(Official Gazette of RS, no. 73/2003, 61/2005, 85/2005, 62/2006)
This law regulates the customs territory, customs border belt, the customs checkpoint, the customs of goods, customs supervision and control, tariff reductions, customs value, customs procedures applied to import goods into the Republic of Serbia (hereinafter: Serbia), export of goods from Serbia, and transit of goods across its territory, the rights and obligations of persons involved in customs procedures, as well as rights and obligations of customs authorities in the customs procedure.
This law applies to the entire customs territory of Serbia.
Laws, other regulations, decisions and measures related to customs, except in the official gazette, may be published in other media, including in electronic ones.
Customs territory of Serbia (hereinafter referred to as the customs territory) covers the territory, territorial waters, and air space over Serbia.
Customs goods, in terms of law, are not considered to be public documents, checks, promissory notes, bonds, shares and effective money.
Customs authorities may, in accordance with the regulations, to take and implement measures of customs supervision and control that are considered necessary for the implementation of customs and other regulations.
Ships sailing by Danube from abroad, or that go abroad must stop and report at the border customs.
For ships that sail the Danube, custom actions can be implemented even during the movement of the ship.
Captain is obliged to provide customs workers means to come to the boat, and to return to the ship, and to allow them to exercise control.
Captain who comes from abroad is obliged to submit input custom application, and to provide:
1) a list of ship's crew;
2) a list of passengers and their luggage (passenger name and surname, name and passport number, nationality, destination, passengers and number of pieces of hand luggage);
3) a list of foods that are on board;
4) ship transporting documents.
Exeptions from payment of import duties:
1) passengers who come from abroad - on items that serve as their personal needs for the time of travel (luggage), regardless of whether they carry it with them, or have them given to the transport carrier;
2) domestic passengers, in addition to items of personal luggage - cases in which items from abroad are, if not intended for resale;
3) domestic and foreign nationals - on subjects shipped from abroad;
4) domestic and foreign nationals - on drugs for personal use received from abroad in installments;
5) The drivers of motor or vehicle - to fuel and lubricants in reservoirs that are factory built into a vehicle;
6) a dissabled-to orthopedic and other aids that serve as the replacement of body organs that are missing, or damaged body organs, and spare parts and consumables for the use of such aids;
7) organizations of persons with special needs (deaf and with hearing imparement, blind and partially sighted, dystrophy, paraplegic, people with neuromuscular and other disorders.), or members of such organizations – to the specific equipment, devices and instruments, and their spare parts and consumables to use the equipment that is not produced in Serbia;
8) citizens on specific equipment, devices and instruments for health, and the spare parts and consumables for use of that equipment for personal use, that are not produced in Serbia.
Information and data which customs officers learn in carrying out their duties are confidential, unless they are public.
Customs officer can not transmit information and data to unauthorized persons, and can not use them for their profits, or profit of other persons.
Request of secret is permanent.
The state is responsible for damages to property of third parties, caused by customs officer during the performance of official duties, unless it is proven that the customs officer acted in accordance with law and regulations.