ISSN 1452-6662
Više od 180 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.
Grupa: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Izdanje: CUSTOMS LAW
Published in the Službeni glasnik RS, Nos. 95/18 of 8 December 2018, 91/19 of 24 December 2019 (other law) and 144/20 of 27 November 2020
Sekcija: PART ONE INTRODUCTORY PROVISIONS

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    • Contents and Application of the Law
       Article 1

      This Law shall regulate the general rules and procedures to be applied to the goods entering and exiting the customs territory of the Republic of Serbia.

      This Law shall:

      1) apply to the transactions in goods between the customs territory of the Republic of Serbia and other customs territories, along with the legislation from other fields relating to the trade in goods;

      2) regulate customs actions and procedures, as well as the rights and obligations of persons and customs authorities which are arising from these actions and procedures;

      3) apply uniformly in the entire customs territory of the Republic of Serbia, except where prescribed otherwise by this Law, another law or by an international agreement ratified by the Republic of Serbia;

      4) provisions of customs legislation can additionally apply outside of the customs territory of the Republic of Serbia where that is laid down by an international agreement.

    • Objective of the Law
       Article 2

      The customs authorities shall control the international transactions in goods, thus contributing to the free trade, implementation of external aspects of domestic market and principles pertaining to trade, as well as to general safety in trade chain. The customs authorities shall determine the measures which are, in particular, aimed at the following:

      1) protection of financial interests of the Republic of Serbia;

      2) protection of the Republic of Serbia against unfair and illegal trade, thus supporting the legal business operations;

      3) ensuring security and safety of the Republic of Serbia and its population and environmental protection, in close cooperation with other authorities; and

      4) maintenance of true balance between customs controls and facilitation of legal trade.

    • Customs Territory of the Republic of Serbia
       Article 3

      The customs territory of the Republic of Serbia shall include the territory and the internal waters of the Republic of Serbia, as well as the airspace above the Republic of Serbia and shall be limited by the customs line which shall be identical to the border of the Republic of Serbia.