Login || Select language: SRP | ENG
CustomsSimplified proceduresCustoms TariffForeign exchange operations
Foreign trade operationsVATExcise Tax Frontier controls

News

28. january 2019. Customs Tariff Decisions on the reduction of import tariffs in 2019
20. december 2018. Customs For transit procedure
28. november 2018. Customs Circulation of goods in a customs warehouse
PreviousNext
1 2 3
11.
february
2019.
Customs

Does the manner of import of goods determine the property of goods?


In Article 84 of the Customs Law, it is prescribed that the goods which need to be submitted to a customs procedure must be encompassed by the declaration for that customs procedure. The declaration, with the documentation necessary for the application of regulations which regulate the customs procedure for which the goods are declared, is submitted in writing, on a prescribed form, it must be signed by the applicant and it must contain the information necessary for the application of the regulations regulating the customs procedure for which the goods are declared. In Article 5, paragraph 1, point 18 of the aforementioned law, the declarant is defined as the person submitting a declaration in their own name or the person in whose name the declaration is being submitted. When declaring goods for a certain customs procedure, the declarant is obliged to submit the documentation which represents the legal basis for carrying out of the customs procedure on the goods concerned to the customs authorities. That is, based on this documentation, the declarant legitimizes his request to place the goods in the appropriate customs procedure before the customs authorities.

Moreover, one has to bear in mind that the carrying out of any customs approved procedure, including releasing goods for free circulation, does not determine the property of goods, that is, the matter of property of goods is separate from the matter of carrying out of the customs procedure, which means that one company may declare goods which are a property of a foreign partner, for releasing for free circulation, wherefore the rights of property remain unchanged (the property of the foreign partner). Moreover, it is necessary that the declaration be filled out in accordance with the Rule book on the shape, content, manner of submitting and filling out of the declaration and other forms in a customs procedure and that all documentation needed for the application of regulations that regulate the customs procedure for which the goods are declared must be submitted with the declaration, including the contract with the foreign partner. 
Commercium.rsCopyright © 2019, Commercium
Designed by:  Built by: M.G.soft