FAQ

As of January 1, 2011, residence certificates are issued by the competent organizational units of the Tax Administration, where more detailed notifications may be obtained.

Pursuant to Article 247 (4) of the Customs Law, import duties shall not be paid on small value shipments of a non-commercial nature.

Consignments of small value, of a non-commercial nature, are:

1) consignments with a value not exceeding 50 euros, equivalent in dinars, except for consignments consisting of alcohol and alcoholic beverages, perfumes and toilet water, tobacco and tobacco products;

2) letters, postcards, braille (secogram), other private correspondence, public documents, trade correspondence, business books, merchandise, legal and financial documentation and other printed materials, which are not subject to import duties.

The customs authority shall record the exemption from payment of import duties on these consignments on the postal-customs application or on the declaration.

Any natural person who crosses the state border of the Republic of Serbia and who physically transfers transferable means of payment in the amount of EUR 10,000 or more, is obliged to report this money to the competent customs authorities at the border crossing.

In the case of false, inaccurate or incomplete information, the applicant shall be deemed not to have fulfilled his legal obligation and may be fined or the customs authorities may temporarily retain physically transferable means of payment in accordance with the Law on Prevention of Money Laundering and Financing of Terrorism.

In accordance with the Law on Prevention of Money Laundering and Financing of Terrorism, it is necessary to report:

a) bearer instruments, such as travellers’ checks, transferable instruments (including checks, bills of exchange and money orders), which are either made on the bearer, endorsed without restriction, for the benefit of the fictitious recipient, or in any other form permitting the transfer ownership of them, and incomplete instruments (including checks, bills of exchange and money orders), which have been signed but the name of the recipient has been omitted;

b) cash (paper and coins in circulation as a medium of exchange).
As of January 1, 2018, the applicant must submit a new Fund Transfer Application Form, where all white sections should be filled in capital letters and in dark pen (one letter / number in a corresponding box will be inserted, where indicated) ), sections in grey shall be completed by the competent customs authority.

The application form, including the instructions for completing the form may be found on the Customs Administration website, at the following link:
http://www.upravacarina.rs/cyr/Informacije/Stranice/PrijavaPrenosaSredstava.aspx

You may contact the Games of Chance Administration for all the relevant information at the following address:

11070 Belgrade,
Omladinskih brigada Str.
Phone: +381 11 311 7639
Fax:+381 11 311 7572
e-mail: igre.na.srecu@uis.gov.rs

The Financial System Division of the Ministry of Finance of the Republic of Serbia performs normative tasks related to the preparation of laws and other regulations governing the conditions for establishing and operating of banks and other financial organizations.

Direct supervision of bank operations is the responsibility of the National Bank of Serbia.

National Bank of the Republic of Serbia
Telephone number: 0800 111 110
E-mail: informativni.centar@nbs.rs
http://www.nbs.rs/internet/cirilica/index.html

Postal items being sent abroad and containing the so-called Customs goods may be handed over at any post office. The post office to which the consignment was delivered shall forward that consignment to the customs post office.

The customs post office shall submit the postal items, accompanied with the export declaration and the prescribed documents, to the customs office for the inspection. The export declaration is completed by the consignor. For postal items being sent abroad, a copy of the declaration on Form CN-23 (Act of the World Postal Union) shall be delivered to the customs office with the consignment.

A postal items subject to customs clearance shall be posted by a postal worker for inspection by an authorized customs officer performing the customs clearance. The authorized customs officer who conducted the customs inspection of the package shall sign the certificate and stamp it, and the authorized customs officer who conducted the customs inspection of the postal item shall affix its signature to the consignment and stamp it.

After the inspection of the consignment being sent abroad, the customs post office shall forward the shipment to the alternating mail. Alternating mail is mail that carries out the business of receiving and dispatching postal items in international traffic.

Individuals are exempt from import duties on small value shipments that they receive free of charge from foreign individuals, provided that these shipments are not of a commercial nature, up to a total value of up to EUR 70, in RSD equivalent.

