Cooperation in the field of Customs

and Taxation The European Union

and the Western Balkans

European Commission

Photographs by : Simon Pugh, Roland Tasho, Dejan Vekič.

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ISBN 92-894-9407-7

European Commission, Directorate General for Enlargement, 2005

© European Communities 2005

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Overview page 3

In country page 5

Albania page 5

Bosnia and Herzegovina page 6

former Yugoslav Republic of Macedonia page 7

Serbia and Montenegro, including Kosovo page 8

Highlights page 10

table of contents

Customs and Fiscal Assistance Office (CAFAO)

2

With the break-up of the SocialistFederal Republic of Yugoslavia in1992, the Yugoslav wars of the early

1990s, the conflicts in Kosovo from 1996 to1999, a security crisis in the former YugoslavRepublic of Macedonia in 2001, and civildisorder in Albania in 1997, the present-daycountries of the Western Balkans have under-gone a period of substantial social upheavaland change in the last decade. In some partsof the region, new boundaries have been esta-blished and, in certain countries, complexinstitutional and administrative arrangementshave been introduced. In these demanding cir-cumstances, the Western Balkan countrieshave sought to establish or re-establish theircustoms services.

As a way of assisting the countries in their efforts,the European Union (EU) launched its Customsand Fiscal Assistance Office programme, CAFAO,in 1996 to enable the creation of a customsservice in Bosnia and Herzegovina. More spe-cifically, the CAFAO programme was chargedwith assisting the country in implementing thecustoms-related provisions of the GeneralFramework Agreement for Peace, as laid downin the Dayton Peace Accord of 1995.

The CAFAO programme was later expanded toinclude assistance in indirect taxation collec-tion, such as sales tax and excise duties, following the conclusions of the PeaceImplementation Council in Bonn in December1997. At a broader level, the CAFAO programmehas since gone onto develop activities in customs, and to varying degrees fiscal admi-nistration, in Albania (CAM-A*), Kosovo(CAFAO-UNMIK**), the former YugoslavRepublic of Macedonia (CAFAO-MAK***) andSerbia and Montenegro (CAFAO-Serbia andCAFAO-Montenegro).

The state of existing national infrastructuresfor both customs administration and indirecttaxation has greatly influenced the extent ofCAFAO programme’s activities in each country.Hence, in the Republic of Montenegro, forexample, which started its migration progressfrom sales tax to an EU compliant Value AddedTax (VAT) system in 2000, CAFAO has mainlydirected its efforts at ensuring that the systemremains EU compliant. In Bosnia andHerzegovina, however, where the country isstill operating a sales tax system, CAFAO hasbeen fully involved for some years in preparing

Customs and Fiscal Assistance Office (CAFAO)

Overview

3

the way for the country to migrate to an EU VATcompliant tax system by 2006.

Overall, the Western Balkan customs servicesalong with their respective CAFAO programmeshave directed their efforts at creating efficientcustoms services that not only allow for bettermanagement of border-crossing points andcustoms checks at airports and/or ports forpublic security, but also increase potentialrevenue from customs and excise duties onlegitimate trade. By boosting revenue yieldfrom this source, local governments can increasetheir public spending in, for instance, socialdevelopment. They can also develop infrastruc-tures which not only ensure they are effective inthe fight against organised crime and commer-cial fraud, but also facilitate legitimate trade.

So as to provide a coherent approach to impro-ving customs service in the Western Balkancountries, the CAFAO programme uses as arule EU Blueprints in Customs and Taxationdeveloped by the European Commission as itsmodels for development work. These help toensure that the work the programme carries

out is in line with EU standards and contributesto the Stabilisation and Association Processwithin the region as a whole. On the ground,the CAFAO programme operates throughteams of EU experts in country who comple-ment the work already being carried out bynationals of the countries concerned, and its day-to-day management is run by theEuropean Commission.

In the following pages, you can read aboutsome of the achievements of the CAFAO programmes in the Western Balkans to date. A section is dedicated to various successfulinitiatives established by CAFAO to give anidea of how its day-to-day work translates inreality and affects the local management ofcustoms services.

