The tax exemptions on imports (for using of this exemption, the customs regulations should be consulted) includes:

• Trade of goods which are exempt from VAT in the country without the right of deduction, as well as gold and other noble metals towards central banks, aircraft which are used in international air commercial traffic, goods which serves for equipping of the aircrafts and goods for settling of the direct needs of the aircrafts;
• Goods that within the transit customs procedure are moving from one place to another within the customs area of the Republic of Macedonia;
• Goods that are re-imported in the unchanged condition as at their temporary export;
• Goods that are imported by the heads of foreign states and representatives of the heads of foreign states, as well as members of their escort for their official purposes and for personal use; by international and interstate organizations based in the Republic of Macedonia for their official purposes; by diplomatic and consular offices of foreign countries in the Republic of Macedonia for their official purposes; by heads of foreign diplomatic missions in the Republic of Macedonia and diplomatic personnel and their closer family members for their personal use; by consular staff of foreign consular offices in the Republic of Macedonia and members of their closer families for their personal use and by the staff of foreign diplomatic and consular missions of the Republic of Macedonia for household objects imported within 12 months from the date of their arrival in the Republic of Macedonia;
• Goods that are placed on insight to the customs authority (temporarily stored goods); goods that are imported into a free zone or free warehouse and goods that are placed under the customs warehousing procedure or customs procedure on import for enriching according the system for delayed payment. The exemption can be realized if the goods are not released in free trade i.e. are not intended for final consumption;
• Goods intended for sale in duty free shops at airports, open for international air traffic, under the condition passengers to export them as luggage in permitted quantities in other countries by plane;
• Passengers arriving from abroad, for items for their personal needs during the journey abroad (personal luggage);
• Domestic passengers for other items of small value that are imported from abroad, which are not of a commercial nature, except for tobacco and tobacco products, alcohol and alcoholic beverages, as well as perfumes and toilet waters;
• Citizens of the Republic of Macedonia and foreign citizens for small value items of non-commercial nature sent from abroad by individuals, except tobacco and tobacco products, alcohol and alcoholic beverages, perfumes and toilet waters;
• Citizens of the Republic of Macedonia and foreign citizens for medications for personal use that are carried with them or are receiving them in shipments from abroad;
• Drivers of motor vehicles and motorcycles, for fuel and oil that are placed in tanks installed by the factory on the motor vehicles and motorcycles;
• Citizens of the Republic of Macedonia and foreign citizens for personal items that they have inherited abroad, except alcohol and alcoholic beverages, tobacco and tobacco products, commercial motor vehicles, items for use in conducting trade or professional activity that were used by the deceased person in conducting trade or professional activity, stocks of raw materials and finished or semi-finished products and live animals and agricultural products that are exceeding the quantities appropriate for usual family needs;
• Citizens of the Republic of Macedonia, who live in the border area, for plant and animal products (items) obtained on their property in the border area of a neighboring country, as well as for offspring and other products obtained from the animals that they have on those properties for field work, pasture or wintering;
• Citizens of the Republic of Macedonia and foreign citizens for medals, trophies, monuments and similar items of symbolic nature obtained abroad on competitions, exhibitions and events of international significance, except alcoholic beverages, tobacco and tobacco products;
• Scientists, writers and artists for their own works brought from abroad;
• Government bodies or registered humanitarian or charity organizations for the goods that they are importing free, and which are intended for free distribution to the victims of force of nature or other types of disasters or for goods which are remaining in ownership of those organizations, and which are intended for use by the victims of these disasters. The exemption does not apply to materials and equipment for reconstruction of the areas hit by force of nature or other disaster. The exemption applies only to organizations that keep appropriate accounting and are allowing the competent authorities to supervise their operations and which, if necessary, offer a guarantee as an instrument for securing of the payment;
• Registered humanitarian or charity organizations, for goods which are imported free of charge from abroad for conducting of their humanitarian activities. The exemptions do not apply on alcoholic beverages, tobacco and tobacco products, as well as motor vehicles (except ambulance vehicles for transport of sick and injured persons). The exemption applies only to the organization that keeps appropriate accounting records and provides the authorities to supervise their operations and which, if necessary, offer a guarantee as an instrument for securing of the payment;
