Non-domestic goods may be introduced into the customs territory of the Republic of Serbia through the customs border crossings at the time when they are open for circulation.
Circulation of goods which are subject to phyto-sanitary, veterinary or other prescribed control shall be allowed only through border crossings, which in accordance with appropriate rules, are designated for entrance and exit of such goods.
Goods brought into the customs territory shall, from the time of their entry, be subject to customs supervision and may be subject to customs control by the customs authority.
The goods shall remain under customs supervision for as long as necessary to determine their customs status.
In road transport goods are presented to the border customs authorities immediately after they have entered the customs territory of the Republic of Serbia. The person bringing the goods into the customs territory, or the person responsible for the carriage of goods, shall declare the goods and shall, without delay, convey them by the route specified by the customs authority and in accordance with its instructions to:
1) The customs office or to any other place approved by the customs authority; or
2) A free zone, if the goods are to be brought into that free zone directly:
- by waterway or air,
- by land without passing through another part of the customs territory where the free zone adjoins the land frontier between the Republic of Serbia and a third country.
For the purposes of Customs Law, the following definitions shall apply:
Person shall mean a natural person or a legal person, association of persons and entrepreneur recognized under the applicable law as having capacity to perform legal acts;
Person established in the Republic of Serbia shall mean:
- a citizen of the Republic of Serbia who has a residence in the Republic of Serbia or a foreign citizen who has been granted residence in the Republic of Serbia in accordance with the applicable law,
- a legal person that has central headquarters, registered branch office, regional office or permanent business establishment in the Republic of Serbia;
Customs status of goods shall mean the status of goods in the customs proceedings, as domestic or non-domestic;
Customs debt shall mean an obligation on a person to pay the amount of import duties (customs debt on importation) or export duties (customs debt on exportation) which apply to specific goods under the legislation in force of the Republic of Serbia;
Import duties shall mean:
- customs duties and other charges having an effect equivalent to customs duties, payable on the importation of goods,
- import duties introduced under the agricultural policy, payable on the importation of goods;
Export duties shall mean:
- customs duties and other charges having an effect equivalent to customs duties, payable on the exportation of goods,
- export duties introduced under the agricultural policy, payable on the exportation of goods;
Debtor shall mean any person liable for payment of a customs debt;
Customs supervision shall mean general measures taken by the customs authority with a view to ensuring that customs and other legislation applicable to goods subject to customs supervision are observed;
Customs control shall mean specific acts performed by the customs authority in connection with goods such as: examining goods; verifying the existence, reliability and accuracy of documents; examining the accounts of undertakings and other records; inspecting and searching of means of transport; inspecting and searching of personal luggage and other goods carried by or on persons; carrying out official procedures and other similar acts with a view to ensuring that customs and other legislation are observed;
Customs formalities shall mean actions performed by persons and customs authority with the purpose of observing the customs rules;
Customs declaration (hereinafter referred to as: declaration) shall mean the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure;
Summary declaration (import summary declaration and export summary declaration) means the act whereby, before or at the time of bringing goods into or out of the customs territory of the Republic of Serbia, a person informs the customs authority, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the Republic of Serbia;
Declarant shall mean the person making the declaration in his own name or the person in whose name a declaration is made;
Presentation of goods to the customs office shall mean the notification to the customs authority, in the manner laid down, of the arrival of goods at the customs authority or at any other place designated or approved by the customs authority;
Release of goods shall mean the act whereby the customs authority makes goods available under conditions and for the purposes stipulated by the customs procedure under which they are placed;
Holder of the procedure shall mean the person on whose behalf the declaration was made or the person to whom the rights and obligations of the abovementioned person in respect of a customs procedure have been transferred;
Holder of the authorisation shall mean the person to whom an authorisation has been granted in accordance with customs legislation;
Taxation elements shall mean the customs rate and amount of duties in accordance with the Customs Tariff and tariff classification of the goods, origin of goods, customs value of the goods, as well as the amount, nature and condition of the goods;
Customs clearance shall mean any official action of placing the goods under a customs procedure or of carrying out customs formalities for re-exportation of goods in a normal procedure or under a simplified procedure in accordance with this Law;
Lodging a declaration shall mean presenting of a declaration in the prescribed form and manner to the competent customs authority for the purpose of carrying out of the customs procedure;
Acceptance of a declaration shall mean establishing on behalf of the customs authority that the declaration is in accordance with Articles 87. and 88. of this Law and entering of such declaration in the prescribed accounts;
Holder of the goods shall mean the person who is the owner of the goods or the person who has a right of use or disposal over them or who has physical control of them;
Commercial policy measures shall mean measures prescribed by the governmental bodies, which have not been established by the Customs Tariff, and which are effecting export and import of the goods, including the safeguard measures, quantitative restrictions and prohibitions;
Commercial documents shall mean business records, registers, invoices, accounting payment vouchers, transport and supporting documents, accounts, financial statements including annual and interim reports, audit protocols and auditors’ reports, production and quality records, and correspondence including e-mails relating to a person’s business activity, as well as commercial data, in whatever form they may be, including electronically stored data .
