Alcohol regulations in North Macedonia

Licences needed

Excise Tax Warehouse keeper authorization (Excise Law) and Food Business Operator Registration (AHV)

Authority

Customs Administration of North Macedonia and Food and Veterinary Agency (AHV)

Documents

Proof of business registration in the Central Registry, proof of ownership or lease of manufacturing facilities, technical drawings and facility safety documentation, calibration certificates for measuring vessels and automated meters, HACCP food safety management system plan, and financial guarantee/bond for excise liability

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Registered legal entities or commercial traders established in North Macedonia

Licences or registrations

Registration in the customs single window (EXIM) system, excise taxpayer registration with Customs Administration, and registration with the Food and Veterinary Agency as an importer of food and beverages

Authority

Customs Administration of North Macedonia and Food and Veterinary Agency (AHV)

Documents

Single Administrative Document (customs declaration), commercial invoice, bill of lading/CMR, packing list, certificate of origin (EUR.1 or invoice declaration where applicable), certificate of analysis from the producer or an accredited laboratory, and excise band order approval

Fees

Standard customs processing fee (approx. 1% foreign trade documentation fee) plus statutory administrative fees

Time to obtain

Customs clearance takes approximately 2 to 5 business days upon presentation of complete documentation and sample verification

Required

yes

Process

Spirits do not undergo an FDA/COLA-style pre-market brand approval, but imported consignments require notification, document verification, and sanitary safety clearance with the Food and Veterinary Agency (AHV) before border release. Importers must purchase and affix official fiscal excise stamps issued by the Customs Administration.

Authority

Food and Veterinary Agency (AHV) and Customs Administration of North Macedonia

Documents and samples

Manufacturer Certificate of Analysis (evaluating ethanol, methanol, heavy metals, organoleptic parameters), specimen/mockup of the Macedonian language label, and physical product samples for border laboratory inspection if designated for verification

Fees

not confirmed

Renewal

not confirmed

Time to obtain

not confirmed

All distilled spirits imported or released into free circulation must be fitted with official excise stamps (tax control strips) issued by the Customs Administration. Imports must enter through designated international customs border crossings equipped with food and sanitary inspection border posts. Importers must operate through a registered domestic company (Importer of Record) and provide certificates of origin and analysis.

Spirits (HS 2208) originating in the European Union (under the SAA), EFTA, CEFTA, Turkey, and Ukraine enter duty-free (0%). Customs tariffs on goods originating from the United States were reduced to 0% by an amendment to the Customs Tariffs Law in July 2025. For non-preferential MFN origins, tariffs range between 0% and 20% depending on the specific tariff line.

Excise duty on ethyl alcohol and distilled spirits is MKD 340 per litre of pure alcohol (measured at 20°C). Standard Value Added Tax (VAT) is 18%, calculated on the customs value plus customs duties and excise duty.

Retail sale is permitted in licensed brick-and-mortar grocery stores, supermarkets, specialized liquor shops, and licensed on-premise hospitality venues (restaurants, cafes, bars, clubs). Off-premise retail of alcohol is banned at petrol stations, street kiosks, and open-air green markets. Under the Law on Trade, off-premise sales have statutory evening closing time limits (typically after 19:00 in winter / 21:00 in summer).

Restricted. Distance selling is subject to general rules of the Law on E-Commerce and Law on Trade; vendors must operate licensed trade entities and enforce strict age-verification mechanisms ensuring delivery is not executed to persons under 18 years of age.

Labels must be in the Macedonian language (Cyrillic script, usually via an over-label/sticker). Mandatory details include legal denomination of the spirit, nominal volume (cl/ml/l), actual alcoholic strength by volume (% vol), name and address of producer/bottler and importer, lot/batch number, and mandatory allergen statements (e.g., sulphites). Official excise strip stamps must be affixed across the cap/closure.

Advertising of distilled spirits is heavily restricted under the Law on Audio and Audio-Visual Media Services and consumer protection rules. Broadcast advertisements for spirits on television and radio are prohibited (limited exceptions apply to beer and wine outside protected daytime watersheds). Alcohol marketing cannot target minors, associate drinking with driving or social/sexual success, or sponsor events aimed at youth.

Governed by the Law on Spirit Drinks and aligned with EU spirit definitions: minimum 40% ABV for whisky/whiskey; minimum 37.5% ABV for rum, vodka, and gin; minimum 36% ABV for brandy/grape brandy; fruit spirits/rakija minimum 37.5% ABV; neutral ethyl alcohol minimum 96% ABV.

No dry municipalities or prohibition zones exist. However, sale and serving of alcohol is banned on premises of educational institutions, healthcare facilities, sports stadiums during high-risk events, petrol stations, and street kiosks; drinking alcohol in designated public parks and streets is restricted by municipal public order bylaws.

• Customs Tariffs Law amendment (July 2025) reduced import customs duties on goods originating from the United States to 0%, matching preferential access existing for EU/CEFTA products.
• Ongoing legislative adjustments and regulatory harmonization with EU Regulation (EU) 2019/787 on spirit drinks definitions, presentation, and geographical indications.
• Enforcement of consolidated Law on Excise regulations fixing the spirits excise tax rate at MKD 340 per litre of pure alcohol with automated electronic tracking of excise stamps.

Zero-rate import duties for EU, CEFTA, and US products create competitive conditions for foreign spirit brands in North Macedonia. Rising consumer demand for premium whiskey, gin, and rum in urban hospitality centers offers attractive niche growth for quality imported spirits.

• Customs Administration of the Republic of North Macedonia (Carina)
• Food and Veterinary Agency (Agencija za hrana i veterinarstvo - AHV)
• Ministry of Economy and Labour
• Ministry of Agriculture, Forestry and Water Economy
• Public Revenue Office (Uprava za javni prihodi - UJP)

1. Customs Administration of North Macedonia - Excise Taxes on Alcohol
2. PwC Worldwide Tax Summaries - North Macedonia Corporate Other Taxes
3. International Trade Administration - North Macedonia Customs Regulations and Import Requirements
4. National Convention on the EU in North Macedonia - Screening Report on Agriculture and Spirit Drinks Acquis