{"id":48948,"date":"2026-04-02T10:45:23","date_gmt":"2026-04-02T08:45:23","guid":{"rendered":"https:\/\/www.geciclaw.com\/?p=48948"},"modified":"2026-04-01T17:20:54","modified_gmt":"2026-04-01T15:20:54","slug":"dogovorena-sveobuhvatna-reforma-carinskog-okvira-evropske-unije","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/dogovorena-sveobuhvatna-reforma-carinskog-okvira-evropske-unije\/","title":{"rendered":"Dogovorena sveobuhvatna reforma carinskog okvira EU"},"content":{"rendered":"
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Dana 26. marta 2026. godine, Savet Evropske unije<\/a> i Evropski parlament postigli su dogovor o sveobuhvatnoj reformi carinskog okvira EU<\/a>. Re\u010d je o zna\u010dajnoj institucionalnoj i regulatornoj promeni kojom Evropska unija nastoji da odgovori na rastu\u0107i obim me\u0111unarodne trgovine, naro\u010dito u oblasti elektronske trgovine, kao i na potrebu za efikasnijim prikupljanjem carinskih da\u017ebina i sna\u017enijom kontrolom neuskla\u0111ene, opasne ili nebezbedne robe.<\/p>\n

Predlo\u017eene izmene bi\u0107e od neposrednog zna\u010daja i za privredne subjekte iz zemalja Zapadnog Balkana koji izvoze robu na tr\u017ei\u0161te Evropske unije, posebno imaju\u0107i u vidu nove obaveze u pogledu podataka, odgovornosti za uskla\u0111enost robe i tro\u0161kova uvoza.<\/p>\n

Klju\u010dni elementi reforme<\/strong><\/h3>\n

Reforma uvodi niz novih mehanizama \u010diji je cilj da se carinski sistem EU u\u010dini savremenijim, centralizovanijim i otpornijim na zloupotrebe. U tom smislu, predvi\u0111eno je uspostavljanje:<\/p>\n

    \n
  • nove Carinske uprave Evropske unije sa sedi\u0161tem u Lilu, u Francuskoj;<\/li>\n
  • EU centra za carinske podatke, kao jedinstvene digitalne platforme za komunikaciju privrednih subjekata sa carinskim organima EU;<\/li>\n
  • dodatnih pojednostavljenja za najpouzdanije privredne subjekte;<\/li>\n
  • nove jedinstvene naknade za rukovanje po\u0161iljkama male vrednosti, koja \u0107e biti uvedena najkasnije do 1. jula 2026. godine.<\/li>\n<\/ul>\n

    Ovim merama EU nastoji da poja\u010da kontrolne mehanizme, a da pritom ne uvede nesrazmerno administrativno optere\u0107enje za carinske organe i u\u010desnike u trgovini.<\/p>\n

    Nova Carinska uprava Evropske unije<\/strong><\/h3>\n

    Jedna od najva\u017enijih institucionalnih novina jeste osnivanje nove decentralizovane agencije EU za carine, koja \u0107e imati koordinacionu ulogu u upravljanju carinskom unijom u odre\u0111enim oblastima.<\/p>\n

    Njena funkcija bi\u0107e da podr\u017ei rad postoje\u0107ih carinskih organa dr\u017eava \u010dlanica, izme\u0111u ostalog kroz kontinuirano a\u017euriranje podataka o uvozu i izvozu u okviru novog EU centra za carinske podatke, identifikovanje po\u0161iljaka visokog rizika koje ulaze na tr\u017ei\u0161te EU i olak\u0161avanje sprovo\u0111enja carinskih kontrola.<\/p>\n

    Pored toga, nova uprava \u0107e koordinisati upravljanje kriznim situacijama na nivou EU u oblasti carina, kao i utvr\u0111ivanje prioritetnih oblasti kontrole i kriterijuma rizika.<\/p>\n

    EU centar za carinske podatke kao osnova novog sistema<\/strong><\/h3>\n

    EU centar za carinske podatke zami\u0161ljen je kao jedinstveno digitalno okru\u017eenje za prikupljanje i analizu carinskih podataka, sa ciljem obezbe\u0111ivanja nesmetanog protoka robe u i iz Evropske unije.<\/p>\n

    Njegova funkcija ne\u0107e biti samo tehni\u010dke prirode. Centar \u0107e predstavljati klju\u010dni alat za upravljanje rizicima na nivou cele EU, pri \u010demu \u0107e sve dr\u017eave \u010dlanice imati pristup istim podacima u realnom vremenu. Time \u0107e biti omogu\u0107eno br\u017ee, doslednije i efikasnije reagovanje na carinske i bezbednosne rizike.<\/p>\n

    Predvi\u0111eno je da centar postane operativan za robu iz oblasti elektronske trgovine od 1. jula 2028. godine, dok bi puni obuhvat svih kretanja robe trebalo da bude postignut do 1. marta 2034. godine.<\/p>\n

