Serbia Importer of Record (IOR)

Importer of Record in Serbia

Serbia is a strategic hub in Southeast Europe, but its non-EU status means strictly regulated customs procedures. Importing technology requires adherence to national customs codes and RATEL certification. We act as your legal IOR, managing customs filings, 20% VAT settlement, and compliance so you don't need a local entity.

RATEL & Technical Compliance
20% VAT Management
Temporary Import Solutions
Discuss a Serbia import
Last Updated: January 13, 2026
Market Entry Barriers

Why an Importer of Record is mandatory in Serbia

Strict national customs procedures require a local legal entity to handle declarations, certifications, and tax payments.

Unlike EU member states, Serbia enforces independent national customs procedures. All goods entering the country must be declared by a locally registered legal entity. Customs authorities strictly verify declared values, HS codes, and technical compliance, such as RATEL certification for wireless goods.

Without a local IOR, shipments will stall at border points like Nikola Tesla Airport (BEG). We eliminate these risks by handling every aspect of the import process, ensuring smooth clearance and full legal compliance.

Customs Declaration

We submit declarations via the Serbian Customs Administrationโ€™s electronic system, acting as the official declarant.

VAT & Duty Payment

We calculate and pre-pay import duties and the standard 20% VAT, providing you with complete proof of payment.

RATEL Compliance

Wireless, IoT, or RF-enabled equipment is screened for RATEL approval. We manage applications to prevent border rejections.

Temporary Imports

We manage the temporary import regime for short-term use, helping you avoid full duty and VAT charges where applicable.

HS Code Verification

We ensure the correct Harmonized System (HS) code is used to apply accurate duty rates and avoid penalties.

Valuation Review

We verify that commercial invoices and Incoterms align to prevent customs questions and valuation disputes.

Our Responsibilities

How we manage your import into Serbia

We provide end-to-end management of the Serbian customs process, ensuring efficiency and full compliance.

Our Serbia-IOR service enables international companies to import equipment legally without opening a local business presence. We act as the responsible party throughout the import process so your project can proceed without delays or administrative complications.

  • Pre-Shipment Compliance: Verifying HS codes, RATEL requirements, and documentation.
  • Customs Filing: Submitting accurate declarations to Serbian Customs.
  • Financial Management: Handling payment of duties, excise, and 20% VAT.
  • Technical Compliance: Ensuring conformity with local standards for IT and industrial goods.
  • Temporary Import Management: Facilitating reduced duties for short-term projects.
  • Final Delivery: Coordinating logistics to your site in Belgrade, Novi Sad, or beyond.
Pre-Shipment

We conduct full pre-arrival checks to ensure all documentation and certifications are in order.

During Customs

We interact with Serbian Customs to resolve any physical inspections or valuation queries quickly.

Post-Clearance

We provide official customs documentation and proof of tax payments for your internal records.

Equipment Scope

Typical equipment we support in Serbia

We support the compliant importation of high-value technology, industrial systems, and testing instruments.

IT Infrastructure

Data Center Equipment

Servers, switches, firewalls, and enterprise storage. We ensure RATEL compliance for IT equipment deployments.

Servers Networking Storage
Industrial

Automation Systems

Factory automation, PLCs, sensors, control units, and industrial communication systems for Serbia's manufacturing sector.

Automation Sensors Control Units
Technical

Testing Instruments

Calibration tools, analyzers, laboratory systems, and specialized engineering testing devices.

Analyzers Lab Systems Testing
Telecom

Wireless & RF

Radio, Wi-Fi, Bluetooth, and LTE devices requiring RATEL type approval for legal entry.

RATEL Wireless RF
Temporary

Project Equipment

Short-term imports for demos, testing, or specific projects, managed under temporary import regimes to save costs.

Demo Testing Projects
End-to-end flow

How the process works (Step by Step)

Accurate preparation and regulatory checks are key to navigating Serbian customs successfully.

  1. Pre-Shipment Review โ€” We verify technical specifications, HS codes, and RATEL requirements.
  2. Documentation Preparation โ€” We prepare customs declarations and ensure invoice alignment.
  3. Customs & Tax โ€” We submit declarations and pay import duties and 20% VAT.
  4. Clearance & Release โ€” We manage inspections and secure release from customs.
  5. Final Delivery โ€” We coordinate logistics to your designated site in Serbia.
Who uses this service?

Global technology providers, industrial manufacturers, and engineering firms expanding into the Serbian market.

Documentation provided

Post-clearance, you receive proof of tax payment, customs release documents, and delivery confirmation.

FAQ

Common questions about importing to Serbia

Clarifications on entity requirements, VAT, and certifications.

Do I need a local entity in Serbia to import? โ€บ
Yes. Only a locally registered legal entity can act as the Importer of Record. TFTIOR provides this local legal representation on your behalf.
What are the main risks of non-compliance? โ€บ
Risks include shipment seizure, delays, fines for incorrect valuation, and forced re-export due to missing RATEL certifications. Our compliance-first approach mitigates these issues.
Can you assist with temporary imports? โ€บ
Yes. We specialize in managing the temporary import regime for short-term projects or demos, helping you avoid full duty and VAT costs.
What is the VAT rate for imports? โ€บ
The standard VAT rate for imported goods in Serbia is 20%. We calculate and manage this payment as part of our service.
Do you handle delivery to the final site? โ€บ
Yes. We manage everything from the initial customs declaration to final-mile delivery, ensuring your equipment reaches any location in Serbia.