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Allocation for CAFAO, funded by the CARDS programme, for 2001 – 2005

Albania € 14,000,000Bosnia and Herzegovina € 40,000,000former Yugoslav Republic of Macedonia € 10,500,000Serbia and Montenegro € 29,400,000 Kosovo (As defined by UN Security Council Resolution 1244) € 12,500,000

* Customs Assistance Mission to Albania

** Customs and Fiscal Assistance Office-United Nations

Interim Administration Mission in Kosovo

*** Customs and Fiscal Assistance Office-former Yugoslav

Republic of Macedonia

Following the collapse of Albania’s pyramidsavings scheme in 1997 which resulted inthe breakdown of national law and order,

the Albanian government requested that theEuropean Commission set up the CAM-A pro-gramme to restore the effective running of theAlbanian Customs Service (ACS). CAM-A’s firstpriority was to assist in re-asserting the pre-sence of the ACS at border locations by re-establishing customs buildings and humanresources. To complement this activity the programme has drafted legislation for thecountry, such as the Customs Code andImplementation Provisions, and overseen thereorganisation of the ACS’s human resourcemanagement to make it more transparent. Inaddition, CAM-A has provided training to ACS’sIntelligence Section and introduced the appli-cation of the World Trade Organisation’sCustoms Valuation methodology.

In order to boost the technical infrastructure ofthe country’s customs service, CAM-A hasinstalled the ASYCUDA++ system – an IT soft-ware product developed by UNCTAD* – in thecountry’s main customs houses, whichenables the computerised registration ofimport, export and transit declarations ofgoods. CAM-A’s involvement in computerisingcustoms was extended to taxation in 2002, fol-lowing the entry of Albania into the WorldTrade Organization. One of the main schemesthat the programme is now running is anIntegrated Tax System (ITS) project to compute-rise the country’s customs and tax offices.

Over the last three years, CAM-A’s IntegratedTax System project has provided technical inputinto extending the country’s existing VAT systemwith other tax regimes, such as profit tax andsocial insurance contributions. At present, it isworking on integrating excises into the tax systembefore proceeding to other taxes, such as gam-bling tax. The roll-out of the ITS system in all taxoffices, and the automating of the tax registrationprocess for tax offices and the public alike, willassist the Albanian Tax Authority in increasing theefficiency of its revenue collection.

At the same time, CAM-A is also tackling orga-nised trafficking and cross-border crimethrough its own Organised Crime Initiative(OCI) launched in 2003. Under the Initiative, 3teams of 2 EU experts in customs and policework have been deployed around the country’smain entry points to advise on how best tooperate anti-smuggling activities. The OCIteams have trained Albanian Customs Servicestaff in car searching and handling cases ofcommercial fraud, such as the smuggling ofthird generation mobile phones, cigarettesand heroin. At a more general level, by beingbased at customs points and working alongsi-de both Albanian customs and police officials,the OCI teams are assisting in improving coope-ration between the two organisations – an inter-action which has, historically, been limited.

* United Nations Conference on Trade andDevelopment

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Customs and Fiscal Assistance Office (CAFAO)

In country - Albania

Starting in 1996, the CAFAO-BiH programmefirst supported Bosnia and Herzegovinain drafting and developing key customs

legislation and procedures that would ensurea single and uniform customs territory. In1997, it embarked on a review of the country’stax administrations in the country’s twoEntities, the Federation of Bosnia andHerzegovina and the Republika Srpska, beforemaking recommendations on how to improvenational tax enforcement measures and toreform tax compliance.

However, with time, it became clear that theunusual political organisation of the countryrendered the implementation of customs regu-lations consistent with State customs policyand laws in a systematic and transparent wayalmost impossible. And while some progresswas made by CAFAO in improving revenueyield and detection of offences and underpay-ments in the Federation of Bosnia andHerzegovina, its actions were met with resistan-ce by the tax authority of the Republika Srpska.

Such obstacles to harmonising customs activi-ties nationwide were in part overcome by anew law adopted in 2003 that provides for themerging of the Entities’ and Brčko Districtadministrations into a single Indirect Taxation

Authority (ITA) at State level. CAFAO-BiH hassubsequently been active in the physical esta-blishment of the ITA and in supporting theEntities in the merging of their customs admi-nistrations. This process is due to be comple-ted during the course of 2005.

With CAFAO-BiH assistance, the country istoday in the process too of migrating from aSales Tax system to a VAT EU compliant systemat State level; it is also planned that it willassist in the integration of Excise Taxes intothe ITA. This is a considerable operation, andCAFAO-BiH’s on-site team has been increasedin country to deal with the increased expertiseneeded to complete the task. Although a provi-sional deadline was set for a VAT system in2005, it is currently expected that the VAT sys-tem will be fully functioning in 2006.

