General rules and procedures which apply to goods leaving the customs territory of the Republic of Serbia are governed by the Customs Law of the Republic of Serbia, which came into force on 3 May 2010. On exportation of goods from the Republic of Serbia, the Customs Law and its implementing regulations (Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure, Regulation on Customs Approved Treatment of Goods), as well as relevant international agreements are relevant.
Domestic goods which are to leave the customs territory of the Republic of Serbia are placed in the export procedure, except for goods placed under the outward processing or transit procedures. Under the export procedure, the customs authority approves the movement of domestic goods out of the customs territory of the Republic of Serbia. Export procedure involves applying export formalities, including commercial measures, and export duties are calculated if the regulations so require.
Documents, certificates, declarations used during export procedure
Export declaration is submitted to the relevant customs authority, competent according to the exporter’s head office or domicile or according to the place where such goods are packaged or loaded for export. The goods declared for export remain under customs surveillance from the time the declaration is accepted until the time such goods leave the customs territory of Serbia, are destroyed or the declaration is rendered invalid. Release of goods for export is approved provided the goods are exported from the customs territory of the Republic of Serbia in the state they were in at the time of acceptance of the export declaration.
In regular customs procedure, the form and content, the manner of submitting and filling in of the declaration, as well as of other forms used in the customs procedure, are governed by the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure.
In accordance with the applicable customs legislation, the customs authority controls international circulation of goods, thus facilitating free trade, implementing external aspects of the domestic market and trade-related principles, and contributing to general safety within the supply chain. For the purpose of pursuing the prescribed duties, the customs authority may exercise all control activities in order to ensure proper application of the Customs Law and other regulations.
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
Ministry of Finance of the Republic of Serbia:
Kneza Miloša 20, 11000 Beograd, Serbia
Phone: +381 11 3642 862, +381 11 2642 656, +381 11 361 3245, +381 11 364 2600, fax: +381 11 3618 961