
heading No  9014,9015, 9028 or 9032,
for measuring or checking pressure,spiral or metal diaphragm type pressuregaugesAT B T M E c - B S Mn . a
9027 20 00 00 Instruments and apparatus for physical
or chemical analysis (for example,polarimeters, refractometers,
spectrometers, gas or smoke analysis
apparatus); instruments and apparatusfor measuring or checking viscosity,porosity, expansion, surface tension orthe like;instruments and apparatus formeasuring for measuring or cheking
quantities of heat, sound or light
(including exposure meters);microtomes, chromatographs andelectrophoresis instrumentsAT B T M E c - B S Mn . a
9027 50 00 00 Instruments and apparatus for physical
or chemical analysis (for example,polarimeters, refractometers,
spectrometers, gas or smoke analysis
apparatus); instruments and apparatusfor measuring or checking viscosity,porosity, expansion, surface tension orthe like;instruments and apparatus formeasuring for measu-ring or cheking
quantities of heat, sound or light (inclu-
ding exposure meters);microtomes,other instruments and apparatus usingoptical radiations (UV, visible, IR)AT B T M E c - B S Mn . a
9027 80 97 00 Other instruments and apparatus,
electronic, otherAT B T M E c - B S Mn . a
9009 30 00 00 Thermo-copying apparatus A TBT MEc-BSM n.aWT/ACC/807/18
Page 144
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9031 80 32 00 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this chapter;
profile projectors, other instruments,appliances and machines, electronic,for measuring or checking geometricalquantities, for inspecting
semiconductor wafers or devices orfor
inspecting photomasks or reticles usedin manufacturing semiconductordevicesAT B T M E c - B S Mn . a
9031 80 34 00 Measuring or checking instruments,
appliances and machines, not specifiedor included elsewhere in this chapter;
profile projectors, other,electronic, for
measuring or checking geometricalquantities, otherAT B T M E c - B S Mn . a
9031 80 91 00 Measuring or checking instruments,
appliances and machines, not specifiedor included elsewhere in this chapter;profile projectors, other,electronic,otherAT B T M E c - B S Mn . a
9015 10 10 00 Rangefinders, electronic A TBT MEc-BSM n.a
9015 10 90 00 Other rangefinders A TBT MEc-BSM n.a
9015 20 10 00 Theodolites and tacheometers,
electronicAT B T M E c - B S Mn . a
9015 20 90 00 Other theodolites and tacheometers A TBT MEc-BSM n.a
9015 30 10 00 Levels, electronic A TBT MEc-BSM n.a
9015 30 90 00 Other levels A TBT MEc-BSM n.a
9015 40 10 00 Photogrammetrical, surveying
instruments and appliances, electronicAT B T M E c - B S Mn . a
9015 40 90 00 Other photogrammetrical, surveying
instruments and appliancesAT B T M E c - B S Mn . a
9015 80 11 00 Electronic meteorological, hydrological
and geophysical instruments and
apparatusAT B T M E c - B S Mn . a
9015 80 19 00 Other instruments, appliances
surveying, electronicAT B T M E c - B S Mn . a
9015 80 91 00 Instruments, appliances used in
geodesy, topogr., surveying/ levelling;hydrograph. instrum.AT B T M E c - B S Mn . a
9015 80 93 00 Meteorological, hydrological and
geophysical instruments and apparatusAT B T M E c - B S Mn . a
9015 80 99 00 Other instruments, appliances
surveying, otherAT B T M E c - B S Mn . a
9015 90 00 00 Parts and accessories for surveying
instruments and appliancesAT B T M E c - B S Mn . a
9016 00 10 00 Balances A TBT MEc-BSM n.a
9016 00 90 00 Parts and accessories for balances of a
sensitivity of 5 cgAT B T M E c - B S Mn . a
9017 30 10 00 Micrometers and callipers A TBT MEc-BSM n.a
9017 30 90 00 Other (excluding gauges without
adjustable devices of heading No 9031)AT B T M E c - B S Mn . aWT/ACC/807/18
Page 145
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9017 80 10 00 Measuring rods and tapes and divided
scalesAT B T M E c - B S Mn . a
9017 80 90 00 Other instruments drawing, marking-
out or mathematical calculating
instrumentsAT B T M E c - B S Mn . a
9018 31 10 00 Syringes with or without needles of
plasticsAT B T M E c - B S Mn . a
9018 31 90 00 Syringes with or without needles, other A TBT MEc-BSM n.a
9018 90 10 00 Instruments and apparatus for
measuring blood-pressureAT B T M E c - B S Mn . a
9024 10 10 00 Electronic machines and appliances for
testing metalsAT B T M E c - B S Mn . a
9024 10 91 00 Machines and appliances for testing
metals, universal or for tensile testsAT B T M E c - B S Mn . a
9024 10 93 00 Machines and appliances for testing
metals for hardness testsAT B T M E c - B S Mn . a
9024 10 99 00 Other machines and appliances for
testing metalsAT B T M E c - B S Mn . a
9024 80 10 00 Other machines and appliances for
testing materials, electronicAT B T M E c - B S Mn . a
9024 80 91 00 Other machines and appliances for
testing textiles, paper or paperboardAT B T M E c - B S Mn . a
9024 80 99 00 Other machines and appliances for
testing materials, otherAT B T M E c - B S Mn . a
9024 90 00 00 Parts and accessories of machines and
appliances for testing materialsAT B T M E c - B S Mn . a
9025 11 10 00 Thermometers and pyrometers, liquid-
filled, for direct reading for use in civilaircraftAT B T M E c - B S Mn . a
9025 11 91 00 Clinical or veterinary thermometers,
liquid-filledAT B T M E c - B S Mn . a
9025 11 99 00 Other, thermometers and pyrometers,
liquid-filledAT B T M E c - B S Mn . a
9025 19 10 00 Thermometers and pyrometers, for use
in civil aircraftAT B T M E c - B S Mn . a
9025 19 91 00 Other thermometers and pyrometers,
electronicAT B T M E c - B S Mn . a
9025 19 99 00 Other thermometers and pyrometers,
otherAT B T M E c - B S Mn . a
9025 80 15 00 Hydrometers and similar floating
instruments, for use in civil aircraftAT B T M E c - B S Mn . a
9025 80 20 00 Barometers, not combined with other
instrumentsAT B T M E c - B S Mn . a
9025 80 91 00 Hydrometers and similar floating
instruments, electronicAT B T M E c - B S Mn . a
9025 80 99 00 Hydrometers and similar floating
instruments, otherAT B T M E c - B S Mn . a
9025 90 10 00 Parts and accessories of hydrometers
and similar floating instruments, for usein civil aircraftAT B T M E c - B S Mn . a
9025 90 90 00 Parts and accessories of hydrometers
and similar floating instruments, otherAT B T M E c - B S Mn . aWT/ACC/807/18
Page 146
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9026 10 10 00 Instruments /apparatus for measuring
/checking the flow or level of liquids
for use in civil aircraftAT B T M E c - B S Mn . a
9026 10 51 00 Electronic flow meters A TBT MEc-BSM n.a
9026 10 59 00 Other electronic instruments and
apparatus for measuring /checking theflow or level of liquidsAT B T M E c - B S Mn . a
9026 10 91 00 Other instruments and apparatus for
flow metersAT B T M E c - B S Mn . a
9026 10 99 00 Other instruments and apparatus for
measuring /checking the flow or levelof liquids, otherAT B T M E c - B S Mn . a
9026 20 10 00 Instruments /apparatus for measuring or
checking pressure, for use in civil
aircraftAT B T M E c - B S Mn . a
9026 20 30 00 Electronic instruments /apparatus for
measuring or checking pressureAT B T M E c - B S Mn . a
9026 20 51 00 Appliances for measuring and non-
automatically regulating tyre pressureAT B T M E c - B S Mn . a
9026 20 59 00 Other spiral /metal diaphragm type
pressure gaugesAT B T M E c - B S Mn . a
9026 20 90 00 Other instruments and apparatus for
measuring or checking pressure, otherAT B T M E c - B S Mn . a
9026 80 10 00 Other instruments or apparatus for
measuring variables of liquids or gases,use in civil aircraftAT B T M E c - B S Mn . a
9026 80 91 00 Other instruments or apparatus for
measuring variables of liquids or gases,electronicAT B T M E c - B S Mn . a
9026 80 99 00 Other instruments or apparatus for
measuring variables of liquids or gases,
otherAT B T M E c - B S Mn . a
9027 10 10 00 Electronic gas or smoke analysis
apparatusAT B T M E c - B S Mn . a
9027 10 90 00 Other gas or smoke analysis apparatus A TBT MEc-BSM n.a
9027 20 10 00 Chromatographs A TBT MEc-BSM n.a
