Exporting to Serbia
Since 2013 the EU and Serbia have had an agreement that often makes the goods duty free for your customer, but only with a valid proof of origin. In January 2026 the EUR-MED declaration and the EUR-MED movement certificate ceased to apply against Serbia.
The proof that unlocks the preference
There are three routes and one of them has fallen away. Which you use is decided by the value of the consignment and by whether you hold an authorisation.
- Origin declaration on the invoice
- Applies up to 6 000 euro, that is 64 000 kronor. No application needed, you write the wording on the invoice.
- Movement certificate EUR.1
- Used above the value limit. Applied for at Swedish Customs, who stamp it.
- Approved exporter
- An authorisation that removes the value limit entirely, so you can use an origin declaration whatever the value.
- EUR-MED is gone
- Since 1 January 2026 neither the EUR-MED declaration nor the EUR-MED movement certificate may be used against Serbia.
Proof of origin against Serbia
The value limit is counted per consignment. If you sit just above it regularly, an authorisation as approved exporter is nearly always the right answer, because it removes the limit entirely and lets the invoice alone do the job.
The agreement makes the goods duty free. The proof makes your customer actually avoid paying. Without the second the first counts for nothing.
Details that set Serbia apart
Origin rules look alike on the surface but differ in details with practical consequences.
- Ten months
- The validity of a proof of origin against Serbia. Longer than against many other countries, so check per agreement rather than trusting a number you remember.
- No wording line any more
- The requirement to state a particular wording on the proof fell away on 1 January 2026, when the old parallel rule set ended.
- Cumulation
- Both bilateral and diagonal cumulation are possible, which can rescue origin for goods with inputs from other agreement countries.
- Unilateral concessions
- Beyond the agreement there are EU concessions that in some cases give more favourable treatment. Worth checking per commodity code.
Four things to know
The ten month limit deserves a note. Against several other countries four months applies, and anyone working with multiple markets at once mixes them up easily.
Getting there
Serbia does not border the EU everywhere, and goods heading there often pass countries outside the union. Because Serbia is a party to the common transit procedure, a transit can be opened in Sweden and ended in Serbia, without clearance in the countries in between.
The export declaration is lodged electronically before the goods leave the union. Which office the goods leave the EU through, and what happens there, is on the page about the customs office of exit.
Read on
More on how exports work, whatever the country, is on our page about exporting from Sweden.
Common questions
Will the goods be duty free in Serbia?
Often yes, but only with a valid proof of origin. The basis is the stabilisation and association agreement between the EU and Serbia, in force since 2013. Without proof your customer pays full duty, whatever the agreement says.
The preference must also be claimed in the Serbian import declaration. It does not arrive automatically just because the document is in the file.
Which proof of origin should I use?
Up to 6 000 euro, that is 64 000 kronor, an origin declaration written directly on the invoice is enough. Above the limit a movement certificate EUR.1 is required, stamped by Swedish Customs.
With an authorisation as approved exporter the value limit disappears and you can use an origin declaration whatever the value. That is usually the right answer for anyone shipping regularly.
Can I use EUR-MED?
No, not any more. Since 1 January 2026 only the origin declaration and movement certificate EUR.1 apply against Serbia. The EUR-MED declaration and the EUR-MED movement certificate are expressly gone. If a counterparty sends you a template still using EUR-MED, it is out of date.
How long is the proof valid?
Ten months against Serbia. That is longer than against several other agreement countries, where four months is common. Validity is therefore not something to remember in general but something to look up per agreement.
How is the export declared in Sweden?
Electronically in Swedish Customs' current export system. Guidance saying the declaration is created in the old system describes something that closed for export messages during 2025. How the declaration is lodged today is on the export declaration page.
The goods travel through several non-EU countries. How is that solved?
With transit. Serbia is a party to the convention on a common transit procedure, so a T1 can be opened in Sweden and ended at an office of destination in Serbia. That lets the goods pass intermediate countries without being cleared there.
Do not confuse it with T2L, which is a proof of union status and not a transit document. More on transit is in the guide to the T1 document.
What does my customer need to do in Serbia?
Lodge an import declaration and pay Serbian import duty and VAT where applicable. That part sits with the recipient and a local representative. Our part ends when the goods have left the union with correct documentation and your proof of origin is in place.
