carinski sisem bosne i hercegovine 1
Post on 26-Feb-2018
220 Views
Preview:
TRANSCRIPT
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
1/55
........................................................................................................................... 2
1. ................4
2. .........................................7
3. ....................................................................8
3.1. ! "#$ %"&".....................................................................................9
3.1.1. .............................................11
3.2. '(&")' *+" ,%"&'-...............................................................................12
3.3. ' %"&"................................................................................................... 13
3.. ('! %"&"................................................................................................. 14
3.4.1. ..................................................................................15
3.4.2. !........................................16
3.4.3. " #..........................................................................17
3.4.4. $ % % %!%...........................................................183.4.&. ' ( !..................................................18
).4.). *% ............................................................................20
/.0. "&!" *"................................................................................................ 21
).&.1. " ! " # 11+.......................................................22
. ..........................................................................23
.1. '4")' *5' '(&%' %"&!6 '+" *+'&+ '+!6 *7*".....29
.2. 7!7" %"&!6 '+".............................................................................30
0. .............33
0.1. &$' 89':" "!&" %"&! *4% 47!' *$'8'&+ **+"
"!&" %"&! *4% .................................................................................35
0.2. &$&" 89':" "&!' "(' &' '%'6$&'.......................................36
5.2.1. .....................................................................................36&.2.2. $% ! %%...................................................36
0.3. "+ %"&!' "('...................................................................................... 37
0.3.1. ' %"&!; "("..............................................................................38
&.3.2. , " # ' (
- " # ............................................................................39&.3.3. ' ! !% " # 33.............................42
0.. "&!" $'&.........................................................................................44
&.4.1. / - .....................................................44
1
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
2/55
/. '&" *4!"
*"#7+'$" ''&' +''C !' *'7#+" '&" #'+9" 7 %97 #"5' +"G'*#$)' 7%"" $'!6 :". "$'+'&+ 74$+" $5' &' *
&"%&"4&" *$'" 7 ! *9&'!&+! ("! &' #"7*9'&.
46" *9&'!&+!' "")' 7 *"! ' $ "+ &" *")' +'' 7 !&'!" #'+9" 7H'$7' 7 +'@7&"& *'4 "". 76+ 'H+" *"$9" ' *")' 7
!+ '*'&7 (7&!%&")' &"%&"4&' *$'' &+"4& $")' )'&6 *%'"
'*7!7' #"$ *9&'!&+!' "")'."&! '+ *'"$9" '@'&7 %'4&7 &7" *"$&; **"
E"7&+&; +'@7&"&;F ! ' *+')77 &" '@'& %"&! ' . &7 7 I %"&!" 8"C %"&! &"#C %"&! *7H'C 4&"C 8"$'#"C
8$'#&!C 48@')" *4"G")" %"&' ."&! 7$''&' ' *"$ '@'&' :"$' " *+')7' '@'& '+
%"&" %"&!' #"5'."&" %"&! '+ $"!' #'+9' 7 #&"H"& '674"
7$#"C " +' #"5' +"G' *#$)'.' +:' ' 6$" 8'# $9&6 *#&"$")"&$&; &7" &7+'&"" %"&!6 '+" $' #'+9' #'+9' *'&%"4&6
*"&'".
"" :"$' $' %"&!' '+' 7'@77 "7&+&C &"6+ $6 %"&!67$''&'"C & *"! 764"$&+ &7 **7& "7&+&C $'G 7 *:' +
+'@7&"&; **"C 5 ' !&C ' 7&(%")' &'!; '5')" 7 %"&!+
'++" $5' :"$" $ '(!"&'6 8:'6 *$@')" %"&!6 *7*!". %"&!+ '+7 7 &"$":&' 7$#&' %"&' :"$" ; ! " 8#"54" $' :5'C " $'+'& " 8 &"*4"4" "$& *;C !+ +:' "
+745' +"G7 *#$)7. &$C *' $" &$&" *" %"&"C (&"&!'
'!&+!'. $" *'4" ' $'#"&" #" %9'$' !' :"$" :'4 " *6&' " %"&"+".; 87J'" ' '& %9 ! (&"&!; %"&"C ! ' ! '!&+!; %"&"
&$& %9 #"5"C . 7&"*'@')' '@'&' *$'&' 6"&' E*9*$'"C
&7"...F
2
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
3/55
"&' *'"$9"7 *'8&7 *84'+"!7 !7 '8" *+"" &'#"$&
(!"4&' (7&!%' *'#". "+'C #"$& '!&+! *4%C %"&' G' 8
"#4H *#%&"&' 7 *'!+ '+7 '&' #'+9'. "! G' 7 &'48'"4#+7C 5' 47H" &"5' #'+9'C %"&' 7 (!"4&+ *64'7 +" '! 6"&H'& #&"H')' "
'&'&%+ +")')". &'$'&%+7 +"&*74"%+ %"&" +67G' ' *$
"!$&7 '!&+!7 *4!7. +' (!"4& #&"H')' %"&" *"!C 7 !") 4&C+" '! '!7&"& #&"H')'. '48'"4#"+ !" '+'9 '!&+!' *4!'C 7 (7&!%
!"*"4&; &"C '4+&" #&"H" %"&" 7 $"!+ *64'7. 9'%" ' "&"
*'$$" ":"$" ' #&"& &" *$'&' 7!7' +")' "#$'&; #'+"9".
!4*7 **'+" #" *!97H')' &' '%'6$&' '$*!+ &'6"%"+"C
' $"")" *'*"$! #" *$@')' 8"$'#" *'7#'; **$")'+ *"#7+"
"84#"% *7:$")7 EFC *'8& ' 7!4" 6$""7G" $4"5')"C(7&!%&"4&7 6""%7C "#$ +'&' +'' "" 7*"$ 57 "H7
&"%&"4&7 +'@7&"&7 "")7 7 #"!&!+ !$+" ! G' +67G %"&!
47:8 7@'4$")' 7 *$@')7 *'!""C !"! &" &"%&"4&+C "! &" '6&"4&+
&$7. 4"!5"$")' 6$&'C "&*"C *'$#" *'&"$9'& %"&! *7*%+"7 '&$'& %9C " ' !'")' 8" *'! &"%&"4&; 6"&%" &" &"'(!"&
&"'(& &"H&C 8'# &'*'8&; !&4" 4 #""C 7# +"!+"4&7 7H&!$
*+"4& *!7*9")' *;". "&!" 47:8"C !" 8"& '4'+'& 7&7"5)' $")!' *4!'C +" 7$ *$ *"$7 "$&':7 #+'@7 *$@')"
*'8&' !&4' 4"!5"$")" +'@7&"&; !$" 8" &" &"H& " '(+"
+'" $' +'' 7!$@')" *'"$&' *7*!'.!&+" &' '%'6$&' +:' 7*'5& (7&!%&" 7!4! '(!"&
'('!$& (7&!%&57 $ )'& '4'+'&. "&! '+ &' '%'6$&'
*'"$9"C 7 + *64'7C 7 $+ )'6$+ "*'!+"C '&6 !97H&; &4"%" 7:"$")7 "84& *%")7 "#$" *$'' &' '%'6$&'. +"7G 7
$7 74$' 648"4#"%'C 8# " +'@7&"&' 6$&' &"+!7 *%'"*7:$")" &' '%'6$&' 7 $*!7 &7C $" " 8"@7' %"&! '+ 7 )'6$+ !97H&+ ":"&+ '4'+'&+". ":$")7 'C *+'&+ !&%'*"
*5' '' '+"C &'#$"&" "" *5" '(&%" %"&!6 '+" "
"#$'&+ *%'&+ +'4+.
3
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
4/55
1.
"5" 7 +'@7&"& "#+'& +:' +" 84! *"$&' 4 "!$&' #"5'.&7+'& *"$&' #"5' #"8"&; %9'$" +")')" 7$#" '&' :"$' H&'
&7+'& !$"4"$&6 !$"&"$&6 84!" #"5'. $"4""$&
&7+'& '477 &" (+")' $&' 7$#&; %'&" &"H'5G 84! ' *+'&"%"&". &7+'& !$"&"$&6 '$" '477 '67457G !4H&' 7$#". !$&7
#"57 +"7 &7+'& ! +7457 #$#C 7 $7 7%"" &" (+")'
#$#&; %'&" E!$"4"$& '$F &7+'& !$"&"$&6 '$" &" !4H&7#$#".1
'+" +'C +:' ' #"!97H " ' '" #"5&' *4!' 7 +'@7&"&+
'!&+!+ &+" #"&$" &" '(&"&+ 84%+" #$. %"&!' &'%"&!'
#"5'. '# 8#" &" &"$''& 84! #"5&' *4!'C )'& *+"& '('!" '$"7' 7 $7 '@'&6 4 **7&6 6"&H"$")" +'@7&"&' 8&' "#+'&'.
"5&" &''$'&%" *476" :"$&6 '+" 7 +'@7&"& 8& "#+'& #"$
7!7*&6 '*'&" "#$'& 75$'&?'!&+!6 '+" :"$' )'&'7!97H'& 7 "#4H+ 84%+" +'@7&"&; &'6"%" E&*.C 6$&!' 7&'C
#&' 48&' 6$&'C $*!" 7&"C $'!" 6$&!" 6""%"C $'!"
%"&!" 6""%"C .F. 6" ' &'*;& &"64" " 7!97H$")'+ :"$' 7"#4H' 84!' +'@7&"&; &'6"%" 4"# 74$&6 4 $"&6 7!")"
+'@78&; :"$&; 6"&%" 7 *64'7 +'@7&"&' 8&' "#+'&'C . 7 !&"H&%
4"# 7*"$' "#$" &$; %"&!; *7H" &" &$&$"&+ $")!+6"&%"+" *'+" 'G+ :"$"+"C !" &$; %"&!; *4!" !' *#4"#' #; *%'".
"5&" *4!" 7 +'@7&"&+ '!&+!+ &+" ""$& '
'!&+!6 *4H!6 '+" $"!' #'+9'. *$@')' #"5&' *4!' $'#"& ' #"!&7")' &"%&"4&6 '!&+!6 *" & $' *'%(H& !' +"7
+'' *$'&' *4!' '@'&' #'+9'. " 8 #"5&" *4!" +64" " *C
*'8& ' " 7 8'#8'@'& 9''G 74$2I
"F " ' (+"& &"%&"4& '!&+! *C
8F " * *'8" " ' +"G" *#$)" 5C
%F " * *4H!" *'+& " ' #"5 +"G" *#$)"C F "*' "'!$"& &7+'& #" 8'#8'@')' #"5'.
" 8 ' #"5&" *4!" +64" *6"+"C &'*;& ' " *84!$"& &"%&"4& '!&+! *. 5 ' #"5&" *4!" &'6"4&
1056 7. 8 9:;6 ?@@AB5@CDEF56 +.>?FGEH6 05?55HE56 2)6 @5.1)3
2IJ K.6L.=/- % 6 M% #6 N6 2).6 .111.
4
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
5/55
'!&+!' *4!' :"$'C &" '8" " 87' *'!$"&" 7 !4"7 " "'6+
+'"+" *5' *4!'. '! '4'+'& &7+'& #"5&' *4!' E%"&"F 7
*"4 "&'C *' 6"$")" +'&; :"$"C "4 7 7 + 74$+" +"4!97H$ (!"4& !""!'C " &' #"5&.
"5&" *4!" ' *$ + &7+'&"" !+" ' +67 $"
%9'$ #"5' 7 "#$7 &"%&"4&' '!&+'. &" ' &$& &'6"4& "'6' "#$" #'+9'.
"5&" *4!" ' " #3I
%9'$" !' '8" $" #"5+C
("!" ! 74$9"$"7 #"57
!'7+" #"5&' *4!'.
"5&" *4!" 8'# "& '(&"&; %9'$" &' #"5&" *4!".
!4! ' &' 7$' %9'$ #"5' ! *'"$9"7 &'6"4&' '4$'
%9'$" *$'&' *4!'C &" &' +59'&" *4!" !" 5 +"G7*$'7.
&$& %9'$ #"5&' *4!' 7I
#"5" 7!7' &"%&"4&6 ;!"C
7*7%" #$#" 7$#" 8' ("!" *#$)'C
76H& *$'G")' '*'&" '(!"& &"%&"4&' *#$)'.
$"!" #"5&" *4!" 7H' &" 7!77 &"%&"4&6 ;!". $@$")'
#"5&' *4!' 74$9'& ' '*'&+ 75$'&?'!&+!6 "#$". 76 %9#"5' '' 8'#8'@$")' *'8&; '!&+!; 74$" " 8 ' *$'G"4" +'@7&"&"
!&!7'&& *#$@"H". &" ' +" "# &" *'G7 7!77 #$#&;
7$#&; !$" 8' ("!" *#$)'. #$''& %9 #"5' # *';&" $" ''76H& *$'G")' '*'&" '(!"& &"%&"4&' *#$)'. & +' 7 !
#"5&" *4!" 4"!5"$" *'4"# # '&' '!&+!' 7"%'C $"4#"&' &:+
&'!+ '(!"&C 7 767C $"4#"&7 $5+ &'!+C $'G 7 #64' "#"5&" *4!" +67G 7 '@'&+ '*'&7 76H& *$'G")' '(!"&
&"%&"4&' *#$)'. " 8 #"5&" *4!" +64" *G H'!$"&' '('!'C *'
%9'$" ''+&"&C &" +" " ": !'7+'. '7+ #"5&'
*4!' 7I
!$"4"$& E5" #"5FC
!$"&"$& E!4! #"5FC
&7+'&"4& EH+' #"5FC
$'+'&! E!4! #"5
+ "67+'&" ,&("& &7'0-C H' ' !' 9''G %"&!"67+'&I
3OJ6 O.= $!P % K6 " !6 6 1Q+)4OJ6 O.= " % K6 R6 6 1QQS.6 .43
5
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
6/55
67+'& :"$&6 *;" K %"&' 7 *; :"$&6 87J'" !# %'4
! "#$C ! "&" $" "67+'& !' &'"#$'&' :"$'C !"! 8**7&4' $ 87J'C
67+'& 87%' ;!" K 7$#&" %"&" '#74" '87%+
;!" #+'@7 +"G' *5)' *#$)'C #+'@7 4H&' 87J'!'*5)'C ' #+'@7 *#$)' *5)' :"$' #$#&%' :"$&'
7$#&%' 67+'& &"%&"4&' 8"&' K 7$#&' *'*'!' +67G"$"7 :"$ " "H7$"
"'5!' $&' *'8&' #" "#$ +"G' &7'
2.
"&!" *4!" *'"$9" &'6"4& '4'+'& 7!7*&' '!&+!' *4!'
'&' :"$'C !" "!$" H& ""$& &"%&"4&' #"5&' *4!' 7+'@7&"&+ '!&+!+ &+". %"&!+ *4!+ '&' #'+9' '8"
*"#7+'$" $'& 7+'"$")' "&' 75$' &7+'&"" &7" 7 $'#
5 T= UV< VW@ XG:@@EY Z XG:@@E UV< %6 / %
6 $6 2&.6 .34.= [#\Y %= ]% #
/(P ^!% (_ %! ! #
# % !%J %! !
% (%. 6 #
% ( !J% ! !J% !. ` 6
!P a% (J % %
% % % !(J !(.