During its first years in the country, CAFAO-BiHalso oversaw the implementation of the ASYCU-DA++ customs computer system to create amore modern and efficient approach to cus-toms declarations work country-wide. A repla-cement to this system, ALICE, which can ensurefull connectivity with EU systems is now beingworked on by the CAFAO-BiH programme forimplementation in 2006.

Bosnia and Herzegovina

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When the former Yugoslav Republic ofMacedonia gained independence in1991, it was able to call on assistance

from experienced customs officers from thefederal service of the former Yugoslavia indeveloping its national customs administra-tion. This considerably facilitated its progressin setting up a service, and for some years, theformer Yugoslav Republic of Macedonia’sCustoms Administration (MCA) made greatadvances, including successfully installingASYCUDA++ software to modernise its mana-gement of customs data. However, when thepolitical situation in the country deterioratedat the end of 1990s, the MCA began to stagnate.

Corruption became endemic in the service tothe detriment of revenue yields and public safety.Following initial reluctance on the part of theformer Yugoslav Republic of Macedonia’sCustoms Administration to have EU experts insideits service, it eventually agreed to the setting up of the CAFAO-MAK programme in the country’s capital, Skopje, in 2002. A change ofGovernment in the same year saw a change-around in attitudes towards the service. And this, combined with the appointmentof a new Director General of the MCA, has

resulted in a strong drive towards rooting outcorruption within the service and in fighting illegal trafficking.

Furthermore, the MCA’s Director General has,with assistance from CAFAO-MAK, developed afive-year strategic business plan to managethe modernisation of the MCA along EUCustoms Blueprint guidelines to improve itsperception among the commercial sector andthe public. Supporting the implementation ofthe business plan forms the main objective toCAFAO-MAK today, including ensuring that theMCA has a firm legal basis on which to workand that customs procedures are managedeffectively.

The CAFAO-MAK programme has not providedany support to the Public Revenue Office (PRO)under the Ministry of Finance to date. Butare underway about developing support to thePublic Revenue Office in the preparation of itsown business plan in line with EU TaxationBlueprints standards. At present, it seemslikely that CAFAO-MAK will, following the PRO’ssuccessful implementation of VAT, help theOffice in terms of compliance, reducing VATfraud and increasing revenue yield.

former Yugoslav Republic of Macedonia

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The CAFAO programmes in Serbia andMontenegro have been designed to meetthe differing needs of the two Republics.

CAFAO regularly coordinates its actions withthe two Republics and Kosovo, so as to deve-lop a cohesive response to customs develop-ment in the country and a single economic space.

The Republic of Serbia

The infrastructure of the customs administra-tion in Serbia was in many ways more advan-ced than those of other Western Balkan coun-tries when the former Yugoslavia broke up, asBelgrade had been the central coordinationpoint of the federal customs services. Duringthe following decade, however, conflict andisolation left the new Customs Administration ofSerbia (CAS) requiring comprehensive moderni-sation. In recent years, the CAFAO-Serbia pro-gramme has provided it with assistance in anumber of strategic studies, in particular in orga-nisational and human resource management.

The CAFAO-Serbia programme has been espe-cially active in legislation, and made a signifi-cant contribution to the drafting of a newCustoms Law that was approved in 2003. Ithas since provided input to the drafting ofimplementing provisions to the Customs Lawthat are in accordance with EU standards.

At present, CAFAO-Serbia’s role in the imple-mentation of the new EU compliant VAT systemin the Republic is limited to strategic input onscheduling, as the roll-out is being administe-red by a separate donor. Once introduced, theprogramme is expected to support the VAT sys-tem in the area of compliance and ensuring theefficient collection of VAT at importation.

The Republic of Montenegro

CAFAO-Montenegro is focusing its effortson supporting the Montenegrin CustomsAdministration (MCA) in turning the customsinfrastructure inherited from former Yugoslaviainto a coherent and efficient service. Thisincludes improving MCA’s management of cus-toms and excise regimes (warehousing, produ-cers of excise goods) to EU standards, trainingstaff and developing an effective enforcementand compliance sector (intelligence, investiga-tion and anti-smuggling). Together with CAFAO-Serbia, it is also assisting the MCA in fulfilling itsrole in the Joint Office.

