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Passenger customs clearance

The goods intended for use in their own households that natural persons bring into the country as passengers or receive from abroad through postal traffic, whose value does not exceed EUR 3,000, except for the goods that are subject to the provisions of the Customs Law and the goods that are free of duty under the Customs Tariff, may be cleared in the co-called “summary procedure”, by applying the uniform customs duty rate of 10 %.
 
For the goods cleared in the summary customs procedure the authorised customs officers completes the calculation of import duties for the goods carried by the passengers (CPD).  The passenger is to declare whether he/she agrees with the authorised customs officer’s findings with regard to the quantity, type, properties and customs value of the goods, as well as with regard to the amount of import and other duties.  It the traveller agrees to the authorised customs officer’s findings, and on payment made, the authorised customs officer will deliver to the passenger a certified copy of the CPD and make such goods available to him/her.
 
Should the passenger disagree with the authorised customs officer’s findings or fail to make the payment of the total amount of import duties, he/she is to submit a summary declaration for the purposes of relevant customs clearance procedure with the border customs office or other customs office.
 
As for the goods in passenger traffic whose value exceeds EUR 3,000, a regular import procedure is to be carried out (and the Uniform Customs Document is to be submitted) at the relevant customs office, and the rates defined by the Customs Tariff Law for the relevant goods will apply.
 
In addition, all or part of the goods carried by natural persons in passenger traffic (regardless of their value) declared for customs clearance under regular customs procedure, will be subject to the duty rate specified by the Customs Tariffs.

 

TRAVELLERS – USEFUL INFORMATION
 

• Natural persons may not import or export commercial goods.
 
• Natural persons may not import or export weapons and ammunition.

 

• Natural persons may not receive remittances with the drugs for personal use from abroad .

 
 In “Off. Gazette of the RS” No.11 dated February 22, 2011 was published the Regulation on conditions for non-commercial movement of pet animals for which no decision on importation and transit is required and on the appearance and content of certificate forms for respective consignments (hereinafter: the Regulation), entered into force on March 3, 2011.

Under Article 2 of the Regulation are established the species of pet animals to which the provisions thereof apply, whereas the provisions of Article 4-8 of the Regulation prescribe the conditions for non-commercial movement of pet animals for which no decision on importation and transit is required. In addition, the Regulation prescribes the appearance and contents of certificate forms for pet animals, which are printed thereto and make the integral part thereof.

In accordance with the aforementioned, during non-commercial movement of pet animals (which in compliance with provisions of the Foreign Trade Law may be imported, exported, or transited through our country by physical persons), namely of dogs, cats and fur animals, such animals must be permanently marked in the prescribed manner, and accompanied by documentation as prescribed under respective provisions of the Regulation.
Animal pets-other animals (referred to in Article 2 subsection 3 of the Regulation) must be accompanied by the respective documentation, i.e. the certificate, confirming the fulfillment of veterinary and sanitary conditions for non-commercial movement thereof.
 

(Customs Administration Act No.148-03-030-01-70/2011 dated March 7, 2011)


• Objects of artistic or cultural value may be exported or imported only after obtaining the relevant permit of the state Ministry competent for cultural issues.
 
• Amateur radio stations may be imported only if the permit is previously obtained from the relevant authority (RS Ministry for Capital Investments).
 
• Articles inherited in our country may be taken out and exported by foreign nationals subject to reciprocity requirements.
 
• Natural persons (both Serbian and foreign nationals) may import motor vehicles subject to the same requirements (the vehicle must meet the EURO 3 standard).
 
• Motor vehicles are never cleared in the so-called summery procedure, only under regular customs procedure.
 
• In customs clearance procedure for motor vehicles, the uniform tariff rate may never apply (regardless of their value) – motor vehicles are cleared in line with the rate listed in the Customs Tariffs.
 
• Hunting weapons and ammunition (in appropriate quantities) may be temporarily brought into our country by Serbian and foreign nationals only when coming for organized hunting tours (organized by Hinting Association or other organizations holding relevant licences).
 
• Hunters – tourists may export and circulate hunting game and trophies only if such goods are accompanied by shipping documents (for game) or trophy certificates (for trophies).