6
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
7/55
" %"&!+ #"5+C "#$" +"G' *#$)' 76+ $"4&+ *")+" !" 7
&''" #" *$'7 '&' #'+9'/.
"&!" *4!" ' '!&+!' *4!' '&' #'+9' 74$9'&" ' )+C&"H '4+ ! ' & &" +"G7 *#$)7C %'&'C *$'& "#$
*9&6$&!7 "#+'&7. %"&!' *4!' ' H'!7' " 67" !4"& !$"
"#$" %"&!' #"5' !&"&& 7 "#$7 %"&!' #"5'. $ ' *:'C*' $'6"C *'! *'%#& 7$@'&; &7+'&"" &7" 7 76H&+ "!+"
%"&!' #"5'C !" 5 7 %"&! #"!& #"!& %"&! "(. "&!"
*4!" ' *'8& #&"H"&" 7 !$7 *9&6$&!' *4!'C * H'+7 %"&" +:'
8 &$& &7+'& #"5' +"G' *#$)'C 7!4! 7 *7)'& $ 74$ #"'(!"& '$ %"&'.
&7+'& %"&!' *4!' '4' ' &" &$&' *+G&'=. *"$47C
&$& &7+'& 7 76H&C " *+G& !"!H&. &$& &7+'&%"&!' *4!' '7I %"&!' *'C %"&!" &$%" %"&! *'(''&%"4.
+G& &7+'& %"&!' *4!' '7I %"&! !&&6'&C "&"+*5!'
%"&'C '#&!' %"&!' *'C *$"G" %"&'C . '! ); ' +67G"$" '(!"&
84"6$'+'& '$ %"&!' *4!'C &"H'5G' 7 !"G'+ *'7C H+' ' 746"%"&' *4"6@"$" '!7G+ *$'&+ !'")+".
!4"7 " H)'&%+ "C #"$& "7" $'+'&" &""&!"C *' "#4H'
'(&%' %"&!' *4!'C +:' ' #"!97H " *5" '(&%" %"&!'*4!' *#4"# # 7$@'&; %9'$" "'6' "#$" '@'&' :"$&'
#"'&%' E7&'F 7 *+""&+ $'+'&!+ *'7.
#+"7G 7 8# *';& #$''& #"!97H"!C "'+ *57 '(&%7 %"&!'*4!'I L"&!" *4!" '@'&' :"$' E7&'F *'"$9" '(!"& !5')'
)'&; '(&"&; '4'+'&"" 7 %97 7&"*'@')" 7!7*&6 '*'&" "#$" *$'&6
'+" :"$'C *' $'6" 7 #"5 +"G' *#$)'C 67")7 74$" #"$"$")' *;" :"$&6 87J'" * &$7 &'!&; *'#" ! &""7 !"
'#74" *9&6$&!' 8&' "#+'&'C !" #"$9"$")7 76; *'8" #";'$" 7 !$7 '(&"&; 74$" "6 75$'&?'!&+!6 '+" +'@7&"&; "&""C 7 *+""&+ $'+'&!+ *'7.L
3.
"&' 7 !4"H& &7+'& *'!%+" E#"5'FC !+ '&" #'+9"
$"7' *'& &" '' 76' #'+9'M 7$@')' %"&" ' #&"H"$" !" L"(&"
#"5"L.N
"&' +"7 '674"& @'4$")' *4!+ *7*" &" :5'. $" *'# '8"H7&"$" &" $'& 4 !4H&7 8' !" ' 7$# 7*4"G7' :"$ 4
%"&! 7&.O
6$6 b.= /- %6 MbO6 c6 226 .Q\Q37$J6 /.= " % !6 `a 6 6 1Q+S6 . 13Q
8PQRSRTUC V.I>?@@AB5@CDEF5C =.WXYZ[\RC ]^._QU.C 2DDD.C `UT.1N1.9aRRTUbC c.I dAD5GCD>ABAe?AH e@ XWA@EWAf:GG5EF@ Wf?HEAH;?Wd?:gh@CDAiAAAWEj6
7
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
8/55
"&' 7 $" *'&6 *'#" &" #$# 4 #$# *#$" !+ ' *''G7'
*#$ ! *'4"# %"&!7 6"&%7.O "&" ' &7+'& *"$&' "!$&'
#"5'C "4 ' H'5G' ! 7 $7 *''G')" %'&' 7$#"C "!4' !" &7+'&*"$&6 '". "&" *'"$9" &"#&"H"& &"H'5G' #"7*9'& &7+'&
*'!%&H!' *4!' 7 +'@7&"& "#+'&.0D
"&' *'"$9"7 *'8"& *'! 84! ! :"$" &"*4"G7' * *'4"!78' *'! :"$&'C && %"&!' 6"&%'. "&' *'"$9"7 &""' *'!'
84!'. *""7 7 *'&' E&'!&'F *'#' *'"$9"7 '"& &"#&"H"&;
&7+'&"" *9&6$&!' "#+'&'. "&' 7 7 ""$ :"$&; *;" 7$''&'
# (!"4&; "#46"C " 8 ' *!7*4" '$" " *+$")" :"$&; ";". $+ +'&+ '++" %"&" *'"$9" #&"H""& &7+'& #"5' +"G'
*#$)' '&'&%" ' " &" 87' 7 +' +&"&&"C "4 7 "&"5)+
+'@7&"&+ 6$&!+ &+" 5 &' +67G' #8'G '!$&; +'" E7$#&' #$4'C 8& ':+C !&6'&C F01.
"&" !" &7+'& #"5' +"G' *#$)' **"" &$+ 87.
9'%" 7$@')" %"&" '' " %'&". 'G' %'&' 7$#&; *#$" *"7 +")'
!&!7'&&' %'&" #"5G'&; +"G; *#$@"H". 5"H * 7# H)'&%7 "*' '@'& (!"4& '('! #" :"$7.
74$+" *$'@$")" 746" %"&' #"$ "84#"%' *$''C ")" &"
:57 "84& $"47'. 74$+" %'&"4#$"&' *4"&!' *$'' ":"$&+ +&*4+ *9&' 6$&' %"&" &' 7+'& '!&+!' *4!'.
!4! &" *C "" ' *' $'6" &7+'& (!"4&' *4!'. !")'+
+&*4" :"$' 7 *9& 6$&C $' 48&'+ @'4$")7 :5&; #"!&"C %"&"*"' '!&+! . *9&?6$&! &7+'& #"5'. 02
"#4# "67+'& #" 7$@')' %"&" +67 8 4''GI03
1. #"5" $&' &"&%"C " +' "&"" :$" #'+9' 7$#&%'C
2. ':)7 #" *$'G")'+ #"*4'& "&' &"6' #'+9' 7$#&%' E&*.C $!+%"&"+" :'4 ' +74")' *"$' &$; 6"&" &7'FC
3. #"5" +"G'6 :5" #" +"G'6 *#$@"H" E!&%'*%" " :5' '8"
" L$+L *#$@"H7FC
. #"5" +"G' &7'C
0. $'#(!"%" '!&+!" "84& E$'#7' ' #" "67+'& #"5 +"G'&7'C ' &'+" "#$" '@'&; &7!; 6"&"FC
/. 7*'8" %"&" 7 %97 #'&"H"$")" 5!$" *#$)' &"&6 +"G'6
*#$@"H"C=. %"&!+ *4!+ '8" *'H"$" "+*&6 E$"!" *"" 8' 7 &"&$7
* )'&' %'&' 8' &" +"G'+ :57FC
N. #"5" +"G' &7' 7 *$7.
"&' E'&64. %7+ 7'C "((C )'+. 44C 446'8d;C (. 7"&'F 7
*'# &" 7$#C " '@' &" #$# 8'. 8H& 7 " $"4'+C . 7 *!7
$'& 8'C "4 *&'!" 7 *'%(H&'C 7 '@'&+ #&7 '&% ':&'4 $47+'&".
]^._QU.C 2DD=.C `UT.2O.
8
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
9/55
3.1. ! "#$ %"&"
'! "7 *+)7 " ' 'H %"&" %"&! 'G7 5 *4H& "$&C *'&"5' ''.00 " +9"& 7 +"4 "&'C .%"&!' "&%'C &&
%"&"&%' &" 6"&H&+ *'4"#+" # '@'&' 84" 7 767 84"C !7" 7 $4
6$"H! *7'$.0/&"H" %"&" " (!"4&6 "&$5" ' 8 &"H #":'& 7 "+
')'+ $'!7C " "&" $5' 47:' '!&+!?*4H!+ &'6 H (!"4&+
%9'$+" E&"H *4' $'!6 ""F. +' ' &"H *&'4 7$"")'
#$. *5'6 *"#7+" %"&"+" 6$& EF 1O=.6&'C &"+'+ " '*"!&' +'@7&"&" 6$&"C && %"&! *''G')'. &' 1OO0.
' #"+')'& $'!+ 6$&!+ 6""%+.
"&' ' *&"4"#' 5 7 " H! 7 0.$'!7 *' " !" $4 "#$'&"(+" &'!&; *'#"C &"H'5G' 7 84!7 "#&; %'"&"C +"&"C 5"&"
4.
('7"4#+7 7 *"4' "&' %"&' 7 7&7"5)'+ *+'7 !' 7
*4"G"4 6$% 8+C #" *'4"#"! *'! *7H" !' 7 !&4"4 4!"4&('7"4%C 6"! $4"5% %!$'& $'4!&%C !"! 8 *$'G"4 $4"'
*;'. 6" 7 *$8&' %"&'C $' "#89" +'!"&4#+" E1/. 1N. 9'G'F
+"4' !97H$ (!"4& !""!'.0= "#897 +'!"&4#+" 86"$ :"$' +' ' !4H&+ #4"" !+
:"$" "*4":'C " #&"H " :"$" " 8 84" 86"" +" *$'G" #$#C " +")
7$#. " &$7 $' *'*"$!' :"$" '8" "#&+ +'"+" 6"&H"$" 7$#C "+74" #$# *$'&$'& #$# 6$; *#$". '!"&4#"+ !
%"&' !" &7+'& *'!%+"C && #"5' +"G' *#$)'
&"&' !&!7'&%'C ' &" " &"H& %"&' 8$"7 #"5&7 7467.&"H')' %"&" *"' #"&'+"9$ 7 $'+' 48'"4#+" #86 #&"H"&6
+")')" *'H&; %"&!; *"C "! &' 54 *5'6 7!")" %"&".67+'& ! ' &"H'5G' ! 7 !"#$")7 *"$"& %"&!' #"5' '
"#$ &$' &7' 0N )'6$" #"5" &"&' !&!7'&%'. !C 76'"&'C '4!" "&"C !" &":&" &7!" 4"C #"6$"" **7& 48'"4#"+C
&& 7!")' $; 6"&H')" *'*'!" $'! 6$&.
"!& 48'"4#+"C %"&' *&$ 8"7 &" $":& !" &7+'& #"5'C5 '!& $ $"")" +&*4" #&"&'6 6"&H"$")" 48&'
+'@7&"&' "#+'&'.
$'!' *$'&' !#' 1O2O.6&' %"&" ' 84" ! '& &7+'"5' +"G' *#$)'. '@7+C #&"H"&' *+'&' 7 ;$"")7 +'@7&"&6 8&6
*+'" &"%&"4&' *4!' "#$" !" ' &'4" " 8+C #&"H ' 86"G$")'
#"'6' "!!' '!&+!6 #"$"")" &"%&"4&6 *". "#$'&' *#$&'&"6' $'+" "#6"&" +'@7&"& '!&+! & #";'$"4 7 5! *'!"&7+'&"" #" #"57 &7' 8'#8'@')' '!&+!6 75$'&6 "#$". +'
' %"&" #6784" &" #&"H" ! ' +"4" 1O2O.6&'C "4 +" $' '@'& +'
7 #"5& *4% !" &;$"& " "4+ &7+'&+" #"5'C "' *"$'('!".0O
9
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
10/55
"!& 766 $'!6 "" 4+" #4"&6 "&""C 54 ' "#&")" " 7
%"&' $'4!" *'*'!" 48& +'@7&"& "#+'&C ' ' *7*4 );$+
+")$")7 &"*' 7 !$7 ?"C " !"&' !# >.
3.1.1.
"#$ "$'+'&' %"&' &" *7H7 &' '%'6$&' +:'+ *+"" 7
$" *'" I *$ *'C ! ' & &" "#89' (7&!%&")" 7!7*&6
%"&!6 '+" 7 !$7 85' :"$' 764"$'C 76 *'C ! #&"H"$""#89' +'@7&"&6 *#&")" '*784!' &' '%'6$&' E1OO2.6&'FC
&&C +"7G 7 $7 *' "" 7 & '%'6$& E1OO2. 1OO0.6&'FC
"#89' **$")" '&!6 +$&6 *"#7+"C 1OO0.6&'C &"!& H'6" 'E1OON.6&'F (+"4#$"& 7*"$9'& %"&! '+ 7 & '%'6$&.
'@7+C ! 64'"&C "#$ %"&' &" $+ *7H+" +:' '
*+"" $'!"C && &"'9"$")" 7:&; 4$'&" &" "4!"&!
*47$ $"")" "+"4&; :"$" E$'G $'!"F #"H'%+" "#$"
%"&' 7 + "+"4&+ :"$"+"C !" &$'+ "#$7 %"&' 7 $#"&!+%"$7 *+!+ !"'$+" :"$%"+"C !" 5 'C &*.C 8 78$&!C ! '
*#&"$" %"$C 7 "+"4&+ ')$'!$&+ :"$"+" 7:&; 4$'&" 74'"H! '*784%C 7!C 776"!C "+"4& 8 & C $'
1O1N.6&'C !" 8$5 764"$./D
" $'+' 7!' $4""$&' 7 8 & '%'6$& "!@' ' &"*4"G$"4"%"&" * &"#$+ L@7+7!LC ! *H' 7!' 'H Ld+7!L./1 " $'+' 7?
6"!' +&";'C 7" 6"!" 7 #"!97H$"4' *"#7+' %"&"+" &" !
'' 6&"C " *; %"&" $"!" ' :"$" 78"4" #" '8' & ' 47: #"
*!$")' 5!$" #"'&H!; *4$"."#$ %"&!6 '+" 8$5' #"'&H!' :"$' 764"$' +:' ' *+""
&" $" &"H&"./2 '"& "*'! "#$" ' !"" 7 #$5'&' 8&' *+'&' 7 %"&!+'+7C " 76 "*'! *+"")" ' 746" !7 ' +"4" %"&" 7 '@'&+ $'+'&!+*'7. +""& " "&$5" "#$" %"&!6 '+" "#4!7'+ 9''G'
*''I E"F $'+' 48@')" &5')" "&!6 #"!&" # 1ON.6&'C E8F
"#89' 1ON. &5')" "&!6 #"!&" 1O0O.6&'C E%F *' 1O/0.6&'!"" ' 54 7"$5"$")" %"&!6 '+" &" :5&+ *&%*+" *4$")"C
EF 1O=3.6&' &5')'+ &$6 "&!6 #"!&".