    Nove obaveze za platforme elektronske trgovine<\/h3>\n

    Posebno zna\u010dajan segment reforme odnosi se na platforme elektronske trgovine<\/strong> i prodavce koji omogu\u0107avaju prodaju robe na daljinu iz zemalja van EU direktno kupcima u Uniji.<\/p>\n

    Prema novim pravilima, takvi subjekti \u0107e se smatrati uvoznicima<\/strong>, \u0161to zna\u010di da \u0107e snositi znatno \u0161iri spektar obaveza nego do sada. Oni \u0107e biti du\u017eni da:<\/p>\n

      \n
    • dostave carinskim organima sve potrebne podatke;<\/li>\n
    • plate ili garantuju za sva relevantna davanja;<\/li>\n
    • obezbede da roba bude uskla\u0111ena sa pravom EU.<\/li>\n<\/ul>\n

      Istovremeno, ove kompanije mora\u0107e da budu osnovane u EU ili da imaju zastupnika sa sedi\u0161tem u EU koji poseduje status ovla\u0161\u0107enog privrednog subjekta (AEO) ili status pouzdanog trgovca. Ovakvo re\u0161enje ima za cilj da ograni\u010di kori\u0161\u0107enje formalno postoje\u0107ih, ali fakti\u010dki neaktivnih ili netransparentnih pravnih lica.<\/p>\n

      Uvo\u0111enje kategorije \u201etrust and check\u201d trgovaca<\/h3>\n

      Reforma predvi\u0111a i novu kategoriju za najtransparentnije i najpouzdanije kompanije \u2014 \u201etrust and check\u201d trgovce.<\/p>\n

      Privredni subjekti koji dostavljaju sveobuhvatne informacije o kretanju robe i njenoj uskla\u0111enosti, uz ispunjenje dodatnih strogih kriterijuma, mo\u0107i \u0107e da koriste pojednostavljene postupke u oblasti privremenog sme\u0161taja i tranzita.<\/p>\n

      Za najpouzdanije kompanije predvi\u0111ena je i mogu\u0107nost da robu stave u slobodan promet u EU bez aktivne intervencije carinskih organa.<\/p>\n

      Istovremeno, ostaje na snazi i postoje\u0107i re\u017eim za ovla\u0161\u0107ene privredne subjekte (AEO), koji se zasniva na SAFE okviru standarda Svetske carinske organizacije (WCO).<\/p>\n

      Ukidanje praga za osloba\u0111anje od carine od 150 evra<\/h3>\n

      Jo\u0161 jedna va\u017ena promena odnosi se na ukidanje postoje\u0107eg praga od 150 evra, ispod kojeg roba trenutno mo\u017ee u\u0107i u EU bez obra\u010duna carinskih da\u017ebina.<\/p>\n

      Savet je o ovom pitanju postigao dogovor jo\u0161 u novembru 2025. godine, a nova pravila predvi\u0111aju da \u0107e se carinske da\u017ebine ubudu\u0107e obra\u010dunavati od prvog evra vrednosti po\u0161iljke pri njenom ulasku u EU.<\/p>\n

      Na taj na\u010din carinski re\u017eim \u0107e biti uskla\u0111en sa postoje\u0107im pravilima koja se primenjuju u oblasti poreza na dodatu vrednost (PDV).<\/p>\n

      Primena ove mere vezana je za po\u010detak rada EU centra za carinske podatke.<\/p>\n

      Nova naknada za rukovanje malim po\u0161iljkama<\/h3>\n

      Pored ukidanja praga za osloba\u0111anje od carine, reforma uvodi i novu fiksnu naknadu od 3 evra<\/strong> za robu sadr\u017eanu u malim po\u0161iljkama vrednosti do 150 evra<\/strong>, koje u EU ulaze prete\u017eno putem elektronske trgovine. Ova mera \u0107e po\u010deti da se primenjuje od 1. jula 2026. godine<\/strong>.<\/p>\n

      Prema procenama, \u010dak do 65% malih po\u0161iljaka<\/strong> koje trenutno ulaze u EU biva prijavljeno po ni\u017eoj vrednosti kako bi se izbeglo pla\u0107anje uvoznih da\u017ebina. Pored posledica po konkurentnost kompanija iz EU, postoje\u0107i prag je otvorio i pitanja za\u0161tite \u017eivotne sredine, jer je podsticao praksu razdvajanja po\u0161iljaka na veliki broj pojedina\u010dnih paketa.<\/p>\n

      Sankcije za povredu pravila EU<\/h3>\n

      Kompanije koje prekr\u0161e nova pravila mo\u0107i \u0107e da budu ka\u017enjene nov\u010danom kaznom u rasponu od najmanje 1% do najvi\u0161e 6% ukupne vrednosti robe koju su uvezle u EU tokom prethodne godine.<\/p>\n

      Pored nov\u010danih sankcija, carinski organi \u0107e imati ovla\u0161\u0107enje da:<\/p>\n

        \n
      • suspenduju, opozovu ili poni\u0161te status pouzdanog trgovca;<\/li>\n
      • ukinu ili ograni\u010de AEO status;<\/li>\n
      • ozna\u010de takve subjekte kao visokorizi\u010dne operatore.<\/li>\n<\/ul>\n

