1. PRESENTATION OF INDIRECT TAXATION AGENCY ORGANISATION

2. INDIRECT TAXATION AGENCY BIH

4. Geopolitical characteristics of BiH State border lenght 1.600 km, covers area of 51.129 km² Border with Croatia is 936 km long (marine border is 22 km long), 522 km blue border and 414 km green border Border with Serbia and Monte Negro is 664 km long, 408 km green border and 256 km blue border Total of 89 border crossings, 58 to Croatia, 27 to Serbia and Monte Negro

5. Law on Indirect Taxation System Entered into force on January 1, 2004 This Law regulates establishment of institutional organisational basis for unique indirect taxation system This law supports macroeconomical and fiscal stability of BiH, Federation BiH, Srpska Republic and Brcko District

6. Indirect Taxation Agency Indirect Taxation Agency is substantive administrative structure which implements the law and other indirect taxation ragulations and recovers indirect taxes on BiH region Generating UIO is one step to create unique economic area in BiH and to EU membership also

7. Indirect Taxation Agency Central office

8. Regionalni centri Uprave za indirektno oporezivanje

9. Customs Department Competence of Department: - creates basis for recovering indirect taxes - customs control and supervision and customs procedure implementation for goods that are subjects of transboundary traffic, which includes good with special export/import regime control, too - custom tarif, custom value and origin of goods - subsequent verification of conducted customs procedures - making proposals for related Laws and secondary legislation - preventing and detecting customs offences and other illegal activities in customs procedure

10. Enforcement sector Competence of Department: - Detecting and preventing trafficking, customs and taxes frauds -Collecting and analysing datas and providing other operational tactical and investigational measures for detecting, proving and processing delicts and offences performed as violation in domain of indirect taxation -Cooperation with the other bodies and institutions in BiH relating to accomplishment mentioned tasks -International cooperation with Customs Administrations in other countries and competent international organisations relating to accomplishment of mentioned tasks including excange of appropriate informations and documents -Control establishment based on risk analysis

11. National procedures andMechanisms for Tranboundary Movements of Hazardous Wastes Convention BiH is signatories of Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal since 2000 Legislations In BiH, that consists of two entities (Srpska Republic and Federation BiH) and Brcko District, management of hazardous wastes is regulated with a special Hazardous Wastes Management Laws brought by Entities and Brcko District, which are the same in basis Besides that, within a European Commission project “Preparation of Enviromental Law and Policy in BiH” there are meny enviromental laws brought by Entities and Brcko District:

12. Framework Law on Enviroment Protection Water Protection Act Nature Protection Act Air Protection Act Law on Enviroment Protection Fund and Implementing regulations for application of this Law that closely regulate waste categories according to waste characteristics and activities that coused waste, activities and responsabilities of waste management, packing, ambalage and transport of waste and other questions. Besides that, it is important to mention National Enviromental Action Plan for BiH (NEAP) addopted by both entities.

13. General Requirements for Transboundary Movement of Hazardous Waste Transboundary movement of hazardous waste exists only when : - State BiH ( RS/FBiH/Brcko District) - exporter has no tehnical potential or necessary plants, capacities or appropriate locations for ecological acceptable and effective hazardous waste disposal or when those wastes are used as raw for recycling industry in state BiH- importer ; - The transboundary movement of waste is approved only in special cases, otherwise transport and waste disposal are forbidden - the waste is packed, labeled and transported insomuch that it can’t pollute enviroment, according to the best used praxis

14. - there are appropriate documents about movements of waste from moment when its movement started to moment when it was disposed according to national and international standards and international regulations that are related to transboundary movements of waste from its start to the end

15. T ransboundary Movement Started in BiH In case of transboundary movement of hazardous waste with BiH as exporter, relevant body (Ministry of Department, depending on kind of waste) informs or requests from manufacturer or exporter to inform them in written form, through relevant Ministry, about any transboundary movement of hazardous waste Information should to contain : - Data about waste’s resource, structure and quantity and data about manufacturer - In case of waste from different resources, details about waste inventory and, if it could be known, identity of first manufacturer;

16. - The manner in which transport and insurance of third party for recoverage costs in case of damage - Measures that have to be taken to ensure safe transport; - - waste recipient name, location of plants for disposal, type and validation of licence for plants for disposal; - Data about processes of treatment and waste disposal Transboundary movements of hazardous waste is not allowed till manufacturer or exporter recieves written approval that the relevant body has: - Recieved written approval from improting country or transit countries - Recieved certificate from importing country about existance of agreement between exporter and waste consignee that emphasise ecological manner of waste disposal.

