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.


Import procedure

General rules and procedures which apply to goods entering 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. In addition to this Law, for importing goods into Serbia of relevance are regulations adopted based on the Customs Law (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, Decision on Seasonal Customs Duty Rates for Imports of Specific Agricultural Goods, regulations on conditions for reduction of or exemption from customs duties for specific goods), the Law on Customs Tariff and its implementing regulations, as well as relevant international agreements.

Through implementation of the customs procedure for releasing goods into free circulation, the participants in this procedure acquire rights and obligations related to imported goods. Foreign goods released into free circulation acquire the status of domestic goods, which implies that prescribed import-related procedures have been completed, trade policy measures applied, and all prescribed import duties, taxes, excise taxes and other fees collected.

If a consignment consists of goods classified under several different tariff codes, and if individual classification of goods and processing of declaration would cause operations and expenses disproportionate to the customs duty calculated, the customs authority may, at the declarant's request, allow customs duties to be calculated for the entire consignment in line with the tariff code of the goods that are subject to the highest customs rate.

In case of reduction of the customs rate after the declaration is accepted but prior to releasing the goods, the declarant may request that such lower customs rate be applied, except if such goods could not have been released for the reasons caused by the declarant.


Goods intended for use in their own households that natural persons bring into the economy in passenger traffic or receive from abroad through postal traffic, except for goods exempt from the payment of import duties under the Customs Law, are subject to uniform customs rate of 10%. This uniform rate may apply to goods whose total value does not exceed the amount of EUR 3,000. 
Goods released into free circulation at a reduced or zero customs rate due to their use for specific purposes are to remain under customs surveillance. Customs surveillance ends when the reasons for approving reduced or zero customs rate no longer exist, when the goods are exported, destroyed, or approved for other use than the one prescribed for application of reduced or zero customs rate, provided that import duties have been paid.


Goods released into free circulation will lose the status of domestic goods if:
  1. declaration for the release of goods into free circulation is revoked after the goods were released to the declarant, or
  2. the amount of import duties for goods was reimbursed or the debt discharged in the prescribed cases (e.g. in inward processing procedure with application of the drawback system, or if the goods fail to meet the requirements of the contract). 

Documents, certificates, declarations used during import procedure

In order for the goods to be placed in the customs procedure of release into free circulation, specific requirements must be met, i.e. goods must be covered by a declaration for the procedure of releasing goods into free circulation, relevant documents must be enclosed to the declaration (invoices, transportation documents, if necessary certificates of origin, certificates, licenses, approvals for specific types of goods, as specified in other chapters), and goods covered by the declaration must be delivered to the customs house.

In regular customs procedure, the form and content, the manner of submitting and filling in of the declaration, as well as 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.


Customs Administration of the Republic of Serbia:

Bulevar Zorana Ðindica 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 3642 656, +381 11 3613 246, +381 11 2642300, ????: +381 11 3618 961