WT/REG326/1  
18 April 2016  
(16-2172)  Page: 1/25  
Committee on Regional Trade Agreements   
 
 FACTUAL PRESENTATION 
FREE TRADE AGREEMENT BETWEEN THE RUSSIAN FEDERATION AND SERBIA 
(GOODS) 
Report by the Secretariat 
 
This report, prepared for the consideratio n of the Free Trade Agreement between the 
Russian Federation and Serbia, has been dr awn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The factual presentation reproduces as closely as possible the terminology used in the Agreement and in the comments provided and does not imply offi cial endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671) and thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement. 
Any technical questions arising from this report may be addressed to 
Ms. Rohini Acharya (tel: +41 22 739 5874). Any statistical questions arising from this 
report may be addressed to Mr. Thakur Parajuli (tel: +41 22 739 5473).  WT/REG326/1 
 
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  TABLE OF CONTENTS 
Page 
 
1   TRADE ENVIRONMENT ................................................................................................. 3  
2   CHARACTERISTIC ELEMEN TS OF THE AG REEMENT ...................................................... 5  
2.1   Background  Information ............................................................................................. 5  
3   PROVISIONS ON TRADE IN GOODS ............................................................................. 6  
3.1   Import duties and charges, and quantitative restrictions ................................................. 6  
3.1.1   General provisions .................................................................................................. 6  
3.1.2   Liberalization of  trade and ta riff lines ......................................................................... 7  
3.1.3   Liberaliza tion schedule............................................................................................. 8  
3.1.4   Tariff rate quotas ................................................................................................... 10 
3.1.5   Import restrictions ................................................................................................. 10 
3.2   Rules of origin .......................................................................................................... 10 
3.3   Export duties and charges,  and quantitative  restrictions ................................................. 12 
3.4   Regulatory Provisions of the Agreement ....................................................................... 12 
3.4.1   Standards ............................................................................................................. 12 
3.4.2   Safeguard mechanisms ........................................................................................... 13 
3.4.3   Anti-dumping and countervailing measures ............................................................... 13 
3.4.4   Subsidie s and State-aid .......................................................................................... 14 
3.4.5   Customs-re lated procedures .................................................................................... 14 
3.4.6   Other regulations ................................................................................................... 14 
3.5   Sector-Specific Prov isions of the Agreement ................................................................. 14 
4   GENERAL PROVISIONS  OF THE AGREEMENT ............................................................. 14  
4.1   Tran sparency ........................................................................................................... 14 
4.2   Current payments and capital movements .................................................................... 14 
4.3   Exceptions ............................................................................................................... 15 
4.4   Accession and Withdrawal .......................................................................................... 15 
4.5   Institutio nal framework ............................................................................................. 15 
4.6   Disput e settlement ................................................................................................... 16 
4.7   Relationship with other agr eements concluded by the Parties .......................................... 16 
4.8   Government  procurement .......................................................................................... 16 
4.9   Intellectual Property Rights ........................................................................................ 16 
ANNEX 1 ....................................................................................................................... . 18 
ANNEX 2 ....................................................................................................................... . 23 
 WT/REG326/1 
 
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Key Facts 
 
Parties to the Agreement:  the Russian Federation and 
Serbia  
 
Date of Signature:   28 August 2000  
 
Date of Entry into Force:  provisionally on  03 June 2006  
 
Date of Notification:   21 December 2012  
 
Full implementation:   not applicable1 
 
 
1  TRADE ENVIRONMENT2 
1.1.  The Agreement on trade and trade-related matters (hereinafter: the Agreement) between the 
Russian Federation (hereinafter: Russia) and the Federal Republic of Yugoslavia (hereinafter: 
Serbia3) is aimed at the expansion and promotion of  mutual economic and trade relations and 
provides for the liberalization of trade in goods between the Parties.  
1.2.  In 2013 Russia was Serbia's 2nd largest source of imports which amounted to US$1.9 billion 
(9.3% of Serbia's global imports) and 3rd largest export market at US$1.1 billion (7.3% of its 
global exports). In the same year Serbia was Russia's 23rd largest source of imports at 
US$1.1 billion (0.4%) and 47th largest export market at US$414.9 million (0.1%). Manufactures 
form a significant share of imports by both Part ies (67.7% of total imports for Serbia and 73.4% 
for Russia), and Serbia's exports (59.7%). Russia's exports are dominated by fuels and mining products (70.3% of Russian merchandise exports in 2014). 
1.3.  Chart 1.1 below shows both bilateral trade between the Parties and their trade with the world 
from 2000 to 2014. Trade data for Serbia are only  available from 2005 onwards. While Russia has 
maintained a steady surplus in its balance of global trade between 2000 and 2014, the opposite has been the case of Serbia during 2005-14. There appears to be significant differences in the 
figures reported on bilateral trade by the Parties.  Serbian figures show a trade deficit with Russia 
that continued to increase until 2008 before declining in 2009 and then picking up again up to 2011. Figures from Russia show a surplus until 2 008 but a deficit with Serbia since then. The 
Parties indicate that the main differences are re lated to Russia's exports of energy resources, 
especially oil and petroleum products. A significant share of such exports is re-exported by Serbia. 
Serbian customs record imports in accordance with the certificate of origin, while Russian customs 
according to the final destination specified in the declaration.  
1.4.  Chart 1.2 shows the produc t composition of annual average bilateral and global trade of the 
Parties during 2010-2012 by broad HS Section. Both of Russia's two largest export categories (minerals and base metals which accounted for 78% of its global exports during this period) were 
also the two main imports by Serbia from Russia (85% of Serbia's imports from Russia). In the 
case of Russia's imports from Serbia, of Serbia's fi ve largest global export categories (base metals, 
machinery, vegetables, prepared foods, and plas tics, accounting together for 62% of its global 
exports), base metals, vegetables, machinery and plastics also accounted for Russia's four largest 
imports from Serbia (60% of total imports from Serbia).  
                                               
1 The Parties indicate that the Agreement is appl ied on a provisional basis and the date of full 
implementation is not applicable. 
2 Unless otherwise indicated, the da ta for this section is sourced fro m the UNSD Comtrade database and 
the WTO's Trade Profiles, September 2015. 
3 Serbia is the legal successor of the Federal Republic of Yugoslavia. WT/REG326/1 
 
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  Chart 1.1 Russia and Serbia: Bilateral trade and trade with world, 2000-2014 
0.00.51.01.52.02.53.03.54.0
0510152025
2000 2002 2004 2006 2008 2010 2012 2014B. Serbia 2000-2014
(US$ billions)
Imports from Russia (Right Axis)
Export to Russia (Right Axis)
Total Imports
Total Exports
0.00.20.40.60.81.01.21.41.61.82.0
0100200300400500600
2000 2002 2004 2006 2008 2010 2012 2014A. Russia 2000-2014 
(US$ billions)
Imports from Serbia (Right Axis)
Export to Serbia (Right Axis)
Total Imports
Total Exports
 
Note: Serbia became an independent customs territory in 2005. Data is not available from 2000 to 2004.  
Source:  UNSD Comtrade Database  
Chart 1.2 Russia-Serbia Product Composi tion of Merchandise Trade (2010-2012) 
16
16
16
129865334Russia's imports from Serbia (%)
28
15
10754444322268Russia's Global Imports (%)
699522212Russia's Global Exports (%)
769726Serbia's Import from Russia (%)
20
16
11
107643332215Serbia's Global Imports (%)
20
14
11
9865543222224Serbia's Global Exports (%)Total: US$ 0.82 billion Total: US$  283.7 billion
Total: US$ 18.5 billion Total: US$ 10.9 billionTotal:  US$ 479.6 billion
Total: US$ 2.3 billion
 
