Laws and regulations of the temporary warehousing regime
Temporary warehousing of goods 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 of temporary warehousing and summary declaration
The customs authority decides on the customs approved treatment or use of the foreign goods delivered to it. Such delivered goods have the status of goods in temporary warehouse until the customs approved treatment or use is determined for such goods.
The goods are placed under temporary warehousing regime based on the summary declaration submitted to the customs authority. The form and content, manner of submitting and filling in of the summary declaration are prescribed in the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure.
Customs formalities necessary for goods covered by the summary declaration to be assigned customs approved treatment or use must be carried out within the period of 20 days from the day of submitting the summary declaration. Exceptionally, where circumstances so warrant, the customs authority may specify a shorter period or grant an extension of such period, which may not be longer than the time actually necessary in line with such circumstances.
Goods in the temporary warehouse may be stored in the place and under the conditions approved by the customs authority. The customs authority may request from the holder of goods to provide security for collection of any customs debt that may arise with regard to the goods in temporary warehouse.
Goods in the temporary warehouse may undergo only such operations that preserve their unchanged condition, without any alterations to their appearance or technical characteristics.
If the necessary formalities for granting the customs approved treatment or use of goods are not completed within 20 days from the day the summary declaration was submitted, the customs authority will undertake measures for handling such goods without delay, including the sale thereof. Such goods may be relocated to a place that is under customs supervision until their sale or decision on further handling, whereby the risk and costs of such relocation are borne by the holder of goods.
Customs Administration of the Republic of Serbia:
Bulevar Zorana Đinđića 155a, 11070 Novi Beograd, Serbia
Phone: +381 11 2015 800, +381 11 311 7272, + 381 11 3196 117, fax: +381 11 2693 317