The Brexit transition period has ended and new rules on tax and duty now apply. traveler's cheques and bank drafts): up to the equivalent in RSD of EUR 10,000.- . Please report any issues using the below comment form. La taxe sur la valeur ajoutée (TVA) et les droits d'accise sont payables directement dans le pays où vous effectuez vos achats et au taux en vigueur dans celui-ci. Export license, issued by the Ministry of Culture, may be required for articles of archaeological, historical, ethnographic, artistic, scientific or cultural value (e.g., paintings, antiques, etc.). Citoyens. Who is eligible for Tax Free Shopping? To. A non-resident that carries out taxable supply of goods and services in Serbia is obligated to appoint a fiscal representative and to register for VAT in Serbia, irrespective of the amount of the turnover realised in the previous 12 months. This page provides - Serbia Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news. Through the conclusion of agreements on international cooperation, the customs … Be informed. In order to benefit from application of a relevant double tax treaty (DTT), the same rules are applicable as for withholding tax (WHT). Please try again. In general, Serbia has progressed on customs computerisation and is planning future interconnectivity with EU customs IT systems. Please contact for general WWTS inquiries and website support. Br, Ceca. Stay updated with our regular tax and legal news alerts, Navigate the tax, legal, and economic measures in response to COVID-19. Visit our. customs amounts established by the Customs Tariff Law, and rates applied in accordance with the concluded free trade agreements. Tenancy rights over an apartment or a building for a period longer than one year or for an indefinite period. Serbia Customs, Currency & Airport Tax regulations details. PERSONAL INCOME TAX Residents of Serbia are subject to personal income tax on their worldwide income. Serbia customs regulations. Most of the provisions will become applicable as of January 1 2021. Hunting weapons and ammunition may be temporarily imported only for use on a hunting trip arranged by an approved organization.Prohibited: all other weapons and ammunition. The usual taxable period is a calendar month; however, if a taxpayer’s total annual turnover is less than 50 million Serbian dinars (RSD), the taxable period is a calendar quarter. Learn all about regulations for your destination country. Exempt: baggage in transit with a final destination outside of Serbia. Withholding tax may be eliminated or reduced on the basis of a double tax treaty between Serbia and recipient’s country of residence. The tax & duty threshold is the amount at which a person begins paying taxes based on the declared value of an item. Serbia customs and duty rules can be complex depending on the contents of your shipment. From airport tax to be paid on For the review of the content of the integral document of the CUSTOMS TARIFF click here. Urban land usage right (municipal, public, and other state-owned land) larger than ten acres in area. Categories. A taxpayer for VAT purposes is a person who independently, and in the course of its business activities, undertakes the supply of goods and services or import of goods. Free import of:- personal baggage;-1 perfume and 1 eau de toilette;-1 liter of alcoholic beverage and 1 liter of wine;-200 cigarettes, 100 cigarillos or 50 cigars or 250 grams of these articles in total;-exported items accompanied by proof of export;-for nationals of Serbia: goods brought abroad, up to a max. At the moment, the 57.6% rate only applies to cigarettes containing tobacco. Residents of Serbia are subject to Personal income tax on their worldwide income. Corporate profit tax law in the Republic of Serbia is regulated by Corporate Profit Tax Law.. Start here Your message was not sent. Real property tax- Tax is levied on the "catalogue value" of real estate at progressive rates ranging from 0.3% to 2%. However, some taxes are still applied. Goods imported into Serbia are subject to customs duty rates provided in the Law on Customs Tariff. The employer is liable to withhold personal income tax (PIT) and social security contributions on payment of salaries to employees, at the following rates: The tax and contributions base is gross salary. Serbia: New customs law, effective in 2019 The Serbian Parliament passed customs legislation in December 2018, and following publication in the official gazette, the new customs law will be effective in June 2019. Draft amendments to the Law on Tax Procedure and Tax Administration, have been adopted by the National Assembly of the Republic of Serbia on November 26th 2020, and will enter into force within 8 days of its publication in the RS Official Gazette, i.e. Excise duties are levied on producers and importers of the following goods: Excise duty in Serbia is specific (for oil derivatives, alcoholic beverages, cigars, cigarillos, and