The Montenegrin General Directorate of Taxationintroduced VAT in the country in 2003. TheCAFAO-Montenegro team is there-fore assistingin assuring that the approach to tax administra-tion remains broadly EU compliant. In future, itwill focus in improving taxpayer compliance andenforcement issues to increase revenue yield.

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Serbia and Montenegro, including Kosovo

Kosovo[1]

CAFAO and the United Nations InterimAdministration Mission in Kosovo (UNMIK) star-ted operating in Kosovo in August 1999 as CAM-K,after a European Commission study carried out inthe territory revealed that its customs service hadcollapsed following ethnic conflicts in the region.

As a result, the EU customs experts that were firstdeployed to Kosovo focused on setting up an enti-rely new customs service. This new service todayemploys 500 people. As the service’s numbershave risen and its experience widened, so thenumber of international experts involved in sup-porting its professional development has decrea-sed from 9 to 6.

Unlike other institutions in Kosovo, the UNMIKCustoms Service remains a reserved function anda responsibility of the territory’s administrator,the Special Representative of the SecretaryGeneral of the UN. Over the next few years, theCAFAO-UNMIK team plans to consolidate theiractivities in the customs service’s developmentby providing support to customs employees in

legal issues, procedures and management tasks.It is less involved for the moment in indirecttaxation, as the province has already introduceda VAT system in 2001 supported by a U.S.Agency for International Development (USAID) –financed programme. In 2003, CAFAO-UNMIKreviewed the application of this system so asto provide the Tax Administration of Kosovo(TAK) with recommended actions in the areasof VAT legislation and audit procedures. Thesewill assist TAK in improving its ability to perform structured and effective VAT audits.

The CAFAO-UNMIK programme is presentlyinvolved in developing methods to find non-complaint companies to boost revenue yield.And, following its review of the VAT law toascertain its EU compliance in 2004, CAFAO-UNMIK is also redrafting, with the backing ofthe Tax Administration of Kosovo, the VAT lawwith implementing provisions. It is expectedthat CAFAO-UNMIK will continue to lend supportto the Tax Administration, under the Ministry ofFinance and Economy, in the years to comeand possibly expand its activities into areas ofrevenue and fiscal policy.

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[1] As defined byUN Security Council Resolution 1244

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Catching contraband :FAST – Flexible Anti-SmugglingTeams

“Together we collect around 70% of the territo-ry’s budget, or 435 million euro, through cus-toms duties,” says Naim Huruglica, Director ofthe United Nations Interim AdministrationMission in Kosovo (UNMIK) Customs Service,Kosovo. “That’s a substantial contribution.”What makes the figure all the more impressiveis that five years ago there was no customs ser-vice on the territory. The UNMIK CustomsService started from scratch in 1999 and hassince expanded from a team of 37 customsofficers – Kosovans previously working in thefederal service of the former Yugoslavia – to anorganisation employing 500 people. Most ofthem are young Kosovans under 35 years ofage who, although highly motivated, are ofteninexperienced in customs work. As a result,the CAFAO-UNMIK team has been providinglocal customs officials with training to raisetheir professionalism. “The assistance we’vehad from CAFAO experts in recent years hasdefinitely helped raise our standards of opera-tion to EU levels,” says Huruglica. “It’s true thatwe still have to work on our public relations – toshow the public that the service does its job pro-perly and isn’t corrupt – but that will take time.”

In its early days, the UNMIK Customs Serviceconcentrated on increasing the province’srevenue generation, in particular throughorganising an efficient system for collectinglegitimate excise on goods. Since the introduc-tion of the Customs Code of Kosovo in 2004,which has turned the entire territory into asingle customs zone, it has shifted its focus toanti-smuggling activities. Under the Code, cus-toms officials are able to carry out checksanywhere within Kosovo and on a so-called‘selective’ basis. So as to make the territory’santi-smuggling work more effective, the UNMIKCustoms Service has created Flexible Anti-Smuggling Teams (FAST), to protect the publicfrom illicit trafficking across the province.

With a fleet of ten cars, four of which weredonated by the CAFAO-UNMIK programme and

the rest from the Customs Service, the FASTteams operate around the country checkingsuspect cargoes, cars and trucks for illegalgoods. Two teams, four people are allocated to each car, are based in the north of Kosovoand the remaining eight travel around the country according to a pre-agreed schedule.Each morning the teams meet to analyse potential risks, assess profiles of suspectedsmugglers and detail the day’s itinerary. Theyliaise with the police about intended operationsand then go out into the field where they workindependently.

