Serbia Tariff 2026: Stay Compliant, Reduce Costs

Serbia Import Duties Overview

Serbia employs the Harmonized System (HS) for tariff classification, assessing duties primarily on the CIF (Cost, Insurance, and Freight) value of imported goods. As a candidate for EU accession, Serbia aligns closely with EU regulations and maintains significant Free Trade Agreements (FTAs) with the EU, CEFTA, and Turkey, allowing for preferential 0% rates on many originating goods. Importers should be aware that while standard tariffs are moderate, specific excise taxes and a standard VAT of 20% apply to the final landed cost.

Key Duty Classifications

• Customs Tariffs: Rates vary significantly based on origin; goods from the EU, EFTA, and CEFTA countries often enjoy duty-free status provided a EUR.1 movement certificate is presented.
• Value Added Tax (VAT): A standard rate of 20% is levied on the CIF value plus duties and excise, though a reduced rate of 10% applies to basic foodstuffs and specific medical supplies.
• Excise Duties: These are consumption taxes charged on specific high-demand goods such as petroleum derivatives, tobacco, and alcoholic beverages, calculated usually as a fixed amount per unit.
• Seasonal Duties: To protect local agriculture, Serbia applies seasonal surcharges on specific crops during harvest periods, which function as compound duties.