76' "&'C "! ' "#$ %"&!6 '+" 8$5' 764"$' *+""!97H$ " "&$5" 746' %"&'C &" ' +67 (!" 9''G" "#89"I E"F
48@')" !$7 85' :"$' 764"$'C 76 *'C ! #&"H"$" "#89'
+'@7&"&6 *#&")" '*784!' &' '%'6$&' E1OO2.6&'FC &&C +"7G 7
$7 *' "" 7 & '%'6$& E1OO2. 1OO0.6&'FC "#89' **$")"'&!6 +$&6 *"#7+"C 1OO0.6&'C &"!& H'6" ' E1OON.6&'F (+"4#$"&
7*"$9'& %"&! '+ 7 & '%'6$&.
'@7+C ! 64'"&C "#$ %"&' &" $+ *7H+" +:' '*+"" $'!"C && &"'9"$")" 7:&; 4$'&" &" "4!"&!
*47$ $"")" "+"4&; :"$" E$'G $'!"F #"H'%+" "#$"
%"&' 7 + "+"4&+ :"$"+"C !" &$'+ "#$7 %"&' 7 $#"&!+%"$7 *+!+ !"'$+" :"$%"+"C !" 5 'C &*.C 8 78$&!C ! '
10
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
11/55
*#&"$" %"$C 7 "+"4&+ ')$'!$&+ :"$"+" 7:&; 4$'&" 7
4'"H! '*784%C 7!C 776"!C "+"4& 8 & C $'
1O1N.6&'C !" 8$5 764"$./D" $'+' 7!' $4""$&' 7 8 & '%'6$& "!@' ' &"*4"G$"4"
%"&" * &"#$+ L@7+7!LC ! *H' 7!' 'H Ld+7!L./1
" $'+' 7?6"!' +&";'C 7" 6"!" 7 #"!97H$"4'*"#7+' %"&"+" &" ! '' 6&"C " *; %"&" $"!" ' :"$" 78"4"
#" '8' & ' 47: #" *!$")' 5!$" #"'&H!; *4$".
"#$ %"&!6 '+" 8$5' #"'&H!' :"$' 764"$' +:' ' *+""
&" $" &"H&"./2 '"& "*'! "#$" ' !"" 7 #$5'&' 8&' *+'&' 7 %"&!+'+7C " 76 "*'! *+"")" ' 746" !7 ' +"4" %"&" 7 '@'&+ $'+'&!+
*'7. +""& " "&$5" "#$" %"&!6 '+" "#4!7'+ 9''G'
*''I E"F $'+' 48@')" &5')" "&!6 #"!&" # 1ON.6&'C E8F"#89' 1ON. &5')" "&!6 #"!&" 1O0O.6&'C E%F *' 1O/0.6&'
!"" ' 54 7"$5"$")" %"&!6 '+" &" :5&+ *&%*+" *4$")"C
EF 1O=3.6&' &5')'+ &$6 "&!6 #"!&".
76' "&'C "! ' "#$ %"&!6 '+" 8$5' 764"$' *+""!97H$ " "&$5" 746' %"&'C &" ' +67 (!" 9''G" "#89"I E"F
48@')"
3.2. '(&")' *+" ,%"&'-
&7 &" "#4H' $;' 7*'8' $'+'&! "#89' &""&!"C "#$4' 7
' "#4H' '(&%' *+" L%"&"L. &""$!7 &+ *'64' &"#&"H"&;
'(&%" %"&'. "&+ 'C *' $'6"C 7 "$'+'&+ +47 'HC +"" ":8&" E&'!"&
*'#//F !" ' 7 $7 &$H"&6 #&" C *' $'6"C 7 +"G $"47
&"*4"G7' &" 87 * 7&"*' 7$@'&+ !'7++" * 7$@'&+%"&!+ *"+" 7 %"&! "(C &"H'5G' "&' :"$' 7$#&%'C 84
7 %97 #"5' +"G' *$'' 4 # (!4"4&;C *4H!;C %"4&;
76; %9'$"./= "&" ' ":8&" !" ' &"*4"G7' &" "&7 87 !" ' 7$# &" %"&!
*7H' '@'&' #'+9'C 4 ' " 6 *7H" #$#. ' #& "$")"
7$#&!" 8' 7 +"G $"47 * &$7 7$#" && *'4"!" 8' *'!
%"&!' 4&' '&' :"$'C && *'4"!" *'! 6"&%'./N "&" ' ":8&" !" ' &"*4"G7' &" 87 !" ' 7$# 7 '& %"&!
*7H'C #$# # 6 *7H" 4 *$# *'! '&6 %"&!6 *7H"./O "&" ' :"$&" *'#" !" ' &"*4"G7' * 7&"*' 7$@'& $& &" 87
!" *'4"# 6"&%7 '&' %"&!' 84".=D "&' 7 $' *'8&6 *'#"C &"H" $"C ' ' &"*4"G77 "+ &" *+'
8' *'! 6"&%'.=1 '@7+C #"# %"&" E ' 7"&'C 44C @7+7!F *$8& ' *'"$9"
5 *"+ &'6 "&"5) #"# 6 *+". & ' &'!"" 87;$"" *' %"&' 7
"&"5)'+ +47 'H 76' ":8&'C !" &"*+'C *'#' "!'.=2 "&"
11
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
12/55
' '&" $" *'8&' *'#' !" *''G7' 87 +"G'6 "&6 *'!4" &"
&$7 6 ("!" 5 8" *'4"# :"$&' E%"&!'F 6"&%'.=3 "&" *'"$9" ":8&7 !" ' &"*4"G7' !" ' &"*4"G7' !" 8" !"
*4':' *4"G")7 *'4"# %"&!7 4&7C " #":"$" ' 7 &$H"&+ #&7.= "&" ' 84! *'&6 *'#" ! ' 8"H7&"$" &"*4"G7' !" 8"C &" !7
' *4"G" %"&"C *'4"# %"&!7 6"&%7.=0 ';&H!+ +47 %"&" *'"$9" 8"$'#7 " ' 7 '&7!7 !" 7$'#'&" 8"
@' &" 6"&%7C *4" **"&" $" &$%" 7 ! :"$'.=/ "&" ' $" *'&6 *'#" ! ' &"*4"G7' &" 87 +"G'6 4 "&6
*'!4" "! *'@' +"G7 6"&%7==
"&" ' 84! *'&6 *'#" ! ' 8"H7&"$" &"*4"G7' !" 8" &" !7
' *4"G" %"&" *'4"# %"&!7 6"&%7 E%7FC " *4"G"7 ' $ ! 7$#' 87!" ' %"&.=N
"&" *'"$9" '@'& :"$& *; !" *'8&" $" *'#" !
$4"&! 7$'#'&' 8' *4"G" :"$ 7 +"G $"47 *4!+ *'4"!" 8' *'!
6"&%'=O 7&" "' *$'&' !&"%' #&"H')7 'H %"&" 7 +47 " 'H %"&"
4"# 'H ,%"- 5 #&"H " ' &"+' *4"G" %"7.ND 'H %"&" 7 $'+' #&"H"$" 6"&"C 47:87C "+&"%7. &"5'+
'#!7 +"" ' " %"&" 8" +' * +' 5 ' &" *'"$9"4" ":8&7
!" ' &"*4"G$"4" 7 ! %""C *" ' 7" 84" +' %"&".N1 'H L%"&"L 4"# #"#" L%"'$" ":8&"LC !" ' *$8& &"*4"G$"&" 7
! %"" E$4"""F.N2 "&' *'"$9"7 $7 (!"4&; *;"C && *'8&7 ":8&7 !7
:"$" &"*4"G7' *4!+ *'4"!" 8' *'! :"$&'C && %"&!'6"&%'. *""7 7 *'&' *'#' *'"$9"7 '"& &"#&"H"&;
&7+'&"" *9&6$&!' "#+'&'.N3 "&' "4' 7$#&' ":8&' &"*4"G77 ' &" 87 !" ' 7$#C 7& 4
*+" 7 %"&! *7H' &' '%'6$&' E7 "9'+ '!7I FC * *"+"
'@'&+ 7 "&! "( C !" ' ""$& $6 #"!&"C + 6@'
+'@7&"& 76$ #"!& &"4":7 76"H'.N
3.3. ' %"&"
' 8& !'7+ #" "#$"$")' %"&"C !; ' &"$' "+
&"$":&N0I
1. 8#+ &" +' !'")" 8'I
1F $#&' %"&' K 8"H7&"$"7 ' &"*4"G77 #" $7 87 !" 74"# "' &"&"%&"4& 'C +"7 (!"4& !""!' #&"& *&' *7)')7
:"$&6 87J'"C "4 "! +"7 #"5&7 7467 7 #"5 &"%&"4&'
*$''.2F #$#&' %"&' K &7 #&"H"&'C " 7$' ' "+ &" !"" &'!" :"$" +" *'8"&
'!&+! &'' " 6"&H 4 7!&' #$# &'!' 8'C " ' &' +:' *G
"+&"$&+ +'"+".
12
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
13/55
3F $#&' 4 "&' %"&' K 7!&7' 7 "%'4&!+ !&$'&%+ # 1O21.
6&'.
2. 8#+ &" $;7 %"&'I1F "5&' %"&' K 5 ' +"G" *$'" &"&' !&!7'&%' *"
' &"&' !&%7'&%' &" +"G' :5'.
2F e!"4&' %"&' K &$& + ' %9 $"$")' "$&; *;" #" (&"&")'"$&; ";"C " '! '!7&"& %9 + ' #"5" +"G' *$''.
3F ;8$&' %"&' K 7 $!' %"&' !' &'+67G77 7$# '+&' 8'C '
8 #86 $!; %"&" 84' $!' %'&' &" +"G'+ :57 #&"& #&"
%'&' +"G' 8'.3. 8#+ &" &$%7 #" 8"H7& %"&'I
1F "&' &" $'& 7$'#'&' 8' E%"&' ," $"4'+LF K 8"H7&"$"7 '
*4"G"7 &" $'& 7$'#'&' 8'C " *' $" 84!" $' %"&'I '&$'&"%"&" " $"4'+ ! !' ' &" $7 7$'#'&7 87 8"H7&"$" '&$'& *%'&"
$'& 8' *'%"4#"&" %"&" " $"4'+ ! !' ' %"&!"
*" "#4H" #"$& $' !$"4'" 8'
2F *'%(H&' %"&' K 8"H7&"$"7 ' *4"G"7 *'+" !4H& 7$'#'&' 8'E!46"+C 4"C !+" 4.FC " %"&! *''G')' ' "4& #":'& 7
"*47&+ #&7 +"G' $"47'
3F +8&$"&' %"&' K *+')7' ' !+8&"%" ," $"4'+- *'%(H&;%"&"C " '4' ' &" "4'&"$&' .&' !' "7 $'G (!"4& ('!"
*'H&' ! !; ' &"#+'&H& *+')77 ," $"4'+- *'%(H&'
%"&'.. 8#+ &" 78'!' 47H$")"I
1F 7&+&' 4 "+"4&' %"&' K $"!" :"$" ; "+"4& '@7' ;&
$+ *'8"+".2F 6$&' 4 !&$'&%&"4&' %"&' K !' 6$& +'@78&+ *"#7++
7$@77 $' 4 $5' :"$" #86 #"'&H!; &''" +'@78&' '!&+!'"")'C " +67 8 84"'"4&'C *"&' 4 +744"'"4& 6$'&'.
0. 8#+ &" 7"$&':')' +"G; &"&; %"&"I
1F &"+*&5!' %"&' K *$'G"&' %"&' !' 7$ #'+9" 7$#&%" *'+" #'+9
#$#&%C "! #'+9" #$#&%" *+')7' 7+*&6N/
2F &4$"&' %"&' K !' 7 6$'&' !+ +744"'"4&; !&(''&%"#+'@7 #'+"9" H4"&%" ?"C " !"&' >?".
3.. ('! %"&"
!&+! '('! &7+'&"" *'!%&H!' *4!' &'!' #'+9'*"#7+'$"7 *+'&' 7 $'&+" *""+'"" *+'& &" !' *+'&"
&7+'&"" #"#$" 7 &"%&"4& '!&+ 7 76+ #'+9"+"C 7H'&%+" 8&'
"#+'&' "&" 7 '& #'+9 +:' +" "#4H' '('!' 7 #"$& 74$"@'4$")"C !" :'9'&6 %9" @'4$")"C . &" 6"&H"$")' 7$#" 4 &" 78#"$")'
#$#".NN
'!&+! 'C *' ..44?"C "8'4' "#4!7' '!&' &'!&' '('!' %"&"C * H'+7 &'*'&+ '('!+ %"&" *"#7+'$" '('!"
13
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
14/55
! &" *9"$" &" %'&' 7$# ! ' +67 7$ +'+ *"%"4&'
"$&':'.NO "!@' ' ..'"' "#4!$" *+"&' '!7&"&'C !" '%"&'
'('!' %"&". +"& '('! &7 87;$""4 * )'+7 *+'&' 7 ;!7 %'&"+"C'!7&"& '('! 8 ' &4 &" '('!' 7 $'# " 7*7%+C " '%"& 8
87;$"4 $' *+'&' 7 %97 7"$&':')" *4"&6 84"&".OD
'+" . >''?7C &"#&"H"& '('! %"&' 7O1I 7%" &" %'&'C
7%" &" *'"*@'47 E678"! '(!"& 84"6")"FC
(!4"& 7%" #" 78")' :"$&; *;"C
"67+'& #" %"&!' *'6$' E$*!' #"'&%'FC
8"&" #"5&; +'" 76; :"$" E'#&' 4 !"#&'&' %"&'FC
8"&" "+*&6" 76; :"$" E"&"+*&5!' +''F.O2
&""$!7 "' ' *!"# 7%"" %"&' &" %'&'C (!4"& 7%" &" 78")'
:"$&; *;"C 6$&! '(%C +&*4C &"%&"4&7 *$'7C !7+74"$&
'$.
3.4.1.
"&" * *"$47 @'47' &" +")')' 7$#". 4' *!7*9')" &"&' 8'
#" #& %"&'C *$'G"$" ' ":)" +"G' 8'C 74' H'6" *"" 7$# &"&' 8'.
!+ 8+7 G' ' +") 7$#C #"$ *' $'6" %'&' +"G' 8'C +67G&
" +"G" *#$)" #"$9 *'8' &" +"G'+ :57C ."&" +:' 7%" &" %'&' &" "#4H' &"H&'C I
%"&" 7H' &" %'&' K "H& #" #& %"&'C
%"&" 7H' &" %'&' K #" +") #& %"&'C
%"&" 7H' &" %'&' K #" $'G #& %"&'
"&" &'G' 7%" &" %'&' &" +"G'+ :57 7 47H"7 !"" *$9&" +"G" *#$)"C * "84&+ %'&"+"C "! " 7$#&' %"&' &' 7H7
&" #"$& +"G'6 :5" &"&; %'&". ' 6"C !"" &' *$9&" !4H&" +"G; *#$"C %"&" +:' " &' 7H' &" %'&'C "! &"&
*"$"H *"&7 %'&7 #" #& %"&'.
