The new Rulebook on the Content and Manner of Completing Customs Declarations (Rulebook) has been published in the Official Gazette of the Republic of Serbia, No. 100/2026. The Rulebook provides more detailed requirements concerning the data to be included in customs declarations and notifications.
The adoption of the Rulebook forms part of the broader modernisation of Serbia’s customs system, including the implementation of the Automated Import and Export Systems (AIS/AES) and further alignment with European Union customs standards.
What does this mean in practice:
Consider a Serbian company exporting machinery parts to a customer in Germany. When preparing an export declaration, in addition to providing information on the exporter, consignee, goods and their value, the company must ensure that data relating to the tariff classification of goods, customs procedure, transport and supporting documents are presented in the prescribed structure and using the applicable codes.
For example, where goods are exported under customs procedure code 10 00 (permanent export), the customs declaration must comply with the requirements applicable to that procedure, including the relevant data codes and formats specified in the Annexes to the new Rulebook.
Where a company uses software that automatically retrieves data from invoices or ERP systems and transfers such data into customs declarations, it should verify whether the software supports the prescribed data structure.
In other words, it is not sufficient for the information to be accurate – it must also be properly structured for electronic processing.
The Rulebook sets out detailed requirements in two Annexes:
- Annex B – common data requirements for customs declarations and notifications;
- Annex B1 – formats and codes applicable to such data.
When does the Rulebook become applicable?
- 2 November 2026 – provisions relating to exports (procedure code 10 00);
- 30 April 2027 – general application of the Rulebook;
- 1 July 2027 – provisions relating to data group 18 09 000 000 in transit declarations.
Although the Rulebook is predominantly technical in nature, its practical implications may be significant for exporters, importers, customs representatives and companies relying on automated solutions for customs operations.
The Rulebook on the Content and Method of Completing Customs Declarations is available at the link below.
For additional information or consultations, the Tasić & Partners team is at your disposal.