Business stimulations :-: Customs Exemption
Special set of incentives is provided for foreign investment made in Serbia. Equipment (except cars and gambling machines) that constitutes foreign investment is exempt from all customs import duties and charges. Additionally, equipment (with exception of cars, furniture and other decorative items for office premise furnishing, household electric devices, TV, radio and video devices etc.) is also exempt from VAT.
Customs duties are not paid when importing:
- Equipment, other fixed assets and building material based on foreign investment
- Goods not manufactured in Serbia and used as a replacement for equipment destroyed by a natural disaster, scientific research, education, health care and immediate environmental protection.