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Customs Tariff
Customs Tariff of the Republic of Serbia has been regulated by the Customs Tariff Law (“Official Gazette of the Republic of Serbia”, No. 62/05, 61/07 and 5/09) and the Regulation on harmonisation of the Customs Tariff Nomenclature for the current year (for the year 2018 – “Official Gazette of the RS,” No. 509/021).
The Regulation is adopted pursuant to Article 3, paragraph 8 of the Customs Tariff Law, which reads that latest by the end of November every year, the Government harmonises the nomenclature of the Customs Tariff that will apply next year to the tariff classification of goods, with the Combined Nomenclature of the European Union. The Regulation also includes tariff rates or the amount of duties provided for in the Customs Tariff Law, as well as the rates prescribed in the concluded free trade agreements.
Customs nomenclature and customs rates
The customs nomenclature is based on:
- the Harmonized Commodity Description and Coding System of the World Customs Organization, at six-digit level,
- the Combined Nomenclature of the EU for the current year – at the seventh and eighth digits level.
The national tariff code (national tariff subheading) is a ten-digit tariff code, which, in addition to the above mentioned six-digit codes from the HS Convention and seventh and eighth digits from the Combined Nomenclature, encompasses two additional digits.
Tariff rates prescribed by the Law on Customs Tariff range from 0% to 57.6%.
Harmonized Commodity Description and Coding System of the WCO
The Harmonized Commodity Description and Coding System (hereinafter referred to as: HS) is a nomenclature developed by the World Customs Organization (WCO).
HS is contained in Annex I to the International Convention on Harmonized System of Commodity Description and Coding System (“Official Journal of the SFRY – International agreements,” No. 6/87, 14/91 and “Official Journal of the FRY”, No. 2/97). The term “Harmonized System” means the nomenclature consisting of:
- descriptions of tariff headings and subheadings,
- numerical codes of tariff headings and subheadings,
- notes to the sections, tariff chapters and tariff subheadings and
- basic rules for implementation of the Harmonized System (which are also contained in Annex I to the HS Convention).
Tariff inter-subheadings are also integrated part of the nomenclature, and are characterised by absence of a numerical code. They are situated within certain tariff headings or subheadings, with the role to more precisely define the divisions within the product groups or subgroups.
From the beginning of implementation of the HS in 1987, the Harmonized System had undergone five amendments (in 1992, 1996, 2002, 2007,2012 and 2017). The latest amendments of the HS 2017, entered into force on 1 January 2017.
Electronic version of the HS 2012 in English and French language (pdf file) is accessible on the official website of the World Customs Organization.
Combined Nomenclature of the EU
The Combined Nomenclature (CN) encompasses products grouped at the eight-digit level, of which first 6 digits are taken over and identical to the HS (the version in force HS 2017).
A CN subheading is an eight-digit code containing two more digits compared to the subheading. Additional two digits indicate the sequence of each of the CN subheadings within the tariff subheadings. Moreover, the CN, besides notes to the Sections, Headings and Subheadings, contains Additional notes which further explain CN subheadings.
The Combined Nomenclature of the European Union for 2021 (CN2021) is contained in the Regulation of the European Commission for 2021, which become enforceable on 1 January 2021.
Electronic version of the CN2021(pdf file) is accessible on the Eur-lex website.
Basic rules for implementation of the Customs Tariff
The General rules for implementation of the Customs Tariff in the Republic of Serbia are an integrated part of the Customs Tariff Law and Regulation on harmonisation of the Customs Tariff Nomenclature for the current year.
Those rules have been taken from the International Convention on Harmonised Commodity Description and Coding System of the WCO.
There are six basic rules and application thereof is mandatory.
Decisions on classification taken by the Committee for Harmonised System of the WCO
Article 3a of the Customs Tariff Law provides for application of decisions on classification adopted by the Harmonized System Committee (HS Committee) of the WCO and publishing in the Official Gazette of the Republic of Serbia in original English and translated to Serbian language.
The application of Decisions on Classification adopted by the HS Committee and confirmed by the WCO as opinions on classification in compliance with Article 8, paragraph 2 of the HS Convention, is mandatory for all members – signatories of the HS Convention.
The HS Committee meetings are held twice a year, usually scheduled in March and September. Decisions are published not later than two months after the end of each HS Committee meeting (Article 8, paragraph 2 of the Convention).
Decisions of the HS Committee are accessible on the WCO website, in the part relating to the nomenclature.
Regulations of the European Commission concerning the classification of certain goods in the Combined Nomenclature of the EU
Decisions concerning the classification of certain goods are published in the legal form as Commission Regulations (EC) concerning the classification of certain goods in the Combined Nomenclature. Since they make part of the EU Acquis, they are published in the “Official Journal of the European Union” and their implementation is mandatory for all Member States. Article 3a of the Customs Tariff Law provides for the obligation to implement these decisions in the Republic of Serbia and to publish them in the “Official Gazette of the RS.”
These decisions are accessible on the website of the European Commission in the part containing the “Official Journal of the European Union”.
Binding Tariff Information on Classification of goods within the Customs Tariff (BTI)
The legal basis for issuance of binding information on classification of goods within the Customs Tariff (hereafter referred to as: BTI) is laid down in Article 19 of the Customs Law (“Official Gazette of the RS” No 18/10 and 111/12), in Articles 14 to 20 and Annexes 1 and 2 to the Regulation on customs approved treatment of goods (“Official Gazette of the RS”, No 93/2010 – hereinafter referred to as: The Regulation).
The Customs Administration issues BTI at a written request of interested person. The request may relate only to one kind of goods, and if it does not pertain to the intended use, the Customs Administration shall reject such request. A request shall contain all data relevant for the proper classification of goods (Annex 1 of the Regulation).
BTI obliges the customs authorities only in respect of the tariff classification of goods.
The BTI obliges the customs authorities in relation to a person to whom it was issued only in respect of goods that passed customs formalities after the issuance of the BTI.
The BTI obliges a person to whom it was issued, in relation to customs authorities, only from the date when the BTI was delivered or is deemed to be delivered to such person.
The deadline for issuance of the BTI is 90 days
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