CUSTOMS DUTIES: FRANCE TO NORTH MACEDONIA

Overview of Customs Duties from France to North Macedonia

Trade between France and North Macedonia is governed by North Macedonia's customs regulations, which have been harmonized with European Union standards as part of the country's EU candidate status. As a World Trade Organization (WTO) member since 2003, North Macedonia applies customs duties to most imported goods, with tariff rates ranging from 0–35 percent depending on the product classification and applicable trade agreements. French exporters benefit from preferential tariff treatment through the EU Stabilization and Association Agreement (SAA), which significantly reduces or eliminates customs duties on most industrial products and many agricultural goods originating from EU member states.

General Duty Rates

The following table outlines typical customs duty rates for goods exported from France to North Macedonia. Rates vary based on the Harmonized System (HS) code classification and applicable trade agreements:

Product Category	Standard Duty Rate	EU/SAA Rate	Notes
Raw Materials	0%	0%	No tariffs applied on most raw materials
Industrial Products (EU origin)	Varies by HS code	0%	Duty-free under EU SAA agreement
Automobiles (EU-produced)	5%	0%	No tariff on EU-origin vehicles
Agricultural & Food Products	Variable Levies	Preferential rates	Subject to import quotas on first-come, first-served basis
Alcohol & Tobacco	Varies by HS code	Varies by HS code	Excise duties apply in addition to customs tariff
Mineral Oils & Petroleum	Varies by HS code	Varies by HS code	Excise duties apply in addition to customs tariff

Value-Added Tax (VAT): A standard VAT rate of 18 percent applies to most products and services. However, a preferential VAT rate of 5 percent applies to food, medicines, medical equipment, computer hardware and software, solar energy systems, and heating. Certain non-essential products are taxed at a preferential rate of 10 percent. VAT is assessed on the customs value plus customs duties and excises.

Required Documentation

• Commercial Invoice (original and copies)
• Packing List detailing contents and weights
• Certificate of Origin (required for preferential tariff treatment under EU SAA)
• Bill of Lading or Air Waybill (proof of shipment)
• Insurance Certificate (if applicable)
• Import License (for restricted or controlled goods)
• Health and Safety Certificates (for food, pharmaceuticals, and certain products)
• Technical Specifications and Compliance Documentation
• Customs Declaration Form

Important Regulations

• Harmonization with EU Standards: North Macedonia continues to harmonize its customs laws with EU regulations as an EU candidate country.
• Tariff Classification: Customs tariffs are determined by the Harmonized System (HS) code and are revised annually in conformity with the Combined Nomenclature of the European Union.
• Excise Duties: Additional excise duties apply to alcohol, cigarettes, tobacco, mineral oils, petroleum coke, and passenger vehicles, levied in addition to customs tariffs.
• Import Quotas: Agricultural and food products may be subject to import quotas, distributed on a first-come, first-served basis through the EXIM single window portal.
• Labeling Requirements: All products must comply with North Macedonian labeling and marking requirements in the local language.

Trade Agreements

France, as an EU member state, benefits from several preferential trade agreements that apply to exports to North Macedonia:

• EU Stabilization and Association Agreement (SAA): Provides duty-free access for most industrial products and preferential treatment for agricultural goods.
• EFTA Agreement: North Macedonia maintains trade agreements with European Free Trade Association members.
• CEFTA: Central European Free Trade Agreement provides preferential tariff treatment for participating countries.
• WTO Membership: As a WTO member, North Macedonia applies most-favored nation (MFN) treatment and maintains transparent customs procedures.

For specific tariff rates and detailed information on particular HS codes, consult the North Macedonian Customs Authority at https://customs.gov.mk or contact trade specialists for assistance with your specific products.