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e.g.100101
or

e.g meat of bovine animals
ClickCustoms tariff nomenclature
Section IVPrepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Chapter 24.Tobacco and manufactured tobacco substitutes
2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
– Other:
240399– – Other:
2403999000– – – Other
Supplementary unit:
-
Rate of duty
30%
 
Reduction of duty
0%
Note
VAT
20%
 
Excise Tax
100%
Supplementary unit
Note
 

TARIFF PREFERENCE

Country of originTariff preference
European Union30%
Albania0%
Bosnia and Herzegovina0%
Montenegro0%
North Macedonia0%
Moldova0%
UNMIK/Kosovo0%
Switzerland/Liechtenstein24,9%
Iceland30%
Norway30%
United Kingdom of Great Britain and Northern Ireland30%
Turkey30%
Armenia0%
Belarus0%
Kazakhstan0%
Kyrgyzstan0%
Russian Federation0%
China30%
Egypt0%
United Arab Emirates0%

Additional information

U65 - Sanitary inspection

Back
The processed tobacco which is not produced in the Republic of Serbia in the necessary quantity and suitable quality, and the beneficiary is using the processed tobacco in its own production, shall be exempt from customs duties to the value corresponding to the total value of the tobacco produced and/or purchased in the Republic of Serbia in 2024
minimum excise duties per 1,000 pieces determined for the category of average weighted retail price of cigarettes 11.668,00 RSD/kg

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