Source:  UNSD, Comtrade database. WT/REG326/1 
 
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  2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
2.1  Background Information 2.1.  With the aim of deepening mutual econ omic and trade co-operation, the Agreement was 
signed between Russia and the Federal Republic of Yugoslavia, the legal successor of which is 
Serbia, on 28 August 2000. It has been provisio nally applied by both Parties since 3 June 2006. 
Three additional Protocols to the Agreement were signed on 28 August 2000, 3 April 2009 and 22 July 2011, which list the exceptions to free tr ade in the Agreement. The third Protocol, signed 
on 22 July 2011 replaced the previous Protocols and is being applied on a provisional basis. 
2.2.  The Agreement was notified to the WTO by Russia on 21 December 2012 under 
Article XXIV:7(a) of GATT 1994 and its Understanding.
4 The text of the Agreement has been 
provided to the WTO Secretariat and is availa ble from the WTO Regional Trade Agreements 
Database (http://rtais.wto.org ). 
2.3.  The Agreement is composed of 21 Articles and 3 Protocols with their annexes, which form an 
integral part of the Agreement. Under Article 19, if one of the Parties considers it advisable to 
extend the provisions of this agreement to a fiel d of trade economic co-operation, not provided in 
the Agreement, then it may suggest so to the ot her Party. Following adoption of the proposed 
change, the Agreement may be amended in accordan ce with the laws of each of the Parties. 
Box 2.1 Structure of the Agreement 
Preamble 
Article 1  General Provisions 
Article 2  Objectives of the Agreement 
Article 3  Scope of Application 
Article 4  Import Customs Duties and other Charges 
Article 5  Technical Regulation 
Article 6  Sanitary and hygienic, veterinary and phytosanitary measures 
Article 7  Rules of Origin 
Article 8  Transit of Goods 
Article 9  Re-export of goods 
Article 10  General Exceptions 
Article 11  Security Exceptions 
Article 12  Protection of intellectual property 
Article 13  Payments 
Article 14  Anti-dumping and countervailing measures 
Article 15  Safeguard measures 
Article 16  Procedure of application of trade remedies 
Article 17  Non-fulfilment of obligations 
Article 18  The influence of balance of payments 
Article 19  Development of the Agreement 
Article 20  Control over the application of the Agreement 
Article 21  Entry into force and period of validity  
Protocol Exceptions to the Free Trade Regime between Russia and Serbia 
(Belgrade, 28 August 2000) 
Annex 1 List of goods subject to the exceptions to the free trade regime imported into 
the customs territory of Russia from Serbia 
Annex 2  List of Medicaments imported to Russi a from Serbia duty free or with application 
 of special (reduced) import customs duties 
Protocol  Exceptions to the Free Trade Regime between Russia and Serbia 
(Belgrade, 3 April 2009) 
Annex 1  List of goods subject to the exceptions to the free trade regime imported on the 
   customs territory of Russia from Serbia 
Annex 2  List of goods subject to the exceptions to the free trade regime imported on the 
 customs territory of Serbia from Russia 
                                               
4 WTO document WT/REG326/N/1, 21 December 2012. WT/REG326/1 
 
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  Protocol 3 Exceptions to the Free Trade Regime between Russia and Serbia 
(Belgrade, 22 July 2011) 
Annex 1  List of goods subject to the exceptions to the free trade regime imported on the 
 customs territory of Russia from Serbia 
Annex 2  List of goods subject to the exceptions to the free trade regime imported on the 
 customs territory of Serbia from Russia 
Annex 3  Rules for determining the country of origin of goods  
Source: Agreement between Russia and Serbia. 
 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges,  and quantitative restrictions 
3.1.1  General provisions 
3.1.  The provisions of the Agreement apply to trade in goods, under Chapters 1 to 97 of the 
Harmonized System (HS) (Article 3). Under Articl e 4 of the Agreement the Parties shall endeavour 
to take the agreed measures to phase out, in th eir mutual trade, import duties and equivalent 
charges in respect of goods, originating from their customs territories within five-years, except for 
the exceptions provided by the Protocols to the Agreement.  
3.2.  Annexes 1, 2 and 3 of Protocol 1 on the Exceptions to Free Trade Regime to the Agreement 
signed on 28 August 2000, list the goods that are not subject to tariff liberalization under the 
Agreement or are subject to reduced rates of duty . Annex 1 lists goods subject to exceptions to 
free trade including meat products, chocolate and confectionary, beverages, some medicaments, 
soap and waxes, woven fabrics, household equi pment, motor vehicles, and wooden furniture 
imported into the customs territory of Russia from Serbia. Annex 2 lists medicines imported by 
Russia from Serbia duty free or subject to special (reduced) import duties. Annex 3 lists goods 
imported by Serbia from Russia that are not subject to free trade, including mineral or chemical 
fertilizers, air or vacuum pumps and gas compressor s, appliances for pipes, electrical equipment, 
motor vehicles, etc. Under Article 5 of Protocol 1, the Protocol remains valid until a new protocol is 
signed by the Parties on the issues regulated by Protocol 1, as provided by paragraph 2 of Article 4 
of the Agreement. 
3.3.  Protocol 2 signed between Russia and Serbia on 3 April 2009 on the Exceptions to Free Trade 
Regime to the Agreement applies to the goods listed in Annexes 1 and 2 of Protocol 2, as well as 
to goods subject to export duty and goods subject to licensing and quotas in accordance with the 
legislation of Russia on state regulation of foreign-trade activities on the date of its customs declaration. Protocol 2 replaced Protocol 1. Annex 1 to Protocol 2 list of goods subject to exceptions from free trade, imported into the customs territory of Russia from Serbia. The list 
includes meat and poultry products, spirits, tobacco, woven fabrics, monitors and projectors, 
motor vehicles, wooden furniture. Annex 2 lists goods imported by Serbia from Russia that are excluded from the Agreement including appliances for pipes, tractors, motor vehicles. Article 3 to 
Protocol 2 stipulates that the Protocol is valid until new protocol is signed by the Parties on the 
issues regulated by Protocol 2, as provided  by part 2 of Article 4 of the Agreement. 
3.4.  Protocol 3 between Russia and Serbia on th e Exceptions to Free Trade Regime and Rules of 
Origin to the Agreement and signed on 22 July  2011 replaces Protocols 1 and 2(Article 6 of 
Protocol 3). Annex 1 to Protocol 3 lists exceptions to the free trade regime for imports from Serbia into Russia and includes meat, poultry, cheese and curd, white sugar, sparkling wine, undenatured ethyl alcohol, tobacco, tyres, cotton yarn, wove n fabrics, compressors used in refrigerating 
equipment, and motor vehicles. Annex 2 of Protocol 3 lists exemptions to the free trade regime for 
imports from Russia into Serbia and includes tyres, appliances for pipes, tractors, and motor vehicles. 
3.5.  All 3 Protocols provide that exceptions to free trade should be notified to the other party no 
less than 2 months prior to the introduction of duties. Although Article 4 of the Agreement stipulates that the Parties agree annually on products that are withdrawn from the free trade 
regime, the Parties indicate that other than the 3 Protocols, no further exceptions were made. WT/REG326/1 
 
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  3.1.2  Liberalization of trade and tariff lines  
3.6.  Tables 3.1 and 3.2 show liberalization , respectively, by Russia and Serbia under the 
Agreement. Although the Agreement entered in to force in 2006, tariff data for 2006 are not 
available for Russia, while Serbia was still part of  the Union with Montenegro in 2006, and bilateral 
imports for the three year period prior to entry into force are not available. The Secretariat has 
therefore used the tariff available for Russia (MFN for 2012) and average imports for 2007-2009. For Serbia the Secretariat has used the applied tariff for 2007 and average imports for 2007-2009 
in its calculations. 
3.7.  In 2012, Russia's applied MFN tariff contained 11,280 lines at the HS 10 digit level, of which 
83.6% (9,432 lines) carry ad valorem  rates of duty, 273 lines have specific rates of duty, and 
1,575 lines have mixed rates of duty. Around 14.2% of the tariff (1,600 lines) was duty free on an 
MFN basis in 2012, corresponding to around 6.6% of Russia's average annual imports from Serbia 
during 2007-09. The Agreement eliminated tariffs on  a further 80.5% of tariffs, corresponding to 
93.4% of Russia's imports from Serbia in 2007-09. Around 5.3% of the tariff (596 lines) remains 
subject to duty for imports from Serbia. There were no imports from Serbia under these lines 
during 2007-09. 
Table 3.1: Russia: Tariff elimination commitments under the Agreement and 
corresponding average trade 
Duty phase-out 
period Number of 
lines % of total 
lines in 
Russia's 
tariff 
schedule Value of Russia's 
imports from Serbia  
(2007-2009) 
US$ million a % of Russia's total 
imports from  
Serbia 
(2007-2009) 
2012 (MFN)  1,600 14.2 28.5 6.6 
2012 9,084 80.5 400.1 93.4 
Remain dutiable 596b 5.3 0.0 0.0 
TOTAL 11,280 100.0 428.5 100.0 
a Import coverage is from HS chapters 1-97. 
b 596 tariff lines which are from the Excluded list under the agreement reflect the MFN 2012 duties. Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS2012 nomenclature. 
Source:  WTO estimates based on data provided by  Russian Federation, and UNSD- Comtrade Database. 
 