'&' &" +"G'+ :57 +67 " ' *$' "H& #" #& %"&' !""*#$)" *5)" #"$' 7$#"C " 5!$ *#$)' 7 !&"&&C . &'
+67 " ' '. '&' &" +"G'+ :57 +67 " ' *$' #" +") #& %"&'C
"! 5!$ *#$)' &'7 !&"&&C $'G +67 " ' ' *$'G")'+
*7!$&. 47H"7 !"" *"' ":)" &" +"G'+ :57C " &'$9&" '*&7" # 7$#"C "" %'&' +67 *" #" $'G #$# $&' 7$#&; %"&".
*"$47C &" 87 !" ' 7$# 7 '& %"&! *7H'C %"&7 *4"G" 7$#&!.#& %"&' 7H' &" 7!7*"& 7$# &&' 8'C && +")')" 7$#" 8"C '*"" ":)" #" + 8+. ! &"& *"$"% :'4 " : :5' 4 "
*$'G" #$#C *9'& ' " %'&7 #" #& %"&'C 4 8" #" '"& )'& . "!
G' ' %'&" 8' #":" &" + &$7 ! ' 8 *' 7$@')" %"&"C " 7$#&!"+ (+"4& *4"G" #& %"&'C " $"& 6" & &"& *"$"%. +"7G 7
$7 " "$'+'& +'@7&"& 6$& %"&" &'+" (!"4&C $'G 764"$&+
14
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
15/55
#"5& !""!'C *'$"9$")' %"&'C " !7*%" &" *"$%"C *"4" ' 78H"'&"
*"$".
3.4.2. !
e!"4& '('!" %"&" ' ":"$" &" *$'G")' *;" :"$' * &$77$@')" %"&" 7 +'@7&"& 8& *+'.O3 #&" ' " %"&' *$'G"$"7 *;'
:"$'C && " 7 &' #&"H""& (!4"& *;. ""$&C 7 "$'+'&+ %"&!+
'++" *+"&" 746" %"&" &' *9"$")' $6" (!"4&6 '('!"C &'6C&"7* $"")' #"5&' 746' +"G' *#$)' +67G"$")' )'&6 "#$".
."&!$G +"" " (!"4& '('!" %"&" *'"$9" "+ '!7&"&
'('!" ! &" *9"$" !" &":& '$ *;" :"$'.O""'4 +$ #" 7$@')' %"&" 7 $* ' 8 #":'& 7 $7 *#")"
'('!"" #" *!7*9")" :"$&; *;"C ! ' 9'G+" &"4"# 7 '57
&''$")" #'+"9" :"$"O0 ? $"!"! " $" +$ *'"$9" #&"H""& '4'+'&
(&"&")" :"$&6 87J'" 7 +"5&+ #'+9"+" 7 "#$7 !' +"7 #":'&'
*84'+' *4!+ *!7*9")" *'#". $@')'+ %"&" *$'G"$")'+ %'&" &""7(!"4& *'! *; #" :"$7 ! 47:' #" (&"&")' #"'&H!6 87J'".
>'+"H!C !" 7 %'4 $*! #"'&%C $5' &' * '+ *!7*9")"%"&" !97H$ #" (&"&")' 87J'" E#$. (&"&!" %"&"FO/ " '+ '
#"8")'& #+'@7 :"$" H4"&%" 7&7" EH4"& 20.C "$ 2. F ? ' $"!"!
*'74$ #" (+")' %"&!' 7&'. & '%'6$&C (!"4& '('!" %"&!; ":8&" 5 7$'!
*'"$9" '4"$& #&"H""& #$ *;" :"$&6 87J'". " 4% 3. *!"#"& '
!"")' 7 &"*4" &'!&; *'#" 7 & '%'6$& 7 *'7 2DD2. ? 2DDN.C "
&" 4% . " ' *!"# 65)' *+'&' 7 &"*4" &'!&; *'#". 2DDN.6&*"$" #" &'!& *'#$")' EF ' &"*4"4" 7!7*& CO2/ +4
&'!&; *'#" 7 &' #&7 * 8!7 *$"" ?" "4; &'!&;*'#" 4 /C13f $5' &'6 7 + *'7 2DD=.6&'.O= 6" ' * &$7 *;" %"&" *!7*9'& #& /2.O1=.O0NC2/ C 5 *'"$9" 1/CD=f 7!7*&;
*;" &'!&; *'#" E$@' *46 1.F.ON
'@7+C 7*")'+ &" &"67 *"#7+" "84#"% *7:$")7 &' '%'6$&' $*!' #"'&%' EFOO ? $'+'& *"#7+ 6$& 7*
&" &"67 D1.D=.2DDN.6&' ? 4"# *'*'&6 +")')" 7!")" %"&" 76;
+'" "(&' &'"(&' #"5' 7 6$& #+'@7 E 1.1.2DDO.6&'%"&" ' 7!&7" #" ! =.DDD 67*" *#$" *'!4+ # 1DDFC ! ' **7&
7!")' $; +'" H'!7' 7 "#897 *' 6&" "&" 7*")" &" &"67 $6
*"#7+" E2D13.6&'F. " %'&" &" $'!+ :57 7 *$ *4$& 2DDN. 6&'
' $' &":&6 "" 7$#" C " +' ' 7'%" &" *" *;" 7$#"E%"&" ?"F. +'&" ' $'4" *"" *;" %"&" 7 76+
*47657 2DDN.6&'C ! ' #&"H""& 7 7*'8 " "+ 7 *$+ *47657
E4!" 0. 4!" /.F.
3.4.3. " #
15
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
16/55
"H'5G "67+'& ! ' ! *$ 48&' *96$&!' "#+'&'
'' #"5" +"G; *#$@"H". 6$&! '(% ' &"#&"H"& *!"#"'9 !'6
!' *&'& 48&' *96$&!' "#+'&'.1D0 $'G")' $'& !7!7& &'*4"6@'&; &'!&!7'&&; '!&+" 74' #4"6")" +'@7&"&
!&!7'&! 7"!+% $ *$'G")7 6$&!6 '(%". " &"H& #" '5"$")'
*84'+" 6$&!6 '(%" *+)' ' #"5" +"G' *#$)'. +"7G 7 $7" ' 6$&! '(% +:' +") *$'G")'+ #$#" g4 +")')'+ 7$#"C
*'8& ' "64'" 7%" %"&" ? !" &"#&"H"&'6 &7+'&" #"5' +"G'
*#$)' ? &" $' '4'+'&'.
"&' *'"$9"7 8"'7 48&+ *!7 8" *'! +'@7:"$&;6"&%". " $' 76' 8"'' %"&' 7H7 &" *!7*9')' *#$". 67G' '
$ " G' *$'G")' %'&" &"&; *#$" $ +") ":) #" )+".
")" ":)" #" *#$+" # &"&$" $ );$+ +")'+ 7$#7C *" ' * +&$7 +67G 7%" &" +")')' 6$&!6 '(%". '@7+C 7%" %"&" &"
6$&! '(% &' %*97' ' &" $+C &"H64'&'+ +';"+7.
' 6" 5 7 *#$ &"&6 *'!4" &"+')'& (&"4& *5)C
& ' !' !" *#$& &*7. $ ' *'8& #":'& 7 +"4+ '!&+"+"!"!$" ' 8"&!;'%'6$"H!"C !" &'+" +67G& " *#$ 5! "*"#&
*#$" 7476". $'G")' %'&" 7$#&; &*7" $ *$'G")7 %'&" (&"4&;
*#$" +"G; *#$@"H" * + &$7 +")')7 );$' !&!7'&& #$#&' *8&. &"4#+ 6 +';"+" *"' H64'& " *$'G")' %"&"
7H' &" +")')' #$#" 7*7%7 7$#". $'&7"4& +")')' 7$#" $;
*#$" 7 $'+' *#$ &'6"$& !+*'#"& '('!" &" 76 "&C !' 64'" 7 +")')7 *#$)' #$#". '('!" * * *")7 7*7%'
7$#"
' "#4!" 7 %'&"+" !' ' (+"7 7 47H"7 $!6 &$" %"&!'#"5' &6 &$" ! 8 ' (+" &" 8"# 48&' +'@7&"&' "#+'&'
*'"$9" '!"& "&(' '7" +"G; *5"H" E(&"4&; '*7!%&;F !" #"5G'&+ +"G+ *#$@"H+". " &$7 6" #"!97H7'+ "$!7 %"&!7 #"57 +"G; *#$@"H" &' *4"G"7 "& *#$@"H *$
!; 7 #$"&H& 7+''&' #"5&' +''. 4"G"7 ; +"G *5"H 8'# 8#" &"
" 4 ' &"4"#' 7 (' (&"4&' 4 '*7!%&' *5)'. !4! 7 *'&+
47H"'$+" *'G" :5&" 7!7" &' #$9"$" *$'G")' %'&"C +:' '!&"$" " ' "+ 54 *'"*@'4' '7" 7 ! :"$&6C " &" 5'7
*$"&6 '!" "4!"%' '7" # );$' '(!"&' 7 &''(!"&7 7*'87.
"8'4 1.1D/ $+ " ' 7 & '%'6$& 7 *'7 2DD3?2DDN. 6&'54 !&"&&6 "" *!$'& 7$#" #$#+C " '! 7 2DD=. 2DDN. 6&
4"# &'#&"&6 +")')" *9&6$&!6 '(%"C . 4"# *"" $' *' "
0C3f E7 2DD/.6&F &" 2C=f 7 2DD=.6& 1C22f 7 2DDN.6&.
3.4.4. $ % % %!%
';""+ *$'G")" %"&" 74' *$'G")" %"&!' #"5' (7&!%&5' 7
+"4+ $'4!+ '!&+"+". '@7+C &' '('!" &" %'&' &' . "+'C 7 +"4+'!&+"+" !"!$" ' &" '%'6$&"C #86 4+"& :5" &' *'
74$ #" "#$ $'G'6 &$" !&!7'&&. ")" +"G" !&!7'&%" &" "&
16
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
17/55
*&7'C 7 74$+" #"$'&6 :5" #&"H $'G &$ %'&". & '%'6$&
&' * *#$& '! 7 !+' * $5' &'!4! #&"H"&; *#$@"H".
"!$" :5&" 7!7" *'"$9" '"4&7 7"%7 #" (+")' +&*4!; 4 789'+ 47H"7 46*4!; %'&". ' 6"C $'& ' ! +"4; '!&+" $":&"
#" 5 &' #86 &!' +"G' ":)' &' +67 " 7H7 &" %'&' 7$#&; *#$".
3.4.&. ' ( !
"&" +:' 7%" &" +"G7 *#$)7 &" $5' &"H&" I *$'G")'+%'&" 7$#&' 8'C !" ' $'+'& *#$ 7 H& #'+9C "' *":)" '
8' &" +"G'+ :57C " 5 7H' &" *" *#$)' ' 8'C *$'G")'+ %"&"
&" $&' 76 '*7!%& +"'"4 #" *#$)7 +"G' 8'C 7H' ' &"*$'G")' 5!$" *#$)' +"G' 8'C " +' &" +")')' !&!7'&!'
*8& 7 &7 &" &"& :5'C 5 G' ' "# &" +")')' +"G'
*#$)'.
$@')' 6"&H')" 48' !$" 7 +'@7&"& '!&+! "#+'& *"$"$"
' &'"$5'&+" +"G'6 g4 +'@7&"&6 :5"1DN. "H'5G "67+'&6"&H')" ' "67+'& +4"' &7' !7 '8" 5 ! &' "H" " 8 ' +64"
& &"&+ !&!7'&%+. "&!" #"5&" *4!" +" #" %97+'"$")' #"57 &"%&"4&' *$''C 7 )'&+ *!97H$")7 $'!+ 8&+
!$+". "&" +" &":"& 7%" &" 7+'"$")' "#$ *$''C "4 *
'@$")7 &$" %"&!' #"5' '8" 8" *":)7 &" " %"&!" #"5" &'*'@' 7 $7 7*&C && " &' &"& $5' 5'' &'6 !.
#&"H " %"&!" *4!" +" *" *$'& " *+*& '"6$"
!'!%+ &" $"! *'+'G" 7 *$'C 76+ 'H+"C '8" +" &" 7+7 " %"&"
* #86 *$''C " &' 8&7. &$& %9 7$@')" %"&" &' 8 '8" 8(!"4&6 !""!'"C && *7)')' :"$&6 87J'"C &'6 6$""7G &$ #"5'
&"%&"4&' *$''. " ' #"5" 64'" !# (&"&! *''G')' 7$#&'C'(&' 8'C &$" %'&' $'&' 4 4H&' +"G' 8'C "4 * +' +"G"8" &' +' +" *$4'6$"& *4:" &" :57 7 447 %"&!' !+*'"%'
)'#&' &''(!"&C &'"%&"4& +&*4!6 *4:"" &" :571DO. #
&"$''&6 *#4"# " ' #&"H')' %"&' 7 +'@7&"& 8& "#+'& $'4! &"*' 7 #"5 &"%&"4&' *$''C " *' 6" +" $'4! 7%" &" (+")'
*&7' *":)'C ' &$ %'&" &" +"G'+ :57.
&"H&C *'8& ' "!&7 " :"$' *+G7 8 '(&"&' *"$9'&'%"&!' *4!' +67 7%" &" 4"!5"$")' &'6"%!; *%'" #+'@7
&"%&"4&; "&; !+*"&"C "$")'+ %"&!; 4"!5%" 48@')"
+74" ' 74"6")' "&6 !"*"4" 7 *$'7.
"" ' 6$ %"&! #"5 &"%&"4&' *$''C *'8& 7 '*+"" &'!4! "*'!""I
o +&"4&"C '('!$&"C &' '('!$&" 7!7*&" %"&!" #"5"11D ? +&"4&"
%"&!" #"5" K $"!" :"$" '6745' &+&"4&7 %"&!7 *4!7 &"
&"%&"4&+ &$7C !+ 7 '(&"&' *5' 6"&%' #"5' &"%&"4&'*$''. &7 *'%#&C !&!'& *!"#"'9 7 +47 $&' %"&!6
17
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
18/55
*''G')"C "4 ' *'%#"7 *#$)" *#$ ! 7 8& #" 7!7*&
*$'& "#$.
o ('!$&" %"&!" #"5" K #" "#4!7 &+&"4&' #"5'C '('!$&"
#"5" 64'" ' !# !&!'&' #"5&' '8'C );$7 $&7 *+'&7C "'"4#77 ' !# %"&!7 "(7C 7$#&' #$#&' !$'C #"8"&' 7$#" #$#"
4.o ' '('!$&" %"&!" #"5" K ' 7$" '('!$&" #"5" !6$"&"
*+'&+ !7" &"%&"4&' $"47'. " !7" +"G' $"47' *!7*97' 7$#C 5
7H' &" 7$#&' %'&'C " *'& &" "+7 !4!H&7 7$#".
o !7*&" #"5" K '@'&6 '!" *$'' #"H7&"$" ' &" &"H& " ' *
'('!$&' #"5' " #"5" 74$9'&" *+'&+ !7"C && *+'&"
!7" &"%&"4&' $"47' 7H' &" '*'& #"5'C +:' 6" *$'G" 4 +")C
#"$& 6" " 4 ' 7 *")7 *$'G")' 4 +")')' $'& &"%&"4&'$"47'.