 
Temporary import of goods for personal use and sports purposes


Persons temporarily entering the Republic of Serbia customs territory where they do not reside regularly (foreign nationals and Serbian nationals living abroad for more than one year) may import temporarily the goods they need for personal use during their travel and goods for sports purposes.  They include all articles, whether new or used, that are necessary to the passenger for personal use during travel, taking into consideration all the circumstances of travel, and exclude all commercial goods.

The above mentioned goods may be declared verbally at the time of entry into the country.

Goods for personal use and sports purposes that may be temporarily imported by natural persons free of import duties are specified by the appendices to Annexes to the Istanbul Convention, namely Annex B.6 for this type of goods (Travellers’ personal effects and goods imported for sports purposes) with the relevant appendices that are integral parts of the said Annex.
In case that the goods to which the option of verbal declaration is available are subject to high import duties or where there is a significant risk, the customs office may request that written declaration be submitted.

 

 

                                         FOREIGN-REGISTERED MOTOR VEHICLES


More detailed conditions for importation of motor vehicles into our country are prescribed by the Ordinance on Importation of Motor Vehicles (“Off. Gazette of the RS”, 23/2010 – hereinafter: the Ordinance), which applies to motor vehicles belonging to M and N categories, according to the classification of the United Nations Economic Commission for Europe (UN/ECE), which is the integral part of the aforesaid Ordinance.

According to provisions of the Ordinance, only the vehicles manufactured in compliance with the prescribed norm EURO 3 are eligible for importation into our country.

Any vehicle registered abroad, which shall be registered in our country, or which enters our country for the purpose of final importation, must be declared in writing to the customs point of entry (at the border), while further customs procedure will be conducted and finalized at the competent customs office.

No transit declaration is filed for a passenger motor vehicle with temporary registration (such as ZOOL, IT etc), in which a person passes through our customs territory.


Transportation vehicles may be imported into our country on a temporary basis, completely free of import duties, in the way and under the conditions established in provisions of Articles 323-328 of the Ordinance on Customs Approved Treatment of Goods, for which, pursuant to Article 182 of the aforesaid Ordinance, the option of making oral declarations is envisaged. In accordance with the foregoing, foreign citizens and national citizens, with approved temporary residence abroad of up to 6 months, may arrive in our country by a vehicle registered abroad and use it over the period of duration of reasons for their stay in our country (holiday, family visit and other), whereupon they are obliged to export such a vehicle when leaving the customs territory of the Republic of Serbia. Such vehicles may stay in our territory, with or without interruptions, for the period of six months each 12 months.

 

Temporary importation of vehicles, completely free of import duties, will be approved, in compliance with applicable regulations, to students for the period of their stay in our customs territory for studying purposes only, and also to persons who perform a job within a determined period of time, i.e. a period necessary to perform the aforesaid job.

 


 

TRANSPORTATION OF PORTABLE MONETARY INSTRUMENTS

 
The following may be freely taken into the country:
     • foreign currency in cash;
     • payment cards;
     • cheques drawn in a foreign currency.
 
Payment cards and securities acquired in accordance with the regulations may be freely taken out of the country.
 
Any transportation of portable monetary instruments across the state border in the amount equal to or exceeding EUR 10,000 must be reported by the traveller to the customs authority.
 
When crossing the state border (on entering and leaving the country), any natural person is to report to the customs authority the amount of portable monetary instruments that is equal to or exceeding EUR 10.000, either in RSD or in foreign currency.
 
A natural person taking the money into or out of the country is to declare it by completing the form for reporting the transportation of portable monetary instruments across the state border.
 PPS Form 
 
The forms for reporting the transportation of money across the state border are made available to travellers so that they can complete them both when entering and leaving the country.
 
For reasons of simplicity, the rules for taking foreign currency in cash, RSD, cheques and securities into or out of the country are shown below, separately for foreign nationals, Serbian nationals residing and working abroad, and Serbian nationals residing and working in the country.
 
