CUSTOMS DUTIES: UNITED STATES TO NORTH MACEDONIA

Overview of Customs Duties from United States to North Macedonia

North Macedonia, as a World Trade Organization (WTO) member since 2003, has established comprehensive customs regulations governing imports from the United States. In a significant development, the North Macedonian government amended the Customs Tariffs Law in July 2025, reducing all tariffs on imported goods from the United States to zero percent. This represents a substantial advantage for U.S. exporters and demonstrates North Macedonia's commitment to facilitating trade with American businesses. As an EU candidate country, North Macedonia continues to harmonize its customs laws with European Union regulations while maintaining its own tariff structure for other trading partners.

General Duty Rates for U.S. Exports

Product Category	Duty Rate (U.S. Goods)	Additional Taxes/Levies
Most Industrial Products	0%	VAT 18% applies
Raw Materials	0%	VAT 5% (preferential rate)
Machinery for Agriculture	0%	VAT 5% (preferential rate)
Computer Hardware and Software	0%	VAT 5% (preferential rate)
Automobiles (New/Used)	0%	VAT 18%; Excise duties may apply
Alcohol and Spirits	0%	Excise duties apply; VAT 18%
Cigarettes and Tobacco	0%	Excise duties apply; VAT 18%
Mineral Oils and Petroleum Products	0%	Excise duties apply; VAT 18%
Medicines and Medical Equipment	0%	VAT 5% (preferential rate)
Solar Energy Systems	0%	VAT 5% (preferential rate)

Required Documentation for Export to North Macedonia

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List specifying contents, weights, and dimensions of shipment
• Bill of Lading or Airway Bill for transportation documentation
• Certificate of Origin (USTR is currently negotiating procedures for U.S. certificates of origin)
• Import License (if required for specific product categories)
• Product-specific certifications or compliance documentation
• Customs Declaration Form completed in accordance with North Macedonian requirements
• Insurance documents if applicable

Important Regulations and Considerations

Value-Added Tax (VAT): VAT is assessed on the customs value of goods plus any customs duties and excise taxes. Most products are subject to an 18 percent VAT rate, though preferential rates of 5 percent or 10 percent apply to specific categories including food products, medicines, agricultural machinery, and renewable energy systems.

Excise Duties: Additional excise duties apply to alcohol, cigarettes, mineral oils, tobacco, petroleum coke, and passenger vehicles. These are levied in addition to customs tariffs and VAT, and rates vary based on product type and quantity.

Import Quotas: Certain products including tobacco, wine, and various fruits are subject to import tariff quotas distributed on a first-come, first-served basis through the EXIM single window portal.

Labeling and Marking: All imported goods must comply with North Macedonian labeling and marking requirements, which are harmonized with EU standards.

Trade Agreements and Preferential Treatment

The July 2025 amendment to North Macedonia's Customs Tariffs Law establishing zero tariffs on U.S. goods represents the most favorable trade arrangement. Additionally, North Macedonia maintains preferential tariff arrangements through multiple multilateral agreements including the EU Stabilization and Association Agreement (SAA), European Free Trade Agreement (EFTA), and Central European Free Trade Agreement (CEFTA). These agreements provide preferential treatment to goods originating from member countries.

For current and detailed information on specific products, exporters should consult the official North Macedonian Customs Tariff database at https://customs.gov.mk/en-GB/carinska-tarifa.nspx or contact the U.S. Commercial Service for assistance in navigating regulatory requirements.