The export process. The final export of basic provisions
Legal basis
The export procedure is prescribed:
a) the provisions of Articles 188 and 189 of the Customs Code of the Republic of Serbia ("Official Gazette of RS, No. 18/10), (hereinafter referred to as the Act),
b) the provisions of Articles. 366 to 385 of the Regulation on customs approved treatment of goods
('Official Gazette of RS, No. 93/10), (hereinafter referred to as the Regulation) and
c) the provisions of Art. 4, 6-10. Ordinance on the form, content, manner of filing and completing the declaration and other forms of Customs Procedure (Official Gazette of RS, no. 29/10, 84/10, 100/10 and 56/11).
The term
Export of the customs procedure under which the customs authority approves domestic goods from the customs territory of the Republic of Serbia, where applicable export formalities including the use of trade measures and calculates the export duties if required.
Domestic goods intended for removal from the customs territory of the Republic of Serbia shall be placed in the export process, except in the case of goods placed under the outward processing procedure or the internal transit in accordance with Article 125 of the Law regulating the movement of domestic goods from one place to another within the customs territory Republic of Serbia no change in their customs status when passing through the territory of a third country.
Domestic goods are goods wholly obtained or produced in the customs territory of the Republic of Serbia, which do not include goods imported from countries or territories outside the customs territory of the Republic of Serbia. Domestic goods are considered goods imported from countries or territories outside the customs territory of the Republic of Serbia, which was released for free circulation, as well as goods obtained or produced in the customs territory of the Republic of Serbia, regardless of whether it was obtained or produced from goods wholly obtained in the Republic of Serbia or of goods imported from other countries or customs territories, which was released for free circulation.
Release of goods for export is granted provided that the goods are exported from the customs territory of the Republic of Serbia in the state in which it was at the time of acceptance of the export declaration ...