Beogeek’s Customs Tariffs
Import Duty and Tax Calculator
The calculator utilizes the same formula as most EU-customs services use. It provides an overview of the minimum added costs one can expect during the import of foreign products.
Fill out the form field “Price Of Product” and “Shipping Costs” and the form will automatically calculate the customs and VAT fees for you. If your country uses a different % tariff then edit the form fields named “Import Duty (Customs)” and “Value Added Tax (PDV)”
The total amount of import duties and other related costs you may have to pay after the delivery of your ordered goods is often (slightly) higher or lower than the amount the Import Duty and Tax Calculator indicated. The cause of this discrepancy comes from a number of small number of uncertainties in the variables of the calculator.
For example, the package delivery company could charge you an additional fee for an over-sized package. Another cost factor could be special tariffs imposed on certain (protected) goods. Finally, small discrepancies arise from differences in currency exchange rates used by the Import Duty and Tax Calculator and the Customs services.
Because of these small discrepancies the results of the calculator may only be used as an indication of the minimum added extra costs you can expect when importing goods. You should always verify the result of the calculation by manually calculating the outcome.
Customs do get formal complaints from citizens advising them that what they received in their package was not what they were expecting. They suspect that Customs has removed/stolen a part of the original package. It’s IMPORTANT to note that Customs do NOT open packages, instead it is the Postal Officers that open the packages.
Postal Officers bring the package to the Customs Officer for visual inspection. Customs Officers then gather all the information about the package in order for the package to get customs clearance. After which the contents are returned usually to the same packaging, except where there’s a new package necessary. This is done to prevent damage to your item inside the package.
The Customs Officer reviews the contents of the package and compares it to the accompanying documents (receipts etc). All packages which are subject to Customs inspections and/or collection charges are opened.
If the recipient of the package/s has any objection to the appearance or content/s of the package you can file a formal complaint with the Post of Serbia, RJ Regional Postal and Logistics Center Belgrade in Ugrinovačka Street 210 b.
Firstly, Customs clearance on packages is only carried out on certain value shipments. Customs then apply methods prescribed by the Customs Act and the accompanying regulations.
Customs Officials can determine the value of the package by reviewing the accompanying sales receipt, print out of won eBay auction/listing, etc. Customs Officials can also use other methods to determine the value of the shipment.
This is done because in practice it was shown that buyer/sellers would decrease/increase/exclude values on shipments with various motives. Hence why Customs Officials take some receipts etc. with a grain of salt.
Exemption from paying import duties and tax apply to the following:
Low value items sent by a ordinary person to another ordinary person. Which are not commercial in nature and for which there’s no payment obligations for a total value of up to €70 Euros. (These items are exempt from customs duties and VAT)
Items of low-value, that are non-commercial in nature, with a total value of up to €50 Euros.(These items are exempt from customs duties BUT VAT is still applied)
Many people don’t know this, but frequently people complain and are not happy with the import duties that they have to pay after customs clearance. You have to keep in mind when the import duties phrase is used it’s referring to customs and VAT charges.
Sometimes people complain due to the amount charged from “Customs” but what they’re not aware of is that they’re not paying Customs the customs clearance fee, only the VAT.
Import duties on shipments that individuals receive from abroad via regular postal traffic, of which the value does not exceed €3,000 euros, is calculated by applying the uniform rate of duty in the amount of 10 percent. The cleared customs value is then calculated with the corresponding VAT rate of 20 percent.
It is important to note that for postal items subject to payment of import duties, customs will charge you twice if the shipping was not free. If shipping is not included in the actual price of the item, ie receipt states shipping amount you will be charged 10 percent for the item and another 10 percent on the shipping amount.
Imported goods can be delivered via the regular PTT Service (Post, Telegraph and Telephone Service) or courier services such as DHL, FedEx, UPS. However, if the mail/package is handled by a courier service then the package is subject to potentially higher duty rates, rather than a single duty rate in the amount of 10 percent. Please refer to the couriers website for tariff information and rates (search for špedicija).
The method of delivery is solely the decision of the buyer, which is made when an item is ordered. For Serbian citizens it’s more favorable to order goods to be delivered through the regular post service rather than a courier service as to avoid potentially higher duty rates.
Here’s an example when purchasing a mobile phone valued at €100 Euros.
postage is included in the price of goods |
postage is not included in the price of goods |
|---|---|
| When the postage is included in the price of goods (ie. Free shipping) €100 Euros |
When postage is not included in the price of goods but has been stated separately, for example. €20 Euros100 + 20= €120 Euros |
| A single customs rate of 10% is calculated on the value of goods
100 + 10 = €110 Euros |
Calculated at a single customs rate of 10% on the amount obtained by adding up the value of goods and postage. 120 + 12 = €132 Euros |
| On both resulting values 20% VAT is calculated110 + 22 = €132 Euros | On both resulting values 20% VAT is calculated
132 + 26,4 = €158,4 Euros |
| The total cost of ordering the mobile phone including customs duties will be: €132 Euros | The total cost of ordering the mobile phone including customs duties will be: €158,4 Euros |
IMPORTANT!
This calculator is only meant to give you an idea of the minimum duty tax you are potentially going to have to pay when importing goods into the Republic of Serbia. If you have any issues with your package then feel free to write a formal complaint at the Post of Serbia, RJ Regional Postal and Logistics Center Belgrade in Ugrinovačka Street 210 b
REFERENCES
All information was obtained from Republic of Serbia, Ministry of Finances, Customs Bureau