Serbia: Customs measures effective 1 January 2022

Legislative changes to the customs rules have an effective date of 1 January 2022.

In general, the measures implement technical corrections and terminological clarifications in certain articles of the customs law. For purposes of harmonization with European Union customs rules, there are amendments regarding:

• The period of time for the customs authority to act on a request for the protection of intellectual property rights
• When decisions related to binding tariff information or decisions related to binding origin information that are no longer valid, but can still be used
• Notification of a customs debt within 10 years from the date on which the debt was incurred in certain instances
• Treatment of a customs debt when an omission that led to the customs debt did not have a significant impact on the proper implementation of temporary storage and when that omission did not constitute an attempt at fraud
• Information that must be contained in the customs declaration or the temporary storage declaration, if those declarations were submitted instead of the entry summary declaration
• Relief from import duties for processed products, originating from goods placed under the outward processing procedure, when the goods were repaired or modified in a country or customs territory outside the customs territory of Serbia
• Deadlines for annulment of the declaration for temporary accommodation, exit summary declarations, and notification of re-export

In other developments, Decree CT2022 concerns harmonization of the customs tariff nomenclature; the WCO Harmonized System (HS2022) (a global standard for the classification of goods in international trade) was effective 1 January 2022; and a transitional rules of origin was adopted.

Read a January 2022 report prepared by the KPMG member firm in Serbia

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact: