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Government of Republic of Serbia has adopted the Regulation on Harmonization of the Custom Tariff Nomenclature for the year 2023, published in the “Official Gazette of the Republic of Serbia” Nos 132/22 and 14/22-corr.
For the review of the content of the integral document of the CUSTOMS TARIFF click here.
Beside harmonization of the nomenclature which comprises amendings of heading, tariff codes, Notes anda Rules for the Interpretation of Customs Tariff, this regulation includes also the rates of customs duties, ie., amount of custom duty determined by this law, or by the signed Free Trade Agreements, and applied to the harmonized nomenclature.
The classification of goods into the Customs Tariff represents determining the tariff position for such goods, in accordance with this law and provisions laid down on the basis of this law. Customs Tariff nomenclature harmonized with the Combined Nomenclature of Euopean Union, shall be applied in classification of goods in the Customs Tariff.
The Classification Decisions brought by the HS Committee of the World Customs Organization, and which, as the classification opinions have been approved by the World Customs Organization, are obligatory for the application.Commission Regulations, concerning the classification of certain goods and published in the”Official Journal of the European Union”, are obligatory for the application.
LEGAL BASE
Customs Tariff Law
("Official Gazette of the Republic of Serbia" Nos. 62/05, 61/07, 5/09, 95/18-other law and 91/19)
Harmonized commodity description and coding system
("Harmonized commodity description and coding system, 2017 edition" - "Amendments to the Harmonized System Nomenclature effective from 1 January 2017")
Combined Nomenclature of European Union for the year 2021
(Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC)No 2658/87 on the tariff and statistical nomenclature and on theCommon Customs Tariff)
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