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Customs duties

OTHER SPECIAL CUSTOMS DUTIES AND OTHER TAXES RELATING THE CUSTOMS TARIFF

 

Imports of certain goods to the Republic of Serbia, besides customs duties provided for in the Customs Tariff Law, or preferential tariffs laid down in the free trade agreements in force, are subject of other customs special duties and other taxes. They are the following:

• special duties,
• seasonal duties,
• value added tax (VAT),
• excises.

Special duties

 

Imports of certain agricultural products and food in 2018 shall be subject of special duties, as prescribed in the Decision on determination of agricultural products and food that are subject to payment of special import duties as well as on the amounts of the special duty (“Official Gazette of RS, No.  108/16, 78/17 and 119/017).

 

Column 3 of the table from item 2 of the Decision includes the amounts of special duties for products originating from the European Union. Those amounts are in accordance with the Stabilisation and Association Agreement signed between the EU and the Republic of Serbia. The amounts of special duties depend on the Annex or Protocol in which the product is listed and on the prescribed schedule of liberalisation.

 

Column 4 of the table from item 2 of the Decision includes amounts of special duties that shall be paid on products originating from non-EU countries. Amounts in column 4 are higher than amounts that shall be paid in import of the same agricultural products and food originating from the EU.

 

Item 3 of the Decision prescribes that, notwithstanding point 2 of the Decision, for good originating from EU special duties shall not be paid on import of  goods from tariff line 0103 91 10 00 in amount of  8,30 dinars/kg and for goods from tariff lines 0402 10 19 00, 0402 21 18 00 i 0405 10 19 00, for the confectionery industry, until December 31, 2018.

 

Item 4 of the Decision reads that special duties shall not be paid in import of agricultural products and food originating from the European Union within import quotas contained in the Protocol to the Stabilisation and Association Agreement signed between European Union and its Member States on one side and the Republic of Serbia on the other, which took into account the accession of the Republic of Croatia to the European Union (“Official Gazette of RS – International Agreements, No. 12/14 – hereinafter referred to as: Protocol to the SAA).

 

Item 7 of the Decision reads that special duties in import of agricultural products and food originating from countries with which the Republic of Serbia had signed free trade agreements shall be paid in compliance with such agreements, whereat lower amount of the special duty can be paid only if appropriate proofs on preferential origin of goods are submitted (item 8 of the Decision). 

 

Seasonal duties

 

Import of some basic agricultural products in 2018 shall be subject to seasonal rate (seasonal duty) pursuant to the Decision on seasonal duty rates on imports of certain agricultural products  (“Official Gazette of RS” No. 27/10, 97/11, 105/15 and 105/16)_>>>

 

Column 3 of the table from item 2 of the Decision indicates the period of application (charging) of seasonal duties to the tariff codes contained in the Decision. 

 

Column 4 of the table from item 2 of the Decision contains seasonal duty rates (in %) for products originating from countries with which the Republic of Serbia has not signed free trade agreements.

 

Column 5 of the table from item 2 of the Decision contains seasonal duty rates (in %) for products originating from the EU, which are adjusted to the Interim Trade Agreement. The application of seasonal duties shall depend on Annex or Protocol in which a product is listed.

 

Pursuant to item 4 of the Decision, seasonal duties on imports of certain agricultural products originating from countries with which the Republic of Serbia had concluded free trade agreements shall be paid according to the provisions of those agreements.

 

Reduction and exemption from duties for certain goods

 

Pursuant to the Customs Law, there is a possibility of reduction of or even exemption from import duties on certain goods. This is stipulated in relevant bylaws, and these are the following:

• Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2018 (“Official Gazette of the RS”, No. 115/17)_>>>
• Decision on conditions for exempting certain goods from customs duties.

Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2017 (raw materials)

 

Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2018  is in force as of 1 January 2018.

 

The legal basis for the adoption of the Decision is Article 30, paragraph 6 of the Customs Law, according to which the Government prescribes conditions, proceedings and methods of application of autonomous measures to goods not produced in the Republic of Serbia, or not produced in sufficient quantities that would satisfy needs of the domestic economy and market. Based on this authorisation, the Government shall adopt the above-mentioned autonomous measure, prescribed by paragraph 3, item 6 of the Customs Law, for a certain period of time, which in this case shall be one year. 

 

Item 2 of the Decision contains the List of goods which are subject to reduction, or exemption from customs duties prescribed by the Customs Tariff Law. In addition, paragraph 2, item 2 of the Decision prescribes that goods originating from countries with which the Republic of Serbia had signed free trade agreements shall be subject to lower tariff rates in 2018, in accordance with reduction of customs rates provided for in these agreements.  

 

Novelty in 2018 is that item 2, paragraph 3 of the Decision stipulates that for the goods referred to in paragraph 1 of this item, under the heading 1517 90 99 00 for the needs of the confectionery industry and for production and preparation of noodles, the importer submits to the customs authority a declaration that the goods are imported for the needs confectionery industry or for the production and preparation of noodles.

 

Decision on conditions for exempting certain goods from customs duties (piglets and cattle, for fattening purposes, and corn)

 

The Decision on conditions for exempting certain goods from customs duties (“Official Gazette of RS, No. 28/15, 57/15,  113/15, 108/16 and 115/17) prescribes import of live cattle from 0102 29 49 00 and live pigs from 0103 91 10 00, for fattening purposes and corn from tariff line 1005 90 00 00, from the European Union.

 

The legal basis for the adoption of this Decision is also Article 30, paragraph 6 of the Customs Law .

 

The Decision shall become enforceable as of 28 March 2015 and shall remain in force by 31 December 2018.

 

Note:

The Decision on determination of goods exempted from payment of import duties (“Official Gazette of RS”, No. 124/12, 106/13, 143/14 and 95/15), which pertained to import of new equipment, ceased to be in force as of 31 December 2015.

 

Import of equipment based on the investment o foreign party shall remain exempted pursuant to Article 14 of the Investment Law (“Official Gazette of RS”, No. 89/15). Entrance into force of this Law repealed the Law on Foreign Investments (“Official Gazette of FRY”, No. 3/02 and 5/03 and “Official Gazette of RS”, No. 107/04).

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