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Customs

Free zone equipment repair and return to the zone


Article 19 of the Law on Free Zones („Official Gazette of Republic of Serbia” No. 62/06) prescribes exemption from payment of customs duties and other import duties for the import of goods intended for carrying out activities and facility building in the free zone. The goods leaving the free zone can be:
  1. Exported or reimported from the customs area of the Republic of Serbia or
  2. Taken into another part of the customs area of the Republic of Serbia.
Pursuant to Article 20 of the Law on Free Zones, goods released for free circulation from the zone are subject to payment of customs duties and other import duties. Foreign goods, while placed in the free zone, can be dealt with pursuant to Article 212 of the Customs Law („Official Gazette of Republic of Serbia” No. 95/18 and 91/19 – state law) which prescribes that foreign goods, while placed in the free zone, can be released for free circulation, the procedure of inward processing, temporary import or use for special purposes, under the conditions determined for those procedures.

When it comes to the payment of import duties during import of goods intended for carrying out activities and facility building in the zone, Article 19 of the Law on Free Zones should be emphasized once again. In this case, Article 19 of the Law on Free Zones prescribes the exemption of payment of customs duties and other import duties. Should the goods imported to the free zone with the implementation of customs exemption from Article 19 of the Law on Free Zones temporarily leave the free zone for repair (without the intention of remaining outside the free zone) and return to the free zone, they are not subject to customs duties. However, the free zone user is obliged to properly keep record of the goods. This record is supposed to enable the customs authorities to recognize the goods and follow their movements. The record is kept in a chronological order. The zone user is obliged to take the information about the goods being carried out from the free zone, that is the space where they are carrying out the activities related to the goods into the approved log without delay.  The fact that the repair was paid or not does not have impact on the status of the goods, while the payment of customs duties on the basis of the repair itself is not applicable since the customs duties are charged during the import of the goods. 

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