CUSTOMS TARIFF
Government of Republic of Serbia has adopted the Regulation on Harmonization of the Custom Tariff Nomenclature for the year 2011, published in the “Official Gazette of the Republic of Serbia” No. 90 of 29 November 2010.
For the review of the content of the integral document of the CUSTOMS TARIFF click here.
Beside harmonization of the nomenclature which comprises amendings of heading, tariff codes, Notes anda Rules for the Interpretation of Customs Tariff, this regulation includes also the rates of customs duties, ie., amount of custom duty determined by this law, or by the signed Free Trade Agreements, and applied to the harmonized nomenclature.
The classification of goods into the Customs Tariff represents determining the tariff position for such goods, in accordance with this law and provisions laid down on the basis of this law. Customs Tariff nomenclature harmonized with the Combined Nomenclature of Euopean Union, shall be applied in classification of goods in the Customs Tariff.
The Classification Rulings brought by the HS Committee of the World Customs Organization, and which, as the classification opinions have been approved by the World Customs Organization, are obligatory for the application.
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List of Classification Decisions due to session of HS, which have been published in the “Official Gazette of the Republic of Serbia”, attached with straight hyperlinks to original contents, is downloadable by clicking
here.
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List of commodities classified in accordance with Dicisions of HS Committee of the WCO, published in the “Official Gazette of the Republic of Serbia”, sorted by ascending subheading codes, is downloadable by clicking
here.
Commission Regulations, concerning the classification of certain goods and published in the”Official Journal of the European Union”, are obligatory for the application.
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List of commodities classified in respect of Commision Regulations, published in “Official Gazette of the Republic of Serbia” sorted due to ascending subheading codes, is downloadable by clicking
here.
LEGAL BASE
Customs Tariff Law
("Official Gazette of the Republic of Serbia" Nos. 62/05, 61/07 and 5/09)
Harmonized commodity description and coding system
("Harmonized commodity description and coding system, fourth edition" - "Amendments to the Harmonized System Nomenclature effective from 1 January 2007")
Combined Nomenclature of European Union for the year 2011.
(Commission REgulation (EC) No 861/2010 of 5 October 2010 amending Annex to Council REgulation (EEC) No 2658/87 on tariff and statistical nomenclature on the Common Customs Tariff)
USEFUL LINKS