“Most of the smuggled goods that we find arecigarettes,” says Alma Shabi, a FAST team leader. “They are relatively easy to spot – if apack doesn’t carry a sticker showing thatexcise duty has been paid on them thenthey’re illegal.” In 2004, 5 tonnes of cigaretteswithout the excise banderol were discoveredby a FAST team. And in the first two months of2005, the teams detected around 100 smug-gling offences. Although seizures of drugs andarms are now less common, they are not unk-nown – in 2003, for example, 145 automaticshotguns were discovered in a vehicle enteringthe country from the south-east. Overall,however, seizures of all kinds of smuggledgoods are going down. This is in part due to the work of FAST and the more effective operation of the entire UNMIK CustomsService.

In 2007, the CAFAO-UNMIK team intends towithdraw from the Kosovo Customs Service –at present two top posts in the Service are heldby internationals – and it is important that itleaves an organisation which is not only dyna-mic but also trained in appropriate customsregulations and search techniques.Consequently, the FAST team has been equip-ped with spray and batons, and is currentlyreceiving self-defence classes. Says Shabi:“We’ve never had any serious problems, butwe do get threatened.” Not that this seems tohave deterred her from carrying out her duty.“For me,” she says, “patrolling is the best partof the job. It’s still a great moment when youfind a haul of smuggled goods.”

Customs and Fiscal Assistance Office (CAFAO)

Highlights

Red or green ? Clearway system streamlines customs checking procedures

Skopje airport in the former Yugoslav Republicof Macedonia receives around 12 flights a day.It is the Republic’s principal point of entry tothe country and in one month, some 50 to60,000 passengers will pass through it in bothdirections. Until recently, passengers oftenendured queues and cramped conditions asthey waited to clear customs, but all this looksset to change with the installation by the for-mer Yugoslav Republic of Macedonia’s CustomsAdministration (MCA) of a new improved way ofcustoms checking procedures in the airport – ared and green channel route, or ‘clearway sys-tem’ as it is better known.

The panels, barriers and signs that make upthe channel route were bought with EU fundsadministered by the European Agency forReconstruction. And the CAFAO-MAK team hasprovided training in both Skopje andManchester, UK, for the airport customs depart-ment on how to operate the system effectively.Previously, all items of luggage were X-rayedon arrival. The clearway system works on aselective basis, so that passengers who chooseto go through ‘nothing to declare’ green routewill be checked by customs officers at theirdiscretion. Whereas all passengers who go through the red channel will, as in otherinternational customs check points, be stoppedand their luggage searched automatically.

At Skopje, the clearway system is now in theprocess of being activated. “It will take timefor us to get the system up and running proper-ly but we’re getting there,” says IvanSpasovski, head of the Airport CustomsDepartment. Once in place, it is expected thatthe system will help cut queues and improveincoming passengers’ first impressions of thecountry. In an area where there is an urgentneed for increased trade with foreign compa-nies and organisations, a smoother runningand professional customs channel shouldencourage business people to have confidence

in the efficiency of local infrastructure. It iscommonly believed that as much 95% of deci-sions about whether to invest in a country aremade while waiting in line at the airport.

The system is not without its drawbacks: aselective system for checking tends to result ina lower capture rate of smuggled goods. Tocompensate for this, the CAFAO-MAK team hasbeen training customs officials to becomemore engaged in the checking procedure froma psychological point of view. They are beingencouraged to be alert to suspicious circum-stances and to use profiling to ascertain therisk of individual passengers. They are alsobeing advised to adopt a more vigilant approachwhen dealing with people working in the airport so as to curb the development of‘internal’ smuggling routes in and out of theairport. The former MCA has had problems inrecent years with institutional corruption and istrying to find new ways of tackling it.

To date, the entire airport’s customs unit hasattended two seminars on the clearwaysystem, and four senior unit managers havespent time in Manchester ‘shadowing’ theircounterparts to see how the city’s red andgreen channel system is used. The traininghas, says Spasovski, positively influenced customs officials’ attitudes towards the clearwayinstallation. Together with CAFAO-UNMIK, theMCA now hopes to reach agreements withother service providers in the airport, such asairlines, cafés and restaurants, to allow customs officials to enter their premises tocheck passengers when required.