coffee), ad valorem (for pipe tobacco), and combined (specific + ad valorem on retail price for cigarettes). the transfer of real property, intellectual property, etc. By continuing to browse this site you agree to the use of cookies. For newly established businesses, the VAT period is the calendar month for the current and next calendar year. Serbian producers exporting duty-free to the EU since 2000. Legends and myths are picturesque stories about nature, history, faith of the world, goods and man. At the moment, the only trading partner with Serbia that does not have MFN status is Taiwan. As of 1 July 2018, VAT payers will be obligated to submit a VAT assessment overview to the tax authorities, along with the VAT return. Residents and non-residents:Local currency (Serbia Dinar-RSD) and foreign currencies: up to EUR 10,000.- or the equivalent in RSD.If foreign currencies, Serbian Dinars and traveler's cheques are being exported at the same time, the total sum must not exceed EUR 10,000.-.Non-residents may, in addition to EUR 10,000.- export foreign currencies:- for which they have a certificate of import;- for which they have a certificate proving that such currencies are taken from foreign currency or saving accounts. Concernant les boissons alcoolisées et les tabacs, des seuils indicatifs co… However, further upgrading of the customs IT systems is needed. Contact Serbia Customs on Social Media. New legislation in Serbia (published in the official gazette on 8 December 2018) generally is effective for tax years beginning in 2019. Preferential tariff(s) Non-preferential tariff. In addition to these tax rates, there is a 0% tax rate with the right of deduction of the input VAT that applies to the export of goods, transport and other services directly related to exports, international air transport, etc. Supply of goods and services between the grantor of concession and concessionaire is not subject to VAT as of 1 January 2018, provided that the following conditions are cumulatively met: If such supply would be subject to VAT, the customer would be entitled to input VAT recovery. Restricted items to Serbia Restricted items are goods which must meet certain conditions before going through Customs Clearance. Non-residents are subject to income tax on their income from Serbian sources under the same rules as residents. From. Estimate your tax and duties when shipping to Serbia Calculate . as of 17 June 2019. ASD, international firm specialised in taxation, customs and social, offers our service of Fiscal Representation in China through our branch in China. Department for International Trade withdrew this publication because it was out of date. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. The grantor of the concession and concessionaire are VAT payers. To. Tax debtors who are not taxpayers are required to submit returns within ten days of the end of the taxable period. Based on the tax return, tax authorities will issue a decision assessing tax liability (if any). These are: The general rate of VAT – 20%; Special rate of VAT – 10%; According to the consumption rate of a 20% taxable supply of goods, services or the import of goods. The Personal Income Tax Rate in Serbia stands at 10 percent. Serbian customs, including some centuries old rituals and ceremonies that have been only slightly changed during the course of time, still have almost the same strength and importance. According to the Value added tax law in Serbia, there are two rates of VAT. 90 reviews. Persons who have worked abroad for more than ten years are exempted from customs duties on household items … Want to save time? Validity of stamped form: 12 months from date of stamping. The Excise Duty Act shall be also further harmonized with the EU rules and the amendments concern levying of the excise duties on tobacco products and coffee. ... Also, by the new Foreign Investment Law, investors are exempt from customs and other import duties when importing equipment related to investments. 19.9% social security contributions payable by the employee. Serbian heritage includes a number of traditions and customs that originate from ancient times and old pre-Christian belief systems surviving till this day. Serbia country information overview Print . A reduced VAT rate of 10% applies for basic food stuffs, daily newspapers, medicines, publications, public transportation services, utilities, etc. Customs duties for all industrial and agricultural products coming from Serbia into the EU (aside from only a few agricultural products protected by the preferential tariff quotas) were abolished by the EU in 2000 with the application of the Autonomous Trade Measures. The following requirements apply for the non-commercial movement of pet animals from European Union member countries , that are from the territories of countries listed on A and B List of Countries with Low Incidence of Rabies (in accordance with Regulation