The Customs Administration clarifies that it’s not permissible to aggregate privileges for multiple passengers when it comes to a single product.
With the holiday season approaching, many citizens are curious about how import duties will be calculated on goods purchased abroad. Additionally, they’re interested in which products are exempt from customs duties and whether the privileges of multiple passengers can be combined for a single purchased item. According to the Customs Administration, goods bought abroad for personal use, valued at no more than 3,000 euros in the local currency equivalent, can undergo a simplified clearance process at border crossings.
“In such cases, a 10% customs duty is applied to the customs value (the estimated value of the goods), and a 20% VAT is levied on the total amount (including the customs duty).”
For goods exceeding 3,000 euros in value, regular customs procedures apply. However, individuals can request regular procedures if they believe it would be more advantageous, given the origin of the goods. This requires informing the customs officer at the border crossing. The customs officer will then transfer the declared goods to regular customs procedures and issue confirmation thereof.
Preference related to the preferential origin of goods can only be obtained by providing proof of origin, such as EUR 1 or a statement of origin by the exporter on the invoice, during regular customs procedures.
In cases where citizens are dissatisfied with the amount of duties imposed, they can seek reimbursement by submitting a written request to the competent customs office, specifying the circumstances of the case. If approved, the refunded amount will be credited to the owner’s account.
If someone disagrees with the calculated duties and refuses to pay them, they must submit a transit declaration for the goods at the border crossing, where regular customs procedures will be conducted.
It’s worth noting that combining privileges for individuals traveling together or married couples to avoid paying customs duties for a single item is not allowed under current regulations. Each passenger is entitled to the exemption from import duties for goods valued up to 100 euros individually.
Furthermore, goods imported from countries with which Serbia has signed free trade agreements can be brought in duty-free and VAT-free. However, this does not extend to combined privileges. Regular customs procedures apply in such cases, requiring the submission of a customs declaration along with proof of origin, such as EUR 1 or a statement of origin by the exporter on the invoice.
