Law on tax on imports of carbon-intensive products.

This Law establishes a tax on the import of carbon-intensive products. The tax is calculated and paid on the import of carbon-intensive products into the Republic of Serbia, in accordance with this Law. The taxpayer is the person who imports a carbon-intensive product in his own name and for his own account, and in the case of indirect customs representation, in accordance with customs regulations, the taxpayer is the person on whose behalf the carbon-intensive products are imported into the Republic of Serbia. The amount of the tax is calculated as the product of the base referred to in article 6 of this Law and the amount of the tax for CO 2 eq per ton. The taxpayer is entitled to a tax credit in the amount of the payment made based on the production of a carbon-intensive product in the country of origin of that product. The Customs Administration of the Republic of Serbia shall submit to the competent authority the data it keeps records of, which are related to the import of carbon-intensive products. With regard to the assessment and collection of taxes, legal remedies, the statute of limitations on the right to assess and collect taxes, penal provisions and other issues not regulated by this law, the provisions of the law regulating tax procedure and tax administration shall apply.
A carbon-intensive product is a good that is imported into the Republic of Serbia and falls into one of the following categories: 1) for iron and steel from the tariff codes of the Customs Tariff nomenclature: 2601 12 00; 7201; 7202 1; 7202 4; 7202 6; 7203; 7206; 7207; 7218; 7224; 7205; 7208; 7209; 7210; 7211; 7212; 7213; 7214; 7215; 7216; 7217; 7219; 7220; 7221; 7222; 7223; 7225; 7226; 7227; 7228; 7229; 7301; 7302; 7303 00; 7304; 7305; 7306; 7307; 7308; 7309 00; 7311 00; 7318 and 7326; 2) for cement from the tariff codes of the Customs Tariff nomenclature: 2523 10 00; 2523 21 00; 2523 29 00; 2523 90 00 and 2523 30 00; 3) for fertilizers from the tariff codes of the Customs Tariff nomenclature: 2808 00 00; 2814; 2834 21 00; 3102 (except: 3102 10) and 3105 (except: 3105 60 00); 4) for aluminum from the tariff codes of the Customs Tariff nomenclature: 7601; 7603; 7604; 7605; 7606; 7607; 7608; 7609 00 00; 7610; 7611 00 00; 7612; 7613 00 00; 7614 and 7616.