EC/998/2003 of the European Parliament and of the Council ):- that pets are permanently marked in the appropriate manner;- that pets are accompanied by a passport issued by a veterinarian authorized by a competent authority.When moving pets from the Serbia to the territory of countries specified on and B List of Countries with Low Incidence of Rabies (in accordance with Regulation EC/998/2003 of the European Parliament and of the Council), the following requirements must be met:- that pets are permanently marked in the legally prescribed manner;- that pets are accompanied by a veterinarian health certificate issued by the competent authorities and a passport issued by an authorized veterinarian.Pets under three months old may not be moved from a country before reaching vaccination age and if they are not accompanied by a certificate of neutralizing antibody titration, unless the competent authorities of the country specified on and B List of Countries with Low Incidence of Rabies (in accordance with Regulation EC/998/2003 of the European Parliament and of the Council) determine otherwise. departure, to importing pets, as well as rules on how much currency you may bring into and out The standard VAT rate is 20% for most taxable supplies. Travellers, who hold neither permanent or temporary residence in the Republic of Serbia. 39 helpful votes. Guidance on customs provisions and tax measures during the COVID-19 pandemic. Need help?Chat with us +1-800-345-6541 +1-800-345-6541. The current corporate profit tax rate is set to 15 %, one of the lowest in Europe.Taxpayers can be granted tax incentives for the purpose of achieving economic policy aims relating to the fostering of economic growth and development of enterprises. A branch or other operating unit can be a taxpayer. Business activity is defined as the permanent activity of a manufacturer, salesperson, or service provider for the purpose of gaining income. Also, most treaties prescribes that the service income is subject to tax only in the service provider’s country of residence. Serbia Customs, Currency & Airport Tax regulations details. Value and Currency. We are a member firm of WTS Global, German origin network of selected consulting firms represented more than 100 countries worldwide. Email: glisicg@carina.rs. A foreign taxpayer that fails to register for VAT in Serbia may be subject to penalties for non-compliance. At the moment, the 57.6% rate only applies to cigarettes containing tobacco. Residents and non-residents:Local currency (Serbia Dinar-RSD) (incl. Get an estimate on duties and taxes to Serbia. Serbia calculates using the CIF method, which means the import duty and taxes are calculated based on the value of the imported goods as well as shipping costs. We recognize the importance of a proper and efficient process of customs clearance, and we are at your disposal for all advice, consultations or tasks related to the field.A proactive business model provides timely reactions to avoid all unnecessary costs when importing or exporting customs cl… 1000. customs amounts established by the Customs Tariff Law, and rates applied in accordance with the concluded free trade agreements. Capital gains realised by non-residents from both residents or other non-residents are subject to 20% capital gain tax. Gazette RS”, no. Customs Rules. After the successful introduction of the national NCTS, Serbia launched common transit operations in February 2016. Customs Duties and Taxes on Imports Serbia has officially lifted barriers to imports and exports. Transfer tax is levied on the transfer for a consideration of rights over real estate when VAT is not payable on such a transfer; intellectual property rights; ownership over used vehicles, vessels, and aircraft (unless owned by the state); right to use urban and/or public building land; as well as rights relating to expropriated real estate. Residents and non-residents of Serbia may import items required for a temporary stay in Serbia if reported to the customs office for identification... More information. on December 4 2020. Customs, Currency & Airport tax. + 381 11 275 20 66 for extensions at the Port customs post. The new Customs Law, “Off. Personal Income Tax Rate in Serbia averaged 13.93 percent from 2006 until 2019, reaching an all time high of 15 percent in 2007 and a record low of 10 percent in 2006. En savoir plus sur les politiques fiscales et douanières de l'UE Fiscalité. The tax is payable at a 2.5% rate. We can optimize your tax planning and help you to achieve a lasting reduction in your effective tax rate. The new customs law generally implements and harmonizes Serbian customs rules with the EU’s customs measures. Trust NEX for customs clearance, we’ve compiled Serbia customs laws in an easy to follow format. the income recipient) must provide a tax residency certificate (on the form prescribed by the Serbian Ministry of Finance stamped by the relevant body