Table of Contents
1 Regulations and Policies
1.1 Trade Regulations and Policies
1.1.1 Principal Authority Governing Trade
1.1.2 Trade Regulations
1.1.3 Relevant Provisions on Trade Administration
1.1.4 Inspection and Quarantine of Imported and Exported Commodities
1.1.5 Customs Administration Rules and Regulations
1 Regulations and Policies
1.1 Trade Regulations and Policies
1.1.1 Principal Authority Governing Trade
The Ministry of Domestic and Foreign Trade is the competent government department overseeing Serbia's foreign trade. Its primary responsibilities include enhancing and developing bilateral economic and trade relations; preparing for and coordinating Serbia's accession process to the World Trade Organization (WTO) and managing related matters; handling trade-related issues during the European Union (EU) accession negotiations; formulating and implementing consumer protection policies; and supervising the market.
Websites for relevant information inquiries:www.must.gov.rs
1.1.2 Trade Regulations
The main laws and regulations related to trade in Serbia include the Law on Foreign Trade Transactions, Trade Law, Regulations on Import and Export Administration, Customs Law, Rules of Origin of Commodities, Leasing Law, and others.
Inquiry website: www.must.gov.rs，www.carina.rs，www.mfin.gov.rs
1.1.3 Relevant Provisions on Trade Administration
[Import Management] The Trade Law of Serbia stipulates that domestic enterprise legal persons must enter into contracts when engaging in commodity import and export trade and international service trade with foreign legal persons or natural persons, and such contracts shall conform to the laws and regulations of Serbia as well as international contract law. All economic entities legally registered within the territory of Serbia are entitled to equal rights in conducting foreign trade operations. Except for specific commodities, the country imposes no restrictions on imports.
For environmental reasons, the importation of certain products is prohibited, including used vehicles that do not meet at least Euro III emission standards, gas tractors, construction, and mining equipment being used for more than three years, (except those imported for humanitarian purposes), hazardous waste, and toxic substances.
[Export Restrictions] The Serbian tariff classification encompasses over 10,000 types of products. With the exception of certain export quotas for small quantities of agricultural products needed for the domestic market, other commodities may be freely exported.
Inquiry website:www.mfin.gov.rs，www.carina.rs
1.1.4 Inspection and Quarantine of Imported and Exported Commodities
The Republic of Serbia conducts quarantine inspections on the importation of all categories of animal and plant products, verifying the characteristics of imported goods and the relevant information of importers. The Ministry of Domestic and Foreign Trade and the quarantine agencies, under the Ministry of Agriculture, Forestry and Water Management of the Republic of Serbia, is responsible for such tasks.
Animal and plant quarantine procedures must be submitted to the Animal Quarantine Agency and Plant Quarantine Agency under the Ministry of Agriculture, Forestry and Water Management of the Republic of Serbia for import and export inspections, quarantine certificates, and import and export licenses.
Inquiry website:www.must.gov.rs，www.minpolj.gov.rs
1.1.5 Customs Administration Rules and Regulations
[Management System] In accordance with the Customs Law of Serbia, the Serbian Customs Authority publishes a new Customs Tariff Schedule annually as an annex to the Customs Law. The tariff schedule enumerates various duty rates, including autonomous duties, negotiated duties, preferential duties, concessionary duties, and zero duties. The Regulation on Harmonization of the Customs Tariff Nomenclature for 2024 has been published in the Official Gazette of the Republic of Serbia, No. 54/2024.
Inquiry website:www.mfin.gov.rs
[Tariff Rate] According to the provisions of the tariff rules, the customs registration tax is 0.5% of the customs declaration base. The average tariff rate in Serbia is 12%, with rates ranging from 0% to 30%.
The typical adjustment ranges for average import tariff rates by product category are as follows: ①The raw materials, parts, accessories, and equipment not produced in Serbia are subject to a tariff rate between 0% and 1%; ②The raw materials, parts, accessories, and equipment that Serbia is capable of producing are subject to a tariff rate between 3% and 5%; ③The equipment that Serbia is both capable of producing and possessing in sufficient quantities is subject to a tariff rate between 8% and 10%; ④The industrial and agricultural products that are produced in large quantities domestically in Serbia are subject to a tariff rate between 15% and 30%; ⑤Products that are both consumer goods and recycled materials not produced in Serbia are subject to a tariff rate between 10% and 20%; ⑥ Essential daily commodities (shortages of which may impact residents' living standards) are subject to a tariff rate between 15% and 20%; ⑦Daily necessities that Serbia has the capability of producing domestically are subject to a tariff rate between 18% and 25%;⑧Luxury consumer goods are subject to a tariff rate of 30%.
[Tariff Reduction and Exemption] In accordance with the Tariff Law and the Law on Foreign Investment, reductions and exemptions of tariffs are applied to equipment, components, and other necessary items invested by foreign investors as follows:
(1) Except for passenger cars, game machines, and gambling machines, equipment imported as equity investments by foreign investors are exempt from import duties;
(2) Equipment not produced in Serbia (a certificate from the Chamber of Commerce and Industry of Serbia must be provided) may be exempt from import duties if imported for the following reasons: ① Replacement of equipment destroyed in natural disasters, fires, explosions, armed conflicts, or traffic accidents; ② Directly serving scientific research, education, cultural activities, healthcare, professional training for individuals with disabilities, and employment-related functions; ③ Direct protection of the human living environment; ④ Importation of raw materials, semi-finished products, components, and finished products to fulfill long-term production cooperation contracts with foreign partners may be eligible for full exemption from customs duties or a 50% reduction in customs duties, provided that the Chamber of Commerce and Industry of Serbia certifies that such products are not produced in Serbia, are produced in limited quantities, or do not meet the specified quality standards.
Inquiry website: www.carina.rs
Table 5-1 Import Tariffs on Major Commodities in Serbia
(Unit: %)
| Commodity Name |
Tariff Rate |
Commodity Name |
Tariff Rate |
| Alcohol and tobacco |
10-30 |
Pulp and paper products |
1-20 |
| Mineral raw materials |
1-5 |
Textiles |
0-22 |
| Chemical products |
1-30 |
Shoes and hats |
5-30 |
| Plastics and rubber products |
1-20 |
Mechanical equipment |
1-15 |
| Rawhide, wool, and leather |
1-10 |
Automobiles and aircraft |
1-20 |
| Wood products |
1-10 |
Weapons and armaments |
1-25 |
Source: Serbia Customs
Disclaimer：The above content is translated from Chinese version of Ministry of Commerce of the People's Republic of China. The Ministry of Commerce of the People's Republic of China version shall prevail.