Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
The items listed below are allowed entry into Serbia as a document
shipment:
- Annual reports
- Bids and proposals
- Charts
- Cheques, drafts, and negotiable bonds
- Computer print-outs
- Diplomas
- Drawings
- Driver's licence
- Examination papers
- Gift cards
- Graphs
- Intercompany mail
- Passports
- Periodicals
- Postage and stamps
- Price lists
- Seismic data
- Specifications sheets
- Visa applications
Serbian customs authorities will accept the following items as a
document shipment if they abide by the criteria shown:
| Item | Restriction |
|---|
| Airline tickets | Provided they are declared as having no value |
| Event tickets (football matches, concerts and stage shows) | Must not be a shipment from a printing company to a ticket
office or event organiser |
| Newsletters | Only if they are for company use |
| Traveller's cheques | Only if they have been used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gifts* shipped to Serbia from Canada will be exempt from duty and
taxes provided:
- The shipment's value is €70 or less (about $95 CAD)
- It is an infrequent event
- The goods are for the recipient and/or his or her family only
- No payment has been made to receive the parcel
- The amount of items can in no way be construed as a commercial
shipment
*Gifts of the following items are limited to the stated limits below:
- 50 cigarettes, or 10 cigars, or 25 cigarillos, or 50 g of tobacco
(or a proportional amount of these products)
- 1 L distilled spirits or 1 L wines or aperitifs, or a proportional
combination of these products
- 50 mL perfume
- 25 mL eau de toilettes
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Serbia is allowed a duty and tax free entry into the country if:
- It is an occasional occurrence
- The gift is only for the recipient and/or his or her family
- There has been no exchange of money for the gift
- The gift's value is no more than €70 (about $95 CAD)
- It is clear that the shipment is not for commercial purposes, i.e.
by the quantity of items and size of the parcel
NOTE:
Parcels with alcoholic
beverages, perfumes, tobacco products, or eau de toilettes are also
restricted to the limits stated below:
- Alcohol: 1 L of wine or aperitif; 1 L of distilled spirits; or a
proportional amount of the 2 types of drinks
- Perfumes: 50 mL
- Tobacco products: 50 g tobacco; 10 cigars; 25 cigarillos; or 50
cigarettes; or a proportional amount of the 4 listed items
- Eau de toilettes: 25 mL
Shipments from Business-to-Business
A gift shipment from a business in Canada to a business in Serbia will
incur duty and VAT regardless of the value of the parcel.
Shipments from Business-to-Individual
If a business in Canada sends a gift parcel to an individual in
Serbia, the recipient will be liable to duty and tax charges.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains multiple gifts, be sure to tag and wrap each
one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/vlada/uredba/2019/38/1/reg
https://www.paragraf.rs/propisi/law-on-value-added-tax.html#:~:text=The%20general%20VAT%20rate%20for,to%20taxation%20shall%20be%2020%25
As a Canadian citizen moving to Serbia, you may ship your personal
effects and household goods exempt from duties. You are allowed this
privilege up to 1 year from the date you have been granted permission
to enter Serbia as a resident.
Serbian citizens living in Canada are also allowed to return to Serbia
with their personal effects duty-free up to a value of €20,000
(about $27,825 CAD) only if they have worked continuously in Canada
for at least 10 years.
Moving Temporarily
Students
There is no information at this time regarding students moving to
Serbia with their personal effects for the purposes of studying in the
country.
Non-students
No information is available concerning non-students shipping their
personal effects for a temporary move to Serbia.
Moving Permanently
Serbian citizens who have been living abroad are allowed a duty-free
entry of their personal effects provided they have been away from the
country for a minimum of 2 years. Those that have worked abroad for a
minimum of 10 years will be allowed to claim up to €20,000
(about $27,825 CAD).
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided (2 copies)
Sources:
https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/vlada/uredba/2019/38/1/reg
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Foodstuffs entering Serbia are restricted. They will require a
sanitary inspection and an import licence.
You May Ship
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples may enter Serbia exempt from duty fees provided:
- Their individual value is not more than €100 (about $140 CAD)
- They have been shipped for the sole purpose of soliciting sales
- They will be displayed at an exhibition or commercial fair
- They have been rendered unsaleable
NOTE:
Alcoholic beverages,
perfumes, tobacco products, and cosmetics typically cannot be
considered a duty-free sample. However, they will be allowed a
duty-free entry if they are packaged for demonstration purposes.
Consumable samples will also be allowed duty-free entry to Serbia if:
- There will be no charge for their distribution
- They are packaged in small containers that are clearly smaller than
normal retail boxes or cartons
- They are of minimal monetary value
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/vlada/uredba/2019/38/1/reg
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material entering Serbia will be exempt from duties if:
- It has been sent at no charge to the recipient
- It will be distributed for free
- It is clearly for the purposes of promoting products or services
Advertising material may include items such as:
- Catalogues and prospectuses
- Posters
- Publications
- Calendars
- Photographs
- Microfilms
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/vlada/uredba/2019/38/1/reg
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Warranty repairs done at no charge in Canada of Serbian machinery and
equipment are exempt from duty and VAT when they re-enter Serbia.
Items Under Warranty
Equipment repaired in Canada under warranty and at no charge will be
allowed a duty- and tax-free re-entry into Serbia.
Items No Longer Under Warranty
Items repaired in Canada that are no longer under warranty will be
liable to Serbian duties and taxes when they return to the country.
Sending Product for Repair to Serbia
Machinery and equipment sent to Serbia from Canada for repairs will be
exempt from Serbian VAT charges.
Returning Repaired Product to Serbia
Products repaired in Canada - equipment and machinery - will be exempt
from VAT and duty charges when returned to Serbia provided it can be
shown that the work was done under a warranty guarantee at no cost to
the owner of the goods.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Serbia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.carina.rs/upload/media/2021/6/30/50830/Customs_Law.pdf
https://www.paragraf.rs/propisi/law-on-value-added-tax.html
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods imported into Serbia for a temporary stay may enter the country
duty-free to the country provided:
- They remain unchanged during their time in Serbia (aside from normal
wear-and-tear)
- They stay no longer than 24 months in Serbia
- The items can be identified
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into France, you can
pick from either 1 or 2 of the Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). See
details
below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to methods 1 and 2 discussed above, the following
conditions must also be met in order to qualify for a duty and VAT
free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 2 years in Serbia
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.carina.rs/upload/media/2021/6/30/50830/Customs_Law.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The threshold for the payment of duty and taxes on sold goods entering
Serbia is €50 (about $70 CAD). This means shipments valued less
than this amount will be exempt from duty and VAT.
Occasional Shipper
Provided your shipment of sold goods to Serbia is €50 or less
(about $70 CAD), duty and VAT charges will be waived.
Regular shipper
Regular shippers of sold goods to Serbia are recommended to use the
services of a licenced Serbian customs broker
Sources:
https://www.paragraf.rs/propisi/law-on-value-added-tax.html#:~:text=The%20general%20VAT%20rate%20for,to%20taxation%20shall%20be%2020%25
https://cn.serbia.travel/useful-info/formalities/customs-regulations.595.html
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Galaktioni Tabidze
8 Gia Chanturia St.
Tbilisi 0108
Serbia
Phone: +995 32 299 86 67 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