        Ovakav okvir ukazuje na nameru zakonodavca da uskla\u0111enost sa pravilima ne ostane samo formalna obaveza, ve\u0107 da bude podr\u017eana delotvornim mehanizmima nadzora i sankcionisanja.<\/p>\n

        Posledice za privredne subjekte sa Zapadnog Balkana<\/strong><\/h3>\n

        Za kompanije sa Zapadnog Balkana koje izvoze robu na tr\u017ei\u0161te EU, predlo\u017eene izmene mogu imati i olak\u0161avaju\u0107e i ote\u017eavaju\u0107e posledice.<\/p>\n

        Sa jedne strane, uspostavljanje jedinstvenog portala za dostavljanje carinskih podataka zna\u010di\u0107e da \u0107e privredni subjekti izvan carinske unije EU, nakon \u0161to centar za carinske podatke postane operativan, mo\u0107i da podnose relevantne informacije na jednom mestu, \u0161to bi trebalo da pojednostavi administrativne formalnosti.<\/p>\n

        Sa druge strane, platforme elektronske trgovine i drugi subjekti koji omogu\u0107avaju prodaju robe kupcima u EU mora\u0107e da preuzmu znatno ve\u0107i stepen odgovornosti za carinske obaveze, davanja i uskla\u0111enost robe sa pravom EU.<\/p>\n

        Dodatno, reforma jasno podsti\u010de model zbirnih po\u0161iljaka i kori\u0161\u0107enje skladi\u0161ta unutar EU. Prodavci i platforme iz tre\u0107ih zemalja prakti\u010dno se podsti\u010du da robu dopremaju u ve\u0107im koli\u010dinama i organizuju distribuciju sa teritorije EU, budu\u0107i da bi takav model mogao omogu\u0107iti ni\u017ee tro\u0161kove rukovanja i efikasnije carinske provere.<\/p>\n

        Zaklju\u010dna razmatranja<\/strong><\/h3>\n

        Nova reforma carinskog sistema EU predstavlja korak ka znatno centralizovanijem, digitalizovanijem i stro\u017eem regulatornom okviru. Iako \u0107e puna implementacija pojedinih elemenata biti fazna, odre\u0111ene mere \u2014 naro\u010dito nova naknada za male po\u0161iljke \u2014 po\u010de\u0107e da proizvode pravne i poslovne posledice ve\u0107 od 1. jula 2026. godine.<\/p>\n

        Za privredne subjekte izvan EU, uklju\u010duju\u0107i kompanije sa Zapadnog Balkana, ovo je trenutak za pravovremenu pripremu poslovnih i logisti\u010dkih modela, preispitivanje statusa uskla\u0111enosti i razmatranje mogu\u0107nosti sticanja statusa pouzdanog trgovca ili drugog oblika povla\u0161\u0107enog tretmana.<\/p>\n

        U praksi, oni subjekti koji se na vreme prilagode novom okviru \u0107e biti u boljoj poziciji da o\u010duvaju konkurentnost i nesmetan pristup tr\u017ei\u0161tu Evropske unije.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

        <\/div>\n
        \n
        <\/div>\n
        Autori: Anne MacGregor, Aleksandar Jovanovi\u0107<\/em><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n
        <\/div>\n","protected":false},"excerpt":{"rendered":"

        Dana 26. marta 2026. godine, Savet Evropske unije i Evropski parlament postigli su dogovor o sveobuhvatnoj reformi carinskog okvira EU. Re\u010d je o zna\u010dajnoj institucionalnoj i regulatornoj promeni kojom Evropska unija nastoji da odgovori na rastu\u0107i obim me\u0111unarodne trgovine, naro\u010dito u oblasti elektronske trgovine, kao i na potrebu za efikasnijim prikupljanjem carinskih da\u017ebina i sna\u017enijom kontrolom neuskla\u0111ene, opasne ili nebezbedne robe. Predlo\u017eene izmene bi\u0107e od neposrednog zna\u010daja i za privredne subjekte iz zemalja Zapadnog Balkana koji izvoze robu na tr\u017ei\u0161te Evropske unije, posebno imaju\u0107i u vidu nove obaveze u pogledu podataka, odgovornosti za uskla\u0111enost robe i tro\u0161kova uvoza. Klju\u010dni elementi […]<\/p>\n","protected":false},"author":21,"featured_media":48946,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[607,1534,1536,1201,1607,1824],"tags":[469,1825,621,667,669,465],"class_list":["post-48948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-evropska-komisija","category-evropsko-pravo","category-pravo-eu-trgovina-prosirenje","category-pravo-evropske-unije","category-najnovije","category-eu-law-sr","tag-gecic-law-firm-serbia-sr","tag-eu-law-sr","tag-european-commission-sr","tag-european-law-sr","tag-trade-sr","tag-news-sr"],"acf":[],"yoast_head":"\nDogovorena sveobuhvatna reforma carinskog okvira EU | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"Dana 26. marta 2026. godine, Savet Evropske unije i Evropski parlament postigli su dogovor o sveobuhvatnoj reformi carinskog okvira 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