The Import Tariffs of Bosnia and Herzegovina are harmonized each year with the Combined Nomenclature of EU and legislative regulations. Goods imported into Bosnia and Herzegovina and placed in free circulation are subject to a 17 percent value added tax (VAT), while certain groups of products (e.g. coffee, cigarettes, oil, oil derivatives, etc.) are subject to payment of specific (excise) taxes in accordance with the Law on Excise of BiH, usually at ad valorem and/or specific rates.
High import tariffs for U.S. exports to BiH make U.S. goods less competitive in many key sectors. BiH’s trade agreements with CEFTA (since 2007), EFTA (Switzerland, Norway, Iceland, and Liechtenstein) (since 2013), the European Union (since 2015), and Türkiye (updated in 2021) have reduced or eliminated import tariffs on diesel and gasoline oil, construction equipment for mining and roads, medical equipment, telecommunications and IT equipment and services, and some agricultural products from these economic zones and countries. In contrast, U.S. goods in these sectors typically face five to fifteen percent import tariffs. These tariffs particularly disadvantage U.S.-made products in public tenders, as BiH’s public procurement law heavily favors price as the deciding factor.
To look up estimated duties and tariffs, use the Customs Info Database look-up tool, available on trade.gov (free registration required).