Customs Duty Calculator

Serbia – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Serbia Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
  • Along with Import duty, import goods are also subjected to Sales Tax and Excise duty.

Below is the Duty and Sales tax for Serbia :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
9% to 30% 9.4% ST=20%
VAT = ST * (CIF + Duty+ other taxes)
No threshold


  • Sales tax is applied on the sum of the CIF value, duty and excise duty.
  • As there are no threshold all imports and taxes are payable irrespective of import value.

Extra taxes and customs fees while importing

Products on which excise duty is applicable

  • Oil derivatives
  • Tobacco products
  • Alcoholic beverages
  • Coffee (green, roasted, ground, and coffee extracts)

Excise duty in Serbia is specific (for oil derivatives, alcoholic beverages, cigars, cigarillos, and coffee), ad valorem (for pipe tobacco), and combined (specific + ad valorem on retail price for cigarettes).

Please find the detailed information of extra taxes here.