The customs issues of the European Union and Serbia: The customs base
Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernized Customs Code), Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, The Customs Law of Serbia of 26 March 2010 in a very detailed and extensive way regulate customs