9027 20 90 00 Electrophoresis instruments A TBT MEc-BSM n.a
9027 30 00 00 Spectrometers, spectrophotomet.,
spectrographs using optical radiations(UV, visible, IR)AT B T M E c - B S Mn . a
9027 40 00 00 Exposure meters A TBT MEc-BSM n.a
9027 80 11 00 Electronic pH meters, rH meters and
other apparatus or measuringconductivityAT B T M E c - B S Mn . a
9027 80 91 00 Viscometers, porosimeters and
expansion metersAT B T M E c - B S Mn . a
9027 80 98 00 Other instruments and apparatus for
physical or chemical analysis, otherAT B T M E c - B S Mn . a
9028 10 00 00 Gas meters A TBT MEc-BSM n.a
9028 20 00 00 Liquid meters A TBT MEc-BSM n.a
9028 30 11 00 Electricity meters for alternating
current for single-phaseAT B T M E c - B S Mn . a
9028 30 19 00 Electricity meters for alternating
current for multi-phaseAT B T M E c - B S Mn . aWT/ACC/807/18
Page 147
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9028 30 90 00 Electricity meters, other A TBT MEc-BSM n.a
9029 10 10 00 Electric or electronic revolution
counters, for use in civil aircraftAT B T M E c - B S Mn . a
9029 10 90 00 Other revolution counters, production
counters, taximeters, milometers,
pedometersAT B T M E c - B S Mn . a
9029 20 31 00 Speed indicators for vehicles A TBT MEc-BSM n.a
9029 20 39 00 Other peed indicators and tachometers A TBT MEc-BSM n.a
9030 10 10 00 Instruments and apparatus for
measuring or detecting ionizing
radiations for use in civil aircraftAT B T M E c - B S Mn . a
9030 10 90 00 Instruments and apparatus for
measuring or detecting ionizingradiations, otherAT B T M E c - B S Mn . a
9030 20 10 00 Cathode-ray oscilloscopes and cathode-
ray oscillographs for use in civilaircraftAT B T M E c - B S Mn . a
9030 20 90 00 Cathode-ray oscilloscopes and cathode-
ray oscillographs, otherAT B T M E c - B S Mn . a
9030 31 10 00 Multimeters, without a recording
device for use in civil aircraftAT B T M E c - B S Mn . a
9030 31 90 00 Multimeters, without a recording
device, otherAT B T M E c - B S Mn . a
9030 39 10 00 Other instruments/apparatus, for
measuring or checking electricalquantities, for civil aircraftAT B T M E c - B S Mn . a
9030 39 30 00 Other instruments/apparatus, for
measuring or checking electricalquantities, electronicAT B T M E c - B S Mn . a
9030 39 91 00 Voltmeters A TBT MEc-BSM n.a
9030 39 99 00 Other instruments/apparatus, for
measuring or checking electricalquantities, otherAT B T M E c - B S Mn . a
9030 40 10 00 Instruments, apparatus, specially
designed for telecommunications  for
use in civil aircraftAT B T M E c - B S Mn . a
9030 40 90 00 Instruments, apparatus, specially
designed for telecommunications, otherAT B T M E c - B S Mn . a
9030 83 10 00 Other instruments, apparatus for
meas./checking electr. quantities, witha record. device for civil aircraftAT B T M E c - B S Mn . a
9030 83 90 00 Other instruments, apparatus for meas.
or checking electrical quantities, with arecording device, otherAT B T M E c - B S Mn . a
9030 89 10 00 Other instruments, apparatus for
measuring or checking electrical
quantities, for use in civil aircraftAT B T M E c - B S Mn . a
9030 89 92 00 Other instruments, apparatus, for
measuring or checking electricalquantities, electronicAT B T M E c - B S Mn . a
9030 89 99 00 Other instruments, apparatus, for
measuring or checking electricalquantities, otherAT B T M E c - B S Mn . aWT/ACC/807/18
Page 148
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTime-
table for
removal
9031 80 10 00 Other instruments, appliances and
machines for use in civil aircraftAT B T M E c - B S Mn . a
9031 80 31 00 Electronic instruments, appliances for
measuring or checking geometrical
quantitiesAT B T M E c - B S Mn . a
9031 80 39 00 Electronic instruments, appliances,
otherAT B T M E c - B S Mn . a
9031 80 50 00 Other instruments, appliances for
measuring or checking geometricalquantitiesAT B T M E c - B S Mn . a
9031 80 99 00 Other instruments, appliances, other A TBT MEc-BSM n.a
9101 91 00 10 Stop watches, with case of precious
metal,  electrically operatedAT B T M E c - B S Mn . a
9101 99 00 10 Other personal watches, with case of
precious metal,  stop watchesAT B T M E c - B S Mn . a
9102 91 00 10 Stop watches, electrically operated A TBT MEc-BSM n.a
9102 99 00 10 Other, stop watches A TBT MEc-BSM n.a
9106 10 00 00 Time-registers; time-recorders A TBT MEc-BSM n.a
9106 20 00 00 Parking meters A TBT MEc-BSM n.a
9106 90 10 00 Process-timers, stop-clocks and the like A TBT MEc-BSM n.a
9106 90 90 00 Other apparatus for measuring,
recording or otherwise indicatingintervals of time, otherAT B T M E c - B S Mn . a
9107 00 00 00 Time switches, with clock or watch
movement or with synchronous motorAT B T M E c - B S Mn . aWT/ACC/807/18
Page 149
ATTACHMENT 6
Products Subject to Import Licenses Issued by the Ministry of Agriculture, Forestry and Water
Economy - Administration for Plant Protection
Tariff number Description Type of
licenceJustifi-
cationGovernment
agencyTimetable
for removal
3808 10 10 00 Based on pyrethroids A8SPS (MA-APP)9n.a10
3808 10 20 00 Based on chlorinated hydrocarbons A SPS (MA-APP) n.a
3808 10 30 00 Based on carbamates A SPS (MA-APP) n.a
3808 10 40 00 Based on organophosphorus
compoundsA SPS (MA-APP) n.a
3808 10 90 00 Other A SPS (MA-APP) n.a
3808 20 10 00 Preparations based on copper
compoundsA SPS (MA-APP) n.a
3808 20 15 00 Other: A SPS (MA-APP) n.a
3808 20 30 00 Based on dithiocarbamates A SPS (MA-APP) n.a
3808 20 40 00 Based on benzimidazoles A SPS (MA-APP) n.a
3808 20 50 00 Based on diazoles or triazoles A SPS (MA-APP) n.a
3808 20 60 00 Based on diazines or morpholines A SPS (MA-APP) n.a
3808 20 80 00 Other A SPS (MA-APP) n.a
3808 30 11 00 Based on phenoxy-phytohormones A SPS (MA-APP) n.a
3808 30 13 00 Based on triazines A SPS (MA-APP) n.a
3808 30 15 00 Based on amides A SPS (MA-APP) n.a
3808 30 17 00 Based on carbamates A SPS (MA-APP) n.a
3808 30 21 00 Based on dinitroaniline derivates A SPS (MA-APP) n.a
3808 30 23 00 Based on derivatives of urea, of
uracil or of sulphonylureaA SPS (MA-APP) n.a
3808 30 27 00 Other A SPS (MA-APP) n.a
3808 30 30 00 Anti-sprouting products A SPS (MA-APP) n.a
3808 30 90 00 Plant-growth regulators A SPS (MA-APP) n.a
3808 90 10 00 Rodenticides A SPS (MA-APP) n.a
3808 90 90 00 Other A SPS (MA-APP) n.a
                                                     
8  Automatic
9  Ministry of Agriculture, Forestry and Water Economy – Administration on Plant Protection
10  Non-applicableWT/ACC/807/18
Page 150
ATTACHMENT 7
Decision on Determining Border Posts for Importation, Exportation and Transit of Plants, Plant
Products and Plant Protection Chemicals
This document is available for consultation from the Secretariat (Accessions Division,
Room 1126) and is available in electronic format upon request from accessions@wto.org.WT/ACC/807/18
Page 151
ATTACHMENT 8
Products Subject to Import Licenses Issued by the Ministry for Agriculture, Forestry and Water
Economy- Administration on Seeds and Seeding Materials
Tariff number Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
0601 10 10 00 Hyacinths A11SPS MA-
ASSM12n.a13
0601 10 20 00 Narcissi A SPS MA-ASSM n.a
0601 10 30 00 Tulips A SPS MA-ASSM n.a
0601 10 40 00 Gladioli A SPS MA-ASSM n.a
0601 10 90 00 Other A SPS MA-ASSM n.a
0601 20 10 00 Chicory plants and roots A SPS MA-ASSM n.a
0601 20 30 00 Orchids, hyacinths, narcissi and
tulipsA SPS MA-ASSM n.a
0601 20 90 00 Other A SPS MA-ASSM n.a
0602 10 10 00 Of wines A SPS MA-ASSM n.a
0602 10 90 00 Other A SPS MA-ASSM n.a
0602 20 10 00 Vine slips, grafted or rooted A SPS MA-ASSM n.a
0602 20 90 00 Other A SPS MA-ASSM n.a
0602 30 00 00 Rhododendrons and azaleas, grafted
or notA SPS MA-ASSM n.a
0602 40 10 00 Neither budded nor grafted A SPS MA-ASSM n.a
0602 40 90 00 Budded or grafted A SPS MA-ASSM n.a
0602 90 10 00 Mushroom spawn A SPS MA-ASSM n.a
0602 90 20 00 Pineapple plants A SPS MA-ASSM n.a
0602 90 30 00 Vegetable and strawberry plants A SPS MA-ASSM n.a
0701 10 00 00 Potato  seed A SPS MA-ASSM n.a
0703 10 19 10 Onions for sowing A SPS MA-ASSM n.a
