Serbia Import Tax

Serbia, located in Southeast Europe, has undergone significant political, economic, and regulatory changes in recent decades, particularly since its transition from a socialist economy to a market-based system. As part of its ongoing efforts to integrate into the global economy, Serbia has established a comprehensive customs and tariff system that governs its import activities. Although Serbia is not yet a member of the European Union (EU), it has established a Stabilization and Association Agreement (SAA) with the EU, which provides preferential trade terms for a wide range of goods. Serbia is also a member of the Central European Free Trade Agreement (CEFTA), which provides favorable trade conditions with other countries in the region.


Customs Tariff Rates by Product Category

Serbia Import Tax

Serbia’s customs tariff system is largely harmonized with the EU’s Common Customs Tariff, although some exceptions exist, especially in terms of goods from countries with which Serbia has bilateral trade agreements. Below is an overview of the key categories of products imported into Serbia, highlighting the tariff rates for each category, along with any relevant special duties or exemptions.

1. Agricultural Products

Agricultural products play an important role in Serbia’s trade, both as imports and exports. Due to Serbia’s climate and geography, there is a need to import a variety of agricultural goods, particularly those that cannot be grown domestically. The tariff rates on agricultural imports are designed to protect local farmers while ensuring that Serbian consumers have access to a broad range of products.

Key Agricultural Imports

  • Fresh Fruits and Vegetables:
    • Tariff: 5% to 15%
    • Common imports: bananas, apples, oranges, tomatoes, cucumbers, etc.
  • Processed Foods:
    • Tariff: 10% to 20%
    • Common imports: canned goods, frozen foods, sauces, packaged snacks, dairy products, etc.
  • Cereals and Grains:
    • Tariff: 5% to 10%
    • Common imports: rice, wheat, barley, oats.
  • Meat and Poultry:
    • Tariff: 5% to 30%
    • Common imports: beef, chicken, pork, lamb, and frozen meats.
  • Dairy Products:
    • Tariff: 5% to 15%
    • Common imports: milk, cheese, butter, yogurt.

Special Duties for Agricultural Products:

  • EU Preferential Tariffs: As part of Serbia’s Stabilization and Association Agreement (SAA) with the EU, Serbian imports from EU member states receive preferential tariff rates or are exempt from tariffs in some cases.
  • CEFTA Countries: Agricultural goods imported from CEFTA members like Bosnia and Herzegovina, North Macedonia, and Montenegro enjoy reduced or zero tariffs.

2. Textiles and Apparel

Serbia imports textiles and apparel to meet the demands of its growing retail sector. While Serbia produces a range of textiles, the country still imports finished clothing and textile products to fulfill domestic market needs. The tariff system for textiles balances the need to support local production while allowing access to international brands and products.

Key Textile Imports

  • Clothing and Garments:
    • Tariff: 5% to 20%
    • Common imports: ready-made clothes, shoes, bags, accessories.
  • Textile Fabrics:
    • Tariff: 5% to 15%
    • Common imports: cotton, wool, synthetic fabrics, etc.
  • Home Textiles:
    • Tariff: 5% to 15%
    • Common imports: towels, bed linens, carpets, and curtains.

Special Duties for Textiles:

  • EU Imports: Due to Serbia’s agreement with the EU under the SAA, textiles and apparel from EU countries often benefit from reduced or exempt tariffs.
  • Turkey: Serbia has an FTA with Turkey, meaning textiles imported from Turkey may be subject to reduced or zero tariffs.

3. Electronics and Appliances

Electronics and home appliances are major import categories in Serbia, with the demand for consumer electronics such as mobile phones, televisions, and home appliances growing as the middle class expands. The import duties on these products are designed to encourage competition in the market while balancing the need for local production.

Key Electronics and Appliance Imports

  • Mobile Phones:
    • Tariff: 5% to 10%
    • Common imports: smartphones, tablets, feature phones.
  • Home Appliances:
    • Tariff: 5% to 15%
    • Common imports: refrigerators, air conditioners, washing machines, ovens.
  • Consumer Electronics:
    • Tariff: 5% to 15%
    • Common imports: televisions, computers, gaming consoles, audio systems.

Special Duties for Electronics:

  • EU and CEFTA Imports: Electronics imported from the EU and CEFTA countries typically benefit from lower tariffs or exemptions due to trade agreements.
  • Energy-Efficient Products: Serbia may reduce or exempt duties on energy-efficient electronics, such as LED lights, to encourage their use in the country.

4. Motor Vehicles and Parts

With growing consumer demand and a rising automotive manufacturing sector, Serbia imports a significant number of motor vehicles and parts. Imported vehicles are subject to tariffs designed to protect the domestic market while ensuring that Serbian consumers have access to the global automobile market.

Key Vehicle Imports

  • Passenger Cars:
    • Tariff: 10% to 15%
    • Common imports: sedans, SUVs, luxury vehicles.
  • Commercial Vehicles:
    • Tariff: 5% to 20%
    • Common imports: trucks, buses, vans.
  • Automotive Parts and Accessories:
    • Tariff: 5% to 15%
    • Common imports: tires, batteries, engines, spare parts.

Special Duties for Motor Vehicles:

  • EU and CEFTA Imports: Passenger vehicles and parts imported from the EU and CEFTA countries benefit from reduced or zero tariffs due to trade agreements.
  • Used Cars: Import duties for used vehicles are generally higher, as Serbia encourages the import of new and more energy-efficient vehicles.

