Moreover, from 1 January 2017 the VAT Law amendments come into force, on the grounds of EU Regulation No. 952/2013 from 9 October 2013, which established the implementation of EU customs code. According to the EU Regulation, the special customs actions become customs procedures (e.g. the transfer of goods into free zone becomes the special customs procedure for free zone). Some customs procedures will no longer be applied, i.e. inward processing procedure under the customs control and temporary admission for the inward processing are going to be cancelled. Instead of these procedures, the special customs procedures for temporary admission for inward processing will be applied.

In addition, from 1 January 2017, application of excise duty relief will be applied only to duty free shops at international airports and seaports. Due to this, based on the amendment to the VAT Law, 0% VAT rate will be imposed on goods, supplied for sales in special places, which are established in international seaports and airports, i.e. the current provisions allowing duty free shops activities at other border crossing points will be eliminated.