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1.
july
2020.
Customs

Temporary import of goods for personal use of passengers


Article 369 of the Regulation on customs procedures and formalities prescribes complete exemption from the payment of import duties for the goods imported for personal use of passengers, the goods they need during travelling. Moreover, it is specified that personal goods are all goods needed for personal use of passengers during travelling, taking into account all travelling circumstances but excluding the goods imported for commercial purposes. Furthermore, in the context of this Article, it is prescribed that the passenger is the person from Article 2, paragraph 1, item 35) subitem (1) of this Regulation, that is any natural person temporarily entering the customs area of the Republic of Serbia without residence in the area.

Accordingly, the question arises whether there is importance in the fact that the item temporarily imported as goods for personal use to the the customs area of the Republic of Serbia is new or used. In the Convention on temporary import, ratified by our country, the notion of personal item is defined in Appendix B6 which prescribes that personal items are all items, new or used, which the passenger needs for personal use during travelling, taking into account all travelling circumstances, excluding the goods imported for commercial purposes. The illustrative list of personal items is listed in Annex I of the aforementioned Appendix. Therefore, whether the item temporarily imported as goods for personal use is new or used is of no importance, provided that the passenger uses it for their own needs and not for commercial purposes.

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