0703 10 19 30 Arpadzik A SPS MA-ASSM n.a
0703 20 00 10 Garlic seed A SPS MA-ASSM n.a
0703 90 00 10 Leeks and other alliaceous vegetables
for sowingA SPS MA-ASSM n.a
0713 10 10 00 Peas (Pisum sativum) for sowing A SPS MA-ASSM n.a
0713 33 10 00 Kidney beans, including white pea
beans (Phaseolus vulgaris) for
sowingA SPS MA-ASSM n.a
0713 40 00 10 Lentils for sowing A SPS MA-ASSM n.a
0713 90 10 00 For sowing A SPS MA-ASSM n.a
1001 10 00 10 Durum wheat for sowing A SPS MA-ASSM n.a
1001 90 10 00 Spelt for sowing A SPS MA-ASSM n.a
1001 90 91 00 Common wheat and meslin seed A SPS MA-ASSM n.a
1002 00 00 10 Rye seed A SPS MA-ASSM n.a
1003 00 10 00 Barley seed A SPS MA-ASSM n.a
1004 00 00 10 Oats seed A SPS MA-ASSM n.a
1005 10 11 00 Maize (corn) double hybrids and top
cross hybridsA SPS MA-ASSM n.a
1005 10 13 00 Maize (corn) three-cross hybrids A SPS MA-ASSM n.a
1005 10 15 00 Maize (corn) simple hybrids A SPS MA-ASSM n.a
1005 10 19 00 Other A SPS MA-ASSM n.a
1005 90 00 00 Other A SPS MA-ASSM n.a
                                                     
11  Automatic
12  Ministry for Agriculture, Forestry and Water Econ omy - Administration on Seeds and Seeding Materials
13  Non-applicableWT/ACC/807/18
Page 152
Tariff number Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
1006 10 10 00 Rice for sowing A SPS MA-ASSM n.a
1008 90 90 00 Triticale for sowing A SPS MA-ASSM n.a
1204 00 10 00 Linseed, whether or not broken for
sowingA SPS MA-ASSM n.a
1205 00 10 00 Rape or colza seeds, whether or not
broken for sowingA SPS MA-ASSM n.a
1206 00 10 00 Sunflower seeds, whether or not
broken for sowingA SPS MA-ASSM n.a
1207 10 10 00 Palm nuts and kernels for sowing A SPS MA-ASSM n.a
1207 20 10 00 Cotton seeds for sowing A SPS MA-ASSM n.a
1207 20 90 00 Other A SPS MA-ASSM n.a
1207 30 10 00 Castor oil seeds for sowing A SPS MA-ASSM n.a
1207 40 10 00 Sesamum seeds for sowing A SPS MA-ASSM n.a
1207 50 10 00 Mustard seeds for sowing A SPS MA-ASSM n.a
1207 60 10 00 Safflower seeds for sowing A SPS MA-ASSM n.a
1207 91 10 00 Poppy seeds for sowing A SPS MA-ASSM n.a
1207 91 90 00 Other A SPS MA-ASSM n.a
1207 92 10 00 Shea nuts (karite nuts) for sowing A SPS MA-ASSM n.a
1207 99 10 00 Other for sowing A SPS MA-ASSM n.a
1209 11 00 00 Sugar beet seed A SPS MA-ASSM n.a
1209 19 00 00 Other A SPS MA-ASSM n.a
1209 21 00 00 Lucerne (alfalfa) seed A SPS MA-ASSM n.a
1209 22 10 00 Red clover (Trifolium pratense L.)
seedA SPS MA-ASSM n.a
1209 22 80 00 Other A SPS MA-ASSM n.a
1209 23 11 00 Meadow fescue (Festuca pratensis
Huds.) seedA SPS MA-ASSM n.a
1209 23 15 00 Red fescue (Festuca rubra L.) seed A SPS MA-ASSM n.a
1209 23 80 00 Other A SPS MA-ASSM n.a
1209 24 00 00 Kentucky blue grass (Poa pratensis
L.) seedA SPS MA-ASSM n.a
1209 25 10 00 Italian ryegrass (including
westerwolds) (Lolium multiflorum
Lam.)A SPS MA-ASSM n.a
1209 25 90 00 Perennial ryegrass (Lolium perenne
L.)A SPS MA-ASSM n.a
1209 26 00 00 Timothy grass seed A SPS MA-ASSM n.a
1209 29 10 00 Vetch seed; seeds of the genus Poa
(Poa palustris L.,Poa trivialis L.);cocksfoot grass (Dactylis glomerataL.); bent grass (Agrostis)A SPS MA-ASSM n.a
1209 29 50 00 Lupine seed A SPS MA-ASSM n.a
1209 29 80 00 Other A SPS MA-ASSM n.a
1209 30 00 00 Seeds of herbaceous plants cultivated
principally for their flowersA SPS MA-ASSM n.a
1209 91 10 00 Kohlrabi seeds (Brassica oleracea L.
var. caulorapa and gongylodes L.)A SPS MA-ASSM n.a
1209 91 90 10 Tomato seed A SPS MA-ASSM n.a
1209 91 90 30 Cucumber seed A SPS MA-ASSM n.a
1209 91 90 70 Pepper seed A SPS MA-ASSM n.a
1209 91 90 90 Other A SPS MA-ASSM n.a
1209 99 99 10 Tobacco seed A SPS MA-ASSM n.a
1209 99 99 90 Other A SPS MA-ASSM n.aWT/ACC/807/18
Page 153
ATTACHMENT 9
Products Subject to Import Licenses Issued by the Ministry of Agriculture, Forestry and Water
Economy – Forestry  Department
Tariff no Description Type of license Justification Government
agencyTimetable for
removal
0602 90 41 00 Forest trees A14SPS MA-FD15n.a.16
1209 99 10 00 Forest-tree
seedsA SPS MA-FD n.a.
                                                     
14  Automatic
15  Ministry of Agriculture, Forestry and Water Economy – Forestry Department
16  Non-applicableWT/ACC/807/18
Page 154
ATTACHMENT 10
List of products subjected to licenses issued by the Ministry of Agriculture, Forestry and Water
Economy - Veterinary Administration
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
0101 Live horses, asses, mules and hinnies A17SPS MA-VA18n.a19
0102 Live bovine animals A SPS MA-VA n.a
0103 Live swine A SPS MA-VA n.a
0104 Live sheep and goats A SPS MA-VA n.a
0105 Live poultry, that is to say, fowls of the
species Gallus domesticus, ducks,
geese, turkeys and guinea fowlsAS P S M A - V A n . a
0106 Other live animals A SPS MA-VA n.a
0201 Meat of bovine animals, fresh or
chilledAS P S M A - V A n . a
0202 Meat of bovine animals, frozen A SPS MA-VA n.a
0203 Meat of swine, fresh, chilled or frozen A SPS MA-VA n.a
0204 Meat of sheep or goats, fresh, chilled or
frozenAS P S M A - V A n . a
0205 Meat of horses, asses, mules or hinnies,
fresh, chilled or frozenAS P S M A - V A n . a
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules orhinnies, fresh, chilled or frozenAS P S M A - V A n . a
0207 Meat and edible offal, of the poultry of
heading No  0105, fresh, chilled orfrozenAS P S M A - V A n . a
0208 Other meat and edible meat offal, fresh,
chilled or frozenAS P S M A - V A n . a
0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted,
fresh, chilled, frozen, salted, in brine,
dried or smokedAS P S M A - V A n . a
0210 Meat and edible meat offal, salted, in
brine, dried or smoked; edible floursand meals of meat or meat offalAS P S M A - V A n . a
0301 Live fish A SPS MA-VA n.a
0302 Fish, fresh or chilled, excluding fish
fillets and other fish meat of headingNo  0304AS P S M A - V A n . a
0303 Fish, frozen, excluding fish fillets and
other fish meat of heading No  0304AS P S M A - V A n . a
0304 Fish fillets and other fish meat (whether
or not minced), fresh, chilled or frozenAS P S M A - V A n . a
0305 Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process; flours,meals and pellets of fish, fit for humanconsumptionAS P S M A - V A n . a
                                                     
17 Automatic
18 Ministry of Agriculture, Forestry and Water Economy - Veterinary Administration
19 non-applicableWT/ACC/807/18
Page 155
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
0306 Crustaceans, whether in shell or not,
live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell,
cooked by steaming or by boiling in
water, whether or not chilled, frozen,dried, salted or in brine; flours, mealsand pellets of crustaceans, fit forhuman consuptionAS P S M A - V A n . a
0307 Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in
brine; aquatic invertebrates other than
crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans, fit
for human consumptionAS P S M A - V A n . a
0401 Milk and cream, not concentrated nor
containing added sugar or other
sweetening matterAS P S M A - V A n . a
0402 Milk and cream, concentrated or
containing added sugar or othersweetening matterAS P S M A - V A n . a
0403 Buttermilk, curdled milk and cream,
yogurt, kephir and other fermented oracidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter orflavoured or containing added fruit,nuts or cocoaAS P S M A - V A n . a
0404 Whey, whether or not concentrated or
containing added sugar or othersweetening matter; products consistingof natural milk constituents, whether or
not containing added sugar or other
sweetening matter, not elsewherespecified or includedAS P S M A - V A n . a
0405 Butter and other fats and oils derived
from milk: dairy spreadsAS P S M A - V A n . a
0406 Cheese and curd A SPS MA-VA n.a
0407 Birds' eggs, in shell, fresh, preserved or
cookedAS P S M A - V A n . a
0408 Birds' eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or byboiling in water, moulded, frozen or
otherwise preserved, whether or not