• Public museums and public art galleries, for donated collections and art objects;
• Public libraries, for donated librarian material;
• Public archives, donated reproduced archive material;
• Therapeutic substances of human origin, reagents for determining blood groups and types of tissues;
• Laboratory animals and biological or chemical substances intended for research;
• Samples of goods of small value, which according to the type and quantity cannot be used for any other purpose;
• Goods intended for use on fairs, trade exhibitions or similar events, except alcohol and alcoholic beverages, tobacco and tobacco products and fuels, whether liquid, firm or gas;
•  Goods that are imported for testing, research or analyzing, except goods used for analyzing or testing for improving of the sale;
• Trademarks, models or designs and their supporting documents, as well as applications for recognition of patents of inventions or similar, which are submitted to organizations for protection of copyrights or industrial property rights;
• Touristic promotional material intended for distribution free of charge and whose main purpose is to present the foreign touristic offer;
• Pharmaceutical products for health or veterinary purposes which are used at international sporting events organized in the Republic of Macedonia;
• Materials needed for fastening and protection of the goods during the transport;
• Base and food for cattle and animals during their transport;
• Materials for the construction, maintaining or decorating monuments of victims of war or cemetery for victims of war;
• Body coffins, burial urns with ashes and funerary objects;
• Small value shipments delivered from abroad for recipients in the country which a total value per shipment does not exceed the amount of 22 euros in denars. The exemptions do not apply on tobacco and tobacco products, alcohol and alcoholic beverages, as well as perfumes and toilet waters;
• Documents which are sent free of charge to the public authorities;
• Publications of foreign governments and official international bodies intended for distribution free of charge;
• Items that are submitted as proofs or for similar purposes to the courts or other authorities;
• Examples of signatures and printed circulars concerning to signatures which are sent as part of the usual exchange of information between public services or between banks;
• Official printed materials sent to the National Bank of the Republic of Macedonia;
• Reports, statements, notes, prospects, application forms and other documents prepared by companies registered abroad and sent to the owners or holders of stocks issued by those companies;
• Files, archives, printed forms and other documents which are used in international meetings, conferences or congresses, as well as reports of these meetings;
• Plans, technical drawings, drafts, descriptions and other similar documents imported for obtaining or fulfilling orders abroad or for participation in competitions held in the customs area;
• Documents that are used for comparing of exams in the customs area, which are conducted by institutions based abroad;
• Printed forms which are used as official documents in the international trade of vehicles or goods, within the framework of the international conventions;
• Printed forms, labels, tickets and similar documents sent by the foreign transporters or hotels to travel agencies based in the customs territory;
• Printed forms and tickets, freight notes, and other commercial or office documents which have already been used;
• Official printed forms from foreign countries or international bodies and printed materials which are in accordance with international standards sent for distribution by foreign associations to certain associations based in the customs area;
• Photos, slides and standard pads for photos, whether they are subtitled, sent to news agencies or publishers of newspapers or magazines;
• Goods which as gifts are received from foreign donors, as well as imported goods bought with funds received as a gift from the state bodies, municipalities and the City of Skopje and public legal entities;
• Goods allocated for a project that is financed with funds received on the basis of a contract for donation concluded between the Republic of Macedonia and foreign donors, if the agreement stipulates that taxes will not be paid with the received funds with the funds received. Among the projects financed in the framework of the Instrument for Pre-Accession Assistance (IPA), which is implemented under decentralized management, tax exemption applies also to the portion of funds from the national co-financing provided from the Budget of the Republic of Macedonia and from their own resources or from other sources of funding;
• Goods that are temporarily imported with full exemption from customs duties (means of transport, personal objects and goods for sports purposes imported by travelers, materials for help in cases of disasters, medical, surgical and laboratory equipment, animals, goods for border areas use, media – sound carrier, picture or data, advertising materials, professional equipment, pedagogic material and scientific equipment, packages, molds, matrices, drawings, sketches, models, instruments for measuring, checking and testing and other similar items, special tools and instruments, goods for performing testing or which is subject of testing, samples of goods, supplementary products, goods for exhibitions, fairs, meetings and similar events or sales, spare parts, accessories and equipment and other goods which are temporary imported or imported in cases in which there is no economic impact).