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The Customs Administration is a legal entity and a public administration body that acts as a constituent part of the Ministry of Finance. Until 1991 the Customs Service had operated within the administration of the Socialist Federative Republic of Yugoslavia. The Customs Administration of the Republic of Macedonia was created soon after the Republic of Macedonia proclaimed independence. On April 14, 1992, the Parliament of the Republic of Macedonia adopted the Customs Law which served as basis for the establishment of the Customs Administration of the Republic of Macedonia which in that moment achieved statehood and assumed responsibility for the control over the entire customs territory of the Republic of Macedonia. This day, therefore, is celebrated as the Customs Day.
The Customs Administration, with its headquarters in Skopje, executes its powers on the overall territory of the Republic of Macedonia. The activities which fall under its competence are performed by the Central Directorate and the Customs Houses. The Central Directorate coordinates and administrates the customs responsibilities on the entire territory of the Republic of Macedonia. The Customs Houses coordinate and manage particular regions and were established based on the volume and structure of the traffic of goods and passengers realized outside the country. The Customs Houses act through their organizational units - the Customs Offices. They are involved in customs procedures related to the traffic of passengers and goods, as well as to the implementation of customs surveillance measures, customs clearance of goods, prevention of illicit traffic, customs administrative and offence procedures, sale of customs goods and forced collection of customs duties.
The Customs Administration ensures a proper and uniform implementation of the regulations in its scope of work. 
The Customs Administration executes its tasks in accordance with the Law on Customs Administration, Customs Law, Law on Customs Tariff, Law on Customs Measures for Protection of Intellectual Property Rights and other laws regulating the import, export and transit of goods. It also performs other activities defined in its competence by other laws.
The main responsibilities of the Customs Administration include customs surveillance, customs control, customs clearance of goods, preventive investigation and intelligence measures, detection and investigation of customs offences and crimes, initiation of procedures against the customs frauds and other offences, as well as criminal acts prosecutable  by the law, collection of on-the-spot fines, assessment and collection or drawback of import and export duties and other responsibilities regulated by the legislation.
The Customs Administration cooperates with the Customs Administrations of other countries in customs matters, in the field of detection and prevention of customs offences and criminal acts in customs matters, training of customs officials, technical development and in other fields, in accordance with the ratified international agreements.
Membership in international organizations
The Republic of Macedonia is a Member of the World Customs Organization-WCO (established as a Customs Cooperation Council in 1952, in Brussels-Belgium) and has been an active participant since July 1, 1994. This Organization, which today includes 176 Member States, i.e. their Customs Administrations, is focused to the goal to reach the highest level of harmonization and uniformity of the customs systems, analysis of the problems detected in the development and enhancement of the customs techniques and customs legislation.     
Within the framework of this Organization, the Members promote their customs cooperation to the benefit of the international trade. One of the main functions of the Council is to give proposals for uniform interpretation and implementation of particular conventions concluded under its auspices. Twelve international conventions and large number of recommendations have been adopted under its auspices.

The Republic of Macedonia is a Member of the Regional Intelligence Liaison Office-RILO.   

Under the auspices of the World Customs Administration a network of offices was established for exchange of customs intelligence information, in order to assure an exchange at regional and global level that would allow for a strengthened and more efficient fight against customs frauds and violation against customs legislation. On the basis of partition into regions, eleven offices were established: Western Europe, Eastern and Central Europe, Middle East, Asia and Pacific, Northern Africa, Western Africa, Eastern and South Africa, South America, the Caribbean, Central America and the Community of Independent States (Russia and 9 republics of the ex-Union of Soviet Socialist Republics). The Republic of Macedonia belongs to the Eastern and Central Europe region, with Central Office in Warsaw.

The exchange of data is made through a special information system - Customs Enforcement Network (CEN), which meets the highest standards on security and protection of data and provides access to several databases and a direct exchange of messages between the Members. The exchanged information helps the fight against illicit traffic and customs frauds. The databases contain information on goods seized for violation of the customs legislation.
The Republic of Macedonia is a Member of the Regional SECI Center for Combatting the Trans-border Crime, created in 1999 and activated in 2000. The Center includes 13 Members States: Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Greece, Hungary, Moldova, Macedonia, Romania (the Headquarters of the Center is located in Bucharest), Serbia, Slovenia, Turkey and Montenegro. 15 States and several international organizations and institutions are observers of the activities of the Center.
The main objective of the Center is to provide a direct exchange of data, information and documents of operational character, in framework of mutual cooperation between the Customs and Police Services, and to offer support for a more efficient fight against all kinds of trans-border crime.

The SECI Center will be reorganized, modernized and renamed in SELEC following the entrance into force of the Convention on the Establishment of the South European Law Enforcement Center – SELEC, signed on December 9, 2009,    
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