The Government of Republic of Serbia and the Ministry of Finance have adopted a series of amendments and supplements to regulations directly affecting manufacturers, importers, distributors, and traders in the areas of excise and customs procedures. The most important changes relate to the following regulations:
The amendments and supplements to the Regulation on e-Excise, enhancing the registration and tracking of excise goods:
- The jurisdiction of the Treasury Administration has been added to the system;
- The e-Excise system now includes modules for managing excise licenses, warehouses, excise stamps (including QR codes), production codes, and aggregate codes for cigarettes and heated tobacco products;
- The movement of excise goods is tracked through QR code or production/aggregate code scanning, facilitating inspection oversight and market control.
The amendments to the Rulebook on the Form, Content, and Method of Submission of Declarations and Other Forms in the Customs Procedure:
- The code list for completing documents now includes a new legal basis for exemption or reduction of import duties under the Free Trade Agreement with the Arab Republic of Egypt;
- Categories of goods and codes for exemption or reduced customs rates have been provided;
- Precise completion of declarations and application of customs benefits for goods originating from Egypt is enabled;
- Entry into force – 1 September 2025.
The amendments and supplements to the Rulebook regulating the exercise of the right to excise duty refunds on petroleum derivatives, biofuels, and bioliquids used for transport and heating purposes:
- More detailed provisions for importers, manufacturers, and authorized distributors, including new points on corporate cards and fiscal receipts;
- Updated section on refund rights for passenger and freight transport;
- Introduction of new REF-T and REF-G forms for excise refund applications;
- Entry into force – 1 October 2025.
The amendments and supplements to the Regulation governing appearance, QR code, production code, and the method of recording and marking excise goods, including cigarettes, heated tobacco products, and coffee for end-consumption:
- Introduction of the production code as a mandatory element for marking cigarettes and heated tobacco products;
- QR code must include: name of the excise taxpayer, product type, market (RS), series, and serial number;
- New provisions for marking aggregate packages (boxes, master cases, pallets) aggregating the production codes of individual packs;
- Obligation to inventory stocks of cigarettes and heated tobacco products without a production code or with a trial code by 30 September 2025;
- Stock data must be submitted electronically to the Ministry of Finance by 31 October 2025;
- Issuance of production codes requires payment of the Republic administrative fee, with a minimum issuance quantity of 1,000 codes.
For additional information or consultations, the Tasić & Partners team is at your disposal.