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Serbia: Customs and import duties
When importing goods, in addition to customs, the Serbian import sales tax must also be paid. Certain goods such as petroleum products, coffee and tobacco are also subject to excise duty. An additional duty is levied on certain foodstuffs and agricultural products such as live animals, meat or dairy products. Products originating in the EU can for the most part be imported into Serbia duty-free.
Customs tariff and customs value
The legal basis for the Serbian Customs Tariff is the Customs Tariff Act (Serbian: "Zakon o carinskoj tarifi"). You can access the tariff under Carinska tarifa - "OVDE". For the calculation of the customs value, the CIF value (cost, insurance, freight) of the goods is decisive.
The preferential tariff rates for goods with EU origin can only be applied when importing into Serbia upon presentation of a proof of preference. For a goods value of less than 6,000 euros, a declaration of origin on the invoice or the EUR-MED invoice is sufficient. A movement certificate in EUR is generally required for a goods value of EUR 6,000 or more. 1 or EUR-MED to be submitted.
Some domestic agricultural products are also protected by a seasonal tariff of 20 percent. However, the seasonal duty does not apply to most goods of EU origin, with the exception of tomatoes, peppers, grapes, apples, cherries, plums and strawberries. Information about the products that are subject to the seasonal tariff and the period in which they are levied can be found in the decision on seasonal tariffs for the import of certain agricultural products of April 19, 2019.
Import sales tax
When importing goods, in addition to customs duties and possible consumption taxes, import sales tax is also levied. The amount of import sales tax corresponds in principle to the sales tax / value added tax to be paid for purely domestic sales. The normal rate in Serbia is 20 percent, the reduced tax rate is 10 percent. An up-to-date list of goods subject to the reduced tax rate is regularly published on the website of the Serbian Customs Administration in the document "Spisak dobara koja se oporezuju posebnom stopom PDV razvrstanih po nomenklaturi". These mainly include certain foods and medicines, certain publications and teaching materials.
The basis for the collection of consumption taxes is the Serbian Consumption Tax Act (Serbian: "Zakon o akcizama"). The Serbian Customs Administration regularly provides a list of excise items and tax rates in the document "Tabelarni pregled povezivanja akciznih sifara sa CT". These include alcohol, tobacco products, coffee, and fuel.
On the basis of Article 247 of the Serbian Customs Act and the corresponding resolution ("Uredba o carinskim povlasticama"), the following goods, among others, are exempt from customs:
- Samples and advertising material made available free of charge from abroad
- Exhibition goods
- non-commercial small shipments.
Customs exemptions in travel
The following goods are exempt from customs duties in tourist traffic:
- Non-commercial goods in personal luggage up to 100 euros in the dinar equivalent, including gifts and souvenirs (only applies to Serbian citizens)
- 50 cigarettes, 25 cigarillos, 10 cigars, 50g tobacco or a corresponding other combination of the named goods
- 1 liter of alcohol (over 22 percent) or 1 liter of alcohol (22 percent and less) or 1 liter of sparkling wine and up to 1 liter of other wines or a corresponding other combination of the named goods
- 1 perfume (up to 50ml), 1 eau de toilette (up to 25ml)
For goods that are imported for travel purposes and that have a value of less than 3,000 euros, the uniform tariff rate of 10 percent applies. Only motor vehicles are exempt from this regulation and are always cleared according to the applicable customs tariff.
Customs exemptions in postal traffic and humanitarian aid
Non-commercial shipments from private individuals to private individuals are duty-free up to a total value of 70 euros. Non-commercial shipments (e.g. online orders) up to a total value of 50 euros are duty-free, but the Serbian import sales tax of 20 percent is due. Alcoholic beverages, tobacco products and perfumes are excluded from the tax exemption.
For mail up to a value of 3,000 euros, a uniform duty rate of 10 percent is applied. Courier shipments are not cleared with the uniform duty rate but according to the customs tariff. In addition, the tax base for customs clearance is increased by the transport costs.
The Serbian Customs Administration answers the most important questions about postal traffic on its website under "postanske posiljke". The rules for importing humanitarian aid are also explained.This post belongs to:
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