Serbia has amended its Law on Free Zones to align customs procedures with general customs rules, phase out certain import duty exemptions from 2032, introduce new requirements for handling foreign goods, and significantly increase fines for violations.
Serbia’s Parliament has enacted the Law on Amendments to the Law on Free Zones, published in the Official Gazette of the Republic of Serbia No. 80/2026.
The Law entered into force on 8 September 2026.
The Law on Amendments to the Law on Free Zones introduces significant operational, procedural, and compliance updates for companies managing free zones and entities operating within them. Across the legislation, legal terminology is updated to align with broader customs regulations—for example, replacing the word “territory” with “customs territory” (carinsko područje) and updating “enterprises” to “legal entities” or “companies”.
The Act sets a transition period for certain tax exemptions, noting that specific provisions will expire at the start of 2032.
The key amendments are summarised below:
Abolition of special import exemption regime (Effective 1 January 2032)
- Exemptions phased out: Articles 19–21 of the Law on Free Zones, along with Articles 5–6 of the amending Law, will cease to apply from 1 January 2032, ending the special duty exemptions for goods imported for business activities and facility construction in free zones.
- Transitional rule: Goods imported duty-free before 1 January 2032 will remain under customs supervision while the exemption conditions continue to be met.
- Post-2032 customs treatment: If a different customs treatment or use is approved after 1 January 2032, customs debt will be calculated and collected under the standard customs rules. Other general customs exemptions or reduced tariff rates remain available.
Handling foreign goods following termination of zone operations
Once the operation period of a free zone expires, the zone user or customs procedure holder has two years to manage foreign goods intended for zone activities or facility construction. During this period, they must request the customs authority to amend the special procedure authorisation, place the goods under another customs procedure, re-export them, or surrender or destroy them in accordance with the law.
If the goods are released into free circulation, customs duties and import charges are calculated based on the goods’ condition and the applicable rates on the date the customs declaration is accepted.
Customs formalities and movement reporting
Users of free zones must formally report the entry and removal of goods to the competent customs office. The amendments also require all customs formalities for bringing goods into, removing goods from, and storing goods in free zones to comply with the general customs regulations.
Revised misdemeanour penalties
Articles 13 and 14 amend Articles 34 and 35 of the Law on Free Zones to align fine amounts with the Misdemeanour Law, significantly increasing penalty ranges:
- Zone management companies & corporate users (legal entities): Minimum fines increase from RSD 10,000 to RSD 100,000, and maximum fines double from RSD 1,000,000 to RSD 2,000,000.
- Individual free zone users (sole proprietors/entrepreneurs): Minimum fines increase from RSD 500 to RSD 15,000, and maximum fines increase from RSD 50,000 to RSD 150,000.
- Responsible persons in legal entities & management companies: Fines increase from RSD 500–50,000 to RSD 15,000 to RSD 150,000.
Administrative promotion rules
The Free Zone Administration is tasked with promoting investment and business opportunities by collaborating broadly with competent authorities, institutions, and agencies (replacing older individual agency references such as SIEPA).
