Bosnia and Herzegovina Import Duties & Taxes Explained

Your shipment to Bosnia and Herzegovina may incur 17% import VAT and customs duties of 0%–15% if the value exceeds 300 KM. Shipments valued at 300 KM or less are generally exempt from both charges, but carrier brokerage fees of 30–60 KM may still apply.

The standard import VAT rate is 17%. This tax is calculated on the total customs value, which includes the product price, shipping, insurance, plus any applicable customs duties.

Customs duty applies when the total value of your shipment exceeds 300 KM. Rates typically range from 0% to 15% depending on the type of goods, such as electronics or clothing.

The customs value is the sum of your product price, shipping costs, and insurance. If this total exceeds 300 KM, customs duties and the 17% VAT are calculated on this amount.

Yes, private carriers like DHL or FedEx typically charge a brokerage or administrative fee between 30 KM and 60 KM for processing your customs declaration. This fee is separate from government taxes.

The Indirect Taxation Authority of Bosnia and Herzegovina (UIO) collects all duties and VAT upon arrival. The carrier usually collects these fees on behalf of the authorities before delivering your shipment.

Splitting a single order into multiple shipments to stay under the 300 KM limit is risky, as customs may flag simultaneous arrivals from the same vendor. This could result in all packages being taxed together.

No, the 300 KM threshold is based on the intrinsic value of the goods alone. However, if you exceed this limit, shipping costs are included in the calculation for your final duties and VAT.

Yes, the 300 KM exemption and standard rates apply only to non-commercial imports for personal use. Shipments intended for resale are subject to different regulations and full taxation.

You can estimate costs by adding 17% VAT and applicable duty rates (0-15%) to your goods and shipping value, then adding a carrier fee of roughly 30-60 KM. Remember that final charges are determined by the UIO and the carrier.