THE CLASSIFICATION OF PARTICULAR CUSTOMS PROCEDURES ACCORDING TO THE MEANS OF TRANSPORT

Abstract

The customs procedure is a particular administrative procedure done for implementation of substantive customs prescriptions. There are many customs procedures and they may be classified according to various criteria. If classification is accomplished by means of transport than we can diverse: a) the custom procedure in transport of passengers; b) the custom procedure in railway transport; c) the custom procedure in road transport; d) the custom procedure in air transport; e) the custom procedure in river transport and f) the custom procedure in mail transport.

The subject matter is regulated by in the Order of Government of the Republic of Serbia on customs permitted procedures with goods, releasing of goods and encashment of customs debts, Official Journal of R. of Serbia No. 127/2003.