Foreign nationals
• foreign nationals coming to the country as tourists, travelling on business, or transiting, may import an unlimited sum of foreign currency.
• the amount of foreign currency they carry is to be reported to the customs officers in order to obtain a document based on which they can take that amount with them when first leaving the country.
They can always take out of the country the amount of up to EUR 10,000.
• they may also take out the foreign currency they withdrew from their foreign currency accounts or foreign currency savings account, provided they have the document issued by the bank confirming that, which is valid for their first leaving the country.
• foreign nationals residing and working in the country for a period longer than one year may take out of the country the amount up to EUR 10,000 or travellers’ cheques up to the same amount.
• RSD may be taken into or out of the country up to the amount of EUR 10,000 in RSD equivalent per person.
• sums larger than EUR 10,000 in RSD equivalent may be brought into the country only if bought at foreign banks and accompanied by the document of such bank confirming it.
• in case amounts in foreign currency, RSD and travellers’ cheques are taken out of the country at the same time, the sum may not exceed EUR 10,000.
• payment cards may be freely brought in and out of the country.
• securities acquired in line with the regulations may be freely taken out of the country.
 
Serbian nationals residing and working abroad
• they may bring into the country an unlimited amount in foreign currency.
• the amount brought into the country is to be reported in order to obtain a document allowing them to take this amount out of the country when they first leave.
• they may always take out of the country the amount of up to EUR 10,000.
• they may also take out the foreign currency withdrawn from their foreign currency accounts or foreign currency savings accounts, with the document issued by the bank confirming it, when first leaving the country.
• RSD may be taken out of the country up to the amount of EUR 10,000 in RSD equivalent per person.
• sums larger than EUR 10,000 in RSD equivalent may be brought into the country only if bought at foreign banks and accompanied by the document of such bank confirming it.
• in case amounts in foreign currency, RSD and travellers’ cheques are taken out of the country at the same time, the sum may not exceed EUR 10,000.
• payment cards may be freely brought in and out of the country.
• securities acquired in line with the regulations may be freely taken out of the country.
 
Serbian nationals residing and working in Serbia
• foreign currency amount brought in is unlimited
• they may always take out of the country the amount of up to EUR 10,000 or travellers’ cheques up to that amount.
• RSD may be taken into and out of the country up to the amount of EUR 10,000 in RSD equivalent per person.
• sums larger than EUR 10,000 in RSD equivalent may be brought into the country only if bought at foreign banks and accompanied by the document of such bank confirming it.
• in case amounts in foreign currency, RSD and travellers’ cheques are taken out of the country at the same time, the sum may not exceed EUR 10,000.
• payment cards may be freely brought in and out of the country.
•  securities acquired in line with the regulations may be freely taken out of the country.
 
Emigration
• when a resident – natural person emigrates from Serbia, he/she may take out of the country foreign currency in cash in the amount exceeding EUR 10,000, or equivalent amount in other currency, provided they present proof of emigration.


RIGHT TO VAT REFACTION 
 

Pursuant to the provisions of the Value Added Tax Law, foreign nationals are entitled to value added tax refaction when they take out of the country the purchased goods exceeding the value of EUR 150 (VAT included) in RSD equivalent at the middle exchange rate of the National Bank of Serbia, provided such goods are exported within three moths of the day of purchase.

If travellers – foreign nationals, when leaving the customs territory, submit the Form REF 4 (completed by the seller at their request) for the goods they are taking out of the country, as well as original bills for the goods purchased, the customs officer will verify such goods as being the ones referred to in the submitted documents, and stamp the Form REF 4, as well as stamp and sign the presented bills, and enter the date of exporting the goods from the customs territory into the REF 4 form.  The original bills and the stamped REF 4 Form is to be kept by the traveller, and a copy of the REF 4 Form is to be kept by the customs authority.
 
NOTE: The customs authority only certifies the submitted REF 4 Form, but does not perform the paid VAT refaction.

The VAT paid is to be refunded to the buyer or the one applying for refaction (the one submitting the certified original REF 4 Form) within the time period and in the manner prescribed by Article 9 of the Rules on procedure of exercising the right to VAT refund and on the manner and procedure of VAT refaction.
 

 

 



 

 

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