3.8.  In 2007 Serbia's applied tariff on imports from all sources contained 9,859 lines at the 
HS 10 digit level. Of these, 418 lines (4.25%) had compound rates of duty, while 1 line was 
subject to a mixed rate of duty. Around 1.1% of Serbia's applied tariff (108 lines) was duty free for imports from all sources in 2007, corresponding to 0.1% of its average annual imports from Russia 
during 2007-09. As a result of the Agreement Serbia liberalized a further 97.8% of its tariff for 
imports from Russia, corresponding to 99.6% of its imports from Russia during 2007-09. Around 
1.1% of the tariff (111 lines) remains dutiable for imports from Russia under the Agreement. This corresponded to around 0.2% of Serbia's imports in 2007-09 from Russia. 
Table 3.2: Serbia: Tariff elimination commitments under the Agreement and 
corresponding average trade 
Duty phase-out 
period Number of 
lines % of total 
lines in 
Serbia's 
tariff 
schedule Value of Serbia's 
imports from Russia 
(2007-2009) 
US$ million a % of Serbia's total 
imports from  
Russia 
(2007 -2009) 
2007 (applied tariff) 108 1.1 3.8 0.1 
2007 9,640 97.8 2,584.8 99.6 
Remain Dutiable  111b 1.1 6.4 0.2 
TOTAL 9,859 100.0 2,595.0 100.0 
a Import coverage is from HS chapters 1-97. WT/REG326/1 
 
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  b 111 tariff lines which are from the Excluded list under the agreement reflect the MFN 2007 duties.  
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS2012 nomenclature. 
Source:  WTO estimates based on data provid ed by Serbia, and UNSD- Comtrade Database. 
 
3.1.3  Liberalization schedule 
3.9.  Liberalization by broad HS Section by the Parties is shown in Table 3.3 and Chart 3.1 for 
Russia and Table 3.4 and Chart 3.2 for Serbia. The Agreement eliminates Russia's tariffs on 
products in all HS Sections except Section I (live animals and animal products), IV (prepared foodstuffs, beverages, spirits, and vinegar, to bacco), XI (textiles and textile articles), XVI 
(machinery and mechanical appliances) and XVII (v ehicles, aircraft). Chart 3.1 shows the average 
preferential and MFN applied rates for duties remaining by HS Chapter. Under the Agreement, tariffs on imports from Serbia remain in HS Chapters 2, 4, 17, 22, 24, 40, 52, 58, 84 and 87. As the tariff lines relate to products that are excluded by the Agreement, we presume that the MFN 
and preferential rates are the same. The highest average MFN and preferential rates are found in 
HS Chapter 2 (52.5% for meat and edible meat offal), 22 (40% for beverages, spirits and vinegar), and 24 (30% for tobacco and manufactured tobacco substitutes); tariffs in Chapter 17 
(sugars and sugar confectionary) are subject to specific rates of duty for which ad valorem  
equivalents are not available. 
Table 3.3 Russia: Tariff elimination under the Agreement, by HS Section 
HS 
Section MFN 
Average 
% No. of 
lines Duty-free lines 
under the MFN 
2012 Number of duty-
free lines under 
the Agreement Remain 
dutiable Avg. Final 
Tariff  
(Dutiable) 
I 20.4 1177 58 889 230 50.9 
II 9.4 611 25 586     
III 10.2 151 15 136     
IV 14.3 1072 35 965 72 36.7 
V 4.6 266 25 241     
VI 5.8 1209 69 1140     
VII 9.2 345 30 308 7 20.0 
VIII 8.2 222 26 196     
IX 14.0 260 3 257     
X 11.8 226 13 213     
XI 10.5 1176 9 998 169 13.5 
XII 9.6 115 8 107     
XIII 14.4 251 4 247     
XIV 18.1 61 1 60     
XV 8.6 1135 115 1020     
XVI 4.9 1886 929 949 8 5.0 
XVII 9.9 467 101 256 110 18.6 
XVIII 6.7 368 120 248     
XIX 20.0 22   22     
XX 13.3 253 7 246     
XXI 0.0 7 7       
Total 10.1 11280 1600 9084 596 31.6 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS2012 nomenclature. 
Source:  WTO estimates based on data provided by  Russian Federation, and UNSD- Comtrade Database. WT/REG326/1 
 
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  Chart 3.1 Russia: Average of dutiable rates, by HS Chapter 
0102030405060
0 20 4 1 7 * 2 22 44 05 25 88 48 7Average Duty Rate
HS ChapterPreferential MFN
 
* Specific duties only. 
Note: These tariff lines are from the Excluded list under  the Agreement; thus the preferential duties are 
the same as the MFN duty. For the calculation of  averages, specific rates are excluded and the 
ad valorem  parts of alternate rates are included. 
 Based on the HS 2012 nomenclature. 
Source: WTO estimates based on data provided by Russia. 
3.10.  Serbia eliminated tariffs under the Agreement across all HS Sections except for in 
Sections VII (plastics and rubber and articles ther eof), XVI (machinery and mechanical appliances) 
and XVII (vehicles and aircraft) (Table 3.4). Char t 3.2 shows the average preferential and applied 
rates for duties remaining by HS Chapter. Under the Agreement, tariffs on imports from Russia remain in HS Chapters 40, 84 and 87. As the tariff li nes relate to products that are excluded by the 
Agreement, we presume that the MFN and prefer ential rates are the same. The average applied 
rates and preferential rates are 15% for HS 40 (rubber and articles thereof), 7.7% for HS 84 (nuclear reactors, boilers), and 11% for HS 87 (vehicles, other than railway or tramway stock). 
Table 3.4 Serbia: Tariff elimination under the Agreement, by HS Section 
HS 
Section Average 
applied 
tariff 
% No. of 
lines Duty-free lines 
in 2007 Number of duty-
free lines under 
the Agreement Remain 
dutiable Avg. Final 
Tariff  
(Dutiable) 
I 11.7 939  939   
II 12.4 563  563   
III 6.4 128  128   
IV 20.7 841  841   
V 1.9 239 13 226   
VI 2.8 1205 12 1193   
VII 5.4 315  310 5 15.0 
VIII 6.8 141  141   
IX 3.5 225  225   
X 4.7 205  205   
XI 12.3 1162 38 1124   
XII 14.6 107  107   
XIII 9.3 248  248   WT/REG326/1 
 
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  HS 
Section Average 
applied 
tariff 
% No. of 
lines Duty-free lines 
in 2007 Number of duty-
free lines under 
the Agreement Remain 
dutiable Avg. Final 
Tariff  
(Dutiable) 
XIV 9.7 57  57   
XV 4.7 1000 34 966   
XVI 5.4 1608 1 1580 27 7.7 
XVII 5.9 293 10 204 79 11.0 
XVIII 2.6 336  336   
XIX 24.0 23  23   
XX 9.7 217  217   
XXI 5.0 7  7   
Total 8.1 9859 108 9640 111 10.4 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS2012 nomenclature. 
Source:  WTO estimates based on data provid ed by Serbia, and UNSD- Comtrade Database. 
Chart 3.2 Serbia: Average of du tiable rates, by HS Chapter  
0246810121416
40 84 87Average Duty Rate
HS ChapterPreferential MFN
 
Note: These tariff lines are from the Excluded list under  the Agreement; thus the preferential duties are 
the same as the MFN duty. For the calculation of  averages, specific rates are excluded and the 
ad valorem parts of alternate rates are included.  
 Based on the HS 2012 nomenclature. 
Source: WTO estimates based on data provided by Serbia. 
3.1.4  Tariff rate quotas 
3.11.  There are no tariff rate quotas under the Agreement.  3.1.5  Import restrictions 
3.12.  There are no import restrictions under the Agreement.  
3.2  Rules of origin 3.13.  Annex 3 of Protocol 3 which replaces Article 7 of the Agreement on rules of origin, defines 
the rules for determining the country of origin for the application of the provisions of the 
Agreement. Article 1 of Annex 3 defines the country of origin as the Party in which the goods were WT/REG326/1 
 