from the non-resident's country of residence or official translation of certificate issued by foreign tax authorities), and the income recipient must be the beneficial owner of the income. The Customs Tariff of RS in 2018 was prescribed by the Decree on Harmonisation of the Customs Tariff Nomenclature for 2018 which contains customs rates, i.e. Ship it with us today Things to know about duties & taxes. Tax and Duty to Serbia. All about Serbia; Capital city: Belgrade: Currency: Serbian Dinar (RSD) Local time: GMT + 1: Telephone code: + 381: Bank: Closed on Saturday afternoon and Sunday. Non-tariff barriers in the form of import quotas are established in appearance to protect national industries, but in fact protect … For oil derivatives, the government can modify the specific excise duty amounts during the year according to changes in prices of crude oil on the market. In 2014, a 4.5 % increase in customs duty collection was achieved. Product: 0808.10.00.00 Description: Edible fruit and nuts; peel of citrus fruit or melons Apples, pears and quinces, fresh: - Apples. Duty free items, import-export restrictions. Tout sur la fiscalité des entreprises, la TVA, les procédures douanières, les droits d’accises, la législation, les appels d’offres, etc. Before you order goods online, you should find out the amount of customs duty and value added tax. Please see www.pwc.com/structure for further details. Serbia joined the Customs 2013 Programme in April 2009 and has participated regularly in activities under it ever since. The VAT was introduced on 1 January 2005 and generally follows the European Union's (EU’s) Sixth Directive. By submitting your email address, you acknowledge that you have read the Privacy Statement and that you consent to our processing data in accordance with the Privacy Statement. Non-residents should appoint a fiscal representative in Serbia who should submit a tax return within 30 days from the realisation of capital gain. The nationals of the Republic of Serbia who have spent at least two years without interruption working abroad are entitled to a customs certificate. Persons who have worked abroad for up to ten years are exempted from customs duties on household items up to a total value of 20,000 EUR. Residents and non-residents of Serbia may import items required for a temporary stay in Serbia if reported to the customs office for identification. Government of Republic of Serbia has adopted the Regulation on Harmonization of the Custom Tariff Nomenclature for the year 2018, published in the “Official Gazette of the Republic of Serbia” Nos 109/12017 and 10/2018 . Entreprises. It is also undermining … Calculate. Related content. 95/2018 (hereinafter: new CL or Law) was adopted at the session of the National Assembly of the Republic of Serbia held on 7 December 2018.The new law will come into force on 16 December 2018, but will only be applicable after expiration of a 6-month period as of its entry into force, i.e. You don't even have to declare it. Serbia is continuing its aggressive campaign against Kosovo in the int’l stage. of a country. Import Regulations by customs Export Regulations by customs Health and Security Contact Customs Authorities. Within our service portfolio we are focused on tax advisory, finance, accounting, legal and business consulting. Supply is performed based on the public private partnership contract with elements of concession. The contract price is used as a tax base; however, the tax authorities have the right to adjust the tax base in case they estimate that the price agreed to in the contract is lower than under market conditions. Is there any problem / complaint with reaching the Serbia Customs Office in Cr Poarevac, Serbia Address or Phone number? No airport tax is levied on passengers upon embarkation at the airport. Customs duty rates in Serbia range from 0% to 57.6%, with most being under 30%. Exceeding amounts require a foreign bank's receipt of purchase.Foreign currencies: unlimited. 2. Customs duty rates in Serbia range from 0% to 57.6%, with most being under 30%. Advise for shipping gifts to Serbia. 16.65% social security contributions payable by the employer. A 2.5% tax applies on transfers listed in the property taxes law, i.e. When you travel internationally, we all know that it is essential to get your documents right. Customs clearance , export / import and freight forwarding is a very complex matter and as such is the basis of the international transport of goods. 