Temporary import of goods or items
Both residents and foreign nationals visiting for shorter periods of time may temporarily import articles that are needed by them during their visits. These articles should be listed on Form 7 "Effects temporarily imported along with information on the traveller and description of goods that will permit their identification".
This list is to be signed and affixed seal to by the customs official. A comment "PUR" (meaning "temporarily imported goods") is then written in the passport, dated and signed.
Temporarily imported articles must be exported when first leaving the country. The PUR comment should be crossed out on that occasion.
Note. The articles temporarily imported may be declared at the customs office as well. The customs office clearing the Form 7 items will cancel out the PUR comment. However, in case the traveller clears through the customs only a part of the effects that he/she has temporarily imported, the customs official puts the reference number and date of the declaration and indicates the kind of customs procedure. The list will then be returned to the traveller without the PUR comment being voided. That will be done at the border crossing point when the rest of the effects are transported to a foreign country. If the traveller fails to let the relevant customs know that he/she will export the items he/she has temporarily imported by listing them, or if he/she fails to provide evidence that the items have been cleared through the customs, they will not be considered exported from the country and the customs will institute proceedings in breach of customs laws.
How motor vehicles may be temporarily imported and exported
Foreign nationals and residents living abroad may enter the country in a vehicle bearing foreign registration plates and drive it as long as the reasons (visit, holiday, business) for it exist. Foreign nationals staying for more than three months (students, foreigners married a national, business undertaking) may temporarily import a vehicle free of duty provided:
1. The vehicle is under six years old;
2. The person is allowed to stay in the country for more than three months;
3. The person has owned the vehicle at least six months prior to entering the country.
If conditions 2 and 3 are not applicable, a motor vehicle may be imported temporarily only if it is not older than six years. In that case, 3 per cent of all import taxes payable on the vehicle if sold on the date of the temporary import declaration will be paid for each month or part of the month during which the vehicle has been on the temporary import regimen.
Bringing into and taking foreign and local currency out of the countryForeign currencies may be brought into the country freely with no restrictions as to the amount of currencies imported;
Foreigners and nationals living and working abroad (non-residents) may declare a foreign currency to the customs officer and receive a receipt allowing them to take it out on first leaving the country;
Both nationals and foreigners may import up to 120,000 local currency (dinars) in 1,000 notes or in smaller denominations. An amount in excess of 120,000 dinars may be imported, if proved to have been bought abroad. A receipt from a foreign bank may serve as proof;
Credit cards may be brought into freely.
WHAT ONE NEEDS TO KNOW BEFORE LEAVING SERBIA
No taxes are payable on items exported by travellers leaving the country. The traveller (i.e. the national or foreign national having temporary residence or permanent residence permit in this country) may take out personal luggage and items needed for travel purposes. If so, he/she will be asked to list them as items being temporarily exported (Form 5) and to provide personal details and information on the articles for identification purposes. The customs official will sign and affix seal to the list. On return from abroad, the list may be used as proof that the articles have been temporarily exported from the country. As such they will not be subject to any import taxes.
CITIZENS WORKING AS MIGRANTS ABROAD AND FOREIGNERS
In case citizens living and temporarily working abroad and foreigners have temporarily imported some items into Serbia, for which they have been issued with a certified list of effects temporarily imported (Form 5), they will be asked to produce it and show the items to the customs officer on leaving the country. Upon their inspection, the officer will cross out the PUR comment contained in the passport. In doing so, the officer will sign his name and affix the official seal.
There is no obligation to export the articles imported on the temporary regimen, if cleared through the customs previously. The passport with the voided PUR comment will be accepted as proof. (Voiding will be done by the customs office where the goods have been cleared.)
Travellers are not allowed to export
any commercial goods;
narcotics;
arms and ammunition;
gold bullions and nuggets.
ITEMS OF HISTORICAL, ARTISTIC OR CULTURAL SIGNIFICANCE
Items having historic, artistic or cultural value as well as rare natural beauties under protection may be exported only if having the permission of the Serbian Ministry of Foreign Economic Relations.
The permission is granted upon prior agreement of the competent authorities (i.e. Institute for the Protection of Cultural Sites).
The group of items of this class includes:
any items forming real cultural property (monuments, historical architectural cores, archeological sites and places of interest) or parts thereof;
movable cultural property (works of art or history, archival materials, film footage, old and rare books, etc.);
heritage enjoying prior protection (e.g. registration material, objects of fine and applied arts, archeological, ethnographic and natural science items, rare or historically valuable items related to technological development, old coins and postage stamps and like items);
protected species of wild animals and plants.
WILDLIFE TROPHIES
Trophies of wild animals may be exported if accompanied by :
permission of the Ministry of Foreign Economic Relations in the Republic for stuffed animals and parts thereof;
game shooting certificate in the case of other trophies.
Wildlife trophies mean:
antlers of deer or roe buck;
moufflon or chamoix horns;
wild boar's teeth;
deer's teeth and fangs;
skulls and hide of bear, wolf, lynx or wildcat;
skulls of fox or badger;
stuffed animals and parts thereof.
TAKING OUT CASH FUNDS IN LOCAL OR FOREIGN CURRENCY
Nationals and foreigners are free to take out of Serbia without proof an amount of EUR under 10,000; Foreigners and nationals living and working abroad (non-residents) may also take out foreign money if they have written proof that they have brought it into the country. The letter proving it will expire on the date of first exiting the country;
Foreigners and nationals living and working abroad (non-residents) may further take out foreign currency if they have a letter from their bank proving they have withdrawn it from their foreign exchange or savings account with the bank;
Nationals and foreigners may take out up to 120,000 local currency in 1,000 notes or smaller denominations;
If the traveller intends to take out foreign and local currency as well as traveller's cheques, the total amount may not exceed EUR 10,000;
No restrictions are placed on credit cards upon exiting the country;
Citizens may transfer the inherited foreign currency funds only through authorized bank remittances for the purpose of studies, medical treatment, business trips, emigration to a foreign country or financial support to the family living abroad.

Warning to all travellers
In case the above rule is not followed and local and foreign currency, cheques or securities are taken out together, they will be temporarily confiscated and a receipt issued. Further action will be taken before the Foreign Currency Inspectorate, as the competent body.