containing added sugar or othersweetening matterAS P S M A - V A n . a
0409 00 00
00Natural honey A SPS MA-VA n.a
0410 00 00
00Edible products of animal origin, not
elsewhere specified or includedAS P S M A - V A n . a
0501 00 00
00Human hair, unworked, whether or not
washed or scoured; waste of humanhairAS P S M A - V A n . a
0502 Pigs', hogs' or boars' bristles and hair;
badger hair and other brush making
hair; waste of such bristles or hairAS P S M A - V A n . aWT/ACC/807/18
Page 156
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
0503 00 0000Horsehair and horsehair waste, whether
or not put up as a layer with or withoutsupporting materialAS P S M A - V A n . a
0504 00 00
00Guts, bladders and stomachs of animals
(other than fish), whole and pieces
thereof, fresh, chilled frozen, salted, inbrine, dried or smokedAS P S M A - V A n . a
0505 Skins and other parts of birds, with
their feathers or down, feathers andparts of feathers (whether or not withtrimmed edges) and down, not further
worked than cleaned, disinfected or
treated for preservation; powder andwaste of feathers or parts of feathersAS P S M A - V A n . a
1501 00 Pig fat (including lard) and poultry fat,
other than that of heading No 0209 to1503AS P S M A - V A n . a
1502 00 Fats of bovine animals, sheep or goats,
other than those of heading No 1503AS P S M A - V A n . a
1503 00 Lard stearin, lard oil, oleostearin, oleo-
oil and tallow oil, not emulsified or
mixed or otherwise preparedAS P S M A - V A n . a
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modifiedAS P S M A - V A n . a
1505 Wool grease and fatty substances
derived therefrom (including lanolin)AS P S M A - V A n . a
1506 00 00
00Other animal fats and oils and their
fractions, whether or not refined, butnot chemically modifiedAS P S M A - V A n . a
1507 Soya-bean oil and its fractions, whether
or not refined, but not chemicallymodifiedAS P S M A - V A n . a
1508 Ground-nut oil and its fractions,
whether or not refined, but not
chemically modifiedAS P S M A - V A n . a
1509 Olive oil and its fractions, whether or
not refined, but not chemicallymodifiedAS P S M A - V A n . a
1510 00 Other oils and their fractions, obtained
solely from olives, whether or notrefined, but not chemically modified,including blends of these oils or
fractions with oils or fractions of
heading No 1509AS P S M A - V A n . a
1515 Other fixed vegetable fats and oils
(including jojoba oil) and theirfractions, whether or not refined, butnot chemically modifiedAS P S M A - V A n . a
1516 Animal or vegetable fats and oils and
their fractions, partly or wholly
hydrogenated, inter- esterified, re-
esterified or elaidinized, whether or notrefined, but not further preparedAS P S M A - V A n . aWT/ACC/807/18
Page 157
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
1517 Margarine; edible mixtures or
preparations of animal or vegetable fatsor oils or of fractions of different fats or
oils of this Chapter, other than edible
fats or oils or their fractions of headingNo  1516AS P S M A - V A n . a
1518 Animal or vegetable fats and oils and
their fractions, boiled, oxidised,dehydrated, sulphurised, blown,polymerised by heat in vacuum or in
inert gas or otherwise chemically
modified, excluding those ofheadingNo  1516; inedible mixtures orpreparations of animal or vegetable fator oils of fractions of different fats or
oils of this chapter, not elsewhere
specified or includedAS P S M A - V A n . a
1520 00 00
00Glycerol, crude; glycerol waters and
glycerol lyesAS P S M A - V A n . a
1521 Vegetable waxes (other than
triglycerides), beeswax, other insectwaxes and spermaceti, whether or notrefined or colouredAS P S M A - V A n . a
1522 00 Degras; residues resulting from the
treatment of fatty substances or animal
or vegetable waxesAS P S M A - V A n . a
1601 00 Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these productsAS P S M A - V A n . a
1602 Other prepared or preserved meat, meat
offal or bloodAS P S M A - V A n . a
1603 00 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesAS P S M A - V A n . a
1604 Prepared or preserved fish; caviar and
caviar substitutes prepared from fisheggsAS P S M A - V A n . a
1605 Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preservedAS P S M A - V A n . a
4101 Raw hides and skins of bovine or
equine animals (fresh, or salted, dried,limed, pickled or otherwise preserved,but not tanned, parchment- Adressed orfurther prepared), whether or not
dehaired or splitAS P S M A - V A n . a
4102 Raw skins of sheep or lambs (fresh, or
salted, dried, limed, pickled or
otherwise preserved, but not tanned,parchment-dressed or further prepared),whether or not with wool on or split,other than those excluded by Note 1(c) to this ChapterAS P S M A - V A n . aWT/ACC/807/18
Page 158
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
4103 Other raw hides and skins (fresh, or
salted, dried, limed, pickled orotherwise preserved, but not tanned,
parchment-dressed or further prepared),
whether or not dehaired or split, otherthan those excluded by Note 1 (b) or 1(c) to this ChapterAS P S M A - V A n . a
4104 Leather of bovine or equine animals,
without hair on, other than leather ofheading No  4108 or 4109AS P S M A - V A n . a
4105 Sheep or lamb skin leather, without
wool on, other than leather of heading
No 4108 or  4109AS P S M A - V A n . a
4106 Goat or kid skin leather, without hair
on, other than leather of heading No4108 or  4109AS P S M A - V A n . a
4107 Leather of other animals, without hair
on, other than leather of heading No4108 or  4109AS P S M A - V A n . a
4108 Chamois (including combination
chamois) leatherAS P S M A - V A n . a
4109 00 00
00Patent leather and patent laminated
leather; metallized leatherAS P S M A - V A n . a
4110 00 00
00Parings and other waste of leather or of
composition leather, not suitable for the
manufacture of leather articles;leatherdust, powder and flourAS P S M A - V A n . a
4111 00 00
00Composition leather with a basis of
leather or leather fibre, in slabs, sheetsor strip, whether or not in rollsAS P S M A - V A n . a
4201 Saddlery and harness for any animal
(including traces, leads, knee pads,muzzles, saddle cloths, saddle bags,
dog coats and the like), of any materialAS P S M A - V A n . a
4202 Tr unks, suit-cases, vanity-cases,
executive-cases, brief-cases, schoolsatchels, spectacle cases, binocularcases, camera cases, musical instrumentcases, gun cases, holsters and similarcontainers; travelling-bags, toilet
bags,rucksacks, handbags, shopping-
bags, wallets, purses, map-cases,cigarette-cases, tobacco-pouches, toolbags,sports bags, bottle-cases, jewellery
boxes,powder-boxes, cutlery cases and
similar containers, of leather or ofcomposition leather, of sheeting ofplastics, of textile materials, ofvulcanized fibre or of paperboard, orwholly or mainly covered with such
materials or with paper :- Trunks, suit-
cases, vanity cases, executive- cases,brief-cases, school satchels and similarcontainersAS P S M A - V A n . aWT/ACC/807/18
Page 159
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
4203 Articles of apparel and clothing
accessories, of leather or ofcomposition leatherAS P S M A - V A n . a
4204 00 Articles of leather, or of composition
leather, of a kind used in machinery or
mechanical appliances or for othertechnical usesAS P S M A - V A n . a
4205 00 00
00Other articles of leather or of
composition leatherAS P S M A - V A n . a
4206 Articles of gut (other than silk-worm
gut), of goldbeater's skin, of bladders orof tendonsAS P S M A - V A n . a
4301 Raw furskins (including heads, tails,
paws and other pieces or cuttings,
suitable for furriers' use), other than
raw hides and skins of heading No4101,  4102 or  4103AS P S M A - V A n . a
4302 Tanned or dressed furskins (including
heads, tails, paws and other pieces orcuttings), unassembled, or assembled(without the addition of other
materials) other than those of heading
No 4303AS P S M A - V A n . a
4303 Articles of apparel, clothing accessories