3 years ago. The Customs Tariff of RS in 2018 was prescribed by the Decree on Harmonisation of the Customs Tariff Nomenclature for 2018 which contains customs rates, i.e. Same regulations as for passengers apply. Sauf exception, vous n'avez pas à acquitter des droits et taxessur vos achats réalisés dans d'autres pays de l'Union européenne, si vous effectuez des achats réservés à un usage personnel, vous n'aurez pas à remplir de déclaration ni à payer de droits et taxes à votre retour en France. Excise duties stated in Serbian currency are adjusted on a half-year basis according to variations of the consumer price index (CPI) declared by relevant government bodies in charge of statistics. This page is currently out of date. Neither country recognises Kosovo’s independence. The customs duty calculator will guide you through the steps to take in clearing your goods to Finland. Serbia acceded to the Convention on the Simplification of Formalities in Trade in Goods and the Convention on a Common Transit Procedure in February 2016. Coffee (green, roasted, ground, and coffee extracts). In addition to the amendments to the Customs Code, the Serbian Government has also proposed on December 13, 2016, changes to the Excise Duty Act. International shipping is no different. Residents and non-residents may export articles not of a trading nature. tax rates in Europe, Serbia offers the potential investor several other important forms of tax relief. All rights reserved. Customs Tax and Duties to Serbia. Level Contributor . © International Air Transport Association (IATA) 2021. The tax & duty threshold is the amount at which a person begins paying taxes based on the declared value of an item. Belgrade, Serbia. How to Shop Tax Free For more on how to claim your tax refund, including how to fill in the Tax Free Form, click here Stamping period: 3 months + issuing month. These rates are ad valorem (the only exception is related to the importation of other cigarettes containing tobacco, where a combined ad valorem and specific customs duty rate is prescribed) and apply to goods originating in countries that have a most favoured nation (MFN) status in trading with Serbia. About us; Our agencies in Europe & the world ; Carreers; Our events; FISCAL. Back to your search. Register your trip with the US Department of State! Re: Gifts and Customs Tax . Customs Duties and Local Taxes. Home; ASD Group. Everybody is bringing small presents like you mentioned it, When you pick up your luggage, just don't go to the row where people are declaring staff, continue to the bigger one, where most of the people are going. Share. Error! Serbia customs. Baggage is cleared at the first airport of entry in Serbia. Serbia Customs regulations and procedures for importing and exporting goods at Serbian border. 1,085 posts. Additionally, apart of tax in Serbia, we are pleased to offer you the services of our international network, which allows us to ensure first-class tax advisory services in more than 100 jurisdictions. Kosovo on Wednesday raised customs tariffs on Serbian and Bosnian goods from 10 to 100 percent after Serbia blocked its former province from joining Interpol, the international police organization. When shipping something internationally, your shipment may be subject to import duties and taxes. This site uses cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, and help us understand your interests and enhance the site. Serbia country information overview Print . A foreign entity that performs a taxable supply of goods and services exclusively to VAT payers or entities referred to as governmental institutions (which includes the Republic and its authorities, the territorial autonomy and local self-government authorities, as well as legal entities established under law or other act of the Republic, territorial autonomy, or local government authority for the purpose of execution of activities of the state administration or local government) or performs passengers transportation service by buses (in special case envisaged by the Law) has no obligation to appoint a fiscal representative in Serbia and to register for VAT. Customs duty calculator. From. CUSTOMS TARIFF. The social security contributions base is limited to five average monthly salaries in Serbia. © 2017 - 2020 PwC. Autorités nationales. Non-residents (i.e. Export regulations: Residents and non-residents may export articles not of a trading nature. Taxpayers are required to submit returns within 15 days of the end of each taxable period. A 0% tax rate without the right of deduction of the input VAT applies to trading in shares and other securities, insurance and reinsurance, and the lease of apartments, business premises, etc. Save. We are improving the customs duty calculator. As of 1 January 2019, foreign taxpayers will have the right to a VAT refund if one performs taxable supply of goods and services in Serbia to a Serbian VAT payer. value of EUR 100.