5. Chemicals and Pharmaceuticals

Serbia imports a variety of chemicals and pharmaceutical products to meet the needs of both its industrial sectors and healthcare system. These goods are essential for sectors such as manufacturing, agriculture, and public health.

Key Chemical and Pharmaceutical Imports

  • Pharmaceuticals:
    • Tariff: 5% to 10%
    • Common imports: medicines, vaccines, medical devices.
  • Industrial Chemicals:
    • Tariff: 5% to 15%
    • Common imports: chemicals for manufacturing, adhesives, solvents.
  • Agricultural Chemicals:
    • Tariff: 5% to 10%
    • Common imports: pesticides, fertilizers.

Special Duties for Pharmaceuticals:

  • Essential Medicines: To ensure public health, some pharmaceutical products may benefit from lower or zero import duties.
  • EU Imports: Pharmaceutical imports from the EU generally benefit from reduced tariffs under the SAA between Serbia and the EU.

6. Building Materials

Serbia’s construction and real estate sectors require a large supply of building materials, as the country has been experiencing significant urban development. Many of these materials are imported from countries around the world.

Key Building Materials Imports

  • Cement:
    • Tariff: 5% to 10%
    • Common imports: Portland cement, ready-mix concrete.
  • Steel and Metal Products:
    • Tariff: 5% to 15%
    • Common imports: iron, steel, aluminum bars, sheets, and coils.
  • Wood and Lumber:
    • Tariff: 5% to 15%
    • Common imports: timber, plywood, MDF, other wood-based products.

Special Duties for Building Materials:

  • Regional Preferences: Building materials imported from CEFTA member countries often benefit from reduced tariffs or exemptions under regional agreements.
  • Sustainable Building Materials: Serbia may offer tariff reductions on sustainable or environmentally friendly building materials as part of its green economy goals.

7. Food and Beverages

Serbia imports a variety of food and beverage products to meet consumer demand. While the country is a major agricultural producer, imports play an important role in diversifying the local food market.

Key Food and Beverage Imports

  • Alcoholic Beverages:
    • Tariff: 5% to 15%
    • Common imports: wine, beer, spirits.
  • Non-Alcoholic Beverages:
    • Tariff: 5% to 10%
    • Common imports: soft drinks, bottled water, fruit juices.
  • Processed Foods:
    • Tariff: 5% to 15%
    • Common imports: canned foods, ready-made meals, frozen foods.

Special Duties for Food and Beverages:

  • EU Imports: Under the SAA, food and beverage imports from EU countries often benefit from lower tariffs or are exempt from duties.
  • CEFTA Agreements: Products imported from CEFTA countries may benefit from reduced tariffs as part of Serbia’s regional trade agreements.

Special Import Duties for Products from Specific Countries

Serbia’s trade agreements and international relations influence its tariff structure. Certain countries enjoy preferential tariff rates due to bilateral or multilateral agreements.

  • EU Imports: Goods from the EU benefit from reduced or zero tariffs due to the Stabilization and Association Agreement (SAA).
  • CEFTA Countries: Serbia has agreements with other CEFTA countries (such as Bosnia and Herzegovina, North Macedonia, and Montenegro) that reduce or eliminate import duties for goods coming from these regions.
  • Turkey: Turkey has an FTA with Serbia, which results in reduced or zero tariffs for many products, particularly textiles and electronics.
  • Russia: Products from Russia, especially raw materials, energy products, and certain agricultural goods, benefit from reduced duties due to bilateral trade agreements.

Country Facts

  • Formal Name: Republic of Serbia
  • Capital City: Belgrade
  • Largest Cities: Belgrade, Novi Sad, Niš
  • Per Capita Income: Approximately USD 7,800 (2023 estimate)
  • Population: Approximately 7 million (2024 estimate)
  • Official Language: Serbian
  • Currency: Serbian dinar (RSD)
  • Location: Serbia is a landlocked country located in Southeast Europe, on the Balkan Peninsula. It is bordered by Hungary to the north, Romania to the northeast, Bulgaria to the southeast, North Macedonia to the south, Croatia and Bosnia and Herzegovina to the west, and Montenegro to the southwest.

Geography

Serbia is characterized by a diverse landscape, with fertile plains in the north, rolling hills in the central region, and mountainous terrain in the south. The Danube River, which flows through the country, is a vital trade route. Serbia experiences a continental climate with hot summers and cold winters, making agriculture an essential part of the economy.


Economy

Serbia’s economy has gradually shifted from a state-controlled model to a more market-oriented economy. While it remains dependent on heavy industries such as mining, manufacturing, and energy, Serbia is diversifying its economy, particularly in technology, tourism, and services. The country’s trade agreements with the EU, CEFTA, and other countries have fostered an increase in exports and imports.

Major Industries

  • Agriculture: Serbia is a leading exporter of agricultural products, including fruits, vegetables, cereals, and meat.
  • Automotive: The automotive sector is growing, with manufacturers such as Fiat operating in the country.
  • Energy: Serbia relies primarily on coal for energy production but is also exploring renewable energy sources.
  • Manufacturing: The manufacturing sector includes the production of chemicals, textiles, and machinery.