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Serbia: New customs law, effective in 2019

Serbia: New customs law, effective in 2019

The Serbian Parliament passed customs legislation in December 2018, and following publication in the official gazette, the new customs law will be effective in June 2019.


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The new customs law generally implements and harmonizes Serbian customs rules with the EU’s customs measures. Among the innovations under the new customs law are provisions concerning:

  • Electronic customs clearance
  • Adoption of decisions by customs authorities
  • Non-preferential rules of origin
  • Customs value (value base only in case of first sale of goods for export to Serbia is no longer mandatory)
  • Guarantee for customs debt
  • Post-release control
  • Interest payment for subsequently assessed customs
  • Certain customs procedures (procedure for processing under customs control and inward processing regime in the repayment system) are discontinued
  • New categorization of customs procedures

Read a January 2019 report prepared by the KPMG member firm in Serbia

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