17. Agreement between exporter and waste consignee must include the following obligation: - Waste reception if delivery wasn’t realised as it was planned or if violation of Waste Managament Law and Implementing regulations has occured ; - Recipient should insure, as soon as possible, and no longer then 180 days from the day of waste reception,a certificate for the relevant body, that waste disposal has been done in ecologically acceptable manner.

18. Transboundary movement in BiH as final destination It is forbidden to import waste in BiH with the aim of disposing it there. Waste could be imported in BiH only for the activities of material refund. In case of transboundary movements of waste, when BiH is final destination, exporting country provides notification in writing to the competent Ministry for enviroment protection. That Ministry has obligation to provide written announcement for movement of waste in period of 60 days, to decline issuance of certificate for movement or to request extra information. It is necessary to get a certificate, issued by competent Ministry for enviroment protection, for transboundary movements of waste.

19. Authorization includes: - Data from earlier mentioned explanation - Specific conditions for movement (obligation for usage of specific border crossings, information for relevant bodies about movement, procedure and time of transport, validation of authorization...) Transboundary Movement of Waste in BiH as Transit Country In case of transboudary movement of waste with BiH as transit country, above mentioned regulations are applied.

20. General provisions for all types of transboundary movements General announcement could be accepted when waste, with same chemichal and physical parameters, is transported allways through the same customs office at the exit of exporter country, at the entry of importer country and in case of transport through the same customs office at the entry or exit from the country or transit country. According to general announcement, relevant Ministry for enviroment protection, provides general approval for period of maximally 12 months. After that period, general approval could be revised or extended for same period if change of conditions has not ocurred.

21. For transboundary movement of waste it is necessary to have relevant financial bank guarantee or insurance policy from Insurance company, depending on request from importing or transit country. This type of insurrance has to cover funds for the case when waste shouldn’t be elaborated without hazard for enviroment and it has be transported to another plant in adequate conditions or returned to exporter/manufacturer, but it doesn’t cover transport of hazardous waste, and so that, it has to be covered with another insurrance according to regulations about hazardous waste.

22. When trasboundary waste movement that has the approval can not be performed in accordance to the provisions of the contract, the country that exports makes sure that waste shall be returned to the export country, by the exporter, if another solution cannot be found for waste disposal in an ecologically acceptable manner, within 90 days from the day of arrival of waste to the destination. Transboundary movement shall be considered illegal if: - All participating countries are not informed, - there is no approval from all countries, - the approval has been falsified or has been obtained through fraud, - it is contrary to the given approval - intentional waste disposal is performed (discarding) that violated the provisions of this Law and the general principles of international legislation on environment protection.

23. In case of movement of dangerous waste with the aim of disposing it among BiH entities, it is necessary to obtain a notice from the Ministry competent for environment protection of the entity from which the waste is exported for the Ministry competent for environment protection of the entity into into which waste is imported: The Notice contains: - Information on source, structure and amount of dangerous waste, - Agreed route direction and agreed insurance for third parties in case of damage, - Measures for ensuring safe transport, - Name of person that receives waste, location for waste treatment and manner of waste disposal.

24. Damage Compensation If an unknown person performs the activity of waste managment contrary to the Waste Management Protection, the entities shall be obliged to take urgent measures, i.e. Activities of cleaning, in order to protect human health, flora & fauna and environment. Entities in BiH have a right to receive damage compensation that occures as a result of performing actions and taking measures from the previous paragraph, from the persons determined as quilty of performing the prohibited activity.

25. Penal Provisions For infringements, every legal person shall be fined (from 500 to 5000 EUR) and every responsible person (from 250 to 850 EUR) if: - they do not obtain a licence for the activity of waste management, - they violate the licence conditions, - they do not store waste in an ecologically acceptable manner before its disposal or reuse, - they do not inform the competent body regularly about the waste taken over for treatment - they dispose of waste contrary to the provisions of the Law.

26. Transboundary waste transport – state in BiH As BiH does not have plants and capacity for waste treatment from BiH (recycling...), there is no import of waste into BiH for the activity of material return. Exporters can not obtain a necessary licence for exporting from BiH if they do not meet all conditions concerning the procedure (packing, labeling, transport, import state consent, transit and other), because if these are not met and the shipment exits BiH, it shall be returned by transit countries or the import country. Concerning the transboundary transport of waste, to the extent it is needed, customs entities cooperate with the competent ministries and inspections. In accordance to bilateral agreements on customs cooperation, there is an exchange of information with customs entities in countries that are parties of those agreements, an in a previously agreed manner.