Regulation on deadlines and data submitted by the Customs Administration to the Tax Administration in accordance with the Law on Tax on Import of Carbon-Intensive Products.

This Regulation here prescribes the data related to the import of carbon-intensive products, which the Ministry of Finance - Customs Administration of the Republic of Serbia keeps records of and submits to the National Ministry of Finance - Tax Administration, as well as the deadlines for submitting such data. The Customs Administration shall submit to the Tax Administration the following data from the Single Customs Document (SCD): 1) tariff code of the Customs Tariff nomenclature from box 33; 2) trade name of the goods from box 31; 3) quantity of goods and unit of measurement from boxes 35, 38 and 41; 4) country of origin of the goods from box 34; 5) value of goods for customs purposes from boxes 22, 42, 46 and 47; 6) JCI number and date of acceptance of the declaration from box A; 7) data on the importer (name, personal identification number, registered office address) from box 8; 8) data on the customs office that carried out the procedure from box A; 9) data on the customs-approved procedure from box 37; 10) all other data contained in the single customs declaration that are of importance for the application of the Law on Import Tax on Carbon-Intensive Products (Official Gazette of the Republic of Serbia 109/2025). The data from article 2 of this Regulation shall be submitted to the Tax Administration electronically, no later than the 10th of the month for each previous month.