Laws and Regulation
Customs valuation is regulated by Articles 38-57 of 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).
The manner of customs valuation is prescribed in line with the principles of Article VII of 1994 General Agreement on Tariffs and Trade (GATT 1994), as well as with the provisions of the World Trade Organization Agreement on the application of that Article.
Determination of customs base
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. Declaration on customs value is to be enclosed to each customs declaration (uniform customs document) for the goods subject to the payment of import duties, except in cases laid down in the mentioned Rulebook.
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