The Law on customs tariff came into force on June 1st 2001.

Law on Customs Tariff contains only 6 tariff rates (1, 5, 10, 15, 20 and 30%).

The Tariff Structure
 

Goods	Rate
Raw and semi-finished materials, spare parts and equipment not produced in the country	1%
Raw and semi-finished materials, spare parts and equipment not produced in sufficient quantity in the country	5%
Equipment that is produced in sufficient quantities in the country	10%
Finished farm and industrial products that are produced in the country sufficiently	20%
Consumer goods that can also be production materials, but are not produced domestically	10%
Foreign consumer goods whose scarcity affects the domestic living standard	15%
Consumer goods produced domestically	20%
Luxury goods	30%

Average Custom Rate

Under the Law on customs tariff, the average weighted custom tariff is 9.37%. Tariffs range from 1 to 30%, while 50.16% of products are subject to rates ranging from 1 to 5%, and 73.17% of products are subject to rates between 1 and 10%.

Uniform Customs Rate

Uniform customs rate is 10% and this rate is effective for goods which value do not exceed 3000 USD.

Clearance Rate

The clearance rate is 0.5%.

Useful links and other Information

Customs Tariff

Customs Service of Republic of Serbia

Ministry of International Economical Relations

Serbian Chamber of Commerce

National Bank of Serbia

Serbian Investment and Export Promotion Agency

Invest in Serbia