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  wholly obtained or sufficiently processed (treated).5 The product is considered to be sufficiently 
processed or treated in one of the Parties if the value of material used in processing the good 
(raw materials, semi-finished and finished goods) originating in third parties or the value of materials of unknown origin does not exceed 50% of the value of the goods (Article 4). The value 
of materials (raw materials, semi-finished and finished goods), originating from third parties used 
in the processing (treatment) operations shall be determined on the basis of the customs value of these materials established in the Party in whic h they are processed or treated. The value of 
materials of unknown origin shall be determined on the basis of the price paid for these materials 
in the Party in which they are processed or treated. The value of goods exported from one of the Parties shall be determined on the basis of the ex -works price of the goods in accordance with the 
international rules of interpretation of trade terms published by the International Chamber of 
Commerce and used in international trade contracts ("Incoterms").   
3.14.  The Agreement permits cumulation of origin  if goods are produced in the Parties, using 
materials originating in Russia, Serbia, Belarus or Kazakhstan. In such cases, as indicated by 
Article 4, paragraph 1, material originating in third parties or material of unknown origin cannot 
exceed 50% of the value of the good produced.  
3.15.  Insufficient processing is defined by Article 6 and includes operations to ensure safety of 
goods during storage or transport; to prepare the goods for sale and transport; and simple 
operations such as washing, cleaning, ironing etc.  
3.16.  Special cases of origin of goods are defined by Article 7 of Protocol 2. These include devices, 
accessories, spare parts and tools, designed for use with machinery, equipment, apparatus or 
vehicles, which are considered as originating from the same Party on condition that they are 
imported and used in conjunction with these machines, equipment, apparatus or vehicles in a configuration and a quantity that usually come with these appliances in accordance with the 
technical documentation. 
3.17.  Packages, in which the goods are imported, are considered to be originating from the same 
Party as the goods, except where the package with due regard to the Harmonized Commodity 
Description and Coding System is decl ared separately from the goods.  
3.18.  In determining the country of origin of  goods, in unassembled or disassembled state, 
delivered in several consignments because they cannot be shipped in a single consignment due to production or transportation facilities, and goods, whose consignment is divided into several parts 
as a result of errors, shall be considered as a single product if so desired by the declarant. The 
conditions to qualify for such treatment are describ ed in Article 7 and include advance notifications 
by the customs authorities of the importing Party, delivery of all consignments by a supplier, 
declaration of all consignments by one customs authority, delivery of all consignments under a 
single contract and delivery within a period not exceeding one year from the date of acceptance of the customs declaration or before the expiry of the period approved for shipment. In determining 
the country of origin of goods, the origin of th ermal and electrical energy, machinery, equipment 
and tools used in its manufacturing is not taken into account. 
3.19.  Goods should be transported directly between the Parties. However, goods may be 
transported through the territory of one or more st ates due to geographical, transport, technical or 
economic reasons, provided that the goods in these transit states, including their temporary 
storage in their territory, are under customs contro l, the proof of which are documents proving the 
route of transportation of goods from the expo rting country through the transit country, or a 
document, issued by the customs authorities of the transit countries, which gives a precise 
description of goods, indicating the date of tran sshipment (transfer) of goods, names of vehicles 
and certifying the conditions under which good s were in transit state, may be used. Goods 
purchased by importers at exhibitions or fairs, ar e also subject to preferential treatment under the 
Agreement under certain conditions as described in Article 8. 
3.20.  To determine origin, Article 9 requires docu mentary proof including the certificate of origin, 
which is required for all imports except small consignments with a customs value of $5,000 or less. 
In the latter cases, a declaration of origin is sufficient. The certificate of origin is valid for 12 
months and must be provided in either English or Russian to the customs authorities of the 
                                               
5 Article 3 of Annex 3 lists products consider ed to be wholly obtained in the Parties. WT/REG326/1 
 
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  importing Party. It shall state the number of goods delivered and cannot exceed this amount by 
over 5%. It may also be issued once the goods have been exported. 
3.21.  Provisions for administrative co-operation are made by Article 11 including notifying each 
other of any changes to information required to issue certificates of origin. Verification of 
certificates and declarations of origin is to be carried out through sampling. The customs authority 
of the importing Party may request the body that verified the certificates to confirm the authenticity of the certificate. Pending the resu lts of the verification, the authorities of the 
importing Party shall refuse preferential acce ss to its market. Article 12 provides further 
requirements and procedures for determining origin. 
3.3  Export duties and charges,  and quantitative restrictions 
3.22.  Article 1 of Protocol 3 (that replaces Protocols 1 and 2) states that exceptions to the 
Agreement are provided for goods subject to export  customs duty. The products subject to export 
duties include fish, wheat, soybeans, rape and sunflower seeds, metal ores and coal and metal scrap, petroleum products, raw hides and skins, w ood, diamonds and precious metals, metal scrap 
and railway construction materials, and are listed in Annex II below.  
3.23.  Under Article 9 of the Agreement provides that the Parties shall not allow unauthorised re-
export of goods originating from the customs territory of the other Party for products on which the 
other Party applies export duties or non-tariff export restrictions. 
3.4  Regulatory Provisions of the Agreement 3.4.1  Standards 3.4.1.1  Sanitary and phytosanitary measures 
3.24.  Article 6 of the Agreement provides that th e Parties shall apply their State regulations in the 
area of veterinary, quarantine and plant protection under the competence of relevant international institutions. They will provide information about the spread of contagious diseases in domestic 
animals and quarantine diseases, plant pests and w eeds, through the coordination of the required 
documents for mutual delivery and transit of goods. 
3.25.  The Parties shall apply their State regulation s for the protection of plants and animals on a 
non-discriminatory basis and in accordance with  the agreements signed between Russia and 
Serbia on cooperation in the fields of the agro-industrial complex, veterinary regulations, 
quarantine, and protection of plants, signed in Belgrade on 31 October, 1996. 
3.4.1.2  Technical barriers to trade 
3.26.  The Agreement in Article 5 provides th at the Parties shall cooperate and exchange 
information in standardization, metrology and establishment of compliance of goods to prevent the creation of any technical obstacles in their mutual trade. 
3.27.  To implement this provision, the Parties shall conclude agreements on mutual recognition of 
testing, conformity certificates or other documents that directly or indirectly relate to goods traded between the two Parties. The Parties indicate that no mutual recognition agreements have been 
signed to date. 
3.28.  The conditions and methods of compliance of the goods with regulations are determined by 
the authorised organisations of the Parties in accordance with the legislation of the importing Party. The Parties indicate that all Russian authorized organizations in the area of conformity 
assessment are listed in the Unified Register of certification bodies and testing laboratories 
(centres) of the Eurasian Economic Union (EAEU). The relevant legislation is: Section X (Technical Regulation) of the Treaty on the Eurasian Ec onomic Union, 29 May 2014, Annex 9 on Technical 
Regulations in the EAEU, Annex 10 on Coherent Policy in the area of ensuring the uniformity of 
measurements and Annex 11 on the recognition of results of works on accreditation bodies for 
conformity assessment; and Technical Regulations of  the EAEU, with 35 adopted and 34 in force.  WT/REG326/1 
 
- 13 - 
 
  3.4.2  Safeguard mechanisms 
3.4.2.1  Global safeguards 3.29.   The Agreement in Article 15 states that if any goods are imported into the customs territory 
of one of the Parties in such quantities and in such conditions that may cause damage to domestic 
producers of like or competing goods in the importing Party, the Party affected, after conducting 
an appropriate investigation, may take appropriate measures under its applicable law and in accordance with procedures established by Article 16 of the Agreement. 
3.30.  Under Article 16 of the Agreement prior to taking safeguard measures, the Parties shall hold 
consultations in the framework of the Working Group on Development and Trade and Economic 
Cooperation and Improvement of the Mechanis m of Inter-Governmental Russian-Yugoslav 
Committee on Trade, Economic and Science-Technical Cooperation (the Working Group). The 
Working Group was set up under the Agreement be tween the Parties on the establishment of the 
inter-governmental Russian-Yugoslav Committee on Trade, Economic and Scientific-Technical cooperation on 24 August 1994, to find a mutually acceptable solution to the issue.  
3.31.  Once a decision is taken by a Party to start investigation procedures, it shall inform the 
other Party and provide information required by the laws of the Party that initiated the investigation. If the Parties fail to reach a mutually acceptable solution within 30 days from the 
beginning of consultations in the Working Group, the Party initiating the investigation will have the 
right to apply measures required to eliminate the damage caused by increased imports from the other Party. It must inform the other Party of its decision. The volume and period of application of the measure should be limited, according to Article 16 of the Agreement, to remedy the damage. 
The Parties are to give preference to measures which would cause least damage to the 
achievement of the objectives of the Agreement.  In exceptional cases, when a delay in the 
adoption of measures might lead to damage that  is hard to remedy, the Party initiating the 
investigation may impose interim measures prior to consultations with the other Party in the 
Working Group. This must be on condition that the consultations in the Working Group take place 
immediately after the application of the interim measures. 
3.32.  As clarified by the Parties, safeguard measures by Russia are applied according to the 
legislation of the Eurasian Economic Union, in pa rticular, Articles 48 and 49 of the Treaty of the 
Eurasian Economic Union and Appendix 8 to the Treaty. Under the Appendix safeguard measures 
cannot exceed four years and can be extended by the Eurasian Economic Commission if the 
investigating authority determines that the measure continues to be necessary to remedy the 
serious injury caused to the domestic industry of  the members or a threat thereof, and there is 
evidence that the industry is adjusting. The total period of application of the measure, including 
the period of application of any provisional measure and extension shall not exceed eight years.  
3.4.2.2  Bilateral safeguards 3.33.  There are no provisions in the Agreement on bilateral safeguards.  
3.4.2.3  Balance of Payments Safeguards 
3.34.  Article 18 of the Agreement states that in case one of the Parties is experiencing serious 
balance of payments difficulties or there is a risk of any such difficulties, it may introduce restrictive measures, including measures related to the import of goods, during the period of such 
difficulties. It shall promptly inform the other Party of the intention to take the restrictive 
measures, the period of validity and cancellation of the measures. 
3.4.3  Anti-dumping and countervailing measures 
3.35.  Article 14 of the Agreement  states that the provisions of this Agreement shall not limit the 
right of the Parties to take, following the relevant procedures, a decision on application of anti-
dumping or countervailing measures in accordance with their respective legislation under 
conditions and/or according to the procedures, es tablished by Article 16 of this Agreement (see 
Section 3.4.2.2 on safeguards). WT/REG326/1 
 
