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Customs Tariff

CUSTOMS TARIFF for the year 2021

19th November 2020, the Government of the Republic of Serbia has adopted the Regulation on Harmonization of the Custom Tariff Nomenclature for the year 2021 (hereafter called Regulation CT2021). 

The Regulation CT2021 was adopted in accordance with the Customs Tariff Law – Article 3, paragraph 8, which prescribes the authorization for the Government to adopt a regulation harmonizing the nomenclature of the Customs Tariff with the Combined nomenclature of the European Union which shall be applied on classification of goods in the Customs tariff for the following year, no later than in November of the current year. 

Beside the harmonization of nomenclature, the Regulation comprises rates of customs duty, i.e the amount of the customs duty determined by this law, or by the signed Free Trade Agreements applied to the harmonized nomenclature. The Regulation cannot change the customs duty rate determined by the Customs Tariff Law.

Regulation CT2021 comprises the harmonization of national nomenclature with the Combined nomenclature of the EU for the year 2021 (CN2021) as well as the transparent transfer of preferential duty rates in accordance with the signed Free Trade agreements. Moreover, Regulation CT2021 includes certain changes in the translation of Customs Tariff headings. 

Regulation CT2021 was published in the “Official  Gazette of the Republic of Serbia” No. 147 from 9th December 2020, effective eight days from the date of publication in the “Official  Gazette of the Republic of Serbia” and shall be applied as of 1st January 2021.
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