Customs
Formalities for Import and Export
All goods crossing the border line are subject to customs
procedure. To secure determining and payment of customs duties, the Customs
Service enforces measures of customs inspection to all goods being imported or
exported.
All goods assigned for import in SiCG (Serbia), or export from,
as well as transiting goods, must be reported to a customs unit. Customs units
keep track and records of all goods crossing the border.
There are no customs duties in specified cases, the most
important of which are:
for
the goods that is exported from SiCG (Serbia), provided export duties are not
prescribed;
for
the goods transiting SiCG (Serbia);
for
the goods exported abroad, which have been returned for non-compliance with the
contract;
for
the goods assigned for sale in duty-free shops;
for
the goods subject to customs procedure without crossing the line, on the grounds
of the contract on building or construction of an object, being properly
recorded and approved before the competent authority.
Obligation to pay the customs duties falls due in the specified
situations, the most important of which are:
for
the goods imported from abroad - when the goods crossed the border line;
for
the goods imported in FRY from customs zone or free zone - when the goods were
transferred from a zone into the domestic market;
for
the goods placed at consignment stock warehouse - when the goods were taken from
the warehouse;
for
the goods temporarily imported - either when the claim for permanent importation
was filed, or at the moment of expiration of the term for temporary import;
for
temporarily imported goods which value has been reduced by usage in FRY - either
when the claim for customs proceeding was filed, or when the decision on payment
was passed; etc.
The base for calculating the duties is the value of the goods.
Specified species of agriculture produce are subject to the
special customs fee payable per quantity of the goods.
Specified species of agriculture produce are subject to the
seasonable customs duty per rate of 20 %, applying during specified time during
a calendar year.
There are specified exemptions from customs duties, the most
important of which are:
Exemptions
of diplomats and humanitarian organizations
Exemptions
of individuals and specified organizations of disabled persons
Exemptions
of companies and other legal entities
Temporary
import & export
Generally, the documents required for importation ought to be
enclosed to the claim for customs proceeding. The customs will issue decision,
determining the amount of duties. The goods cannot be imported before paying of
the duties. The action can be filed to the Federal Court versus a final
decision. Obligation to pay expires after five years of the maturity date,
unless the proceeding for forcible execution was initiated before the
expiration. However obligation expires after ten years in any case. Procedure
differs whether imported goods are transported by roads, by railway, by air
transportation, by ships, or by Post Office.
Source:
Branislav Manic Law Office
& Patent Bureau
Useful informations
• Foreign travellers - tourists coming to Serbia and Montenegro
for a temporary stay may bring in temporarily, in addition to items of their
personal luggage, also the following articles needed by them during their
temporary stay in Serbia and Montenegro:
1) Personal jewellery,
2) Items made of fine fur,
3) 2 (two) cameras,
4) 1 (one) film camera (up to 16 mm) or a video camera,
5) A pair of binoculars,
6) 1 (one) portable musical instrument,
7) 1 (one) portable gramophone,
8) 1 (one) portable radio set with or without a cassette-player,
9) 1 (one) portable tape-recorder,
10) 1 (one) cassette-player,
11) 1 (one) portable typewriter,
12) 1 (one) pocket electronic calculator,
13) Camping equipment (tent, etc.),
14) 1 (one) bicycle with or without engine,
15) Various types of sports equipment, one item of each (sports boat),
16) Passenger car with or without trailer,
17) Motorcycle with or without trailer,
18) Road freight motor vehicle with foreign registration plates,
19) Camp caravan on wheels,
20) Camp trailer,
21) Yacht, sailboat or other pleasure craft,
22) 1 (one) portable TV set with or without video recorder,
23) 1 (one) portable personal computer.
• Foreign visitors are obliged to declare these items to the
customs authorities on their entry into Serbia and Montenegro. It is equally
their obligation to take these items out of the country when leaving the
territory of Serbia and Montenegro.
• Individuals can not import nor export items intended for
trade.
• Individuals can not import nor export weapons and ammunition.
• Individuals, both domestic and foreign, may import animals
into Serbia and Montenegro, provided that they posses proof of health condition
of the animal, and provided they have obtained at the relevant Serbia and
Montenegro border crossing a document issued by the competent Yugoslav
authorities confirming that veterinary-sanitary checkup has been made.
• Items of archaeological, historical or ethnographic value,
works of art and other items having scientific or cultural significance (for
example gold coins, paintings, antiquities, hunting trophies) may only be
exported if an export licence has been issued by Republic Institute for
Protection of Cultural Monuments.
• Radio transmitters - amateur radio transmitters may be
imported provided a licence has been obtained in advance from the competent
authorities (Ministry of Transport and Communications of Serbia).
• Foreign individuals can export items inherited in Serbia and
Montenegro under principle or reciprocity.
• Domestic and foreign individuals are entitled to import a
passenger car up to six years old, subject to the payment of customs duty and
other charges.
• Customs duty on passenger car is paid in regular procedure,
never summarily.
• Unique customs rate is not applied on motor vehicles (no
matter the value of the vehicle), but customs tariff rate is used.
• For vehicles with foreign registration plates, on entering
into Serbia and Montenegro, the competent authorities (Automobile Association)
charge the amount of compulsory insurance.
• Bringing of weapons by individuals into, or their transit
through, Serbia and Montenegro is prohibited, except for hunting purposes if
hunting is organized by authorized organizations (Hunters' Association).
• Hunters – tourists can take hunted game and trophies out of
Serbia and Montenegro only if shipping document (for game) or trophy document
(for trophy) has been obtained.
Useful links
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
Rights of
foreign nationals to import goods
The right of
Yugoslav nationals to importation
Privileges
granted on final return from abroad
Export of
goods
Bringing money
into and taking it out of the country
Bringing
weapons into and transit through the country
Radio
transmitters
Animals
Compulsory
insurance of vehicles with foreign registration plates
Carnet de
passege en douane
Charges paid
in international traffic with Yugoslavia