- 14 - 
 
  3.4.4  Subsidies and State-aid 
3.36.  There are no provisions on subsidies and State aid in the Agreement. 3.4.5  Customs-related procedures 
3.37.  Fees for customs clearance of goods in are to be levied by the Parties in accordance with 
their laws (Article 4).  
3.38.  The Agreement provides for cooperation and information exchange between the parties, 
including in customs-related matters (Section 4.1 below). Other than the procedures for 
verification of origin and granting of prefer ences by the customs authorities (see Section 3.2 
above) there are no other customs related procedures in the Agreement. 
3.4.6  Other regulations 3.39.  No other regulations are mentioned under the Agreement. 
3.5  Sector-Specific Prov isions of the Agreement 
3.40.  There are no sector-specific provisions in the Agreement. 4  GENERAL PROVISIONS OF THE AGREEMENT 
4.1  Transparency 
4.1.  Although there are no specific provisio ns on transparency, the Agreement provides for 
co-operation and information exchange between th e Parties on a number of issues. This includes 
consultations in the Working Group established under Article 16 (for trade remedies); and 
exchange of information on matters in the case of balance of payments difficulties under Article 18. 
4.2.  In addition, Protocol 3 requires that the Parties notify each other at least two months prior to 
the introduction of any exceptions to free trade,  as listed in the Annexes to the Protocols. 
Article 11 of Annex 3 to Protocol 3, on the rules of origin, requires the Parties to exchange information on certificates and issuing authorities, declarations, as well as promptly inform each 
other about any changes to such information, without which and/or where such information does 
not meet the requirements of paragraph 1 of this  Article, preferential access under the Agreement 
shall not be granted. 
4.2  Current payments and capital movements 
4.3.  The preamble of the Agreement states that it aims at, inter alia , creating the necessary 
conditions for the free movement of capital in accordance with the Parties' laws and the rules of the World Trade Organization. 
4.4.  Article 13 provides that all payments between  the Parties are carried out in accordance with 
the 1994 Agreement between Russia and Yugoslav ia (now Serbia) on Trade and Economic 
Co-operation. The Parties indicate that under this agreement all payments between the Parties 
shall be made in freely convertible currency in accordance with the laws applicable in each Party.
6 
Payments related to trade in goods between economic  entities of the Partie s, and the transfer of 
                                               
6 The other provisions include: in accordance with the provisions of the GATT the Parties grant each 
other MFN treatment in all matters relating to trade and other economic relations (MFN treatment is not applicable to benefits, privileges and exemptions that  the Parties have granted or may grant to certain 
countries or groups of countries listed in the agreemen t, such as those party to the customs union). Exports 
and imports of goods and services be tween the Parties are to be carried out through contracts between their 
economic agents in accordance with the legislation in fo rce in each Party and at cu rrent prices in major world 
markets for goods and services. Re-exp orts to third countries require the written consent of the competent 
authorities of the exporting Party. Furt hermore, free transit of goods originating in the territories of one of the 
Parties and transported through the territory of the other is ensured, subject to the legislation in force in each Party. WT/REG326/1 
 
- 15 - 
 
  such payments to creditors located in their territories, are not subject to restrictions. The Parties 
shall refrain from imposing administrative restrictions in the provision of or repayment of short-term or medium-term loans for trade by their economic entities. 
4.3  Exceptions 
4.5.   Article 10 of the Agreement permits general exceptions, stipulating that each Party has the 
right to apply prohibitions or restrictions on imports, exports or transit of goods, justified for 
reasons of public morals, public order or state security, protection of life and health of humans, 
animals or plants and the environment, protection of artistic, historical or archaeological values 
that are national property, protection of intellectual property, standards relating to import or 
export of gold or silver, and maintaining irrepl aceable natural resources, if such measures are 
applied simultaneously with limitations on domestic production or consumption. Such prohibitions 
and restrictions must not however be a means of intentional discrimination or disguised restriction 
between the Parties. 
4.6.  The Article also states that the Parties shall not exclude the application of measures of 
surveillance and control of export and import of  goods, as well as under "international control 
technologies"7, originating from the customs territories of the Parties. 
4.7.  Article 11 of the Agreement provides for se curity exceptions, stating that nothing in the 
Agreement shall be interpreted as a requirement fo r one of the Parties to provide any information, 
disclosure of which is considered by the Party as against its national security interests. Nothing in 
the Agreement shall be interpreted as preventing a Party from taking necessary measures to 
protect its security interests in respect of fissionable materials or the materials from which they 
are produced, the traffic of arms, munitions and war material, as well as other trade in goods and 
materials, if such trade is directly or indirectly carried out for the purposes of supplying the armed 
forces and/or if such measures are taken in a time of war or other emergency in international 
relations.  
4.4  Accession and Withdrawal 4.8.  There is no provision for third parties to accede to the Agreement.  
4.9.  The Agreement is concluded for an indefinite period (Article 21). Any Party may submit a 
written notification about its intention to terminat e it. The Agreement shall cease to have effect six 
months after the date of such notification. However, any contracts concluded in the framework of 
the Agreement, but not executed at the time of its termination remain in force until their full 
implementation in accordance with the provisions of the Agreement. 
4.5  Institutional framework 
4.10.  Application of the Agreement is entruste d to the Working Group on Development of Trade 
and Economic Cooperation and Improvement of the Mechanism of Intergovernmental 
Russian-Yugoslav Committee on trade, economic an d scientific-technical cooperation, established 
in accordance with the agreement between Partie s on the establishment of the intergovernmental 
Russian-Yugoslav Committee on trade, economic and scientific-technical co-operation in 1994 
(Article 16). 
4.11.  The Working Group shall hold its meetings to review the implementation of the Agreement 
and contentious cases to as necessary, but at least twice a year. The Parties indicate that the last 
meeting of the Working Group was in Septembe r 2015 in Belgrade. During the meeting issues 
related to the free trade agreement and furt her liberalization of trade were discussed. 
                                               
7 The Parties indicate that under the Federal La w on Export Control (No. 183-FZ of 18.07.1999) 
controlled goods and technologies include raw materials,  equipment, scientific and technical information, and 
services, which due to their characteristics and properties can make a significant contribution to the 
development of weapons of mass destruction, their me ans of delivery, other types of weapons and military 
equipment, as well as dangerous products in terms of  preparation or carrying out of acts of terrorism. WT/REG326/1 
 
