The current Customs Law, harmonized with the European Union Customs Code, was adopted in 2018 (“Official Gazette of the Republic of Serbia”, No. 95 of December 8, 2018) and entered into force on June 17, 2019. The law includes a transition to a paperless/digital customs system and centralized customs clearance process. In addition, the deadline for goods to be placed in temporary storage has increased from 20 to 90 days, and now the limit on total time in which goods can remain in temporary importation is ten years. Customs rates apply to goods originating in countries that trade with Serbia under the most-favored nation (MFN) principle. Tariffs/duties on goods imported from the United States are not the same as those levied on EU member countries. Under the Stabilization and Association Agreement with the EU, Serbia phased out and abolished tariffs on most goods (aside from some agricultural products) imported from the EU. The Government of Serbia has adopted the Regulation on Harmonization of the Customs Tariff Nomenclature for the year 2023, published in the “Official Gazette of the Republic of Serbia” Nos 132/22 and 14/22.

The Customs Tariff uses the same numerical designations as the Harmonized System (HS) and the EU Combined Nomenclature—with more detailed 10 digit-designations at the national level. 

Please visit Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.