The Official Gazette of the Republic of Serbia, No. 12/2026, published the Regulation amending and supplementing the Regulation on Customs Procedures and Customs Formalities (“Regulation”), introducing changes relevant to the handling of consignments in postal and express traffic.
The amendments to the Regulation are relevant because they directly affect the processing of postal and express consignments: from the calculation and collection of import duties, through the conditions for accelerated release, to time limits for subsequent obligations (supplementary declarations) and the rules governing repayment of duties and extinguishment of customs debt. This is particularly important in the context of growing e-commerce flows, where timely delivery and standardized electronic data flows are essential for procedural efficiency and for reducing delays in practice.
Most significant amendments:
- Express consignments expressly brought within the regime – provisions previously framed for postal traffic are now explicitly extended to express operators, thereby removing interpretative uncertainty in practice.
- Electronic calculation of customs debt – the customs authority issues an electronic calculation of the customs debt for each consignment; upon the operator’s request, it may issue a single calculation in the operator’s name (with the application of a uniform customs duty rate, where the statutory conditions are met).
- Faster release of consignments – consignments are released immediately upon arrival where the advance manifest has been submitted via electronic data interchange (EDI) prior to arrival and the consignment has not been selected for control.
- Supplementary declaration – for certain consignments, a supplementary declaration is not required; for others, it must be filed within 7 (seven) days from acceptance of the consolidated (summary) manifest.
- Repayment of duties and extinguishment of the debt where the consignment is not delivered – if a consignment is not delivered to the consignee and leaves the customs territory of the Republic of Serbia, the operator may request repayment of import duties already paid; alternatively, where duties have not been paid, the customs debt is extinguished, subject to evidence that the consignment has left the customs territory.
The Regulation enters into force on the eighth day following publication, i.e. 14 February 2026.
For additional information or consultations, the Tasić & Partners team is at your disposal.