and other articles of furskinAS P S M A - V A n . a
4304 Artificial fur and articles thereof A SPS MA-VA n.a
5001 00 00
00Silk-worm cocoons suitable for reeling A SPS MA-VA n.a
5002 00 00
00Raw silk (not thrown) A SPS MA-VA n.a
5003 Silk waste (including cocoons
unsuitable for reeling, yarn waste andgarnetted stock)AS P S M A - V A n . a
5004 00 Silk yarn (other than yarn spun from
silk waste) not put up for retail saleAS P S M A - V A n . a
5005 Yarn spun from silk waste, not put up
for retail saleAS P S M A - V A n . a
5006 00 Silk yarn and yarn spun from silk
waste, put up for retail sale; silk-worm
gutAS P S M A - V A n . a
5007 Woven fabrics of silk or of silk waste A SPS MA-VA n.a
5101 Wool, not carded or combed A SPS MA-VA n.a
5102 Fine or coarse animal hair, not carded
or combedAS P S M A - V A n . a
5103 Waste of wool or of fine or coarse
animal hair, including yarn waste butexcluding garnetted stockAS P S M A - V A n . a
5104 00 00
00Garnetted stock of wool or of fine or
coarse animal hairAS P S M A - V A n . a
5105 Wool and fine or coarse animal hair,
carded or combed (including combedwool in fragments)AS P S M A - V A n . a
5106 Yarn of carded wool, not put up for
retail saleAS P S M A - V A n . aWT/ACC/807/18
Page 160
Tariff no Description Type of
licenseJustifi-
cationGovernment
agencyTimetable
for removal
5107 Yarn of combed wool, not put up for
retail saleAS P S M A - V A n . a
5108 Yarn of fine animal hair (carded or
combed), not put up for retail saleAS P S M A - V A n . a
5109 Yarn of wool or of fine animal hair, put
up for retail saleAS P S M A - V A n . a
5110 00 00
00Yarn of coarse animal hair or of
horsehair (including gimped horsehair
yarn), whether or not put up for retailsaleAS P S M A - V A n . a
5111 Woven fabrics of carded wool or of
carded fine animal hairAS P S M A - V A n . a
5112 Woven fabrics of combed wool or of
combed fine animal hairAS P S M A - V A n . a
5113 00 00
00Woven fabrics of coarse animal hair or
of horsehairAS P S M A - V A n . a
6701 00 00
00Skins and other parts of birds with their
feathers or down, feathers, parts of
feathers, down and articles thereof
(other than goods of heading No 0505and worked quills and scapes)AS P S M A - V A n . a
6702 Artificial flowers, foliage and fruit and
parts thereof; articles made of artificialflowers, foliage or fruitAS P S M A - V A n . a
6703 00 00
00Human hair, dressed, thinned, bleached
or otherwise worked; wool or otheranimal hair or other textile materials,
prepared for use in making wigs or the
likeAS P S M A - V A n . a
6704 Wigs, false beards, eyebrows and
eyelashes, switches and the like, ofhuman or animal hair or of textilematerials; articles of human hair notelsewhere specified or includedAS P S M A - V A n . aWT/ACC/807/18
Page 161
ATTACHMENT 11
Products Subject to Import Licenses Issued by the Ministry of Environment
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2903 14 00 00 Carbon tetrachloride A20SPS ME21n.a22
2903 19 10 00 1,1,1-Trichloroethane
(methylchloroform)AS P S M E n . a
2903 30 33 00 Bromomethane (methyl bromide) A SPS ME n.a
2903 41 00 00 Trichlorofluoromethane A SPS ME n.a
2903 42 00 00 Dichlorodifluoromethane A SPS ME n.a
2903 43 00 00 Trichlorotrifluoroethanes A SPS ME n.a
2903 44 10 00 Dichlorotetrafluoroethanes A SPS ME n.a
2903 44 90 00 Chloropentafluoroethane A SPS ME n.a
2903 45 10 00 Other derivatives perhalogenated
only with fluorine and chlorine:
ChlorotrifluoromethaneAS P S M E n . a
2903 45 15 00 Other derivatives perhalogenated
only with fluorine and chlorine:PentachlorofluoroethaneAS P S M E n . a
2903 45 20 00 Other derivatives perhalogenated
only with fluorine and chlorine:TetrachlorodifluoroethanesAS P S M E n . a
2903 45 25 00 Other derivatives perhalogenated
only with fluorine and chlorine:HeptachlorofluoropropanesAS P S M E n . a
2903 45 30 00 Other derivatives perhalogenated
only with fluorine and chlorine:
HexachlorodifluoropropanesAS P S M E n . a
2903 45 35 00 Other derivatives perhalogenated
only with fluorine and chlorine:PentachlorotrifluoropropanesAS P S M E n . a
2903 45 40 00 Other derivatives perhalogenated
only with fluorine and chlorine:TetrachlorotetrafluoropropanesAS P S M E n . a .
2903 45 45 00 Other derivatives perhalogenated
only with fluorine and chlorine:
TrichloropentafluoropropanesAS P S M E n . a
2903 45 50 00 Other derivatives perhalogenated
only with fluorine and chlorine:
DichlorohexafluoropropanesAS P S M E n . a
2903 45 55 00 Other derivatives perhalogenated
only with fluorine and chlorine:ChloroheptafluoropropanesAS P S M E n . a
2903 45 90 10 Other derivatives perhalogenated
only with fluorine and chlorine:TetrafluoroetanAS P S M E n . a
2903 45 90 80 Other derivatives perhalogenated
only with fluorine and chlorine:
DihlorofluoroetanAS P S M E n . a
                                                     
20  Automatic
21  Ministry of Environment
22  non-applicableWT/ACC/807/18
Page 162
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2903 45 90 90 Other derivatives perhalogenated
only with fluorine and chlorine:
OtherAS P S M E n . a
2903 46 10 00 Bromochlorodifluoromethane A SPS ME n.a
2903 46 20 00 Bromotrifluoromethane A SPS ME n.a
2903 46 90 00 Dibromotetrafluoroethanes A SPS ME n.a
2903 47 00 00 Other perhalogenated derivatives A SPS ME n.a
2903 49 10 00 Halogenated only with fluorine and
chlorine  - of methane, ethane or
propaneAS P S M E n . a
2903 49 20 00 Halogenated only with fluorine and
chlorine - otherAS P S M E n . a
2903 49 30 00 Halogenated only with fluorine and
chlorine  - of methane, ethane orpropaneAS P S M E n . a
2903 49 40 00 Halogenated only with fluorine and
chlorine - otherAS P S M E n . a
2903 49 80 00 Halogenated only with fluorine and
chlorine - otherAS P S M E n . a
3824 71 00 00 Containing acyclic hydrocarbons
perhalogenated only with fluorineand chlorineAS P S M E n . a
3824 79 00 00 Other A SPS ME n.a
4012 10 30 00 Retreaded tyres of a kind used on
motor cars (including station wagons
and racing cars)AS P S M E n . a
4012 10 50 00 Retreaded tyres of the kind used on
buses or lorriesAS P S M E n . a
4012 10 80 00 Retreaded tyres other A SPS ME n.a
4012 20 90 10 Used pneumatic tyres  of the kind
used on motor carsAS P S M E n . a
4012 20 90 30 Used pneumatic tyres  of the kind
used on buses or lorriesAS P S M E n . a
4012 20 90 90 Used pneumatic tyres - other A SPS ME n.a
4012 90 20 00 Solid or cushion tyres and
interchangeable tyre treadsAS P S M E n . a
4012 90 30 00 Changeable protectors A SPS ME n.a
4012 90 90 00 Tyre flaps A SPS ME n.a
2524 00 30 00 Fibres, flakes or powder A SPS ME n.a
2524 00 80 00 Other A SPS ME n.a
6811 10 00 00 Corrugated sheets A SPS ME n.a
6811 20 11 00 Sheets for roofing or walls, not
exceeding 40x60 cm for roofing or
wallsAS P S M E n . a
6811 20 80 00 Other A SPS ME n.a
6811 30 00 00 Tubes, pipes and tube  or pipe fittings A SPS ME n.a
6811 90 00 00 Other articles A SPS ME n.a
6812 10 00 00 Fabricated asbestos fibres; mixtures
with a basis of asbestos or with abasis of asbestos and magneziumcarbonateAS P S M E n . a
6812 20 00 00 Yarn and thread A SPS ME n.a
6812 30 00 00 Cords and string, whether or not
plaitedAS P S M E n . aWT/ACC/807/18
Page 163
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
6812 40 00 00 Woven or knitted fabric A SPS ME n.a
6812 50 00 00 Clothing, cl othing accessories,
footwear and headgearAS P S M E n . a
6812 60 00 00 Paper, millboard and felt A SPS ME n.a
6812 70 00 00 Compressed asbestos fibre jointing,
in sheets or rollsAS P S M E n . a
6812 90 10 00 Other for use in civil aircraft A SPS ME n.a
6812 90 90 00 Other A SPS ME n.a
8418 10 91 90 Combined refrigerator-freezers, fitted
with separate external doors, of a
capacity exceeding 340 litres, usedAS P S M E n . a
8418 10 99 90 Other, used A SPS ME n.a
8418 21 10 90 Refrigerators, household type,
compression-type, of a capacity
exceeding 340 litres, usedSPS ME n.a
8418 21 51 90 Refrigerators, table model, used A SPS ME n.a
