Customs Duty Calculator

Bosnia and Herzegovina – Customs and Import duty tax calculation method

Below table provide the Duty and Sales tax for Herzegovina:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 15% 5.1% VAT=17% VAT=VAT% ( CIF value + duty + excise duty + Customs Record Keeping Charge) If FOB is less than KM50 then duty is exempted, but VAT have no threshold.
  • Excise Duty applies to products like alcohol and tobacco at ad valorem and specific rates.
  • There is a single excise regime throughout Bosnia and Herzegovina, which levies excise tax on the following products:

    1. Petroleum products: BAM 0.3 to BAM 0.4 per litre.
    2. Tobacco products: 42% on retail price and an additional BAM 0.75 per pack of 20 cigarettes. If the calculated excise duty is lower than the minimally prescribed excise duty, then the minimal excise duty should be paid (the minimal duty is determined every year by the indirect tax authorities by special regulation).
    3. Non-alcoholic drinks: BAM 0.1 per litre.
    4. Alcohol and alcoholic drinks: BAM 8 to BAM 15 per litre of absolute alcohol.
    5. Beer and wine: BAM 0.2 to BAM 0.25 per litre.
    6. Coffee (unroasted, roasted, and ground coffee and coffee extracts): BAM 1.5 to BAM 3.5 per kilogram.

  • Customs Record Keeping Charge applies at 1% of the CIF value on all imports.