The changes aim to provide clearer guidelines on the misdemeanour liability of importers and customs representatives when they submit customs declarations and related documents to ensure proper customs procedures.
The article (in Serbian and English language) written by JPM’s Partner Ivan Milošević and Senior Associate Dr Janez Vončina presents an interpretation of these amendments, and subsequent articles will delve into the analysis of how misdemeanour courts in Serbia and the EU handle cases involving importers and customs representatives, particularly concerning actions or omissions that may lead to incorrect tariffing of goods.