'!& &'!& '('! %"&!' #"5' K '('! %"&!' #"5' +"7
*'8& #&"H')' #" $"!6 7H'&!" 7 $")!6$&!+ *4$")7C ' ; ' *'8&
*" "&"4#" " 4 7 *+''& 7!7*& $")!6$&! *4% :"$'.6$""7G '('! *'&; &7+'&"" $")!6$&!' *4!' $9$ 7 7
$+ '6+'&+" &"%&"4&' *$'' &" +! &" +"! &$7111. '! $":&;
'('!"" H77 ' ! 7$#&; %"&" &" $" &"H&"I 7$#&" 8" !7*9" ' #" #&*4"G'&' %"&'C " "! $"'& *; *$'G"$" :"$& 87J'. $@')' %"&" 4
*$'G")' %"&!6 *''G')" &'#8':& $ *$'G")" %'&" 7$#&;
*#$"C 5 +:' $' +")')" *5)' 7$#&' 8'. $" '('! ' 7'!& $'# " '4"H&5G7 '+&' *&7' +"G' *":)' #" "&+ 8+.
"+ *"H7& &+&"4&' %"&!' #"5' ' $4 '&"$"& $ ' &"
H"$")' $'& # %"&!' "('. "&!" *" "H7&" ' *'+" (+74I
e+74" 1.I "H7& %"&!' *'1D
_ ? %"&!" *
^h ? %'&" 7$#&6 *#$" 7$'G"&" #" #& %"&!' *'
^ ? %'&" 7$#&6 *#$" *' %")')"
:" *" '4"H& *":)' +")' 7H' &" "#4!7 7 *":)113C !
$4 '4"H&" +"G" *":)" 7H' &" &"&6 *#$@"H" " *'7#+' ''"%"&!6 *''G')" " &' 8 #678 #&""& :5" #" *4"+"& $; *#$".
"& &'!& '('!"C ! H' !' &"%&"4& *#$@"HC ' +67G&
10 $J6 /. = M# ( ! 6 ] !% !
% ! 6 $ Q6 .1S\3Q6 M% ,6 1QQ4.
18
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
19/55
*$5')" %'&" '&"!; 4 4H&; *#$" &$" %"&!6 *''G')"C 5
*& *$'G")7 #""'C "4 76' "&' $ #&"H " ' %"&!+ *''G')'+
!$"7 4"8 &"%&"4&' *#$)'C 5 !# 7: *' +:' $' &'6"$&; ('!"" !"" :"$" 48'"4#7' $")!6$&! *4$")'. "$"
%"&!6 *''G')" &'!& @'47' &" +")$")' $'& &"%&"4&'
$"47'C ' ' #86 $'G; %'&" 7$#&' +"G' 8' #" '&%7 &"%&"4&' $"47' +:'!7* +")' *#$"C &'6 *' 7$@')" 4 *$'G")" %"&". &'!& '('!
7$@')" 4 *$'G")" %"&" 64'" ' 7 *'4'$")7 *;" 7&7" &"%&"4&'
*$''C &" &"H& " ' $"'&" "!7+74"%" # &"*'H& 7*'5&; '!"
*$'' *'4'$" 7 +")' *7!$&" *7H" *$''.:' ' #"!97H " *' *#$& '('! %"&"C " ' *' $'6"
*+"4&" %"&!" #"5" &"%&"4&' *$'' 7%" &" "$&':7 6$&!6
84"&". "! *' &'6"$& '('! 7$@')" 4 *$'G")" %"&"C !; '&"$' &"#&"H"&I +")')' *;" :"$&6 87J'"C +")')' 8+" $'!'
6$&'C '87%" ;!" *5"H" *'+" *#$@"H+"C *'4'$")'
*;" *#$@"H" &" $'!+ &$7 *'+" &''&"84&+ *#$@"H+" 7&7"
&"%&"4&' '!&+'C *$'G")' %'&"C ' +")$")' 4H&6 84"6")" $"!6*'&%".
).4.). *%
"&" * *"$47 &' @'47' "+ &"I 7$#C %'&7C *#$)7 *#$ &" !
' 7$''&"C $'G $'+'& @'47' &" 76' ("!'C !" &" *#$' ! 7 *$'#"&
" *#$)+ *#$"C #" ! ' 7$''&" %"&". $"!$ '$ %"&" &"#$" '
!7+74"$&+ '$+. 7+74"$& '$ %"&" +:' 8 ;#&"4& $'!"4&.
#&"4& '$ %"&' 64'" ' 7 '$7 &" 787' *#$" #" ! '7$''&" %"&". '!"4& '$ 64'" ' '$+ %"&'C &' "+ &" (&"4&'*#$'C $'G &" $&' 76 '*7!%& +"'"4C !; ' *#$'
(&"4& *#$.
/.0. "&!" *"
&$C $&" E%"&!;F ":8&" EC "((F ' *"H7&"$" 7# *+G $""84' ? %"&!' $'& E$C $"47'FC *' %"&' EC 7iFC !4H&' EjC j7"&iFC
&" 9''G &"H&I
e+74" 2.I "H7& $&' %"&!; ":8&"11
134546C k7 &$H"&+ '&%"+"l.
L" $"4'+L *" jm1C " ! *'%(H&; %"&!; *" nm1.
11U5D6 k.= dAD5GCD >ABAe?AH e@ XWA@EWA f:GG5EF@ W f?HEAH ;?W d?:gh@CDA iAAAWEj56
:g.C5.6 2S.6 @5.43
19
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
20/55
"&!" *" o ' '@7' *7'+ %"&!6 "(&6 $"$")" 7 %"&!
"( E_C _X`U]p` _Z[``QYQ_[UQ]qF #"$ #'+9' *'!4" E]C ]TQ\QqF $'+'&!6*'" *&5')" %"&!' *"$' EUQCUQpRF.
e+74" 3.I '@$")' %"&!' *'12
57891:
'+" +'C ! 7$#" ' #+'&" %"&!; *''G')" #"$&" $""84 nC j
E_]C UQF.
"&!" *" ' 8H"& #":'&" $&" %"&' !" ' &"*4"G7' #" '&7 $78'. &" ' 7 %"&! "( +:' *"$ 7 $7 *%'&" E"! ' &"*4"" %"&'
$5 * $'& 8'F 4 7 '@'&+ (!&+ &$H"&+ #&7 E7!4! ' %"&"
&"*4"G7' * '&% +'' 8'F13.
%"&!+ *"+" *"#7+'$"+ *"! 4 "*47&7 $'& !" '*+')7' &" %"&!7 &$%711=. $5' $" %"&!; *" !; '
&"$' &"$":&'I
1. 8#+ &" &"H& #":"$")" %"&!' *'I %"&!' *' 7 *!7 K *+')77 ' ! ," $"4'+- %"&"
%"&" 7 "*47&+ #&7 K *+')7' ' ! *'%(H&; %"&"
2. 8#+ &" "*&I +&+"4&' %"&!' *' K ' &"+")' '4"$& *''G')' 7$#&' 8'
!' '8" *! "#4!7 #+'@7 !7*9' +"G' 8' '(&' 7$#&'
8'
+"!+"4&' %"&!' *' K ' &"$'G' '4"$& *''G')' 7$#&' 8' %"&!' *' 7 "*&7 +&+"4&; +"!+"4&; K '@'&' 7
8&+ ("!+"C &*.C '*'& 8"'C *'('")' *'&;
$")!6$&!; *"&'"C $+ 8'C 87J'!+ *;+" %"&"
4.3. 8#+ &" "+"4& 47H$")"I
"+"4&' 4 "7&+&' %"&!' *' K '@7' ; "+"4& $"!"
:"$" !&$'&%&"4&' %"&!' *' K #"'&H! ; 6$""7 :"$' *"&'.
).&.1. " ! " # 11+
"&!" "(" #" 2DDO.6&711O ": $5' !4&" %"&!; *"C .": &+&"4&7 *' %"&' !' 7 **"&' '8"+" 76$" 48&
12leW6 @5.44
13i:Hmnm.6 V.= kEA@jE 5EFE6 :g.C5.6 @5.1&.
20
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
21/55
6$& !' ' &" '%'6$&" #"!97H4" 7 !$7 84"'"4&' +744"'"4&'
"")' EeC C 7!"12DF.
*' 7 %"&! "( #&"H"$"7 !4! *%'&"" '8" &"*4" &" +'%"&' * 7$@'& %"&! &$% E$'&F. " 8 ' 8 #& %"&' !
'8" " ' *4"C &" %"&!7 &$%7 *+')7' ' *" %"&' # %"&!' "('C
*+'&+ *%'&&6 "H7&" EfF.*' 7 %"&! "( **"&' 7 7 "*&7 D E89':'&' !"%+ ,1-F
10f. "&:7 %"&!7 *7 ,1- 764"$&+ +"7 *47*#$ &'! 6$
*#$ !" &*.CI 8"&"&'C !!$ ";C H"C +"'?H"C 88'C $"&4"C %+'C !""&(4GC
+75!"& ";C !!!C !*"C *"4+& "; '#6C '+' 4"&"C '+' *"+7!"C '+'5"("&!'C "("C 8"+87$" !"C 79' !!!"C *"4+& !!$ 79'C !"!"?
$ 7 #&7 . "+C &'! +&'"4 7'C "&"% !"+'& 76"9 #" !!$")'C
&"("C +4"#& 6$ !'#&!6 *"C '4'!H&" '&'6"C 6$ 4'!$C !"47+$"@78$" "+&7+?(("C *& !"7H7!C $' !:'C . "$'G7 %"&!7 *7C
10fC +"7I "4!;4&" *G" E$&C $'+7C $!C $)"!C "!"C 4!' 76"
"4!;4&" *G"FC *'"@'$&' 7$"&" E%6"'C %6"4 %6"''FM *#$
"!4" ! ' 7*'89"$"7 7 !7;)C "4'7C !"&%'4"C #" 7&7"5)7 '!"%7 4H&7 7*'87M *7&H! "7+84M '$4$'C *59C 4$"H!' *75!'C $"#75&'
*75!' *75!' #" *$& 84$C ' 76 47!7#& *#$.
21
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
22/55
. ;
74$+" 648"4#"%'C 8#6 "" +'@7&"&' 6$&'C !" 74$+"
&"+#")" *%'" *7:$")" &' '%'6$&' 7 $*!7 7&7C *"$977' &$' *'8' #" 7&"*'@')'+ "#$'+ 75$'&?'!&+!6 '+" &'
'%'6$&' 7 $;7 )'6$6 *4"6@"$")" 7!97H$")" 7 !$' +'@7&"&;
"&"". " $"$")' $; *'8" 7$@77 ' %9'$ #""%C ! 'C #+'@7"46C &' &" '7!7")' ;"+"%7 *$'&6 '+" &'
'%'6$&'C 7 !4"7 " +'@7&"&+ &+"+" "&"+"C *' $'6"C 7 !4"7 "
"&"+" $*!' 7&'. + *64'7C 7 %97 *$'G")" 7!7*&6 '*'&"'('!$& *$'&6 '+" C &'*;& ' ;"+$" 7&"*'
%"&! '+ &' '%'6$&' ! *'"$9" '"& &"$":&; '6+'&""
&"%&"4&6 *$'&6 '+".
!&'!7 &"$''&' *84'+"!' ":$")" '(&5' ' &"7H& *84'+
":$")"I"&! '+ &' '%'6$&' ' &"4"# 7 *7H7 &:'6 '*'&"
'(!"& '('!$& 7 &7 &" #"'&H! %"&! '+ $*!' 7&'C+"7G 7 $7 9''G' !97H&' 7#!'I
&'**7&7 7!4"@'& #"!&"$$" " #"!&"$$+ $*!' 7&' E"j7
%++7&"'F 76+ '4'$"&&+ +'@7&"&+ !&$'&%"+" "&"+"C
&'$9& "#$'&" "$'+'&" %"&!" 7*"$" 7 *64'7 )'&' 6""%'
'+" 7*"$9")"C
&'$9& "#$'& '('!$"& '+ #" 7*"$9")' 97!+ '7+" !
*:"$" #")' 7$@'&; %9'$" %"&!' 7*"$' C
&'$9& "#$'& '*'& %"&!' '!'C &'$9& "#$'& '+ &'&' '$#' 7&7" %"&!' 7*"$' C
&'$9& "#$'& '+ #" 87H"$")' #"*4'&!" %"&!' 7*"$' C
"! '*'& "#$" *"&'$" "")' #+'@7 %"&' *$'&; 78'!""C
&'$9& "#$'&" "")" %"&' " :"$&+ 6"&+" 7 C '+'@7&"&+ '4+" #" &"J *$@')' #"!&"C
&'*")' "#$'&6 '+" #" 7*"$9")' #!+ !" &'6"4&6 '4'+'&"
%"&!6 '+" C
&'$9& "#$'& '+ #$5"$")" &'*'&; *'"%" %"&!' !&4'
&" "'++"C &" :"$& 6"&% 7 7&7"5) C 7 %97 4"!5"$")"!" 6$&' $'+'&6 67"$")" &"*4"' ":8&" #"5' 6"@"&"C
&'$9& "#$'& '+ *$#" ! *:"$" '(!"&7 %"&!7 !&47C
&'$9& "#$'& &7 %"&!' $'& 7 !4"7 " +'@7&"&+
*"$4+"C
&'$9& "#$'& &7 *'!4" 8'C
&'$9& "#$'& &7 %"&!' "('C
&'$9"& '*'& '(!"& '('!$& 47:8' #" &"!&"&' !&4'
'$#7 7&7" %"&!' 7*"$' C
22
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
23/55
&'$9& "#$'& '+ #" !$")'C *'H"$")' ":$")' %"&!;
*'$""C ' **'+7 47H"'$" #" 6)')' *'!5%"C
&'**7& '(&"&" 746" %"&' 7 *64'7 #"5' *"$" &'4'!7"4&6
$4"&5$"C
&''(&"& &"%&"4& '+ #" *$'G")' *5' 67& +'@7&"&6
4"&%" &"8"$'C
&'$9& "#$'&" &("7!7" &'""! &'*;&' *'+' !" *:"$"
*4$&7 "'67 %"&!' 7*"$' C 7 %'4&C
&'$9& "#$'& '+ (7&!%&")" 4"8"!' 47:8' E%"&!'
4"8"' F !" *:"$" 7!7*&7 %"&!7 *4$&7 "'67C
&'$9"& '*'& "#$" 47:8' #" &(+"%&' ';&46' E'!" #" F
!" 7 **7& *:"$" "'67 %"&!' 7*"$' C 7 !4"7 "+'@7&"&+ &+"+".
