If you are waiting for 1 January 2027 because you heard Chinese goods enter Serbia duty-free from then, that is not what the treaty says. The China-Serbia free trade agreement does cut duty, but under its original schedule no tariff line newly reaches zero in 2027. For many goods that still carry duty, the next date that matters is 1 January 2028, and for some it is 2033 or 2038.
This guide sticks to what the treaty text and Serbia's tariff schedule say. We do not quote duty rates for individual products: the rate depends on the exact 10-digit tariff line and the date of the declaration, and your forwarder confirms it for your shipment.
The dates that matter
- 17 October 2023: the agreement was signed in Beijing. Duties did not change then.
- 1 July 2024: the agreement entered into force. Category A0 goods became duty-free from that day, with proof of origin.
- 1 January of each following year: the next reduction applies. The General Notes to Serbia's schedule define year one as the year of entry into force, and from year two each annual cut takes effect on 1 January, not on the July anniversary.
So 2025 is year two, 2026 is year three and 2027 is year four.
What happens on 1 January 2027
Serbia's schedule in the agreement has 10,412 tariff lines, each with a category that sets when its duty reaches zero. We counted the categories in the published schedule:
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| Category | Lines | Share | Treatment | Zero from |
|---|---|---|---|---|
| A0 | 6,272 | 60.24% | eliminated on entry into force | 1 July 2024 |
| A5 | 1,709 | 16.41% | five equal annual cuts | 1 January 2028 |
| A10 | 1,025 | 9.84% | ten equal annual cuts | 1 January 2033 |
| A15 | 401 | 3.85% | fifteen equal annual cuts | 1 January 2038 |
| E | 1,005 | 9.65% | excluded, stays at the base rate | never under the schedule |
Two things to keep in mind. These are shares of tariff lines, not shares of import value or shipments, so 60% of lines does not mean 60% of your goods. And in 2027 no line moves from a positive rate to zero. A5, A10 and A15 goods get one more cut but still pay duty. A5 goods are on their last step before zero.
Similar goods, different categories
The category follows the tariff line, not the name you give the product. Examples from Serbia's schedule (HS 2022 nomenclature), category and zero date only:
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| Line in the schedule | Description in the schedule | Category | Zero from |
|---|---|---|---|
| 8471 30 00 00 | portable computers up to 10 kg | A0 | already, 2024 |
| 8539 52 00 00 | LED lamps | A5 | 2028 |
| 9505 10 90 00 | Christmas articles of other materials | A5 | 2028 |
| 9505 10 10 00 | Christmas articles of glass | A10 | 2033 |
| 3924 10 00 00 | plastic tableware and kitchenware | A10 | 2033 |
| 4820 10 30 00 | notebooks, letter pads and memo pads | A15 | 2038 |
| 7323 93 00 00 | household and kitchen articles of stainless steel | E | not phased out |
| 6109 10 00 00 | cotton T-shirts | E | not phased out |
A glass bauble and a plastic bauble sit five years apart. Stainless steel kitchen articles are not phased out at all. That is why there is no single answer to "what is the duty on Christmas decorations from China". Your forwarder confirms the right line for your product.
Who confirms the rate for your product
Your forwarder confirms the tariff line, its category and the rate on the declaration date. Put that confirmed figure into the landed cost calculator. Import VAT still applies when the duty is zero, so keep it in the sum.
Origin: bought in China is not the same as Chinese origin
The preference applies to goods of Chinese origin, not to anything shipped from China. Article 23 recognises three cases:
- goods wholly obtained in China;
- goods produced in China exclusively from Chinese-origin materials;
- goods produced in China from imported materials that meet the agreement's value-added test, or the product-specific rule in Annex 2 where one applies.
Article 27 lists operations that do not confer origin, including repacking, sorting, splitting or combining consignments and cleaning. A trading company that repacks goods made elsewhere does not create Chinese origin.
In practice: for products with many imported parts, such as electronics, tools and assemblies, ask the supplier before you order whether the goods meet the agreement's origin rules and whether they will provide proof. If the answer is vague, price the order as if there were no preference.
Which proof of origin you need
Article 36 accepts two proofs:
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| Proof | Who provides it | What to check |
|---|---|---|
| Certificate of Origin, Annex 3, "Form for China-Serbia Free Trade Agreement" | an authorised body in China, on written application by the exporter, the producer or their authorised representative | in English, signed and stamped; valid one year from issue; issued before or at export, or in exceptional cases within one year of shipment marked "ISSUED RETROSPECTIVELY" |
| Origin Declaration, Annex 4 wording | an approved exporter, on the invoice or another commercial document | must carry the approved exporter's authorisation number, the signatory's name and a handwritten signature; valid one year from the invoice date |
The certificate also records the exporter, producer, importer, 6-digit HS code, origin criterion, invoice number and date, and the route with ports of loading and discharge where known. These must match the invoice and packing list.
Agree the proof with the supplier before you pay the deposit. We request it from the supplier together with the other documents, and your forwarder presents it at import.
Transport: the direct transport rule
Serbia has no coast, so goods shipped from China by sea always cross a third country. Article 35 allows this where the transit is justified by geography or transport needs, the goods are not traded or used there, nothing happens to them except unloading, reloading, splitting or keeping them in good condition, and they stay under customs control. Serbian customs can ask for the transit countries' customs documents or other evidence it accepts.
Serbia port options include Thessaloniki, Bar and Piraeus. The direct truck leg from Thessaloniki to Belgrade follows Corridor X past Skopje, without a Skopje stop, unloading, storage, consolidation or clearance. Your forwarder confirms which transit documents your shipment needs; routes are covered on our shipping from China to Serbia page.
Once the goods are ready in China, allow 60 to 75 days via Suez or 70 to 90 days around Africa, with production before that. Transit times are approximate. We confirm the exact time and route for each shipment, based on the current situation on the sea lanes. For A5 goods this matters at the turn of 2027 into 2028: a shipment declared on or after 1 January 2028 meets a zero line, so check the expected declaration date with your forwarder for orders placed in autumn 2027.
Who does what
We do not carry out customs clearance. A forwarder handles clearance, duty and VAT, your own or one we recommend. We deliver the goods to the customs warehouse and hand over the export documents and the documents needed for clearance. Many clients already have their own forwarder. The certificate of origin is issued by an authorised body in China at the exporter's or producer's request, not by Transcont.
In our warehouse in China we collect goods from several suppliers and check them. Our strongest operational presence is in Yiwu, with Ningbo a focus for containers. If you buy from several suppliers, agree proof of origin for each supplier's goods before you order. For the rest of the paperwork see import documents for goods from China, and for certificates by type of goods see duty and VAT on Chinese goods in the Balkans.
Checklist before you order
- Tariff line, category and rate for the expected declaration date, confirmed by your forwarder
- Written confirmation that the supplier will provide a Certificate of Origin or an Origin Declaration
- Invoice, packing list and proof of origin match
- Route and transit documents agreed before loading
- VAT in your calculation even when duty is zero
Next step
Start with our shipping from China to Serbia page for routes. Once your forwarder confirms the rate, enter it in the landed cost calculator. If you want us to prepare the export documents and the documents needed for clearance of your goods, send the product description, supplier and quantity through the contact form.
