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11. january 2024. Customs Tariff Transportation costs and customs value
19. december 2023. Customs Tariff Decision on seasonal customs rates
11.
january
2024.
Customs Tariff

Transportation costs and customs value


The cost of transportation from the place of loading to the border, when it is separately stated in the invoice for transportation, is included in the customs value.

When the cost of transportation from the border to the place of destination in Serbia is separately stated in the same invoice, included is only in the base for VAT calculation.

If the invoice is issued for the total amount of transportation, the total amount is included in the customs value.
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