Business model which denotes that the company intends to sell its domestic products abroad, and in such a way so as to firstly store a certain amount of products on the territory of the European Union and then to sell successively to buyers in the European Union in the following period, is possible to implement from the point of view of customs regulations, since pursuant to .Article 232 of the Customs Law, domestic products taken out of the customs area of the Republic of Serbia are placed in export procedure. Taking into consideration that there is no intention of returning the goods to the Republic of Serbia, the procedure of temporary export is not applicable.

Furthermore, in this situation, the option of conducting a simplified export procedure is to be considered as well. This includes submitting a simplified declaration from Article 145 of the Customs Law. Obligatory information is prescribed by the Rule book on the shape, content, manner of submitting and filling out of the declaration and other forms in a customs procedure.