Treatment off Custom officers during the customs procedures is prescribed in the act of Customs administration no.148-03-030-02-65/2011. Aforementioned act also contains the additional annexes.
CUSTOMS-APPROVED TREATMENT OR USE OF GOODS
The goods brought in the customs territory of the Republic of Serbia shall be presented to the customs office by the person who brought the goods into the customs territory or by the person who assumes responsibility for carriage of the goods following such entry.
Non-domestic goods presented to the customs authority shall be assigned a customs-approved treatment or use.
Customs-approved treatment or use of goods shall mean:
- placing of goods under a customs procedure,
- entry of goods into a free zone or free warehouse,
- re-exportation of goods from the customs territory of the Republic of Serbia,
- destruction of goods,
- Abandonment of goods to the state.
Where goods are covered by a summary declaration, the formalities necessary for them to be assigned a customs-approved treatment or use must be carried out within 20 days from the date on which the summary declaration has been lodged.
All goods intended to be placed under a customs procedure shall be covered by a declaration for that customs procedure.
Domestic goods declared for an export, outward-processing, transit or customs warehousing procedure shall be subject to customs supervision from the time of acceptance of the declaration until such time as they leave the customs territory, or are destroyed, or the declaration is invalidated.
The Minister of Finance may determine certain customs authority for clearance of certain types of goods or administration of certain procedures.
Rule book on determining the customs autorities for clearance of specific kinds of goods or carrying out of the specific procedures.
The declaration shall be made:
1) In writing;
2) Electronically, if technically feasible and subject to authorisation by the Director of the Customs Administration; or
3) Orally or by means of any other act whereby the holder of the goods expresses his wish to place the goods under a customs procedure, where such a possibility is provided for under the regulation in force.
Customs declarations in writing are to be made on a form corresponding to the official specimen prescribed for that purpose, i. e. on SAD form. A customs declaration is lodged by a declarant. It is a request to the customs authorities to allow the goods to be placed under the requested customs procedure. A customs declarant is any person making a customs declaration whether on his own behalf or on behalf of another person. A person on whose behalf the customs declaration was made or the person to whom the rights and obligations in respect of a customs procedure have been transferred is called a holder of the customs procedure.
Customs procedure shall mean:
- release of goods for free circulation,
- customs warehousing,
- inward processing,
- processing under customs control,
- temporary importation,
- outward processing, and
RELEASE OF GOODS FOR FREE CIRCULATION
Release for free circulation shall confer on non-domestic goods the customs status of domestic goods. Release for free circulation shall entail application of commercial policy measures, completion of the other formalities laid down in respect of the importation of goods and the charging of any import duties, taxes, excise-taxes and other charges legally due under customs or other regulations.
The external transit procedure shall allow the movement of goods from one point to another within the customs territory of the Republic of Serbia, of:
1) non-domestic goods, without such goods being subject to import duties and other charges or to commercial policy measures;
2) domestic and non-domestic goods, where necessary to provide for proper application of the provisions relating to repayment or remission of the customs debt.
Movement of goods shall take place:
1) under the national transit procedure, or
2) under cover of a TIR carnet, or
3) under cover of an ATA carnet used as a transit document; or
4) under any other document provided for in an international agreement binding on the Republic of Serbia, or
5) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
The external transit procedure shall apply without prejudice to the specific provisions of customs rules applicable to the movement of goods placed under a customs procedure with economic impact.
The term “principal” shall mean the person who either personally or through the authorised representative requests the transit procedure to be administered and who is responsible for the discharge of such a procedure under provisions in force.
The purpose of the TIR Convention is to maximize the simplification of transit procedures in road transport by using the international transit document TIR Carnet. This document can be used for vehicles constructed as to fulfill the conditions under the TIR Convention. A guarantee to cover an eventual customs debt resulting from the TIR procedure is given by the IRU in Geneva. The appropriate Serbian TIR System Guarantee Association is Chamber of commerce and industry of Serbia, which is also authorized for issuing TIR Carnets to Serbian carriers.
List of determining the customs authorities for carrying out of customs procedures with TIR Carnet.
The purpose of the Convention on temporary admission is to simplify procedures on temporary imports of certain kinds of goods (professional equipment, goods for exhibitions, etc.). The ATA Carnet is a customs document to perform temporary importation and temporary exportation and it also serves as a transit document for transit of goods to the country of temporary importation. The ATA System Guarantee Association in Serbia is the Chamber of commerce and industry of Serbia which is also authorized to issue ATA Carnets.
THE CUSTOM CONVENTION ON CONTAINERS
Customs approved tretman with containers is regulated by the Custom Convention on Containers, 1972.
List of determining the customs authorities for carrying out of customs procedures with containers.