Transit procedure is regulated by the Customs Law of the Republic of Serbia and its implementing regulations (Regulation on Customs Approved Treatment of Goods, the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure).

 Transit procedure may refer to external or internal transit.

 

Transit procedure may refer to external or internal transit.

External transit procedure is movement of goods between two locations within the customs territory of the Republic of Serbia, in particular foreign goods – without the payment of import and other duties and application of trade policy measures, and both foreign and domestic goods - where it is necessary for proper implementation of provisions relating to drawback or discharge of customs debt.

External transit procedure ends with the delivery of goods to the destination customs house and submission of transit documents.

 

The goods to undergo transit procedure must be covered by a declaration for such customs procedure, which is submitted to the customs authority. The form and content, manner of submitting and filling of the declaration and other forms used in the customs procedure are prescribed in the Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure. For transit procedure, the customs declaration must be accompanied with the transport document. 

The principal, as the person responsible for external transit, is obliged to provide a guarantee for the payment of customs debt or other duties that may arise for the goods, which may be specific (for a single transit procedure) or general (for several transit procedures), subject to approval of the Customs Administration. Such guarantee is not required in case of transport of goods by air, by a domestic railway company, and by pipeline or long-distance line. 

Transit procedure within the customs territory of the Republic of Serbia may be carried out based on a national document, TIR  and ATA carnets, documents specified by international agreements accepted by the Republic of Serbia, as well as in postal traffic, in line with the acts of the Universal Postal Union, where the goods are carried by holders of rights and duties under such acts or other persons on their behalf. 

From the 1st of February 2016 the Customs Administration of the Republic of Serbia uses NCTS for transit operation. The New Computerized Transit System (NCTS) is a Europe-wide system, based upon electronic declarations and processing. It is designed to provide better management and control of transit of goods between the EU member states, EFTA countries, FYR of Macedonia and Republic of Turkey. The introduction of NCTS is an obligation and a condition for the accession of Serbia to full membership in the EU.