- in Serbian Dinars. Help us out by trying the new beta version. Serbian customs are deeply rooted in centuries old rich tradition and are ... Serbian cultural heritage abounds in myths and legends, and each corner of Serbia, depending on its particular tradition and influences, has stories of its own. Serbia Customs, Currency & Airport Tax regulations summary. All rights reserved. Property tax is payable annually in Serbia by all legal entities and individuals who own or have rights over real estate located in Serbia, such as: Where the taxpayer keeps books, the property tax on real estate is levied at a flat rate that cannot exceed 0.40%. In some instances, the measures are effective in 2018. Most tax treaties prescribe lower tax rates for dividends, interest, royalties, and rental income. Goods originating in other countries are subject to MFN duty rates increased by 70%. Customs product number . 1-888-549-8805 or +1-857-284-1674 1-888-549-8805 or +1-857-284-1674 ... , the gift sender must also consider the costs of International shipping, packaging, insurance, and Customs taxes/duties in some cases coupled with risks described above. Is essential to get your documents right trade agreements, your shipment transfer of real property, etc that! Imports Serbia has progressed on customs provisions and tax measures during the pandemic! Regulations: residents and non-residents may export articles not of a trading nature review of the end of each period... By the customs it systems is needed refers to the value added tax compiled customs! The airport currencies: unlimited 2005 and generally follows the European Union 's ( EU ’ s of! Provisions and tax measures during the COVID-19 pandemic review of the integral of. Lifted barriers to Imports and exports order goods online, you should find out the at! The declared value of an item NCTS, Serbia Address or Phone number of its member firms each. In an easy to follow format 2.5 % tax applies on transfers in! Transit with a final destination outside of Serbia are subject to import duties and.! At least two years without interruption working abroad are entitled to a customs certificate listed in the Republic of are. Taxes based on the declared value of an item countries are subject to import duties and taxes Serbia. Are picturesque stories about nature, history, faith of the provisions become! Interest, royalties, and other state-owned land ) larger than ten acres in area and... The Brexit transition period has ended and new rules on tax advisory, finance accounting... Capital gains realised by non-residents from both residents or other operating unit can complex... Tax planning and help you to achieve a lasting reduction in your effective tax.! To Serbia restricted items are goods which must meet certain conditions before going customs. Has officially lifted barriers to Imports and exports and man regulations and procedures for importing and exporting at. With the us Department of State goods originating in other countries are subject to tax only the! Against Kosovo in the official gazette on 8 December 2018 ) generally is effective for free! 30 days from the realisation of capital gain tax ( if any ) Kosovo in the int l. ( incl and old pre-Christian belief systems surviving till this day property taxes Law and... Non-Residents should appoint a FISCAL representative in Serbia, there are two rates of VAT,,. Municipal, public, and rates applied in accordance with the us Department of!... Begins paying taxes based on the declared value of an item treaties prescribe lower tax rates dividends..., your shipment may be subject to tax only in the service provider the... The moment, the measures are effective in 2018 producers exporting duty-free the... Has progressed on customs computerisation and is planning future interconnectivity with EU it... Serbia are subject to income tax rate on transfers listed in the property taxes Law, i.e Transport Association IATA! Customs 2013 Programme in April 2009 and has participated regularly in activities under it ever since end of each period! Who are not taxpayers are required to submit returns within ten days of the taxable.... 2009 and has participated regularly in activities under it ever since not a! Please report any issues using the below comment form generally follows the European 's! Stamped form: 12 months from date of stamping joined the customs Tariff,... Treaties prescribes that the service income is subject to MFN duty rates provided in official! A manufacturer, salesperson, or service provider ’ s country of residence eligible for tax free Shopping reduced! All know that it is also undermining … who is eligible for tax free?. Events ; FISCAL service income is subject to personal income tax on worldwide! Mfn duty rates provided in the Republic of Serbia is regulated by corporate profit tax Law in Law... We ’ ve compiled Serbia customs laws in an easy to follow format treaty between Serbia and ’! New rules on tax and duty now apply the taxable period find out amount... A decision assessing tax liability ( if any ) shipping something internationally, shipment!, we ’ ve compiled Serbia customs office in Cr Poarevac, Serbia the! 2014, a 4.5 % increase in customs duty rates in Serbia who have spent at two! And other state-owned land ) larger than ten acres in area originate from ancient times old. Provisions will become applicable as of January 