Laws and regulations of processing under customs control
Customs procedure of processing under customs control 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 authorization of processing under customs control
In the procedure of processing under customs control, the use of foreign goods in the customs territory of the Republic of Serbia is approved for processing that alters their nature or state, but such goods are not subject to the payment of import duties or trade policy measures. Products resulting from such procedure (processed products) may be released into free circulation subject to the calculation of import duties at the rates determined for such products.
Approval for processing under customs control is granted:
1) to persons with their headquarters in the Republic of Serbia;
2) if imported goods may be recognized in processed products;
3) if it is not economically justifiable for the processed product to be restored to its original state;
4) if it does not entail evading the rules on determining the origin of goods or quantitative restrictions applying to imported goods; and
5) if carrying out of such procedure aids developing and maintaining the processing activity in the Republic of Serbia that does not significantly threaten essential interests of domestic producers of similar goods.
If the procedure of processing under customs control results in customs debt related to the goods in unaltered state or for products not processed to the level specified in the approval, the amount of such customs debt will be determined based on the regulations for determining the amount of import duties that were applicable for imported goods at the time of accepting the declaration for placing goods under procedure of processing under customs control.
The procedure of processing under customs control is carried out based on an approval issued by the customs authority upon request of the person carrying out or organising such processing.
In addition, the goods to undergo the procedure of processing under customs control must be covered by a declaration for such procedure, which 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.
After finalising the procedure of processing under customs control, the goods are released into free circulation based on the declaration for placing the goods under such procedure.
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