Government of Republic of Serbia has adopted the Regulation on Harmonization of the Custom Tariff Nomenclature for the year 2021, published in the “Official Gazette of the Republic of Serbia” Nos 147/20, 159/20) .
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 Rulings 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.
Customs Tariff Law
("Official Gazette of the Republic of Serbia" Nos. 62/05, 61/07 and 5/09)
Harmonized commodity description and coding system
("Harmonized commodity description and coding system, 2012 edition" - "Amendments to the Harmonized System Nomenclature effective from 1 January 2012")
Combined Nomenclature of European Union for the year 2021
(Commission Implementing REgulation (EU) No 2020/1577 of 21 September 2020amending Annex to Council REgulation (EEC) No 2658/87 on tariff and statistical nomenclature on the Common Customs Tariff)