Serbia and Montenegro - Customs and duties
Serbia and Montenegro has officially eliminated trade restrictions on most of its imports and exports. However, many trade restrictions are still practiced. As of 2002, duties included a customs tariff rate (9–30%, average of 9.4%), import tax (1–9%), equalization tax (1–9%), customs evidence fees (1%), a surcharge on some agricultural goods, seasonal import taxes (20%), and excise taxes (5–70%). Non-tariff barriers in the form of import quotas are set up ostensibly to protect native industries, but actually protect monopolies operated by those close to the government. The government selectively issues import and export licenses, creating closed trading clubs that contradict privatization efforts. There is lack of uniformity in trade regulation enforcement.
Serbia has established free trade zones in Smederrevo, Kovin, Nis, Belgrade, Novi Sad, Sabac, Pahovo, Sombor, Sremska Mitrovica, Subotica, and Zrenjanin.