8418 21 59 90 Refrigerators, building-in type, used A SPS ME n.a
8418 21 91 90 Refrigerators, of a capacity not
exceeding 250 litres, usedAS P S M E n . a
8418 21 99 90 Refrigerators, exceeding 250 litres
but not exceeding 340 litres, usedAS P S M E n . a
8418 22 00 90 Refrigerators, absorption-type,
electrical, usedAS P S M E n . a
8418 29 00 90 Refrigerators, other , used A SPS ME n.a
8418 30 91 90 Freezers of the chest type, not
exceeding 900 litres capacity, notexceeding 400 litres capacity, usedAS P S M E n . a
8418 30 99 90 Freezers of the chest type, of a
capacity exceeding 400 litres but notexceeding 800 litres, usedAS P S M E n . a
8418 40 91 90 Freezers of the upright type, not
exceeding 900 litres capacity: of a
capacity not exceeding 250 litres,
usedAS P S M E n . a
8418 40 99 90 Freezers of the upright type, not
exceeding 900 litres capacity,usedAS P S M E n . a
8418 50 11 90 - Other refrigerating or freezing
chests, cabinets, display counters,show-cases and similar refrigeratingor freezing furniture, refrigerated
show-cases and counters
(incorporating a refrigerating unit orevaporator),For frozen foodstorage,usedAS P S M E n . a
8418 50 19 90 Other refrigerating or freezing chests,
cabinets, display counters, show-cases and similar refrigerating or
freezing furniture, (incorporating a
refrigerating unit orevaporator),other, usedAS P S M E n . a
8418 50 90 90 Other refrigerating or freezing chests,
cabinets, display furniture, other,used counters, show-cases andsimilar refrigerating or freezingAS P S M E n . aWT/ACC/807/18
Page 164
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
8512 10 30 90 Magnetic tape-type, Using tape of a
width not exceeding 1,3 cm and
allowing recording or reproduction at
a tape speed not exceeding 50 mmper second, usedAS P S M E n . a
8512 10 80 90 Magnetic tape-type, other , other,
usedAS P S M E n . a
8521 90 00 90 Other, used A SPS ME n.a
8528 12 52 90 Reception apparatus for television,
whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus,
colour,other,  with integral tube, with
a screen width/height ratio less than1,5, with a diagonal measurement ofthe screen, not exceeding 42 cm,usedAS P S M E n . a
8528 12 54 90 Reception apparatus for television,
whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus,colour,other,  with integral tube, witha screen width/height ratio less than1,5, with a diagonal measurement of
the screen, exceeding 42 cm but not
exceeding 52 cm, usedAS P S M E n . a
8528 12 56 90 Reception apparatus for television,
whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus,colour,other,  with integral tube, witha screen width/height ratio less than
1,5, with a diagonal measurement of
the screen, exceeding 52 cm but notexceeding 72 cm, usedAS P S M E n . a
8528 12 58 90 Reception apparatus for television,
whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus,
colour,other,  with integral tube, with
a screen width/height ratio less than1,5, with a diagonal measurement ofthe screen, exceeding 72 cm, usedAS P S M E n . a
8528 13 00 90 Black and white or other
monochrome, usedAS P S M E n . a
8528 21 14 90 Video monitors,  colour, with
cathode-ray tube, with a screen
width/height ratio less than 1,5, usedAS P S M E n . a
8528 21 16 90 Video monitors,  colour, with
cathode-ray tube, other, with
scanning parameters not exceeding625 lines, usedAS P S M E n . aWT/ACC/807/18
Page 165
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
8528 21 18 90 Video monitors, colour, with
cathode-ray tube, other, With
scanning parameters exceeding 625
lines, usedAS P S M E n . a
8528 21 90 90 Video monitors,  colour, other, used A SPS ME n.a
8528 22 00 90 Video monitors, black and white or
other monochrome, usedAS P S M E n . a
8528 30 05 90 - Video projectors, operating by
means of flat panel display (forexample a liquid crystal device),capable of displaying digitalinformation generated by automatic
data processing machine, usedAS P S M E n . a
8528 30 20 90 Video projectors, other, colour, used A SPS ME n.a
8528  30 90 90 Video projectors, black and white or
other monochrome, usedAS P S M E n . a
8708 70 91 90 Road wheels and parts and accesso-
ries thereof, other, wheel centres instar form, cast in one piece, of iron orsteelAS P S M E n . aWT/ACC/807/18
Page 166
ATTACHMENT 12
Products Subject to Import Licenses Issued by the Ministry of Health –
Bureau for Medicaments
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
1211 90 99 10  Other - see list of names of NPS A23SPS MH-BM24n.a25
1211 90 99 20  Other - poppy cocoons A SPS MH-BM n.a
1301 90 90 10  Cannabis-resin; A SPS MH-BM n.a
1302 11 00 00 Vegetable saps and extracts – opium A SPS MH-BM n.a
1302 19 98 10 See list of names of NPS A SPS MH-BM n.a
2833 25 00 00 Other sulphates of copper A SPS MH-BM n.a
2904 20 00 00 Derivatives containing only nitro or
only nitroso groupsAS P S M H - B M n . a
2905 29 10 00  Allyl alcohol A SPS MH-BM n.a
2905 29 90 00  Other A SPS MH-BM n.a
2905 50 20 10 Halogenated, sulphonated, nitrated or
nitrosated derivatives of acyclic
alcohols – EtchlorvinolAM H - B M n . a
2914 31 00 00 Phenylacetone (phenylpropan-2-one) A SPS MH-BM n.a
2916 34 00 00  Phenylacetic acid and its salts A SPS MH-BM n.a
2916 35 00 00  Esters of phenylacetic acid A SPS MH-BM n.a
2920 90 85 10  Nitroglycerin SPS MH-BM n.a
2920 90 85 20  Other esters of nitric acid A SPS MH-BM n.a
2921 49 90 10 Nitrogen-function compounds -
amine-function compounds; acyclicmonoamines and their derivatives;
salts thereof -see list of names of
NPSAS P S M H - B M n . a
2922 19 90 10 Nitrogen-function compounds  -
oxygen-function amino-compounds:- amino-alcohols, their ethers andesters, other than those containingmore than one kind of oxygen
function; salts thereof -see list of
names of NPSAS P S M H - B M n . a
2922 29 00 10 Nitrogen-function compounds –
other - see list of names of NPSAS P S M H - B M n . a
2922 30 00 10 Nitrogen-function compounds -
amino-aldehydes, amino-ketones andamino- quinones, other than thosecontaining more than one kind ofoxygen function; salts thereof – see
list of names of NPSAS P S M H - B M n . a
2922 43 00 00 Nitrogen-function compounds -
anthranilic acid and its saltsAS P S M H - B M n . a
2922 49 70 10 Nitrogen-function compounds –
other - see list of names of NPSAS P S M H - B M n . a
                                                     
23  Automatic
24  Ministry of Health – Bureau for Medicaments
25  Non - applicableWT/ACC/807/18
Page 167
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2924 10 00 10 Nitrogen-function compounds -
carboxyamide-function compounds;
amide-function compounds of
carbonic acid - acyclic amides(including acyclic carbamates) andtheir derivatives; salts thereof - seelist of names of NPSAS P S M H - B M n . a
2924 22 00 00 Nitrogen-function compounds -
carboxyamide-function compounds;
amide-function compounds of
carbonic acid - 2-AcetamidobenzoicacidAS P S M H - B M n . a
2924 29 90 10 Nitrogen-function compounds - other
- see list of names in NPSAS P S M H - B M n . a
2925 19 80 10 Nitrogen-function compounds -
carboxyimide-function compounds(including saccharin and its salts) and
imine-function compounds - imides
and their derivatives; salts thereof -glutetimidAS P S M H - B M n . a
2926 90 99 10 Nitrogen-function compounds -
nitrile-function compounds - see listof names in NPSAS P S M H - B M n . a
2932 91 00 00 Isosafrole A SPS MH-BM n.a
2932 92 00 00 1-(1,3-Benzodioxol-5-yl)propan-2-
oneAS P S M H - B M n . a
2932 93 00 00 Piperonal A SPS MH-BM n.a
2932 94 00 00 Safrole A SPS MH-BM n.a
2932 99 80 10 See list of names in NPS A SPS MH-BM n.a
2933 19 90 10 See list of names in NPS A SPS MH-BM n.a
2933 29 90 10 See list of names in NPS A SPS MH-BM n.a
2933 32 00 00 Piperidine and its salts A SPS MH-BM n.a
2933 39 95 10 See list of names in NPS A SPS MH-BM n.a
2933 40 90 10 See list of names in NPS A SPS MH-BM n.a
2933 51 20 00 Phenobarbital (INN), barbital (INN)
