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Transit

Transit
In compliance with the Law on Customs, the transit procedure can be divided into external transit and internal transit.
 
Pursuant to Article 118, paragraph 1 of the Law on Customs, the procedure of external transit shall be any movement of goods under customs supervision between two places inside the customs territory, such as:
  1. foreign goods, without charging for import and other duties and application of market policy measures;
  2. domestic and foreign goods, when this is necessary for proper application of provisions pertaining to return, i.e. discharge of customs debt.
Movement of goods referred to in paragraph 1 of this Article can be:
  1. within the transit procedure in compliance with the Law on customs and regulations adopted based on that law;
  2. based on TIR carnet (in compliance with TIR Convention), provided that:
  •  
    • such movement starts or ends outside the customs territory of the Republic of Serbia;
    • such movement pertains to delivery of goods which must be unloaded in customs territory of the Republic of Serbia, and which is transported with goods that is to be unloaded in another country;
    • such movement is conducted between two places within the customs territory of the Republic of Serbia through the third country’s territory;
  1. based on ATA carnet used as transit document;
  2. based on the document prescribed by international agreements accepted by the Republic of Serbia;
  3. within postal traffic, in compliance with acts adopted by the Universal Postal Union, when goods are transferred by a holder of rights and obligations compliant with these acts or when goods are transferred by third parties on behalf of the holder.
Pursuant to Article 125, paragraph 1 of the Law on Customs, the procedure of internal transit shall be movement of domestic goods from one to another place within the customs territory of the Republic of Serbia without changing their customs status during the transit through the third country’s territory. 
 
Movement of goods referred to in paragraph 1 of this Article can be:
  1. within the transit procedure, provided that such possibility is stipulated by international agreement;
  2. based on TIR carnet (in compliance with TIR Convention); 
  3. based on ATA carnet used as transit document;
  4. based on the document prescribed by international agreements accepted by the Republic of Serbia;
  5. within postal traffic.
The procedure of internal transit shall be applied when this law and bylaws adopted on the base of the law explicitly stipulate its application.
 
Transit procedure shall start with the submission of SAD for transit of goods to the dispatch customs office and with the acceptance of declaration for the procedure of transit by the dispatch customs office.
 
Pursuant to Appendix 5 of the Rulebook on declaration, boxes of SAD that must be filled in are the following 1, 2, 3, 4, 5, 6, 7, 8, 14, 15, 17, 18, 19, 22, 25, 31, 32, 33, 35, 40, 42, 44, 49, 50, 52, 53, 54, 55 and 56. 
 
In Box 1 (Declaration), consisting of three divisions, the first and the second are not filled in, while the third one is filled in with one of the following codes, depending on the type of transit procedure:

  1. NT – for the national transit procedure;
  2. NTTIR – code used when TIR carnet is used as transit declaration;
  3. NTCIM – code used when CIM waybill is used as transit declaration;
  4. NTATA – code used when ATA carnet is used as transit declaration.
Box 2 (Sender/Exporter) is filled in only if the sender has head office or permanent address or temporary address in the customs territory. In that case, the box is filled in by inserting the following:
  • in the first row (upper right corner) – Tax Identification Number (hereinafter referred to as: TIN) of the goods sender. If the sender does not have a TIN, then adequate code from the Code List is inserted;
  • in the second row – name of the goods sender;
  • in the third row – head office, i.e. permanent or temporary address of the goods sender.
The manners and procedure for filling in of other boxes in SAD for transit of goods are prescribed in Appendix 5, which makes an inseparable part of the Rulebook on declaration.
 
The transit procedure is ended by delivery of goods and appropriate transit documents to the destination customs office. Goods and copies 4 and 5 of the transit declaration are submitted to the destination customs office.
 
The destination customs office registers copies 4 and 5 of the transit declaration, and inserts the date thereon.

Taxation of customs procedure of goods transit
 
Pursuant to Article 26, paragraph 1, item 5) of the Law on Value Added Taxes, VAT is not paid for the goods in transit. Tax exemption for this procedure is exercised by submitting SAD filled in the way prescribed for transit of goods. Tax exemption is exercised through direct application of Article 26, paragraph 1, item 5) of the Law on Value Added Taxes, provided that the procedure was initiated, implemented and completed in compliance with the procedures prescribed for transit of goods. 

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