Laws and regulations
The temporary importation procedure is regulated by the Customs Law of the Republic of Serbia 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).
Temporary importation is a customs procedure where the customs authority approves the use of foreign goods in the Republic of Serbia subject to the condition that they are re-exported in an unaltered state, except for normal depreciation of their value due to their use. Temporary importation procedure is approved by the customs authority with full or partial relief from the payment of import duties, and without application of trade policy measures.
Documents, certificates, used during temporary importation and authorization
Temporary importation may be carried out only after submitting application and obtaining the approval from the customs authority, whereby temporary importation may be approved only if it is possible to establish identicalness of the imported goods. The customs authority may also approve temporary importation procedure in cases where it is not possible to determine the identicalness of the imported goods if, with regard to the type of goods or their intended use, no abuse of the procedure may take place.
The declaration for temporary importation procedure for the goods to undergo such procedure is submitted to the customs authority. 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 prescribed in the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure.
Systems/methods used for import duties
In case of temporary importation with partial relief from the payment of import duties, the Customs Law provides that import duties payable are set at 3% of the amount of import duties that would be payable had the goods been released into free circulation, and that as of the day of acceptance of declaration for temporary importation for each month or fraction of a month for as long as temporary importation lasts. However, the amount of import duties to be paid may not exceed the amount that would have been payable if the goods had been released into free circulation on the day they were placed under temporary importation procedure.
If temporarily imported goods are released into free circulation, and the total amount of import duties has been paid, the customs debt will be deemed as settled, whereas in case the total amount has not been paid, the customs authority will collect the balance.
If temporarily imported goods are released into free circulation, the holder of approval has to pay compensatory interest on the amount of determined customs debt for the period from the day of acceptance of the declaration for temporary import until the day of release of such goods into free circulation.
Period for re-export of imported goods
The customs authority specifies the period within which the imported goods must be re-exported, or assigned other customs approved treatment or use. The goods may remain under temporary importation procedure for 24 months at the longest; however, other specific time periods may be prescribed. In exceptional cases, the customs authority may, in order for the purpose of temporary importation to be achieved, extend the specified time limit to the approval holder.
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