Within its competence established by the Law on Customs Policy of Bosnia and Herzegovina, the Federal Ministry of Culture and Sports is authorized to issue the acts required in the procedure for obtaining customs relief. For this purpose, internal acts have been adopted regulating the procedure for issuing the acts prescribed by law, and a customs commission has been formed to carry out this procedure.
The relevant regulations under which the Ministry issues the acts required in the procedure for obtaining customs relief are as follows:
- I – Article 176, paragraph 6 of the Law on Customs Policy of Bosnia and Herzegovina (“Official Gazette of BiH”, No. 57/04, 51/06 and 93/08)
- II – Article 20 of the Annex to the Law on Customs Policy of Bosnia and Herzegovina – Goods exempt from import duties
- III – Article 2, items 16 and 22 of the Decision on the procedure for exercising the right to exemption from customs duties under special conditions (“Official Gazette of BiH”, No. 19/05 and 52/05)
- IV – Decision on the list of educational, scientific and cultural materials exempt from customs duties, issued by the Indirect Taxation Authority of Bosnia and Herzegovina (“Official Gazette of BiH”, No. 34/05)
- V – Rulebook on the procedure for issuing opinions and certificates for the use of customs privileges in the procedure for exemption from customs duties.
Applications for the issuance of an opinion or certificate are submitted to the Ministry’s Commission. Importers of goods wishing to obtain customs relief for imported goods of a cultural character must submit an application containing:
- the type of goods
- the character of the goods
- the total value of the imported goods and the currency
- documents supporting the right to import the goods (agreement on the use of rights), if any
- a specification of the goods of a cultural character, if not clearly identified
- a certified copy of the decision on registration or entry in the register of the competent authority (for the first application)