and their saltsAS P S M H - B M n . a
2933 51 90 10 See list of names in NPS A SPS MH-BM n.a
2933 59 70 10 See list of names in NPS A SPS MH-BM n.a
2933 79 00 10 Other lactams - See list of names in
NPSAS P S M H - B M n . a
2933 90 95 10 See list of names in NPS A SPS MH-BM n.a
2934 90 96 10 See list of names in NPS A SPS MH-BM n.a
2935 00 10 00 - 3-{1-[7-
(Hexadecylsulphonylamino)-1H-
indole-3- yl]-3-oxo-1H,3H-naphthol[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonimideAS P S M H - B M n . a
2935 00 20 00 Metosulam (ISO) A SPS MH-BM n.a
2935 00 90 00 Other A SPS MH-BM n.a
2936 10 00 00 Provitamins, unmixed A SPS MH-BM n.a
2936 21 00 00 Vitamins A and their derivatives A SPS MH-BM n.a
2936 22 00 00 Vitamin B1 and its derivatives A SPS MH-BM n.a
2936 23 00 00 Vitamin B2 and its derivatives A SPS MH-BM n.aWT/ACC/807/18
Page 168
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2936 24 00 00 D- or DL-Pantothenic acid (vitamin
B3 or vitamin B5 ) and its derivativesAS P S M H - B M n . a
2936 25 00 00 Vitamin B6 and its derivatives A SPS MH-BM n.a
2936 26 00 00 Vitamin B1 2  and its derivatives A SPS MH-BM n.a
2936 27 00 00 Vitamin C and its derivatives A SPS MH-BM n.a
2936 28 00 00 Vitamin E and its derivatives A SPS MH-BM n.a
2936 29 10 00 Vitamin B9 and its derivatives A SPS MH-BM n.a
2936 29 30 00 Vitamin H and its derivatives A SPS MH-BM n.a
2936 29 90 00 Other A SPS MH-BM n.a
2936 90 11 00 Natural concentrates of vitamins A +
DAS P S M H - B M n . a
2936 90 19 00 Other A SPS MH-BM n.a
2936 90 90 00 Intermixtures, whether or not in any
solventAS P S M H - B M n . a
2937 10 00 10 Gonadotrophic hormones A SPS MH-BM n.a
2937 10 00 90 Other A SPS MH-BM n.a
Adrenal cortical hormones and their
derivatives:AS P S M H - B M n . a
2937 21 00 00 Cortisone, hydrocortisone,
prednisone (dehydrocortisone) andprednisolone(dehydrohydrocortisone)AS P S M H - B M n . a
2937 22 00 00 Halogenated derivatives of adrenal
cortical hormonesAS P S M H - B M n . a
2937 29 00 10 Acetates cortisone or hydrocortisone A SPS MH-BM n.a
2937 29 00 90 Other A SPS MH-BM n.a
Other hormones and their
derivatives; other steroids used
primarily as hormones:AS P S M H - B M n . a
2937 91 00 00 Insulin and its salts A SPS MH-BM n.a
2937 92 00 00 Oestrogens and progestogens A SPS MH-BM n.a
2937 99 00 00 Other A SPS MH-BM n.a
2938 10 00 00 Rutoside (rutin) and its derivatives A SPS MH-BM n.a
2938 90 Other: A SPS MH-BM n.a
2938 90 10 00 Digitalis glycosides A SPS MH-BM n.a
2938 90 30 00 Glycyrrhizic acid and glycyrrhizates A SPS MH-BM n.a
2938 90 90 00 Other A SPS MH-BM n.a
2939 10 00 10 See list of names of NPS A SPS MH-BM n.a
2939 10 00 90 Other A SPS MH-BM n.a
2939 21 10 00 Quinine and quinine sulphate A SPS MH-BM n.a
2939 21 10 00 Other A SPS MH-BM n.a
2939 29 00 00 Other A SPS MH-BM n.a
2939 29 00 00 Caffeine and its salts A SPS MH-BM n.a
2939 41 00 00 Ephedrine and its salts A SPS MH-BM n.a
2939 42 00 00 Pseudoephedrine (INN) and its salts A SPS MH-BM n.a
2939 49 00 10 Katine A SPS MH-BM n.a
2939 49 00 90 Other A SPS MH-BM n.a
2939 50 00 10 Fenetyllin A SPS MH-BM n.a
2939 50 00 90 Other A SPS MH-BM n.a
2939 61 00 00 Ergometrine (INN) and its salts A SPS MH-BM n.a
2939 62 00 00 Ergotamine (INN) and its salts A SPS MH-BM n.a
2939 63 00 00 Lysergic acid and its salts A SPS MH-BM n.a
2939 69 00 00 Other A SPS MH-BM n.aWT/ACC/807/18
Page 169
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2939 70 00 00 Nicotine and its salts A SPS MH-BM n.a
2939 90 11 00 Crude cocaine A SPS MH-BM n.a
2939 90 19 00 Other A SPS MH-BM n.a
2939 90 30 00 Emetine and its salts A SPS MH-BM n.a
2939 90 90 10 See list of names of NPS A SPS MH-BM n.a
2939 90 90 90 Other A SPS MH-BM n.a
3001 10 10 00 Powdered A SPS MH-BM n.a
3001 10 90 00 Other A SPS MH-BM n.a
3001 20 10 00 Of human origin A SPS MH-BM n.a
3001 20 90 00 Other A SPS MH-BM n.a
3001 90 10 00 Of human origin-other A SPS MH-BM n.a
3001 90 91 00 Heparin and its salts A SPS MH-BM n.a
3001 90 99 00 Other A SPS MH-BM n.a
3002 10 10 00 Antisera A SPS MH-BM n.a
3002 10 91 00 Other: Haemoglobin, blood globulins
and serum globulinsAS P S M H - B M n . a
3002 10 95 00 Other: Of human origin A SPS MH-BM n.a
3002 10 99 00 Other A SPS MH-BM n.a
3002 20 00 00 Vaccines for human  medicine A SPS MH-BM n.a
3002 30 00 00 Vaccines for veterinary medicine A SPS MH-BM n.a
3002 90 10 00 Human blood A SPS MH-BM n.a
3002 90 30 00 Animal blood prepared for
therapeutic, prophylactic ordiagnostic usesSPS MH-BM n.a
3002 90 50 00 Cultures of micro-organisms A SPS MH-BM n.a
3002 90 90 00 Other A SPS MH-BM n.a
3003 10 00 00 Containing penicillins or derivatives
thereof, with a penicillanic acidstructure, or streptomycins or their
derivativesAS P S M H - B M n . a
3003 20 00 00 Containing other antibiotics A SPS MH-BM n.a
3003 31 00 00 Containing hormones or other
products of heading No 2937 but not
containing antibiotics - containinginsulinAS P S M H - B M n . a
3003 39 00 00 Containing hormones or other
products of heading No  2937 but notcontaining antibiotics – otherAS P S M H - B M n . a
3003 40  00 00 Containing alkaloids or derivatives
thereof but not containing hormones
or other products of heading No 2937
or antibioticsAS P S M H - B M n . a
3003 90 Other A SPS MH-BM n.a
3003 90 10 00 Containing iodine or iodine
compoundsAS P S M H - B M n . a
3003 90 90 00 Other A SPS MH-BM n.a
3004 10 10 00 Containing, as active substances,
only penicillins or derivatives thereofwith a penicillanic acid structureAS P S M H - B M n . a
3004 10 90 00 Other A SPS MH-BM n.a
3004 20 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 20 90 00 Other A SPS MH-BM n.aWT/ACC/807/18
Page 170
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
Containing hormones or otherproducts of heading No 2937 but not
containing antibiotics:AS P S M H - B M n . a
3004 31 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 31 90 00 Other A SPS MH-BM n.a
3004 32 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 32 90 00 Other A SPS MH-BM n.a
3004 39 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 39 90 00 Other A SPS MH-BM n.a
3004 40 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 40 90 00 Other A SPS MH-BM n.a
3004 50 10 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3004 50 90 00 Other A SPS MH-BM n.a
3004 90 11 00 Containing iodine or iodine
compoundsAS P S M H - B M n . a
3004 90 19 00 Other A SPS MH-BM n.a
3004 90 91 00 Containing iodine or iodine
compoundsAS P S M H - B M n . a
3004 90 99 00 Other A SPS MH-BM n.a
3006 10 10 00 Sterile surgical catgut A SPS MH-BM n.a
3006 10 90 00 Other A SPS MH-BM n.a
3006 20 00 00 Blood-grouping reagents A SPS MH-BM n.a
3006 30 00 00 Opacifying preparations for X-ray
examinations; diagnostic reagentsdesigned to be administered to thepatientAS P S M H - B M n . a
3006 40 00 00 Dental cements and other dental
fillings; bone reconstruction cementsAS P S M H - B M n . a
3006 50 00 00 First-aid boxes and kits A SPS MH-BM n.a
3006 60 11 00 Put up in forms or in packings of a
kind sold by retailAS P S M H - B M n . a
3006 60 19 00 Other A SPS MH-BM n.a
3006 60 90 00 Based on spermicides SPS MH-BM n.a
3701 10 10 00 For X-ray : For medical, dental or
veterinary useAS P S M H - B M n . a
3702 10 00 00 For X-ray A SPS MH-BM n.a
3808 10 10 00 Based on pyrethroids A SPS MH-BM n.a
3808 10 20 00 Based on chlorinated hydrocarbons A SPS MH-BM n.a
3808 10 30 00 Based on carbamates A SPS MH-BM n.a
3808 10 40 00 Based on organophosphorus
compoundsAS P S M H - B M n . a
3808 10 90 00 Other A SPS MH-BM n.a
3808 40 10 00 Based on quaternary ammonium salts A SPS MH-BM n.a
3808 40 20 00 Based on halogenated compounds A SPS MH-BM n.a
3808 40 90 00 Other A SPS MH-BM n.a
3808 90 10 00 Rodenticides A SPS MH-BM n.a
3808 90 90 00 Other A SPS MH-BM n.aWT/ACC/807/18
Page 171
Tariff number Description Type of
licenseJustifi-
cationGovernment
agency/
agenciesTimetable
for removal
2844 40 00 00 Radioactive isotopes:
radioactive Ir 192
radioactive CS 137AS P S M H n . a .