!&'!7 &"$''&' *84'+"!' 7$@'&6 *84'+" ":$")"C '(&"&
' *'+' &"7H&6 ":$")"I ": '4'$"&&' !""!'!' !97H&;'4'+'&"" %"&!6 '+" &' '%'6$&' 7 *%'7 *7:$")" 7 $*!7
7&7C ' *'4: *+"4& '5')' E+'4F %"&!6 '+" 7 $;7 *$'G")"
7!7*&' '(!"& '('!$& *$'&6 '+" &' '%'6$&'.'+" +'C 7 %97 '@$")" +'4" #" *4"6@"$")' E'(+7F %"&!6 '+"
&' '%'6$&' 7 *%'7 &'6"%" 7 $*!7 7&7C *'8& ' ":
8+C &''C 6"&%' ':5" !97H&; "!$& (7&!%&"4&; &4"%" 7%"&!+ '+7 C 7+'"$"7G *":)7C *' $'6"C &" %"&!7 "+&"%7
&' '%'6$&' !" !97H&6 (7&!%&"4&6 &%" E'4'+'&"F 64"$&&'
"!$& !' ' &' &" 7*"$9")' 7!7*&+ %"&!+ '++ &' '%'6$&'. " 7 $;7C &'*;& ' E'F*+"4#$" '(&%' "$'+'&6
%"&!6 '+"C 7 *5'+ +47C C *'%(H&'C '(&%7 "$'+'&6 %"&!6'+" &' '%'6$&' 7 "+ 74$+". &!'&'C *'8& ' 7$ +'4
%"&!6 '+" ! '8" " 87' *+"4& '('!$"& '(!""& " "*'!")'6$' (7&!%&"4&' 746' 7 *%'7 '$*!; &'6"%" &' '%'6$&'C . 7
*%'7 $"$")" *7&*"$&6 H4"&$" &' '%'6$&' 7 $*! 7&C !""
G' %"&! '+ &' '%'6$&' *" &'6"4&+ '4'+'&+ #"'&H!6%"&!6 '+" $*!' 7&'.
"&! '+ ' '@'&6 '+"C *'+ 7 !$7 5'6 '+!6
!7:')". e7&!%&")' *'+" !" "+"4&6 '4" ' *$'#"& $"$")'+%9'$" '(&"&; 7!7*&+ '++C 7 !+' ' +"&('77 #"!& "#$"
+"G'6 :5". 4"#'G 6"C %"&! '+ *'"$9" "4'!H! '&$
'@'&; &"7H& 7$@'&; "#&")" &$&+ '4$+" &7+" E&*.C%"&!" 8"C %"&!" $'&C %"&! *7H'C .FC '@'&6 8"&7+'&"" !+" ' !&!'& $"77 )'6$ %9'$ E%"&"C *'4'$+"&C
"+*4"+"& 4.F. "&! '+C !" *'+ 5'6 '+" +'@7&"&;
'!&+!; &"C $7 (7&!%7 $"7' 7 !4"7 " &''+" %9'$+" 5'6'+" '@'&' #'+9'. '+ +'@7&"&; '!&+!; &" $"7' '(&"&'
%9'$' 7#""+& *$'#"&+ +'@78& 74$9'&+ (7&!%&")'+C *' %"&!6C
5 *9&6$&!6C '$#&6 !'&?+&'"&6 '+". +""&
23
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
24/55
!+*4'!&'C $ '+ 7 &'6"4& '4$ 5'6 *$'&6 '+"C " $" !"
*'+ 7!7*&6 '+" 75$'& '!&+!6 "#$" '&' #'+9'.1N2
&"H&C %"&! '+ *'"$9" &"7H&7 %*4&7 H ' #"""! "'! !' 7$C '(&5' "#" &7' &7+'&' %"&!'
#"5' &"%&"4&' *$'' 7 8& "#+'& " &"&$+C 7 74$+" @'4$")"
#"!& :5&' *$''. " 8 $"4 $7 (7&!%7C %"&! '+C !"&"7H&" %*4&"C ! "#&")" 76; '!&+!; &"7!" E&*.C '"
+'@7&"&; '!&+!; &"C *9&?6$&! '+C '$#& '+C
+'@7&"&' (&"&' .F. ' 6"C %"&! '+ ! #&")" # 76;
84"C *' $'6" # 84" *"$&; &"7!"C ';&H!; 76; &"7H&;%*4&".1N3
(+"4& *"$&+ +47C %"&! '+ ' *"$&6 '+" '@'&'
#'+9'. & &""' !" %"&! 7$''&'C && &'*!&$'& 7$''& *"$:"$' " "7&+&+ *"$&+ 47!"+" '6745' (7&!%&")' $6" *'+".
:"$" $"7' &5')'+ #"!&"C *J"!&!; "!"" 76; **" !+" '
7$@77 &7 &7+'& %"&!6 '+". &$ %"&!6 '+"
'674"& 7 &'' 7$''&' :"$' " 8'#8' #"57 +"G' *#$)' +'@7&"&' !&!7'&%' !" '4'+'&7 "#$&' *4!'.1N
4"#'G $"!$6 *7*"C %"&! '+ +:' " ' '(&5' !"
'&$ %"&!6 '+" !" &"7H&' %*4&' &'6"4& *$'&6 *"$&6 '+" '@'&' #'+9' !+ ' !&!'& $"77 %9'$ '+". "&!
'+ %"&!" *4!" !" &"7H&" %*4&" 87;$""C *' $'6"C '!"
*")"C '!" "&"4#' *#&"' %"&! #"5 +"G'6 '!&+!6 *"C%"& !" &7+'&7 "!$' #"5'C !" 76+ 84%+" #"5' +"G'
*#$)' 7 "#$7.1N0
"&' +&6; "7" # 84" %"&" H' ' %"&! '+ '(&5' 7)'6$+ 7:'+ #&"H')7C 7 7:'+ +47 'HC . !" %"&! '+ 7 (+"4&+
+47 ! *'"$9" !7* **" # 84" %"&"C %"&!6 &"J" %")')"8' ! ' *+')7' &" '@'&+ *7H7.1N/
"&! '+ $"!' #'+9' &' *'"$9" &'5 #$'& +"6&"&
*$'&6 '+" ' #'+9'. "&! '+ '@'&' #'+9' *'"$9" ""$&
*$'&6 '+" ' #'+9'. ' +:' ' #"+4 "#$ *$'&6 '+" '@'&'
#'+9' 8'# "#$" %"&!6 '+" ' #'+9'.1N= " &'6"4& *$'&6'+" 7*5'C & '(&5' *"$4" * !+" ' +"7 $4"" +"G" *"$&"
(#H!" 4%" !" 7*"$9"7 '!&+!' &' " &"&$+ 7 84" %"&!'
#"5' +"G' *#$)'. "&! '+C !" &'6"4& *$'&6 '+"'&' #'+9'C +" " 87' 7"64"5'& " *"$+"C 8"$'#"+" 6$&+" 7$@'&+
'+!+ '5')+" 7 76+ *'++"I *9&6$&!+C '$#&+C *'!+C
+&'"&+C '+7 %'&" .1NN"&! '+ ' 7 &$ 7!7*&" *"$&" '674"$"C !" ' 7#""+& *$'#"&"
"! " '6745' $' &' ! 7 $'#"& #" #4"#"! 74"#"! 4%" 7 :"$7 # :"$'C
!" #$# 7$# 8".1NO *' 6" 5 *'"$9" #"!7:'&7 %'4&7C %"&!
'+ ' "+ *'+ 7!7*&6 (!4"&6 '+" #"$ *4!' "#$" +"G'6:5".1OD
"&! '+ ' #"&$" &" %"&!+ 7$''&'7 !" &'*!&$'&+ *"$7
'&' "+"4&'C 7$''&' :"$'. >'& ' "7&+& *"$ " '6745' '+ %"&!'
24
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
25/55
#"5' +"G'6 '!&+!6 *". $ 7$''&' :"$" $"7' &5')'+
'@'&; #"!&" **" # 84" %"&!6 '+" !" (+"4& *"$&' "!' !
' +"7 *$ * %'& *'7#+")" '*'$&; +'" "&' :"$'.'*'&" ' *$'#"& 7#""+&" #"$& *'+" ! '67457 84"
8&' "#+'&' " &"&$+C I %"&!C *9&6$&! '$#& '+.
& * $ (7&!% *'"$9"7 '&7 "+"4&7 %'4&7 !" $"7'*'!$"&' '('!' 7 8& "#+'& " &"&$+. " ' &+"4& " 'C *'
**" # 84" %"&!6 '+"C *$@')' **" *'8& # 84" *9&?
6$&!6 '+"C @'4+H& '$#&6 '+" &"4"# 7 &"4':& 6"&" %"&!'
47:8'.'! "7C *4"#'G "" &"$''&6C %"&! '+ 5' '(&57 !"
#"# +"'"4&6 (+"4& *"$&6 ":"" *"$". +"'"4&+ +47C %"&!
'+ ' #"# 7$''&' $9' *"$ '&' #'+9' " "+"4& 7'@7' $ '+%"&!' #"5'. (+"4&+ +47C *4H!" $9" :"$' 7 84" %"&!'
#"5' #":"$" ' 84!$")'+ (+"4& *"$&; **" !+" ' '67457 *"$"C
8"$'#' 6$& +"G; *"$&; (#H!; 4%" 7 8& "#+'& "
&"&$+C !"! 8 ' 8'#8'4" '(!"&" #"5" +"G' *#$)' **7&"!&4" '!&+!; !$" " &"&$+.
"&! '+ 'C &"H'C &'#"84"#"& #"# 7 +&68&+ *'!+"
76H&6 '!&+!6 "#$"C #"+ 7"+"C "&"4#"+" 76+ 7H&+*784!"%"+" !' '"7 *7H' *9&6$&!6 *4$")" '@'&' #'+9'.
"! $'+" H' #"# 7 7H& !+7&!"%C ! #"' 76H&; *6"+"
"#$" *$''C && &5')" ; +'" 4 +'" '!7G' '!&+!' *4!'C*"+ L%"&! '+L 5 &' 8"5)'&. B"! &'!' '(&%' !' 7 "' &'
#":"$"7 !+*4'!& *"$ ":" 6 *+"C *' $'6" #86 $'+'&" !"" 7 &'!'
(+74"%' "'C !" '*'&" *$'&6 "#$" 7!97H'& *$'' *+""&':"$' 7 &7 &" '&$' !'")" $'!' '!&+'.
&" r'!$G ! *!75"$" " '(&5' *"+ %"&!6 '+" *4"# #"!97H!" " L%"&! '+ '&' #'+9' 87;$"" $' **' # 84" %"&!6&"J" %")')" 8' ! ' *+')77 &" )'&+ %"&!+ *7H7L. )'+7 8
%"&! '+ *'"$9" !7* **" %"&!+ &"J7 %")')7 8' ! '
*+')7' &" %"&!+ *7H7 '@'&' :"$'.1O1
4"#'G $' '(&%' %"&!6 '+"C #'+9' !' 7 '674"$7*9&6$&!' "#+'&' 7'4' " $" $5' **"C " &' ' &" %"&! &"J
%")')' 8' +"7 %"&! '+. &'C *"!C #'+9' !' #86 +"46 4 &'#&"&6
8+" 8&' "#+'&' " $'+C !" '$'&7"4&' '674"$' $6 *4$")" 7 '&+**7 E7$#C #$# *$# 8'F * $ '(&% &' 8 +64' ! '+&
%"&! '+.
*7&" "'!$"&" '(&%" %"&!6 '+" *"#7+'$" !+*4'!&*#&"$")' $; '4'$"&&; H&4"%" ! ' H7 #"5&' *4!' 7 $'!+
'!&+!+ !7:')7C &7" %"&!6 '+"C '4'+'&"" %"&!' *4!'C
&7+'&"" %"&!' $"&%"&!' #"5'C !$"&"$&; 6"&H')" 76;
'4'+'&"" ! H&' %"&! '+.'! "7 ;$"G"7G %"&! '+ !" &"H& &" ! 7 '674"& %"&"C
%"&!" 8"$'#"C %"&!" 8"C %"&! &"JC %"&! *7H'C %"&!" "("
76 &7 %"&! &7+'&1O2 %"&! '+ '(&57 !" L'&$
25
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
26/55
&7" # 84" %"&!' *4!'C %"&!6 &"J" %")')" 8'C ! '
*+')77 &" '&+ %"&!+ *7H7C 8'# 8#" " 4 7 $ ":"& 7 **+"
&'+ "7&+&+ *7'+ 4 7 *'$@'& +'@7&"&+ !&$'&%"+" *"#7++" !' ' &&" #'+9" "(!$"4".L
"! ' $" '(&%" %"&!6 '+" 84:" "'!$"& (+74"%C *"! '
&" #"# $'+'&"C 74$" '*'&" '!&+!6 "#$" ""5)' #"'&H!' :"$'C !" &$" 6"$"& !""!'!' "#$" $'!6 :5"C !" '!&+!6
!7:')". 4"#'G 6" " %"&! '+ '8" " #"# $" "*'!" *"$&6
":""C +"'"4& (+"4&C %"&! '+ ' +:' '(&" !" #"#
7$''&'" '&' #'+9'C && %"&!" $4" &" )'&+ %"&!+ *7H7C "4$'+'& #8 !&!'&; %"&!?*"$&; &+ E#"!&" 76; **"F !+"
' 7$@77 &7 &7+'& 7 84" %"&!' #"5' +"G'6 :5".1O3
&"& 5" '(&%" ""5)' ' " %"&! '+ *'"$9" %"&!7$''&' '@'&' #'+9' ! ' !&!'& #":"$" !# &7"C &7+'&""C
+'"C *7*"!" +';""+" 7$@'&; #"!&+" 76+ *"$&+ **+" !+" '
$"7' "'6" *4!" *"$&' "!$&' #"5' &"%&"4&' '!&+' 7 8&
"#+'& " &"&$+.1O+4"$ $G 'C "#+""7G *';& &"$''&' '(&%' 8"5)')"
*+" L%"&! '+LC #$' $4"7 '(&%7 %"&!6 '+"1O0I L "&!
'+ ' &'6"4& *$'&6 '+"C ! H& !7* &7"C &7+'&"" #"!&!; +'" 7 84" #"5' E"!$&' *"$&'F +"G' *#$)'C !+" '
'6745' %"&! *7*"! &" '&$'&+ %"&!+ *7H7C 8'# 8#" " 4 7
7$''& &"%&"4&+ #"!&"$$+ 4 +'@7&"&+ !&$'&%"+" *"#7++" !'' &&" #'+9" "(!$"4"L.
8"#4:')7C $G ' &"$' " &$7 $' '(&%' H&' 9''G
'4'+'&I1O/s. " ' %"&! '+ &'6"4& *$'&6 '+" ! 7 !'*'&%
"4+ '4$+" $6 '+" E8"&!"!C *9&6$&!C '$#& .F 7'!&+! *$'#"& 7#""+& #"$& $"7'C !"! 76H&' %9'$'"#$" *$''C "! +'' '!7G' '!&+!' *4!'.
ss. "&! '+ ": &7' &7+'&' &" &$7 !; ' $"77
%9'$ "!$&' *"$&' #"5' +"G' *#$)'C I
#"5" 7!7' &"%&"4&6 ;!"C
7*7%" #$#" 7$#" 8' ("!" *#$)'C " !" #$''&
'#74"C
76H& *$'G")' '(!"& &"%&"4&' '!&+'.
sss. &7 %"&!6 '+" +"7 " #":"$"7 76H&7 *4!7 "#$"+"G' *$''C !" +'' '!7G' '!&+!' *4!' 7 *9&?6$&!
"#+'&.st. "H& &" ! 7 '674"& &7+'& %"&!6 '+"C !" 5 7 %"&!
