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e.g.100101
or

e.g meat of bovine animals
ClickCustoms tariff nomenclature
Section IVPrepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Chapter 24.Tobacco and manufactured tobacco substitutes
2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
– Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
240319– – Other:
2403199000– – – Other
Supplementary unit:
-
Rate of duty
30%
 
Reduction of duty
0%
Note
VAT
20%
 
Excise Tax
43%
Supplementary unit
Note
 

TARIFF PREFERENCE

Country of originTariff preference
European Union30%
Albania0%
Bosnia and Herzegovina0%
Montenegro0%
North Macedonia0%
Moldova0%
UNMIK/Kosovo0%
Switzerland/Liechtenstein30%
Iceland30%
Norway30%
United Kingdom of Great Britain and Northern Ireland30%
Turkey30%
Armenia0%
Belarus0%
Kazakhstan0%
Kyrgyzstan0%
Russian Federation0%
China30%

Additional information

U65 - Sanitary inspection

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The processed tobacco which is not produced in the Republic of Serbia in the necessary quantity and suitable quality, and the beneficiary is using the processed tobacco in its own production, shall be exempt from customs duties to the value corresponding to the total value of the tobacco produced and/or purchased in the Republic of Serbia in 2023
The excise tax on smoking tobacco and other tobacco products shall be payable at the rate of 43%. The base for the excise tax shall be the retail price per kilo - 11.610,46 RSD/Kg. If the accounted excise tax on cigars, cigarillos, smoking tobacco and other tobacco products is lower than the minimum excise tax, the minimum excise tax shall be payable. Minimal excise for fine-cut tobacco (shag) - 7.074,55 RSD/Kg

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