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.

Customs Valuation

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. 

Relevant institutions

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