Once the clearway system is fully operational,it will make a considerable visible and tangibledifference to the way in which Skopje’s airportcustoms checking procedures are carried out.Spasovski looks forward to the day. “I wantpeople to have a good impression of the country,” he says. “It’s part of the customsservice’s duty to make people feel welcomewhen they arrive, regardless of whether theyare Macedonian or foreign. And as our airportis small, we really have no excuses.”

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Integrating customs policy - andpersonnel

Bosnia and Herzegovina’s customs servicesare undergoing radical changes. Since 2003,the country’s two main administrations - theFederation of Bosnia and Herzegovina and theRepublika Srpksa – have been merging theircustoms authorities into a single customsadministration run by the State-level IndirectTaxation Authority (ITA). Assisting the twoadministrations in completing the merger andcreating the ITA, since the start, has been theCAFAO-BiH programme.

Like the country’s customs administrations,Orašje border crossing point on the country’snorthern frontier with Croatia has seen a num-ber of changes in recent years. Three yearsago, customs officers at this checkpoint had tostand unprotected in all kinds of weather whileon duty. Today, a high metal roof whichstretches over four lanes of traffic is there tocover them. This and the site’s new officeswere built using funds granted by the EU, andthe ITA has also invested in eight new compu-ter screens installed in the offices, whichmonitor the border-crossing point 24 hours aday, seven days a week. Similar video screenshave also been bought for two of the other 38border crossing-points around the country.

Among other duties, Orašje border crossingpoint checks that goods and cargo carried bypassing traffic are being declared appropriate-ly. Says head of Orašje ‘border-crossing’ pointIsmet Kičin: “Fake reporting of the quantityand kinds of goods that people are takingthrough is a common problem. So too is decla-ring goods within the wrong tax bracket.People declare their goods but put them incategories that mean they will be charged lesstax.” Adds Indirect Taxation Authority officialMilenko Počuč : “Take meat, for example. Onlyrecently the ITA had a case where a supplierdeclared the cargo as ‘vegetables’ when in fact

it was meat. That’s because meat is taxedmore highly than vegetables.”

At the moment, Orašje border crossing pointemploys 29 staff from the country’s variousethnic groups. With the re-organisation of thecustoms administrations and job cuts, manycustoms officials were transferred to new cus-toms points – sometimes from one end of thecountry to the other. In a country which wasdivided by a bitter ethnically driven war in theearly 1990s, this mixing of personnel marks aconsiderable move forward in the country’ssocial and customs integration. “I’m glad tosay there have been no reports yet of incidentsbetween officials as a result of the changes,”says Počuč.

To help consolidate the integration of customsstaff on the ground, the CAFAO-BiH programmehas been involved in organising the designand delivery of a single dark navy uniform thatwill be worn by the new State customs officials.Previously, each political administration of thecountry had its own colour – a green uniformfor the Federation of Bosnia and Herzegovina,for example, and a blue one for the RepublikaSrpska. Not only is a new customs uniformimportant psychologically for the staff, it alsohelps improve the public’s perception of theservice as a coherent, national organisation.

Customs officials’ preoccupations are not justwith uniforms, however. Says Orašje bordercrossing point employee Matok Krištić: “It’sgood that we now have a place to cover usduring the winter months. There are alwaystwo officers on duty at any one time. Whenone’s outside checking the documents, theother can now go and have a sit down.” Krištićis, he says, still getting used to the new cus-toms organisation, but believes it is a muchmore realistic way of running the system overall. And how does he know when to treat avehicle as suspicious? “Most of the time,” hesays, “it’s just human instinct”.

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European CommissionDirectorate General for Enlargement1049 Brussels, BelgiumFax: (+32 2) 299 17 77http://europa.eu.int/comm/enlargement/cards/index_en.htm

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Delegation of the European Commission to Bosnia and Herzegovina71000 Sarajevo, Dubrovacka 6Tel: (+387 33) 25 47 00 / Fax: (+387 33) 66 60 37http://www.delbih.cec.eu.int

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Delegation of the European Commissionto the former Yugoslav Republic of Macedonia1000 Skopje, Marsal Tito 12Tel: (+389 2) 312 20 32 / Fax: (+389 2) 312 62 13http://www.delmkd.cec.eu.int

Delegation of the European Commission to Serbia and Montenegro11000 Belgrade, Krunska 73Tel: (+381 11) 30 83 200 / Fax: (+381 11) 30 83 201http://www.delscg.cec.eu.int

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