Customs

In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.



Albania
Bosnia and Herzegovina
North Macedonia
Moldova
Montenegro
Serbia
Kosovo*


Inward Processing

Laws and regulations

The inward processing procedure is regulated by the Customs Law of the Republic of Serbia and its implementing regulations (Regulation on Customs Approved Treatment of Goods, the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure).

Procedure

Inward processing procedure within the customs territory involves one or more processing operations applied to customs goods that are not subject to the payment of customs duties or trade policy measures, and that are intended for re-export as compensating products (suspension system), and also to customs goods released into free circulation on payment of customs duties, for which customs debt may be reimbursed if the goods are exported from the customs territory as compensating products (drawback system).  

Processing of goods means their treatment, including their installation, assembly and incorporation into other goods, repairs of goods, including their restoration and bringing into proper order, as well as use of specific goods not contained in compensating products, but enabling or facilitating production of compensating products, even if they are partially or fully used in the production process.

Inward processing procedure within the customs territory involves one or more processing operations applied to customs goods that are not subject to the payment of customs duties or trade policy measures, and that are intended for re-export as compensating products (suspension system), and also to customs goods released into free circulation on payment of customs duties, for which customs debt may be reimbursed if the goods are exported from the customs territory as compensating products (drawback system).

Authorization and documents used during inward processing

The customs authority issues approval for inward processing procedure based on the written application by the person carrying out or organising such inward processing. This person is to provide guarantees for proper implementation of this procedure, and the customs authority must have the possibility of surveillance and control of the procedure approved. 

The declaration for the procedure of inward processing for the goods to undergo such procedure is submitted to the customs authority. The form and content, manner of submitting and filling in of the declaration and of other forms used in the customs procedure are prescribed in the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure.

Period for export or re-export of obtained goods

Compensating products must be either exported or placed under other approved customs procedure within the time period specified by the customs authority. This period may be extended subject to timely and justified request of the approval holder.

Systems/methods used for calculation of import duties

If the customs debt incurs for the goods for which the inward processing procedure was approved, the amount of such debt is determined in the same manner as the amount of import duties for such goods would be determined on the day of accepting the declaration for placing the goods under inward processing procedure. In this case the holder of approval is obliged to pay compensatory interest on the amount of determined customs debt for the period from the day of acceptance of declaration for inward processing until the day of release of compensating goods into free circulation.

Particularities

The customs authority may approve processing with the use of equivalent goods (equivalent goods are domestic goods used instead of imported goods in the production of compensating products), as well as export of products obtained from equivalent goods prior to the importation of goods, whereby equivalent goods must be of the same quality and characteristics as imported goods. For customs purposes imported goods will be deemed to be equivalent goods, and equivalent goods will be deemed to be imported goods.

Contact

Customs Administration of the Republic of Serbia:

Bulevar Zorana Đinđića 155a, 11070 Novi Beograd, Serbia

Phone: +381 11 2015 800, +381 11 311 7272

Website: http://www.upravacarina.rs/