*7H'C %"&!" 8"C %"&! &"JC %")')' 8'C %"&!" "("C %"&"
. 7 7 (7&!% "'5!; %9'$" '!&+!6 "#$" #'+9'C
t. &7C &7+'& 76' +'' %"&!6 '+"C 8'# 8#" " 4 7"7&+& '674"& 4 "(!$"& +'@7&"&+ !&$'&%"+"
*"#7++"C +"7 8 '&$'& *+')$") &" %"&!+ *7H7 '&'
26
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
27/55
#'+9'. 4! *' 5 ' '&$'&+ *+'&+ &7" %"&!6 '+"
#&"H"& 7H' &" 74$' *$'@$")" *$'&; 78'!"" &" +"G'+
'!&+!+ *7C 5 *& *$'G")7 *7!$& ""C '!&+'5!$" '&"84& *4$")" +"G' *$''.
" !"7 $6" "#+"")"C $G &"64"5"$" " "" '(&%" *+"%"&! '+ &' +:' ' ;$" "H&C '&+ #"7$'! "+. ":" (7&!%"
6 '+" +"7 " *"' &"+!7 "#$" *$'&6 '+"C " " )+ 877
"*47& !+*"84& $9& "&*"'&& !"! 8 6" 7H&4 '(!"&+.1O=
"$4&G . " ' 9''G' 8"5)')' *+" h%"&! '+hI L" *"+%"&!6 '+" +:' ' 'G " ' %"&! '+C '+ +'@78& *$'#"&;
*'+" '4'+'&"" ! *+G7 #"!&!' '674"$'C +"'"4&?';&H!;
'"$" 97!6 *'&%"4" +67G"$"7 +'@7&"& *'$# 8" *7&!"C&& +67G"$"7 +'@7&"&7 "#+'&7 &'+'"& *! 8"C 97C !"*"4"
&(+"%".L1ON
.1. '
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
28/55
.2. @!@" %"&!? '+"
7!77 '+" H&' '4'+'& '+" );$ +'@78& & $'#'.
7!7" +" '+'9& #&"H')' #" '+ )'6$' 8&'C " ' "#7+9$C 8#+&" !4& " '+ &' H& *7C $'G 4:'&7 !+*#%7 '4'+'&"" ! ' &"4"#' 7
+'@78& &'"!% & &' +" +" ' 8&' !' +"7 )'6$ ""$&
'4$. 8&' '+" #"$' &"H&" *$'#$")" )'6$; '4'+'&""C " #&"H
)'6$' 7!7'.2DO'4$")' &"+H!; '+" '&; &" 76'C @'4$")' '4'+'&"" "6 '+"
@'4$")' "6 '+" &" )'6$ !7:')'C $5 ' *'! +"'"4&;C '&'6'!;
&(+"%&; !$". $ !$ +67G'& 7 *")'+ !"&"4" ! *'"$9"7$'#' #+'@7 '4'+'&"" '+". $"! '+ +" +" !"&"4' *'! !; ' *'&
'$ !7:')" &" '+ !"&"4' *'! !; '+ @'47' &" $' !7:')'. '+"
+' $"! '+ +" +" 8" '"& 74"# 8" '"& #4"#.
28
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
29/55
4"# '+" *'"$9"7 !"&"4' *'! !; ' *'& '$ !7:')" &"
'+C " #4"# '+" *'"$9"7 !"&"4' *'! !; '+ @'47' &" $'
!7:')'. %"' !7:')" ! ' *'&' *'! 74"#" '+" &" '+ #$'+74"#&+ $'4H&"+" C " 7%"' '+" &" !7:')'C ! ' *'&' *'! )'6$;
#4"#"C #$'+ #4"#&+ $'4H&"+". $"! '+ ! +" 8" '"& 74"# #4"#
&"#$"+ "!$&+ '++C && $"! '+ +:'+ ;$" !" *"! ' &"4"# 7 "!$&+ &7. !$& '+" 64'" ' 7 "4& "&(+"%
)'6$6 74"#" 7 #4"#. 74"#" 8 #4"#" '+" #"$ '*'&" )'6$'
"!$& &' +"7 8 +'@78& '&"!. '+ ' "!$& 7!4! +" $'G
8 74"#" 4 $'G 8 #4"#" 4 *"! $'G 8 74"#" #4"#" #"'&. 21D"$4&G . *4"# 9''G' *'*"$!'I L" 7!77 %"&!6 '+"
+:' ' 'G " ' 7!7" %"&!6 '+" 7&7"5) "*'C &&
7&7"5)' 7$ $; '4$" *$'#"&; &+" #"$&. 7!7"%"&!6 '+" ' 4:'&"C "H!"C 7 &$' $'+' &"+H!"C ;"H!"C "
""$9'&" ' '4$" &" !' #"$& 7H7 8& $")! H&%C ! $'+'&
"+ %"&! '+ @'47' &" $' !7:')'.L 211
" &$7 $"! '(&"&6 8"5)')"C "$4&G . &"$ " ' %"&!'+ " 9''G; '4'+'&""212I #"!&!' '674"$'C 6""%'C 97!;
*'&%"4"C &(+"%!' ';&46'C 7*"$9")" #%+"C !747' 6""%'
*'+9'&. " !"7 $6 8"5)')"C "$4&G . ' &"$' " #" $' '4'+'&'%"&!6 '+" +:' ' 7$ " **""7 %"&!+ '+7 7 7:'+ +47
E+! %"&! '+FC ! '4'+'& 46H!' @'4"& *"" 7 %"&! '+ 7
5'+ +47 E+"! %"&! '+FC ' 7 ' +67 78 "#&' @'4"& ! 'H7 "" %"&!' 47:8' !" &*.C +'@7&"& 5*''C +'@7&"& "6'&C
*'$#&%C &*'!%!' @'4"& E("&"&"C $''&"!"C *$'&" 4.FC
*4%"C *" H"! 7 5'+ +47 $@' ' +67 $" 7$#&% #$#&% && $& ! &" 84 ! &"H& *"%*"7 7 $")!6$&!+ @'4"&+".213
#+"7G 7 8# *';& &"$''&" ''!" 8"5)')" 7!7 '+"C+'@7+C @'4+H& 7$":"$"7G ""45" 7!7 %"&!6 '+" !" ' ""$4&G .C " *4"#'G "' $4"' *5' '(&%'21 %"&!6 '+"
*+')77G !&%'* '+!6 *7*" *%'&6 +'4"C +67 #"!97H "
7!77 %"&!6 '+" E%FC 7 *5'+ +47C "H)"$"7 9''G '4'+'& EF
$'#' EF ? $@' 4!7 1D.I% m uCv EF
E1F 4'+'& 74"#&; $'4H&" Ew7F K %9'$C !' E#"!&C *"$4"FC 97!
'7C +"'"4& '7C &(+"%'C ''C &$"%ME2F 4'+'& #4"#&; $'4H&" ExF K %9'$C !' E*"$4"FC 7476'C 97!
'7C +"'"4& '7C &(+"%'C ''C &$"%M
E3F 4'+'& "&(+"%' 74"#&?#4"#&; $'4H&" EF ? 7!7*& 7*"$9"H!*'+ E%"&!" 7*"$" " $+ '(&"&+ '4'+'&+"C 7!7+ (7&!%+FC
%9'$C !' E#"!&C *"$4"F.
" #$5"$")" $' (7&!%&"4&' 746' E(7&!%' %9"FC $ &"$''& '4'+'&
7 *$'#"& !"&"4+" E!$+"F $'#' E*&%* ,(''8"%!?"-210FC 'C &" " &"H&C #"'&"H)"$"7 7!7*&7 7!77 %"&!6 '+".
8#+ &" 6' '(&"&' '4'+'&' %"&!6 '+"C $'#' #+'@7 ); +67
' #&"H !" E$@' 4!7 1D.FI
29
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
30/55
1. !$ &(+"%" E&FC E2F !$ '" EFC
2. !$ +"'"4&; '7" ? 8' EFC EF !$ 97!; '7" E9FC
3. !$ &$%" ? !"*"4" ? E!F.'+! !7:')' %"&!6 '+" ' " )'6$' !4&'. !4&7
%"&!6 '+" "H)"$"7 ":"& '4'+'& #$. ,74"#&' !4&'- E7F ":"&
'4'+'& #$. ,#4"#&' !4&'- EF. '&' "&'C 74"#&" !4&" @'47' &" 74"#&'$'4H&' !' "9' 7H'$77 7 *%'7 );$' "&(+"%' 7&7" 7*"$9"H!6
E*F'+"C !C 76' "&'C &"!& #$5'&' "&(+"%'C 7*"$9"H! *'+
E%"&!" 7*"$"F @'47' &" #4"#&7 !4&7 %"&!6 '+" *7'+ #$. ,'('!""
%"&!6 '+"-C . )'6$; #4"#&; $'4H&".4"#&7 #4"#&7 !4&7 %"&!6 '+" *'"$9"7 ":"& '4'+'& !
$"77 $' *'8' #";'$' E'(&"&' *7'+ $; %9'$"F #$5"$")'+
(7&!%' %"&!6 '+" !" '6+'&" 7!7*&6 '+!6 !7:')" :"$'. 4"#&?#4"#&" !4&" %"&!6 '+" 87;$""C *' $'6"C 9''G' H&%'I
'!&+!' *'"' 7 #'+9 &"&$7 E!" !97H&' 7H'&!' 7 '+7
*9&6$&!; &" ? *'7#'G"C 5*'%'C 4.FC
#"!&"$&' 6"&' :"$' E*"4"+'&E'F ? ! !'"7 7!7*&7C *" "! %"&!74'64"$7 %"&!7 *4!7FC
7!' 6"&' E+"G' +'@7&"&' 7$'FC
#$5&' 6"&' :"$' E$4"7 $4"&' "6'&%' K + %"&!' 7*"$' ? !'7H'$77 7 !'")7 #$5"$")7 %"&!' *4!' ! &" 84 ! &"H&
$"77 +'@78& 7%" &" %"&! '+FC
'4'$"&&' +'@7&"&' 78'!' E!" &*.C >C >C C .FC(&"&%!' &7%' E8"&!'C +!!'&' 6""%'C e 76'FC
4!"4&7 #"'&%7 E6"@"&' g "$&FC
"!"'+!7 #"'&%7 E7&$'#'' 76' &"7H&?":$"H!' 78'!'F.*"$9"H! *'+ 7!7*&6 %"&!6 '+" :"$' E7&'F *'"$9"C !"!
' $'G &"$''&C %"&!" 7*"$" ' :"$' E7&'F. $" *'+ *'"$9" !97H&("! 7 $"$")7 7!7*&; %9'$" %"&!6 '+"C && %9'$" )'6$6'+!6 !7:')". "&!" 7*"$"C 7 !4"7 " '(&"&+ !'+"
E4'64"$" 76" *"$4"FC 7*"$9" *%'+" "&(+"%' '4'+'&"" 74"#&?
#4"#&; $'4H&". "+C *"!C @'4$")' " %"&!' 7*"$' !" 6""%&6
'+" '674"& 'C "!C '@'&+ !'+"C . 4'64"$+ E&"H'5G' ' #"!& "4 ** %"&! 7*"$F 76+ *"$4+" "&"+"
E*'*7!"+"F ! *#4"#' # '4'$"&&; +"G; +'@7&"&; #$". '+"
+'C " 8 %"&!" 7*"$" +64" " #$5"$" $7 (7&!%&"4&7 7467 *'8& ' "+" $4"' %9'$' E'(&"&' 7 + $#FC '(&"&' !'' E#"&$"&'
&" 4'64"$ 76+ *"$4+"FC 6""%&7 7!77 E(7&!%&"4&' '&%'C
);$' #"$& +'" 47H$")"FC 97!' '7'?97' !" !97H&' &%'"!$&C &'*;&' +"'"4&' '7' E*'+7C 8'!' 76" +''"4&?';&H!"
'$"F &'6"& &(+"%&?!+7&!"%& '+ !" !97H& '6+'&" !
7*"$9" &(+"%"+" *'&+ !+7&!"%' #+'@7 %"&!' 7*"$' '+!'
!4&'C !" 7&7" "+' %"&!' 7*"$'.4!" 1D.I *5 *%'& +'4 %"&!6 '+"K 6"(H! *!"#
"!4'C " 8 7*"$9"H! '4'+'& %"&!6 '+" E%"&!" 7*"$"FC !" $
7H'&% '+!6 !7:')" %"&!6 '+" +64 #$5"$" $' (7&!%' 7
30
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
31/55
!4"7 " $4"+C !" %9'$+" 7!7*&6 %"&!6 '+"C *'8& ' " *'77
'(&"&' !''C " & 'C 7 $+ 47H"7C &' &" 7!7*&7 4'64"$7 76"
'(&"&" *"$4" E7&7"5)' $")!' !4&'F !" 7 *'8&" #" *%'"&(+"%' **""7G; '4'+'&"" 74"#&?#4"#&; $'4H&" %"&!6 '+"C
*%' "&(+"%" *'"$9"7 (7&!%7 6"&H')" E!'" %9'$"FI
m ( EC F *5'+ 47H"7C $ !' EF ' +67 #&"H !" L&$&" 4'64"$"
%"&!6 '+"L E#$.L%"&! #"!&"$$LFC "' 'C 7 &$C I
"7&+&6 &"%&"4&6 *"$" E%"&!6 #"!&"C #"!&" %"&! "(C
#"!&" %"&! 7*"$FC
+'@7&"&; #$" E%"&!6F *"$" K +744"'"4& *"#7+ E!&$'&%'FC
84"'"4& *"#7+C
+'@7&"&; 6$"H!; 8H"" 7#"&.21/
"!C " 8 ' 8'#8'4 &'+'"& (7&!%&")' %"&!6 '+"C&'*;& ' 67" " & (7&!%&5' 7 !4"7 " 76+ !'+" )'6$6
'+!6 !7:')". !' 7 "!@' 87;$"G'& 7 &+"+" +"G'
+'@7&"&' 4'64"$' 76; *"$4" "&"". #&"H " ' *4!+ $")"*%'" *9&' 6$&' *'8& 8'#8' &;$"&7 *+'&7 $; !'"
! 7H7 &" " *%'C !" &*.C *+'&7 4'64"$' *9&' 6$&'C %"&!'
4'64"$'C 4'64"$' '$#&6 *4$")"C !" 76; '4'$"&&; 4'64"$"C"&"" *'*7!" !" ""$&; !'" $; *'+".
# $;C &"#&"H'&; !" *5;C E#"!&!;F !'" *#4"#' "#4H
*J"!&! "! ! +"7 $7 '(&"&7 (7&!%&"4&7 7467 7 %"&!+ '+7.
"!@'C 7 !'' #" (7&!%&")' %"&!6 '+" ' 78""7 C &"*+'C*'*7H'& "&" #$. ,8' *"!'- E764"$&+ +'@7&"&6 !""!'"FC 4H&.
