Uloga i značaj carina u poreskoj strukturi Bosne i Hercegovine
The role and significance of customs duties in the tax structure of Bosnia and Herzegovina

Summary/Abstract: Customs duties are a form of consumption tax levied on goods that enter the territory of a certain country, cross the territory of the country or leave the territory of the country. As a tax on consumption, customs duties belong to indirect taxes. According to international classifications, customs and customs duties are included in taxes on international trade. Customs duties represent one of the oldest types of public revenues. The primary motive for the introduction of customs duties was fiscal, and with the development of international trade, they become the basic policy instrument for the protection of domestic economy. Given that they represent an instrument of state intervention on the market, customs duties produce the so-called deadweight and negatively affect the efficiency of capital allocation, protecting inefficient domestic production and burdening citizens’ budgets. Due to the global process of liberalization of foreign trade exchanges, customs duties had a marginal importance in the tax structure of most countries for many years. However, the latest events, leading to the “customs war”, brought customs back into the focus of all governments in the world and the business community, and became the subject of professional and academic discussions. The effects of the “customs war” from the spring of 2025, both in B&H and in other countries, will only be seen in the middle of next year, when the data for 2025 will be available. For Bosnia and Herzegovina, this is the moment when the fiscal authorities should reconsider the achieved degree of liberalization of foreign trade exchange and estimate the potential effects on customs revenues in the case of a continuation of the process.

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