Donations and Humanitarian aid

THE LAW ON DONATIONS AND HUMANITARIAN AID provides legal framework for customs and other import duties and taxes exemptions upon importation of goods that are the subject of a donation and humanitarian aid.

In order to use the privilege provided for by that Law, the recipient of a donation and humanitarian aid, along with a request for exemption, shall submit to the customs office: 

1. statement from the donor, i.e. the provider of humanitarian aid, stating that the goods are being sent free of charge or other proof that the goods are being paid for from funds collected on the basis of a donation and aid or from funds realized through the sale of securities and based on the use of assigned rights
2. statement that the goods will be used for humanitarian purposes, i.e. scientific, educational, cultural, sports, religious and artistic purposes, improvement of living conditions of the population and health care, environmental protection, etc.
3. extract from the register or other evidence that it is engaged in one of the above-mentioned activities (this evidence is not submitted by state or local government bodies).

Based on the submitted request, the customs office issues a decision.

In that case, customs clearance is carried out through regular procedure (by submitting a customs declaration).

The subject of donations and humanitarian aid may be goods (except tobacco and tobacco products, alcoholic beverages and passenger cars), services, money, securities, property and other rights.

State and local government bodies, public enterprises, public institutions, other non-profitable organizations and associations, as well as domestic and foreign humanitarian organizations may receive donations and humanitarian aid. 

NECESSARY INSPECTION OF HUMANITARIAN AID

One should not forget that goods sent as humanitarian aid are most typically subject to necessary inspection by some of the relevant inspection services (sanitary, phytosanitary, veterinary) or it requires special approval from relevant Ministry or Medicines and Medical Devices Agency.

The border sanitary inspection is not present at border crossings, but rather carries out control at customs clearance points. 

CONTACTS OF RELEVANT INSPECTION SERVICES

IMPORT OF FOOD:

Human and animal food are subject to inspection according to the Food Safety Law (''The Official Gazette of the Republic of Serbia'', No 41/2009 and No 17/2019).

In line with the aforementioned Law, food is divided by origin and the jurisdiction of different inspections is divided accordingly. You can find out more on that HERE.

IMPORT OF MEDICINES:

Certain medicines and medical devices can lose their properties if transported in inadequate way. Despite of customs exemptions, sensitive goods must be inspected for safety reasons.  

To import medicines, a wholesale permit addressed to the importer issued by the Ministry of Health kabinet@zdravlje.gov.rs is required. In addition, depending on whether the medicine being imported is registered in the Republic of Serbia, a registration decision must be submitted (obtained from the Medicines and Medical Devices Agency hygia@alims.gov.rs ), and if the medicine is not registered in the Republic of Serbia, an approval for the import of an unregistered medicine must be submitted (also issued by the Agency). The same applies to medical devices. 

If medicines for animals are imported, a wholesale permit addressed to the importer issued by the Ministry of Agriculture, Forestry and Water Management is required, as well as a decision from the Medicines and Medical Devices Agency that the medicine is registered in the Republic of Serbia. If the medicine is not registered in the Republic of Serbia, an approval for the import of an unregistered medicine is required. The same applies to medical devices for veterinary use. 

LIST OF SERBIAN DIPLOMATIC MISSIONS ABROAD

The Ministry of Finance of the Republic of Serbia recommends that donators should consult Serbian diplomatic and consular office in the country of the exporter before sending the aid. Contacts of permanent missions, embassies and consulates are available on the website of the Ministry of Foreign Affairs.