- 16 - 
 
  4.6  Dispute settlement 
4.12.  If one of the Parties finds that the other Party has not fulfilled any of the obligations under 
the Agreement, at the end of the consultation or  by the end of three months from the date of 
informing the other Party, it may take appropriate measures in order to eliminate the 
consequences of the damage (Article 17). Other than this provision, Article 16 relates to 
consultations within the Working Group prior to taking trade defence measures (anti-dumping, countervailing and safeguard measures). There are no other provisions for the settlement of 
disputes in the Agreement.  
4.7  Relationship with other agreements concluded by the Parties 4.13.  Article 1 of the Agreement states that the Parties liberalize their mutual trade in accordance 
with the provisions of the Agreement and the rules of the WTO. Table 4.1 below shows other 
regional Trade Agreements (notified and non-notified) concluded by the Parties. 
Table 4.1 Russian Federation and Serbia: Pa rticipation in other RTAs (notified and 
non-notified in force), as of 8 April 2016  
RTA Name Date of entry 
into force Coverage GATT/WTO Notification 
Year WTO Provision 
RUSSIAN FEDERATION 
Eurasian Economic Union (EAEU) 
- Accession of the Kyrgyz 
Republic 12-Aug-15 Goods & Services 2015 GATT Art. XXIV &  
GATS Art. V 
Eurasian Economic Union (EAEU) 
- Accession of Armenia 02-Jan-15 Goods & Services 2014 GATT Art. XXIV &  
GATS Art. V 
Eurasian Economic Union (EAEU) 01-Jan-15 Goods & Services 2014 GATT Art. XXIV &  
GATS Art. V 
Treaty on a Free Trade Area between members of the Commonwealth of Independent States (CIS) 20-Sep-12 Goods 2013 GATT Art. XXIV 
Common Economic Zone (CEZ) 20-May-04 Goods 2008 GATT Art. XXIV 
Russian Federation - Belarus - 
Kazakhstan 03-Dec-97 Goods 2012 GATT Art. XXIV 
Eurasian Economic Community 
(EAEC) 08-Oct-97 Goods 1999 GATT Art. XXIV 
Georgia - Russian Federation 10-May-94 Goods 2001 GATT Art. XXIV 
Russian Federation - Tajikistan 08-Apr-93 Goods 2012 GATT Art. XXIV 
Russian Federation - 
Turkmenistan 06-Apr-93 Goods 2013 GATT Art. XXIV 
Russian Federation - Uzbekistan 25-Mar-93 Goods 2013 GATT Art. XXIV 
Russian Federation - Azerbaijan 17-Feb-93 Goods 2012 GATT Art. XXIV 
SERBIA 
European Union - Serbia 01-Feb-10 
01-Sep-13 Goods 
Services 2010 
2013 GATT Art. XXIV 
GATS Art. V 
EFTA - Serbia 01-Oct-10 Goods 2010 GATT Art. XXIV 
Turkey - Serbia 01-Sep-10 Goods 2010 GATT Art. XXIV 
Central European Free Trade 
Agreement (CEFTA) 2006 01-May-07 Goods 2007 GATT Art. XXIV 
Protocol on Trade Negotiations (PTN) 11-Feb-73 Goods 1971 Enabling Clause 
Source: WTO Secretariat. 
 
4.8  Government procurement 
4.14.  There are no provisions in the Agreement on Government Procurement.  
4.9  Intellectual Property Rights 
4.15.  The Agreement in Article 12 defines intellectual property, as the protection of copyright and 
related rights, including for computer programs and databases, inventions, utility models and WT/REG326/1 
 
- 17 - 
 
  industrial samples, trademarks and service mark s and names of places of origin of goods, 
topologies of integrated circuits and confidential information.  
4.16.  The Parties agree to promote the protection  of intellectual property rights including the 
procedures by which to obtain such rights, and remedies against any violations of IPRs. The 
protection shall be provided in accordance with international treaties on intellectual property 
rights, which the Parties are party to (Box 4.1). In case if one or both of the Parties are not party 
to these treaties, the principle of reciprocity and non-discrimination will apply. 
Box 4.1 List of International Treaties to which Russia is a party (as of 25 July 2014) 
TRIPS Agreement Paris Convention fo r the Protection 
of Industrial Property International Convention for the 
Protection of New Varieties of 
Plants (UPOV) 
Patent Co-operation Treaty Budapest Treaty on the 
International Recognition of the 
Deposit of Microorganisms for the 
Purposes of Patent Procedures Madrid Protocol for the 
International Registration of Marks 
Madrid Agreement Concerning 
the International Registration of 
Marks Berne Convention for the Protection 
of Literary and Artistic Works WIPO Copyright Treaty 
International Convention for the 
Protection of Performers, 
Producers of Phonograms and 
Broadcasting Organizations 
(Rome Convention) Convention for the Protection of 
Producers of Phonograms Against 
Unauthorized Duplication of their 
Phonograms (Geneva Convention) Nice Agreement Concerning the 
International Classification of 
Goods and Services for the 
Purposes of Registration of Marks 
Strasbourg Agreement 
Concerning the International 
Patent Classification Convention Establishing the World 
Intellectual Property Organization Nairobi Treaty on the Protection of 
the Olympic Symbol 
Locarno Agreement Establishing 
an International Classification 
for Industrial Designs WIPO Performances and 
Phonograms Treaty Singapore Treaty on the Law of 
Trademarks 
Trademark Law Treaty Patent Law Treaty Brussels Convention Relating to the 
Distribution of Programme-Carrying 
Signals Transmitted by Satellite 
Source: Information provided by the Russian Federation. 
 WT/REG326/1 
 
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  ANNEX 1 
1. A comparison between the scheduled elimination of tariffs by the Parties and their average 
duties applied to all non-parties is shown in Tables A1.1 for Russia and A1.2 for Serbia below, by total, agricultural (WTO definition) and non-agricultural products. 
2. In 2012 Russia's overall applied MFN average duty was 10.1%, 10.1% for non-agricultural 
products and 16% for agricultural products. Around 14.2% of its tariff was duty free of which 16.7% for non-agricultural products and 5.9% fo r agricultural products. As a result of the 
Agreement, the share of duty free tariff lines incr eased to 94.7% overall for imports from Serbia. 
The share was 96.6% for non-agricultural products and 88.6% for agricultural products. The relative margin of preference for exporters from Serbia was 85.2% overall, 94.1% for non-agricultural products and 70.6% for agricultural products. 
3. In 2007 Serbia's overall applied average duty was 8.1%, 6.4% for non-agricultural products 
and 15.7% for agricultural products. Around 1.1% of  its tariff was duty free for all imports, 1% for 
non-agricultural products and 1.3% for agricultur al products. As a result of the Agreement, the 
share of duty free tariff lines increased to 98.9% for imports from Russia. The share was 98.6% 
for non-agricultural products and 100% for agricult ural products. The relative margin of preference 
for exporters from Russia was 98.8% overall, 98.4%  for non-agricultural products and 100% for 
agricultural products. 
Table A1.1 Russia: Indicators of MFN tariff ra tes and preferential rates for imports from 
Serbia 
Origin 
of 
goods Year ALL PRODUCTS Agricultural productsa Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 10.1 11.8 14.2 16.0 17.1 5.9 8.4 10.1 16.7 
Serbia 2012 1.5 31.6 94.7 4.7 50.2 88.6 0.5 15.1 96.6 
a WTO Definition. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2012 nomenclature. 
Source:  WTO estimates based on data provided by  Russian Federation and UNSD, Comtrade database. 
 
Table A1.2 Serbia: Indicators of MFN tariff rates and preferential rates for imports from 
Russian Federation  
Origin 
of 
goods Year ALL PRODUCTS Agricultural productsa Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
Applied 
tariff 2007 8.1 8.2 1.1 15.7 16.0 1.3 6.4 6.5 1.0 
Russia 2007 0.1 10.4 98.9 0.0 0.0 100.0 0.1 10.4 98.6 
a WTO Definition. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 nomenclature. 
Source:  WTO estimates based on data provided by Serbia. WT/REG326/1 
 
