Export procedure is governed by the provisions of the Customs Law.
Under the export procedure, the customs authority approves the movement of domestic goods out of the customs territory of the Republic of Serbia.
Export procedure involves applying export formalities, including commercial measures, and export duties are calculated if the Law so requires.
Domestic goods which are to leave the customs territory of the Republic of Serbia are subject to export procedure, except for the goods under outward processing or transit procedures.
Export declaration is submitted to the competent customs authority, according to the exporter’s head office or residence, or according to the place such goods are packaged or loaded for export.
Release of goods for export is authorised provided the goods are exported from the customs territory of the Republic of Serbia in the state they were in at the time of acceptance of the export declaration.
Goods are imported under the procedure for releasing goods into free circulation (for placing goods on the market). It is a customs procedure where participants thereto acquire rights and obligations related to imported goods.
In order for the customs procedure of releasing goods into free circulation to apply, specified requirements are to be met; i.e. goods must be covered by a relevant declaration for the procedure of releasing goods into free circulation, and relevant documents for procedure implementation must be enclosed to this declaration, and such goods are to be delivered to the customs house.
Foreign goods placed on the market will acquire the status of domestic goods, which implies that prescribed import-related procedures have been completed, trade policy measures applied, and all prescribed import duties, taxes, excise taxes and other fees collected.
If a consignment consists of goods classified under several different tariff codes, and where individual classification of goods and processing of declarations cause operations and expenses disproportionate to the customs duty calculated, a customs authority may, at the declarant’s request, allow customs duties to be calculated for the entire consignment in line with the tariff code of the goods subject to highest customs rate.
In case of reduction in customs rate after the declaration is accepted but prior to releasing goods, the declarant may request that such lower customs rate be applied, except if such goods could not have been released for the reasons caused by the declarant.
Goods intended for use in their own households that natural persons bring into the country in passenger traffic or receive from abroad through postal traffic, except for goods exempt from import duties under the Customs Law provisions, are subject to uniform customs rate of 10%. This uniform rate may apply to goods whose value does not exceed the amount of EUR 3,000.
Goods released into free circulation at a reduced or zero customs rate due to their use for specific purposes are to remain under customs surveillance. Customs surveillance ends when the reasons for approving reduced or zero customs rate are no longer in place – the goods are imported, destroyed, or approved for other use than the one prescribed for application of reduced or zero customs rate, provided that import duties have been paid.
Goods released into free circulation lose the status of domestic goods if:
1) declaration for the release of goods into free circulation is revoked after the goods were released to the declarant; or
2) the amount of import duties for goods was reimbursed, or the debt discharged, in following cases:
• in inward processing procedure where reimbursement system applies;
• if the goods are defective or fail to meet the requirements of the contract under which they were imported;
• in cases where import duty reimbursement or debt discharge is contingent on export or re-export of goods, or on making the goods subject to other appropriate and allowed customs procedure or use