Regulation on Amendments to the Regulation on Customs Procedures and Customs Formalities, “Official Gazette of RS” No. 117/2023 of December 27, 2023
49) “actual value” is defined as:
(1) for commercial goods – the price of the goods themselves sold for export to the customs territory of the Republic of Serbia, excluding transportation and insurance costs, unless such costs are included in the price and not separately stated on the invoice, as well as any other taxes and charges that the customs authority may determine from any relevant documents;
(2) for non-commercial goods – the price that would be paid for the goods if they were sold for export to the customs territory of the Republic of Serbia;
50) “postal operator from a third country” – an operator established in a third country and designated by that country to provide international services regulated by the Universal Postal Convention.
More information available at:
https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/vlada/uredba/2019/39/1/reg