2844 40 00 00 Radioactive isotopes:
radioactive Ir 192radioactive CS 137AS P S M H n . a .
RTG appliances and other appliances
that produce ionised radiationAS P S M H n . a .WT/ACC/807/18
Page 172
ATTACHMENT 13
Pursuant to Article 3 of the Law on Plant Protection against diseases and pests endangering
the entire country (Official Gazette of SFRY no. 74/89 and Official Gazette of the RM no. 83/92) the
Minister of Agriculture, Forestry and Water Economy adopts to following:
LISTS OF QUARANTINE AND COMMERCIAL PESTILENTIAL
PLANT DISEASES AND PESTS
LIST A
QUARANTINE PLANT DISEASES AND PESTS NOT FOUND ON THE TERRITORY OF THE
REPUBLIC OF MACEDONIA
− Prokaryotes
− Apricot clorotic leafroll MLO
− Citrus greening bacterium
− Clavibacter michiganensis ssp. insidiosus
− Clvibacter michiganensis ssp. sepedonicus
− Elm phloem necrosis MLO
− Erwinia tracheiphyla
− Erwinia chrysanthemi pv. chrysanthemi
− Erwinia stewartil
− Crapevine flavescence doree MLO
− Palm lelhai yellowing MLO
− Peach X disease MLO
− Peach phoney bacterium RLO
− Peach rosette MLO
− Peach yellows MLO
− Pear decline MLO
− Pseudomonas caryophylli
− Pseudomonas solanacearum
− Strawberry witches broom MLO
− Xanthomonas ampelina
− Xanthomonas campestris pv.citri
− Xanthomonas camprestris pv.oryzae
− Xanthomonascampestris pv.oryzicola
− Xanthomonas fragariae
− Xanthomonas populi
− Xylella fastidiosa
− Fungi
− Angiosorus solani
− Apiosporina morbosa
− Atropellis spp.
− Ceratocystis fagacearum and its vectors
− Ceratocystis fimbriata f.sp. platani
− Cercoseptoria pini-denisiflorae
− Chrysomyxa arctostaphyli
− Cronartium spp. (non-European sorts)
− Didymella ligulicola
− Guignardia laricina
− Gymnosporangium spp. (non-European sorts)
− Hamaspora longissima
− Inonotus weiriiWT/ACC/807/18
Page 173
− Melampsora farlowii
− Melampsora medusae
− Monilinia fructicola
− Mycosphaerella larici - leptolepis
− Mycosphaerella populorum
− Ophiostoma roboris
− Phialophora gregata
− Phoma andina
− Phyllosticta solitaria
− Phytophthora fragariae
− Phytophthora megasperma f. sp. glycinea
− Puccinia pittieriana
− Septoria lycopersici var. malagutii
− Tilletia indica
− Frechi spora brinkmannii
− Synchitrium endobioticum
Viruses
− Apple mosaic virus in Rubus
− Beet leaf Curl virus
− Cherry rasp leaf virus
− Citrus tristeza virus
− Peach American mosaic disease
− Plum American line pattern virus
− Potato spindle tuber viroid
− Potato viruses (non-European sorts)
− Raspberry leaf curl virus
− Strawberry latent C disease
− Tomato ringspot virus
Insects
− Acleris variana
− Aleurocanthus woglumi
− Amauromyza maculosa, Lirimyza huidobrensisi L sativae
− Anomala orientalis
− Anthonomus grandis
− Anthonomus signatus
− Carposina niponensis
− Conotrachelus nenuphar
− Cydia prunivora
− Diaphlorina citri
− Epitrix tuberis
− Frankliniella occidentalis
− Listronotus bonariensis
− Pissodes spp. (non-European sorts)
− Popillia japonica
− Premnotrypes spp. (Andean sorts)
− Scolytidae (non-European sorts)
− Spodoptera littoralis
− Spodoptera litura
− Thrips palmi
− Toxoptera citricidaWT/ACC/807/18
Page 174
− Thrioza erythreae
− Trypetidae (non-European sorts)
− Trogoderma granarium
Nematodes
− Aphelenchoides besseyi
− Bursaphelenchus xylophilus
− Globodera pallida
− Globodera rostochiensis
− Heterodera glycines
− Nacobbus aberrans
− Radopholus citrophilus
− Radopholus similis
− Xiphinema americanum
Parasite flowers
− Arceuthobium spp. (non-European sorts)
LIST B
QUARANTINE PLANTS DISEASES AND PESTS FOUND IN A LIMITED AREA
Prokariotes
− Clavibacter michiganesis ssp. michiganensis
− Curtobacerium flaccumfaciens pv. flaccumfaciens
− Apple proliferation MLO
− Pseudomonas syringae pv.pisi
− Xantomonas campestris pv.phaseoli
− Erwinia amylovora
Viruses
− Plum pox virus
− Fungi
− Cryphonectria parasitica
− Tilletia contraversa
Insects
− Cacoecimorpha pronubana
− Ceratitis capitata
− Epichoristodes acerbella
− Liromyza trifolii
− Quadraspidiotus perniciosus
LIST OF COMMERCIALLY PESTILENTIAL PLANTS DISEASES AND PESTS
Bacteria
− Agrobacterium tumefaciens
− Pseudomonas savastanoi
− Pseudomonas tomato
− Pseudomonas tabaciWT/ACC/807/18
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− Streptomyces scabies
− Xanthomonas malvacearum
− Xanthomonas campestris pv. ves icatoria
Viruses
− Grapevine fanleaf virus
− Citrus exocortis viroid
− Tobacco visruses (Tomato spotted wilt virus, Tobacco mosaic virus, Tobacco ringspot
virus, Tobacco necrosis virus)
− Potato and other Solanaceae viruses (Potato virus X. Potato virus Y. Potato virus A.
Potato leafroll virus. Aucuba virus. Tobacco mosaic virus. Tomato spotted wilt virus)
− Cucumber mosaic virus
− Alfalfa mosaic virus
− Eig mosaic virus
− Peper viruses (Cucomber mosaic virus, Tobacco mosaic virus, Alfalfa mosaic virus)
− Leafroll virus
Fungi
− Alternaria spp.
− Ascochyta spp.
− Botrytis cinerea
− Ceratocystis spp.
− Cercospora spp.
− Claviceps purpurea
− Colletotrichum spp.
− Coryneum cardinale
− Cronartium spp.
− Dothistroma pini
− Erysiphe spp.
− Helminthosporium spp.
− Lophodermium pinastri
− Lophodermium seditiosum
− Mycospherella spp.
− Marssonina brunnea
− Naemaciclus spp.
− Nectria spp.
− Peronospora spp.
− Phoma spp.
− Phomopsis spp.
− Phytophthora spp.
− Plasmopara spp.
− Podosphaera leucotricha
− Pseudoperonospora humuli
− Puccinia spp.
− Rhizoctonia solani
− Scleroderris lagerbergii
− Scierotinia spp.
− Septoria spp.
− Sphaerotheca pannosa
− Sphaeropsis sapinea
− Taphrina spp.
− Tilletia spp.WT/ACC/807/18
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− Uncinula nector
− Ustilago spp.
− Venturia spp.
− Verticillum spp.
Parasite flowers
− Cuscuta spp.
− Orobonche spp.
− Pests
− Aphididae
− Anarsia lineatella
− Argyresthia fundella
− Bothynoderes punctiventris
− Calliptamus italicus
− Ceroplastes rusci
− Contarinia medicaginis
− Dacus oleae
− Dioryctria abietella
− Diprion pini
− Dociostaurus maroccanus
− Doryphora (Leptinotarsa) decemlineata
− Elateridae
− Eriosoma lanigerum
− Eurygaster spp.
− Euproctis chrysorrhoea
− Euxoa temera
− Hyphantria cunea
− Icerya purchasi
− Laspeyresia (Carposapsa, Cydia, Grapholitha) spp.
− Leucoma salicis
− Mamestra brassicae
− Megastigmus spp.
− Melolontha spp.
− Neodiprion sertifer
− Operophtera brumata
− Ostrinia (Pyrausta) nubilalis
− Paranthrene (Sciapteron) tabaniformis
− Phytodecta fornicata
− Pissodes spp.
− Porthetria (Lymantria) dispar
− Prays oleae
− Pseudococcus citri
− Psylla spp.
− Rhyacionia buoliana
− Reseiiella piceae
− Sachipanthes spp.
− Scotia segetum
− Scolytidae
− Saperda spp.
− Thaumatopoea pitycampa
− Tortrix - viridana
− Thrips spp.
− Pestilential field rodents and ticksWT/ACC/807/18
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− Pestilential insects, ticks and rodents in agricultural produce storages
− Nematodes
− Anguina tritici
− Aphelenchoides fragariae
− Heterodera schachti
− Ditylenchus dispaci
− Meloidogyne spp.
− Xaphinema index
With the adoption of the foregoing lists the List of Quarantine and Commercial Plant
Diseases and Pests (Official Gazette of SFRY no. 28/90 and 46/91) ceases to be valid.
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