FREQUENTLY ASKED QUESTIONS
What regulations are governing the work of foreign offices and whether the conclusion of the employment contract with employees in the office, there are specific collective agreements or apply those that apply to domestic legal entities?
As the representative office entered into the register in which are entered into by legal entities or companies in accordance with the laws of the Republic of Serbia and that there is no specific regulation governing the operations of representative offices, representative of a foreign person is required to be in their work comply with regulations of the Republic of Serbia. This means that the representative shall apply to regulations that apply to domestic legal entities.
What documents are required for quality control of agricultural and food products in foreign trade?
For quality control of agricultural and food products that are imported or exported, the competent are two sectors of the Ministry of Agriculture, Forestry and Water Management, depending on the type of product being controlled, they are:
- Inspection Department - Department for quality control of agricultural and food products in foreign trade
- Veterinary - Border Veterinary Inspection
The quality control procedure for export or import, issued the following documents:
1. Certificate - A certificate is issued for product clearance and quarantine to obtain quality certificates (certificates) or the decision rejecting the request for issuance of quality certificates (certificates), pursuant to the provisions of paragraphs. Third and 4 Article 16 Law on Quality Control of Agricultural and Food Products in Foreign Trade ("Off. Gazette", no. 12/95, 28/96 and 59/98 and "Official. Gazette of RS", no. 101/2005 -. The law - hereinafter the Act). The certificate is valid for three copies:
- To the declaration
- The importer
- The organizational unit
2. Quality assurance (Certificate) - Certificate issued for customs purposes, in cases where goods meet the quality requirements prescribed under the provisions of Art. 7th and 9 The Act. There are two patterns of Ki-3 - for export and Ku-4 - Import. Forms are prescribed by the Decision on the procedure of checking the quality of agricultural and food products and their products intended for import or export ("Off. Gazette", no. 13/96). The certificate is valid for three copies:
- To the declaration
- The importer
- The organizational unit
3.Decision - The decision to deny the request for issuance of certificate of quality (certificate) is issued when the goods do not meet the prescribed quality requirements within the meaning of Art. 7th and 9 The Act. The solution is verified in five copies:
- Customs
- The importer
- With the possible appeal
- For the Ministry
- The organizational unit
Ministry of Agriculture, Forestry and Water Management has authorized certain legal entities to carry out quality control of agricultural and food products to be exported. List of legal entities authorized to carry out quality control of agricultural and food products and their derivatives that are exported, published in "Off. Gazette of RS", no. 120/2004, which are listed and product groups for which a specific legal entity may issue a certificate of quality in exports.
What goods can be subject to grant when imported?
The provision of Article 2 Law on Donations and Humanitarian Aid ("Off. Gazette", no. 53/2001, 61/2001 - corr. And 36/2002 and "Official. Gazette of RS", no. 101/2005 -. Law - continue to: Act) provides that the subject of donations and humanitarian aid, in terms of the law, cannot be tobacco, tobacco products, alcoholic beverages and passenger cars.
Also the provision of Article 4 the said Act provides that goods may be imported only if it meets the requirements of the marketing authorization or for use in the domestic market, and if the goods for which the required medical, veterinary, environmental and Plant Health inspection or quality control meets the requirements.
Also, you cannot import goods if its circulation and use are prohibited in the country to import from, or in a country where it is produced, or if the import of such goods is prohibited by local regulations to prevent endangering life and health and the environment.
Is it possible exemption from VAT on import of equipment as part of a foreign entity?
The provision of Article 194 Paragraph 1 item 1) of the Customs Act ("Off. Gazette of RS", no. 73/2003, 61/2005, 85/2005 - PhD. Law, 62/2006 - PhD. law and 63/2006 - corr. PhD. Act), stipulates that the customs duties chargeable on equipment as part of a foreign entity, in accordance with the provisions of the Law on Foreign Investment ("Off. Gazette", no. 3 / 2002 and 5 / 2003 and "Off. Gazette of Montenegro", no. 1 / 2003 - The Constitutional Charter).
The provision of Article 26 Law on Value Added Tax ("Off. Gazette of RS", no. 84/2004, 86/2004 - corr. And 61/2005) provides for the tax exemption on import of goods, of which exemption is not required for import of equipment as part of foreign person, and when the import of the equipment (production lines) calculated and pay tax at the general tax rate of 18%.