1 2021 most being under 30 % in... Customs duties and taxes, accounting, legal, and rates applied in accordance the! Rules with the concluded free trade agreements for dividends, interest, royalties, and rates in... Customs Authorities appoint a FISCAL representative in Serbia range from 0 % to 57.6 % rate only to... Ship it with us today Things to know about duties & taxes of date 2009. Tax Law current and next calendar year representative in Serbia may be eliminated or reduced the! On transfers listed in the int ’ l stage measures in response to COVID-19 on advisory... Provisions will customs tax serbia applicable as of January 1 2021 in Cr Poarevac, Serbia offers potential! Under the same rules as residents Contact customs Authorities, roasted, ground, and rates applied accordance! Is a separate legal entity in 2019 than one year or for an period... With the concluded free trade agreements legal entity shipping something internationally, your shipment Port... Cr Poarevac, Serbia Address or Phone number at the moment, the 57.6 %, with being! Indefinite period forms of tax relief rates of VAT of entry in Serbia should., history, faith of the end of each taxable period rules with the concluded free trade agreements 30... Instances, the only trading partner with Serbia that does not have MFN status is.... Customs Health and security Contact customs Authorities we ’ ve compiled Serbia customs, Currency airport... In some instances, the 57.6 %, with most being under 30 % and new rules on and. Urban land usage right ( municipal, public, and rates applied in accordance with the concluded trade. Transit with a final destination outside of Serbia may import items required for a temporary stay in Serbia stands 10. World ; Carreers ; our events ; FISCAL tax and duty now apply Currency ( Serbia Dinar-RSD ) (.! & the world, goods and man operations in February 2016 for taxable. A double tax treaty between Serbia and recipient ’ s country of.... In activities under it ever since through customs clearance national NCTS, Serbia launched common transit in! One or more of its member firms, each customs tax serbia which is a separate legal entity consulting. Generally is effective for tax years beginning in 2019 January 1 2021 is.... The national NCTS, Serbia launched common transit operations in February 2016, and rates applied in accordance the... Provider ’ s country of residence performed based on the declared value of an.... The Law on customs computerisation and is planning future interconnectivity with EU customs it systems Law in Serbia if to... Of which is a separate legal entity are entitled to a customs.... In 2014, a 4.5 % increase in customs duty rates increased by 70 % was.... In your effective tax rate in February 2016 compiled Serbia customs regulations and procedures for importing and goods! The social security contributions payable by the customs duty rates increased by %... Continuing its aggressive campaign against Kosovo in the Republic of Serbia who should submit a tax return, tax will... In response to COVID-19 outside of Serbia the successful introduction of the end each. Tax on their worldwide income regular tax and legal news alerts, Navigate tax. For customs clearance the contents of your shipment may be subject to import duties and on... ) ( incl in accordance with the us Department of State interconnectivity with EU customs it systems municipal,,! Each of which is a separate legal entity rate in Serbia grantor of the and. + 381 11 275 20 66 for extensions at the Port customs post rate is %. Legal and business consulting en savoir plus sur les politiques fiscales et de! Purpose of gaining income the purpose of gaining income goods and man now apply inquiries and website support tax. The COVID-19 pandemic for International trade withdrew this publication because it was out of date ve compiled customs! Measures are effective in 2018 only trading partner with Serbia that does have... Does not have MFN status is Taiwan only trading partner with Serbia that does not have MFN status Taiwan. The steps to take in clearing your goods to Finland an apartment or a building a... Import duties and taxes private partnership contract with elements of concession you travel,! A person begins paying taxes based on the basis of a double tax treaty between and! Today Things to know about duties & taxes the COVID-19 pandemic equivalent in RSD of EUR 10,000.- non-residents export. The pwc network and/or one or more of its member firms, of... Response to COVID-19 one or more of its member firms, each which! To achieve a lasting reduction in your effective tax rate in Serbia range 0., customs tax serbia ’ ve compiled Serbia customs, Currency & airport tax is payable at a 2.5 % applies. Local Currency ( Serbia Dinar-RSD ) ( incl for customs clearance from 0 % to 57.6 rate... Also, most treaties prescribes that the service provider for the purpose of gaining income land usage right municipal.