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  4. Tables A1.3 and A1.4, respectively, show market access opportunities for Serbia's top 25 
global exports in the period 2012-2014 to the Russian market and for Russia's top 25 global exports during 2007-09 to the Serbian market. Russia's top 25 global exports accounted for 30.3% of its average exports during 2012-2014 and concer ned products under 88 tariff lines. Of these 88 
lines, 12 were duty free on an MFN basis in 2012. The Agreement liberalized a further 74 lines for 
imports from Serbia. The two lines remaining dutiable concern cane or beet sugar and in 2012 faced an average duty of 340 USD per 1000 kg.  
Table A1.3 Russian Federation: Market a ccess opportunities under the agreement for 
Serbia's top 25 exports to the world 
Serbia's top export products 
in 2012 -2014 Access Conditions to Russian Federation's import 
markets 
HS number and description of the product Share in 
global 
exports 
(%) MFN 2012 
No. of 
duty free 
lines 
under the 
agreement  
Remain 
Dutiable Average 
MFN 
applied 
rate (%) No. of 
dutiable 
lines No. 
of 
duty 
free 
lines 
081120 Frozen raspberries, blackberries, 
mulberries, loganberries, black-, 
white- or red currants and 
gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened 2.1 * 7  7  
721012 Flat-rolled products of iron or non-
alloy steel, >= 600 mm wide, hot-
rolled or cold-rolled "cold-reduced", 
tinned, < 0.5 mm thick 1.9 5.0 2  2  
401110 New pneumatic rubber tyres, of a kind 
used for motor cars, incl. station wagons and racing cars 1.8 20.0 3  3  
720837 Flat-rolled iron or non-alloy steel 
products, >= 600 mm wide, in coils, 
simply hot-rolled, not clad, plated or 
coated, >= 4.75 mm but < 10 mm 
thick 1.8 5.0 1  1  
271600 Electrical energy 1.7 0.0  1   
850300 Parts suitable for use solely or 
principally with electric motors and 
generators, electric generating sets 
and rotary converters, n.e.s. 1.6 0.0  3   
170199 Cane or beet sugar and chemically 
pure sucrose, in solid form (excl. cane and beet sugar with added flavouring or colouring and raw sugar) 1.6 * 4  2 2 
100590 Maize (excl. seed for sowing) 1.5 0.0  1   
760612 Plates, sheets and strip, of aluminium 
alloys, > 0.2 mm thick, square or rectangular (excl. expanded plates, sheets and strip) 1.4 13.3 7 2 7  
391810 Floor coverings, whether or not self-
adhesive, in rolls or as tiles, and wall 
or ceiling coverings "in rolls with width 
>= 45 cm 1.3 15.0 2  2  
300490 Medicaments (mixed or unmixed for 
therapeutic or prophylactic purposes, in measured doses "incl.as transdermal administration" or in 
packing for retail sale)  1.2 10.0 1  1  
720449 Waste and scrap of iron or steel 1.1 0.0  3   
720852 Flat-rolled iron or non-alloy steel 
products, >= 600 mm wide, not in coils, simply hot-rolled, not clad, plated or coated, >= 4.75 mm but <= 10 mm thick, without patterns in relief 1.1 5.0 3  3  
611521 Pantyhose and tights of synthetic 
fibres, knitted or crocheted, measuring 
per single yarn < 67 decitex (excl. 
graduated compression hosiery) 1.1 15.0 1  1  WT/REG326/1 
 
- 20 - 
 
  Serbia's top export products 
in 2012 -2014 Access Conditions to Russian Federation's import 
markets 
HS number and description of the product Share in 
global 
exports 
(%) MFN 2012 
No. of 
duty free 
lines 
under the 
agreement  
Remain 
Dutiable Average 
MFN 
applied 
rate (%) No. of 
dutiable 
lines No. 
of 
duty 
free 
lines 
481159 Paper and paperboard, surface-
coloured, surface-decorated or printed, coated, impregnated or covered with artificial resins or plastics, in rolls or square or 
rectangular sheets 1.0 5.0 2  2  
740911 Plates, sheets and strip, of refined 
copper, in coils, of a thickness > 0.15 
mm 1.0 5.0 1  1  
640610 Uppers and parts thereof (excl. 
stiffeners and general parts made of asbestos) 0.9 0.0  2   
741110 Tubes and pipes of refined copper 0.9 5.0 2  2  
720839 Flat-rolled products of iron or non-
alloy steel, of a width >= 600 mm wide, in coils, simply hot-rolled, not clad, plated or coated, < 3 mm thick, not pickled, without patterns in relief 0.9 5.0 1  1  
390120 Polyethylene with a gravity of >= 
0.94, in primary forms 0.9 10.0 2  2  
720838 Flat-rolled iron or non-alloy steel 
products, >= 600 mm wide, in coils, simply hot-rolled, not clad, plated or coated, >= 3 mm but < 4.75 mm 
thick 0.9 5.0 1  1  
220300 Beer made from malt 0.7 * 3  3  
640399 Footwear with outer soles of rubber, 
plastics or composition leather, with uppers of leather  0.7 10.0 11  11  
271020 Petroleum oils and oils obtained from 
bituminous minerals (other than 
crude) and preparations n.e.s. or 
included, with weight of 70% or more 
of petroleum oils or of oils obtained 
from bituminous minerals, which are 
the basic constituents of the 
preparations, containing biodiesel 
(excl. waste oils) 0.7 5.0 12  12  
852872 Reception apparatus for television, 
colour, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, designed to incorporate a 
video display or screen 0.7 16.5 10  10  
 TOTALS 30.3 8.9 76 12 74 2 
* Specific duties only. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2012 nomenclature. 
Source: WTO estimates based on data provided  by Russia and UNSD, Comtrade database. 
 
5. Russia's top 25 export products accounted for 81% of its global exports in 2007-09 and 
were covered by 106 tariff lines. Of these 106 lines, 13 were duty free for imports from all origins. Under the Agreement Serbia liberalized all rema ining 93 lines that were subject to duty, for 
imports from Russia. WT/REG326/1 
 
- 21 - 
 
  Table A1.4 Serbia: Market access opportuniti es under the agreement for Russia's top 
25 exports to the world 
Russia's top export products 
in 2007-2009 Access Conditions to Serbia's import markets 
HS number and description of the product Share in 
global 
exports 
(%) Applied 2007 
No. of duty 
free lines 
under the 
agreement 
Remain 
Dutiable Average 
applied 
rate 
(%) No. of 
dutiable 
lines No. 
of 
duty 
free 
lines 
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude 35.1 1.0 2  2  
271121 Natural gas in gaseous state 14.5 1.0 1  1  
271020 Petroleum oils and oils obtained from 
bituminous minerals (other than crude) and preparations n.e.s. or included, with weight of 70% or more of petroleum oils or oils from bituminous minerals, which are the basic constituents of the preparations, containing biodiesel (excl. waste oils) 8.6 1.5 8 3 8  
271019 Medium oils and preparations, of 
petroleum or bituminous minerals, 
not containing biodiesel, n.e.s. 7.2 1.1 19 6 19  
270112 Bituminous coal, whether or not 
pulverised, non-agglomerated 1.8 1.0 2  2  
750210 Nickel, not alloyed, unwrought 1.5 1.0 1  1  
760110 Aluminium, not alloyed, unwrought 1.5 3.0 1  1  
271012 Light oils and preparations, of 
petroleum or bituminous minerals 
which >= 90% by volume "incl. 
losses" distil at 210°C "ASTM D 86 
method" (excl. containing biodiesel) 1.4 2.3 12  12  
720712 Semi-finished iron or non-alloy steel 
products containing, by weight, < 0.25% of carbon, of rectangular other than square cross-section, of width >= twice thickness 1.1 3.0 2  2  
440710 Coniferous wood sawn or chipped 
lengthwise, sliced or peeled, whether 
or not planed, sanded or end-jointed, 
with thickness > 6 mm 0.8 1.0 7  7  
310420 Potassium chloride for use as fertiliser 
(excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 0.7 1.0 3  3  
440320 Coniferous wood in the rough, 
whether or not stripped of bark or 
sapwood, or roughly squared  0.7 1.0 6  6  
720720 Semi-finished products of iron or non-
alloy steel with >= 0.25% of carbon weight 0.6 4.6 9  9  
740811 Wire of refined copper, with a 
maximum cross-sectional dimension 
of > 6 mm 0.5 5.0 1  1  
720110 Non-alloy pig iron in blocks or other 
primary forms, with <= 0.5% of phosphorous weight 0.5 1.0 4  4  
740311 Copper, refined, in the form of 
cathodes and sections of cathodes 0.5 1.0 1  1  
720839 Flat-rolled iron or non-alloy steel 
products, with>= 600 mm width, in coils, simply hot-rolled, not clad, plated or coated, with < 3 mm thickness 0.5 10.0 1  1  
100191 Seed of wheat and meslin, for sowing 
(excl. durum) 0.4 30.0 3  3  WT/REG326/1 
 
- 22 - 
 
  Russia's top export products 
in 2007-2009 Access Conditions to Serbia's import markets 
HS number and description of the product Share in 
global 
exports 
(%) Applied 2007 
No. of duty 
free lines 
under the 
agreement 
Remain 
Dutiable Average 
applied 
rate 
(%) No. of 
dutiable 
lines No. 
of 
duty 
free 
lines 
100199 Wheat and meslin (excl. seed for 
sowing, and durum wheat) 0.4 30.0 1  1  
720711 Semi-finished products of iron or non-
alloy steel with < 0.25% carbon 
weight, of square or rectangular 
cross-section, with width < twice the 
thickness 0.4 3.0 4  4  
710231 Non-industrial diam onds unworked or 
simply sawn, cleaved or brute (excl. industrial diamonds) 0.4 10.0 1  1  
760120 Unwrought alum inium alloys 0.4 3.0 2  2  
310210 Urea, whether or not in aqueous 
solution (excl. in pellet or similar forms, or in packages with a gross weight of <= 10 kg) 0.4 7.5 2  2  
720449 Waste and scrap of iron or steel  0.3 0.0  3   
840130 Fuel elements "cartridges", non-
irradiated, in casing with handling 
fixtures, for nuclear reactors 
[Euratom] 0.3 1.0  1   
 Total of above 81.0 3.1 93 13 93 0 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2012 nomenclature. 
Source: WTO estimates based on data provided by Serbia, and UNSD - Comtrade database.  WT/REG326/1 
 
