Exemption from payment of customs duties is regulated
in the Customs Act, i.e. the Regulation on Conditions and
Procedures referring the exemption of customs duties, partially
including the direct application of the regulations on
customs duties exemption from the corresponding bilateral
and multilateral international contracts and conventions.
When certain institutions and non-profit organisations are
exempt from payment of customs duties, it does not include
the exemption of VAT payment, although it is possible to apply
the zero VAT rate depending on the character and purpose
of goods. According to the regulations of the Agreement
on the Importation of Educational, Scientific and Cultural
Materials (UNESCO, Florence, 17. June 1950) and of the Protocol
of the Agreement on the Importation of Educational,
Scientific and Cultural Materials – (UNESCO, Nairobi, 26.
Nov. 1976), the member countries made a commitment, not
to collect customs duties nor other import duties upon importation
of the things stated in the Annexes (of the Agreement)
A, B, C, D and E, as well as the Protocol and Annexes
A, B, C1, C2, D, E, F, G and H, believing that the free exchange
of ideas and knowledge and the unlimited spreading of various
forms through which different civilisations express
themselves, make up the necessary conditions for the intellectual
progress and mutual understanding among the nations.
Autor: Boris ŠOŠTARIĆ, dipl. iur.