The shipment is of non-commercial nature if:

1) these are occasional shipments,
2) the consignment consists of goods intended exclusively for the personal use of the beneficiary of the privilege or members of his family, which by its nature and quantity does not indicate that it is a commercial consignment;
3) there is no obligation of cosignee to pay.

The customs authority does not charge a fee for performing customs control, as well as it does not charge a fee in other cases of application of customs regulations during regular business hours.

The Law on Republican Administrative Fees (“RS Official Gazette”, No. 50/11) abolished the fee for accepting a postal customs document.

Costs related to the services of postal operators shall not be subject to customs regulations.

The customs authority may, at the request of a legal person whose business is express conveyance and delivery of postal items, approve a special procedure for the declaration of such items.

The express shipment process is urgent.

When it comes to express shipments, instead of documents used in regular postal traffic, the operator, ie. the person involved in the transfer and delivery of express consignments, may announce to the customs authority the arrival of the consignments by the consolidated manifest, in order to expedite the handling of these consignments.

There is a prescribed order of entering the data in the manifest, depending on the type of shipment. Most of these shipments are subject to the rule that they are to be recorded on the manifest and for some there is an obligation to file a declaration, regular or supplementary (Articles 420 to 424 of the Decree on Customs Procedures and Customs Forms).

The Law on Electronic Document, Electronic Identification and Confidentiality Services in Electronic Commerce (“Official Gazette of the RS”, No. 94/17) stipulates that an electronic document may not be challenged with validity or power of evidence simply because it is in electronic form.

Given that customs regulations provide for the possibility of completing customs formalities using the electronic data exchange system, it is undoubted that the invoice sent in an electronic form is a valid document in the process of determining the customs value.

The goods for which the customs procedure is to be carried out must be included in the declaration for that customs procedure. The declaration must be accompanied by all the documents necessary for the application of the regulations governing the customs procedure for which the goods are declared. What documents are required for customs clearance is not specified in the regulation, which implies that the declarant may submit all the documents he/she deems necessary, which confirm the information contained in the declaration.

There are six methods of calculating the customs value of imported goods and the customs authority is obliged to apply them in the following order:

1) the transaction value method;
2) the method of transaction value of identical goods;
3) the method of transaction value of similar goods;
4) deduction method (unit price method);
5) the method of calculated value;
6) the method of determining the customs value based on the data available in the customs territory of the Republic of Serbia.

The basic and most important method, which must be applied whenever the conditions prescribed for its application are fulfilled, is based on the transaction value of the goods. Articles 51 to 64 of the Customs Law (“RS Official Gazette”, No. 95/18) contain provisions on determining the customs value of goods, and in Art. 103-125 of the Decree on Customs Procedures and Customs Formalities (Official Gazette of the RS, No. 39/19) these legal provisions are elaborated in a more detailed manner.

Article 60 of the Customs Law provides for the obligation of the customs authority to provide the importer, at his request, with a written explanation of the manner in which the customs value of the imported goods is determined.

In doing so, the importer has the right to appeal the first instance decision taken in the administrative procedure by the customs authority (Article 30 of the Customs Law).

If the imported goods have not been released for free circulation (i.e. no import customs formalities have been completed or no import duties have been paid), then they have the status of foreign goods and may be re-exported, applying formalities related to exporting the goods.

If the goods were released for free circulation and a customs duty was paid for them, those goods may be taken out of the customs territory by the ordinary course of export. In doing so, repayment of the customs duty may be requested, subject to the conditions of Article 104 of the Customs Law.

For all complaints related to the work of the customs service, you may contact the Internal Control Department of the Customs Administration at the following telephone number: 011/311 73 10 (Working hours 8 am – 4 pm) or at the telephone number: 066 / 303-300 (24 hours available).

E-mail: unutrasnja_kontrola@carina.rs