- 23 - 
 
  ANNEX 2 
Table A2.1: Products subject to export duty 
Code of the Code of the CC FEA of the EAEU Export duty (as a % of 
customs value, or in 
Russian roubles RUB), 
euros, or US dollars 
0302351900 5 
0303110000; 0303120000; 0303130000; 0303141000; 0303142000; 0303149000; 
0303190000; 0303230000; 0303240000; 0303250000; 0303260000; 0303290000; 
0303311000; 0303313000; 0303319000; 0303320000; 0303330000; 0303340000; 
0303391000; 0303393000; 0303395000; 0303398500; 0303441000; 0303449000; 
0303451200; 0303451800; 0303459100; 0303459900; 0303461000; 0303469000; 
0303492000; 0303498500; 0303510000; 0303551000; 0303553000; 0303559001; 
0303559009; 0303560000; 0303570000; 0303631000; 0303633000; 0303639000; 
0303640000; 0303650000; 0303661100; 0303661200; 0303661300; 0303661900; 
0303669000; 0303670000; 0303681000; 0303689000; 0303691000; 0303693000; 
0303695000; 0303697000; 0303698000; 0303699000; 0303820000; 0303830000; 
0303841000; 0303849000; 0303891010; 0303891020; 0303891030; 0303891080; 
0303891090; 0303892101; 0303892102; 0303892109; 0303892900; 0303893100; 
0303893900; 0303894000; 0303894500; 0303895000; 0303895500; 0303896000; 
0303896500; 0303897000; 0303899001; 0303899002; 0303899008; 0303901000; 
0303909000 1.25 
ex0306199000; ex0306298900 0 
0306111000; 0306119000; 0306121000; 0306129000; 0306141000; 0306143000; 
0306149000; 0306159000; 0306169100; 0306179100; 0306179200; 0306179400; 
0306179900; 0306191000; 0306199000; 0306243000; 0306248000; 0306259000; 
0306298100; 0306298900 2.5 
1001110000; 1001190000; 1001911000; 1001912000 0 
1001990000 50 – 5.5K RUB per metric 
tonne (MT) but not less 
than 50 roubles per MT 
1001919000 50 - 6,500 RUB per MT but 
not less than 10 roubles per MT 
1201100000; 1201900000 0 
1205101000; 1205109000; 1205900001; 1205900009 6.5 but not less than 11.4 
euros per 1000 kg 
1206001000; 1206009100; 1206009900 9.88 but not less than 
14.81 euros per 1000 kg 
2519903000 1.63 
2611000000 10 
2613100000; 2613900000 1.63 
2704001100; 2704003000; 2704009000 6.5 
2705000000 5 
2706000000 1.25 
2707400000; 2707501000; 2707910000; 2707993000; 2707997000; 2707999100 1.25 
2707101000; 2707109000 10 
2708100000; 2708200001; 2708200009 1.25 
2709001001 0 
2711110000 0 
2711290000 1.25 
2711210000 30 
2714900000 1.25 
2715000000 1.25 WT/REG326/1 
 
- 24 - 
 
  Code of the Code of the CC FEA of the EAEU Export duty (as a % of 
customs value, or in 
Russian roubles RUB), 
euros, or US dollars 
2843909000 6.5 
4101201000; 4101203000; 4101205000; 4101208000; 4101501000; 4101503000; 
4101505000; 4101509000; 4101900000 300 euros per 1000 kg 
4102101000; 4102109000; 4102210000; 4102290000 300 euros per 1000 kg 
4103200000; 4103300000; 4103901000; 4103909000 300 euros per 1000 kg 
4104111000; 4104115100; 4104115900; 4104119000; 4104191000; 4104195100; 
4104195900; 4104199000; 4104411100 10 but not less than 
206 euros per 1000 kg 
4104411900; 4104415100; 4104415900; 4104419000; 4104491100; 4104491900; 
4104495100; 4104495900; 4104499000 10 but not less than 
90 euros per 1000 kg 
4105101000; 4105109000; 4105301000; 4105309100; 4105309900 10 but not less than 
70 euros per 1000 kg 
4401210000; 4401220000 1.25 
4401100009 6.5 but not less than 
4 euros 
4403991000; 4403993000 10 but not less than 
5 euros per m3 
4403100002; 4403100003; 4403921000; 4403929000; 4403999501; 4403999509 100 euros per m3 
ex4403201101; ex4403201102; ex4403201901; ex4403201909 13 
ex4403203101; ex4403203102; ex4403203901; ex4403203909 15 
4403911000; 4403919000 20 but not less than 
30 euros per m3 
4403100001 20 but not less than 
30 euros per m3 
4403100009; 4403209101; 4403209102; 4403209103; 4403209104; 4403209109; 4403209901; 4403209909 25 but not less than 
15 euros per m3 
4403999502 5 
4403995101; 4403995102; 4403995909 7 
4403201101; 4403201102; 4403201901; 4403201909; 4403203101; 4403203102; 
4403203901; 4403203909 80 but not less than 
55.2 euros per m3 
4407920000 10 but not less than 
10 euros per m3 
4407951000; 4407959100; 4407959900 10 but not less than 
12 euros per m3 
4407949900 2.5 but not less than 
1.25 euros 
4407939900 2.5 but not less than 
1.25 euros per m3 
4407911500; 4407913100; 4407913900; 4407919000 2.5 but not less than 
2.5 euros per m3 
4408901501; 4408901503; 4408901505; 4408901507; ex4408901509; 
4408903501; 4408908501; 4408908503; 4408908505; 4408908507; 
ex4408908509; 4408909501; 4408909503; 4408909505; 4408909507; 
ex4408909509 5 but not less than 6 euros 
per m3 
ex7102390000 0 
7102100000; 7102210000; 7102290000; 7102310000; 7102390000 6.5 
7103100001; 7103100009; 7103910000; 7103990001; 7103990009 6.5 
7105900000 1.63 
7107000000 1.63 
7109000000 1.63 
7110110001; 7110110009; 7110191000; 7110198001; 7110198009; 7110210001; 
7110210009; 7110290000; 7110310000; 7110390000; 7110410000; 7110490000 6.5 
7111000000 1.63 
7112300000; 7112910000; 7112920000; 7112990000 1.63 
7115900000 6.5 
7204411000 5 WT/REG326/1 
 
- 25 - 
 
  Code of the Code of the CC FEA of the EAEU Export duty (as a % of 
customs value, or in 
Russian roubles RUB), 
euros, or US dollars 
7204100000; 7204211000; 7204219000; 7204290000; 7204300000; 7204419100; 
7204419900; 7204491000; 7204493000; 7204499000; 7204500000 7.5 but not less than 
7.5 euros per 1000 kg 
7302109000 7.5 but not less than 
7.5 euros per 1000 kg 
7401000000 2.5 
7402000000 10 
7403120000; 7403130000; 7403190000; 7403210000; 7403220000; 7403290000 10 
7404001000; 7404009100; 7404009900 20 but not less than 
168 euros per 1000 kg 
7405000000 2.5 
7501100000; 7501200000 1.25 
7503001000; 7503009000 10 but not less than 
240 euros per 1000 kg 
7601209100; 7601209900 1.25 
7602001100; 7602001900; 7602009000 20 but not less than 
152 euros per 1000 kg 
7802000000 18 but not less than 
63 euros per 1000 kg 
7902000000 18 but not less than 
108 euros per 1000 kg 
8002000000 1.63 
8101970000 1.63 
8102970000 1.63 
8103300000 1.63 
8104200000 20 but not less than 
138 euros per 1000 kg 
8105300000 18 but not less than 
720 euros per 1000 kg 
8107300000 1.63 
8108200001; 8108200003; 8108200005; 8108200006; 8108200007; 8108200009 1.63 
8108300000 10 but not less than 
75 euros per 1000 kg 
8109300000 1.63 
8110200000 1.63 
8111001900 1.63 
8112130000; 8112220000; 8112520000; 8112922101; 8112922109 1.63 
8607191001 5 
Source: Decision of the Government of th e Russian Federation No. 754, 30 August 2013. 
 
__________