'+" +'C +:' ' #"!97H " %"&! '+C 7 *5'+ +47C *'"$9"
&'6"& *'+ 7!7*&6 '+!6 !7:')" '&' :"$' E7&'FC " ' 7 +47
'4"$& #4$"&' %'4&' ""$9'& '4'+'&"" $'#"C " +" $' '(&"&'%9'$' ! '8"7 8 !+*"84& " %9'$+" '+!6 !7:')"C "
(7&!%&5' * *"$4+" E*"$&+ &+"+" 76+ "&"+"F ! 7 '@'$"&" #&7"C " )+' 7*"$9"C 7 (7&!%&"4&+ +47C %"&!" 7*"$" :"$'.
0. ; ;
AB
"&! *"$ ' 7!7*&6 *"$&6 '+"21N &' '%'6$&'C !'6H&'I E"F 7"$ ? !" &$& **C E8F #"!&C E%F *J"!&! *"$& "!. "!'
%"&!; #"!&"21O H&' $" #"!&"I "!& %"&! *4% &' '%'6$&'Ehh47:8'& 64"&! hh 8 0=gD 01gD/F "!& %"&! "( &' '%'6$&' E,47:8'& 64"&! - 8 1gONC 0gONC =gONC 22gONC 31gD2C 32gDC 11gD0C
NgD0C =/gD/C NDgD= OgDOF22D.
'@7+C +"7G 7 $7 " ' 5 "*'! *+"")" %"&!6 '+" &'
'%'6$&' & &" 84" 7*"$9")" %"&!+ '++ C &"$''& *"!'%"&!; #"!&" &'*;& ' *5 "!&+ *"$ #" &'!&
31
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
32/55
*'#$")'221C !+ ' '(&"&" 7*"$&" &"4':& %"&!' "+&"%' 7
& '%'6$&222
#$223 %"&!6 *"$" 7 #"!& ! &7 %"&! **C "4 ":''8' !' ' &' &" #$# 7$# 8' E"!& *9&6$&! *4%
22FC *4"G")' 7 &+" '#'&"" &''#'&"" 7 "&+ '$+" *4"G")"
E'&'! #"!& '$#&+ *4$")7F 7 +"G $"47C #"+ '8' !$"&7 *'H"$")7 *")" &$%" E"!& *'H"$")7 *")" &$%"220FC &$")7 48&;
#&" E"!& 48&+ #&"+" 7 22/FC **' #"$$'&+C "&"&+C
$''&"!+ (*"45!+ &"J7 &" 8+ !" ' *'+' *7*")" %"&!'
47:8'C ' &"J7 !$"4'" *#$" #" !' ' &7:& 7$'')'.22= #$' %"&!6 *"$" 78""7 ' +&6 76 #"!& ! $@' &7
&"8"&C " *+')77 ' 7 %"&!+ *7*%+" *7*")+" %"&!; 6"&".
#$ %"&!6 *"$" 7 8& *J"!&! **C . ** !' &'G' +&"" &' '%'6$&' +&"$". "#&"H"& *J"!&! "!
! *'"$9"7 #$' %"&!6 *"$" 7I 47!" *$'8'&+ **+" "!&"
%"&! *4% &' '%'6$&' 47!" 7"64"5"$")7 7$@$")7
"&!' "(' &' '%'6$&'.$@' '8" "!&7 *'8& %"&!6 *"$"C . " 7 #$ %"&!6
*"$" &' '%'6$&'C 7# &"%&"4&'C +'@7&"& **. '@7&"& #$
%"&!6 *"$" 7 !&$'&%' *"#7+ E+744"'"4& 4 84"'"4& 76$F 7*7H7 %"&!' "")'C 6$&!; &"C *'$#"C !747' 76; *7H"C
!+" ' *7*4" 4 ; ' *;$"4" :"$" &" '%'6$&".
'+" +'C +:' ' #"!97H " ' L&$&" 4'64"$"L %"&!6 '+"&' '%'6$&'22N E,&$&" %"&!" 4'64"$"-F " I
EF "%&"4&; #$" %"&!6 *"$"I
"!&I1. "!& %"&! *4% &' '%'6$&'22OC
2. "!& %"&! "( &' '%'6$&'23DC3. "!& *"$ #" &'!& *'#$")'231M
#"!&! "!I
1. 47!" *$'8'&+ **+" "!&" %"&! *4% &'
'%'6$&'232C
2. 47!" 7"64"5"$")7 7$@$")7 "&!' "(' &' '%'6$&'233.EF'@7&"&; #$" E6$&!6 %"&!6F *"$"I
1. 4"'"4&; *"#7+" I
s. 48& 6$& E7!97H77G %"&!" *")"F !' ' &" '%'6$&"#"!97H4"23 "I 7!+230 M
ss. %"&! "") !' ' #"!97H4"23/ "I $"!+23=C 8+23NC &+
+23OC 7!+2D 4$'&+21M
EF 744"'"4&; *"#7+" I
6$& E7!97H77G %"&!" *")"F !' ' #"!97H4" 7 !$7I
*"#7+" e22 *"#7+" "84#"% *7:$")7 " $*!+7&+ EF23M
%"&!; !&$'&%" E>F !' ' "(!$"4" I
32
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
33/55
&$'&%" 7*"$ 'G" #" %"&!7 "")7.
"!&"$&7 7*"$&7 &"4':& 7 %"&! 84" +"7 6"& $4".
"!&"$&" &"4':& ' " '&'" &" :"$7 *'&'5'&" 1OON. 6&'C " 7*"$&"&"4':& *H'!+ 2DD. 6&'. "!&' & "4"+'&"&" !7*5&" C
*J"!&!' "!' 'G' +&"" C +&"$" *"$& 8 C " 7*"$&7
&"4':& 7$@$")"C !&4' &"*4"' %"&!; 8"$'#" +" *"$" #" &'!&*'#$")'. '@7&"& 84"'"4& +744"'"4& *"#7+ !' &"
'%'6$&" #"!97H7' " 76+ :"$"+" *4"#' *%'77 "(!"%' 7
"4"+'&"& !7*5& C && ''&5$7 &' '%'6$&'.
0.1. &$' CD'E" "!&" %"&! *=% AB
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
34/55
EH4"&$ 22/. 22=.FC $" 7"")' &"*4"' ":8&" ? 4"$" EH4"&$ 22N. ?
230.FM
N. I
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
35/55
+'&!47" &" !'+ ' #"&$" "&!" "(" +" &7+'H! '+
#&"H"$")".
0.3. "+ %"&!' "('
"(+2N/ ' *"#7+'$"7 '@'& "$$ %'&" E'H ,"("- '""*!6 *'!4" #&"H %'&$&!FC 8'# 8#" &"*4" !"!$; "!" 4 ":8&" '
'H. "!@'C 'H "(" +:' +" $" #&"H')" K %'&! ** "$! #" "#4H"*4"G")"2N=.
"&!" "(" ' **+ 7$@'& '+"#$"& *"! 8' !" *4':'
&"*4" %"&'C " &"#&"H'&+ %"&!+ *"+"." "*'!" %"&!6 *7*!" &"$''&" '(&%" #&"H"$" %"&!7 "(7 7
7:'+ +47. "&!" "(" 7 5'+ +47 87;$"" &"$''& *"! " &"#&"H'&+
%"&!+ *"+" #" *'&' 8' 87;$"G'&' *!+C "4 '8' &"H&7
7$@$")" %"&!' $'&C 48"@')+" *4"G")" %"&'C '8' (4'!84&+ %"&!+ &7+'&+" E"&"+*&5!' +''C "&' *' %"&'C
.F !" $' 76' '8' $'#"&' #" &"*4"7 %"&'. '+" +'C %"&!" "(" 75'+ +47 " ' # $" '4"I **" 8' " &"#&"H'&+ %"&!+ *"+" @'4" ! ": &+"$&' '8' #&"H"&' #" &"*4"7 %"&' *+'&7 76; +'"
'!&+!' 76; *4!" :"$'.
"&!" "(" 7 7:'+ +47 E*"! *#$" " %"&!+ *"+"F "' I
2. "(&; #&"!"C
3. &"+'&$")" 8' . *" %"&'.
"(&' #&"!' *'"$9"7 #&"!$' #" 89':"$")' *'&; $" 8"
&"$''&; 7 *!7 47:' #" );$ 4"!5' *&"4":')' 7 *!7. $"! *'8&
!"#"& *#$ 4 67*" *#$" 7 *!7 +" $7 "(&7 #&"!7. "(&' #&"!'+67 ' "" ""*!; 4 +!; %("" 4 4$&; #&"!". "+ '+
#&"H"$")" 7 8 +' #"$ 6" ! '+ !4"(!"%' ' *+')'& 7
*!7. 8H& ' *#$ !4"(!77 7 '@'& 8 "(&; 8'$"C " 7!4! ' *'8& & ' "9' "5H4")77 7 +")' '4$' ! ' &"#$"7 *8'$C "H!'C
*"H!'C "$!'C *#%' 4.C 5 ' *"G'& 6$""7G+ '++ #&"H"$")"C
.'(&")'+ !+*4'&; #&"!".
0.3.1. ' %"&!F "("
"&!' "(' EF ' '4' &" $5' $"C *'+" "#4H+ !'7+"I +'7
!'")" 8'C 87 7*"%" *" %"&'C &"H&7 &5')"C &"H&7 '@$")" &&8"H7&" %"&' %"&!+ 8$'#&%+" &" !' ' &C $ 8' 87 *"%"&' 5 ; ":2NNI
E"F '+" *"$%7 !'")" 8'I
35
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
36/55
1. $#&' K *'+" )+" &"*4"G7' ' %"&" &" 87 !" ' 7$#C 2. #$#&' K
7$' ' #" #"57 +"G; '7" +"48&' 7C
3. $#&' K &" &$7 !; ' &"*4"G7' %"&" &" 87 !" ' *$#C 7!&7' 7"%'4&!+ !&$'&%+ # 1O21. 6&'.
E8F '+" 87 *" %"&'I
1. '&!4&' K ":' '&7 !4&7 '&7 *7 %"&'C
2. $!4&' K 7 '& !4& ":' +&+"4&' *' %"&' !' ' *+')77
*'+" :"$"+" !+" * 76$ *+'& *$4"5'&; *" %"&'C " 7 76!4& ":' &"$5' *' %"&' !' ' *+')77 *'+" 76+ :"$"+"C
3. 5'!4&' K &""4' 7 !" !+8&"%" "7&+&; 76$&; "("2NO
"&!" "(" ' $5'!4&".2OD
E%F '+" &"H&7 &5')"I
1. 7&+&' K &' ; *'&' :"$' "+"4&C
2. 6$&' 4 !&$'&%&"4&' K &' ' '+'9'+ +'@7&"&; 76$"C " +678 84"'"4&' E76$ #+'@7 $' :"$'F +744"'"4&' E76$ #+'@7 $5'
:"$"F.
EF '+" &"H&7 '@$")"C && 8"H7&"$")" %"&'I
1. *'+" $'& 4 ," $"4'+-? ! ); ' %"&" &"*4"G7' 7 *%'&7
$'& 8'2. *'%(H&' K %"&" ' &"*4"G7' * +'& '&%C && !4H& 8'E!46"+C 4"C !+" 4.F
3. +8&$"&' 2O1 ? *'"$9"7 !+8&"%7 *'+" $'& *'%(H&'
C ' +"7 *'& 87 $" C " 7!4")"7 );$' &'"!'2O2.
E'F '+" %"&!+ 8$'#&%+" &" !' ' &2O3I
1. *5' K &' ' &" $' 7$#&!' #$#&!'C
2. '8&' 4 *'%(H&' K &" &$7 !; ' 8"$9" &"*4"" #" $7 87 !7
7$#'g#$#' "+ '@'& 7$#&% 4 #$#&%.
E(F '+" $ 8' &" !7 ' "(" *+')7'2OI 1. *5" K *+')7' ' &"
$7 87C
36
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
37/55
2. '4+H&" 4 *"%"4&" K *+')7' ' "+ &" &'!' $' 8' !"" ' 7$#' $
7$#&%.
E6F '+" 87 *"2O0I
1. &(+&' K +"7 '&7 *7 %"&' #" $7 87C
2. *'%"4#"&' K +"7 "#4H' *' %"&' #" "#4H7 87.
&.3.2. ) " # '
( * " #
"$&" 7"%" ! &"4':& #" &5')' ' **7& "&" ! "!&" %"&! *4% &' '%'6$&'C ' #"!& & +')" "4"+'&"&"!7*5&" .
#"!&"$&' &"4':& #" &5')' "!&" %"&! "( &'
'%'6$&' ' +'@7+C ' '"& *"$& *''"&.2O= *$6 &5')" 1OON.6&' ' "!& %"&! "( "H)'& # $" '4". $ H& '! #"!&"
$'6" 13. H4"&$"C ! 76 *'"$9" "&!" "(". *$+ '!7 "!&" '
$4"5'& 'G' +&"" " "& "5H4")7' 8' 7 !$7 "5H4")$")"7H)'&6 7 "&! "(. "!$ $4"5')' 6$"" * #$5&' $4"C !"
& *J"!&!' "!' !+ ' "#"@77 #"!&!' '8'. !"" 2DD2 6&' E"!&
#+'&"+" *7&"+" "!&" %"&! "( &' '%'6$&'C hh4. 64"&! hhC
8 31gD2FC 'G' +&"" ' $4"5'& " &" !"7 '&' 6&' 7$ "&!7"(7 #" &"'&7 6&7. 'G"+ " ' "&!" "(" ""$&
#"!&"C " #$5& 6"& ' $4"5'& " ' &. #$5& 6"& 7 $+ 47H"7 $5
(7&!%7 #"!&"$&6. "! ' %"&!" &+'&!4"7" "H)'&" *'+" '@'&++'@7&"&+ "!+"C " &'! ); +"7 65)7 &"+!7 *+'&"C 84 ' *'8&
8'#8' 8:' *4"6@"$")' %"&!' "(' $4" #$5& 6"& " $5 $"
*4"6@"$")". 'G' +&"" 7$@7' "&!7 "(7 65)+ "!+! & &"#$ 47!" 7"64"5"$")7 7$@$")7 "&!' "(' . 9')
"!"$ #"!&! K *J"!&! "! ' 8"$9'& 7 ,47:8'&+ 64"&!7 -C 8 Og2DDO.
& ' +'@7+ &"64"C " 'G' +&"" &' $4"5'& #"
*$'G"$")' 4 &:"$")' %"&!; *" 7 "&! "( C & ' $4"5'&
" **7' %"&!" 48"@")" #" '@'&' $' 8". $ $4"5')' +""4"+'&"&" !7*5&" .
"! ' *%'7" 7$"")" %"&!' "(' *'%(H&"C "! ' *%'7"*'4"6")" $; &+"$&; "!"" *'8&". *"$& 8 *"$' #" &'!&
*'#$")' ' 6"& *'8& 7"&$9'& " '&+ #""G" " *'4":' **' #
84" &'!&6 *'#$")". *"$& 8 7$@7' *'46 "!&" %"&!"( "$9" 6" 8+" #" *")' 87J'" (&"&" *"4"+'&"" '&'"
H! !". 8")7 );$; !+'&"" 76'" *"$& 8 ; 7#+" 7
37
-
7/25/2019 Carinski Sisem Bosne i Hercegovine 1
38/55
8# 7$@7' &"% #"!&" ! "$9" 'G7 +&"" !
top related