Ministry of Finance expands list of goods exempt from import duties

The Ministry of Finance has published a Draft Law on Amendments to the Customs Law, which introduces several new features – from technical improvements to the system, through determining the rights and obligations of importers, to expanding the list of goods that can be exempt from import duties, reports the Biznis.rs portal. The public debate on the document lasts until April 10.

The National Foreign Trade Single Counter has been added to the existing regulatory framework, which will continue the process of both digitalization and centralization of procedures in the field of customs and foreign trade.

The prepared regulation also brings significant changes when it comes to the deadlines for placing goods under customs supervision. In exceptional situations, customs authorities now have the authority to set a deadline for completing the placement procedure, especially when the nature of the goods may pose a risk to human, animal, plant or environmental health.

The most extensive changes relate to the article regulating exemption from import duties. The new version of the law lists as many as 38 categories of goods that may be exempt from this obligation.

Among the most important categories are items that individuals bring in when moving from abroad. This category includes household items and gifts imported by individuals when transferring their residence or temporary residence from a third country due to marriage. The regulation also applies to items that domestic and foreign citizens permanently residing in Serbia have inherited abroad.

Low-value shipments, as well as products of agriculture, livestock, fishing, beekeeping and forestry obtained on properties owned by domestic citizens in the border zone of a neighboring country, as well as offspring and other products obtained from livestock that are on these properties for field work, grazing or wintering, will also be exempt from import duties.

The law also covers products such as seeds, artificial fertilizers, products for soil treatment and crops.

Also, import duties will not be paid by passengers for items they bring with them from abroad that serve their personal needs during the trip (personal luggage), regardless of whether they carry them with them or have them transported.

Special emphasis is placed on students and pupils coming to Serbia for education, who are allowed to import basic equipment for living and learning without duties.

The proposed regulations also exempt educational and scientific materials, laboratory samples, medical instruments, as well as therapeutic substances and pharmaceutical products used in specific circumstances, such as international sporting events.

Goods intended for humanitarian organizations, people with disabilities, as well as victims of natural disasters and other catastrophes are exempt from duties. The same applies to various forms of gifts in international relations, including those intended for state officials.

The law also covers specific categories, such as equipment for firefighters and rescue services, goods for scientific and cultural institutions, as well as products intended for environmental protection. Exemptions are also provided for goods used for promotional purposes, such as samples, advertising materials and products for trade fairs.

The Draft Law also pays special attention to the rules on the disposal of goods exempt from duties. Such goods remain under customs supervision and cannot be freely disposed of, put to use, or used for other purposes without prior notification to the competent authorities and possible payment of duties. Depending on the type of goods, the periods during which these restrictions apply are also prescribed - from one year for certain categories, to three or even five years for certain types of vehicles.

If the goods are used contrary to the prescribed rules, duties are subsequently calculated according to the condition of the goods and the regulations in force at the time of the decision.

Ministarstvo finansija Republike Srbije

Ministry of Finance

Draft Law on Amendments to the Customs Law

list of goods exempt from import duties