The moves by Kosovo, a former Serbian province that declared independence a decade ago, have spiked tensions between the former war foes.
Belgrade has cast them as threats to Kosovo's 120,000-strong Serb minority.
"It is quite clear that the announcement of the formation of an army and the insistence on a 100 per cent tax on Serbian goods are intended to drive the Serb people out of Kosovo," Serbian President Aleksander Vucic said in a statement after meeting the Chinese ambassador.
He warned that the move could "lead to disaster, because Serbia cannot and will not calmly observe the destruction of the Serbian people".
Last month Pristina retaliated by slapping Serbian and Bosnian goods with the 100 per cent tariff.
Despite EU pressure to lift the measure, Kosovo has remained defiant.
Pristina has also provoked ire in Belgrade by announcing plans to create its own army.
Since the 1998-99 war that paved the way for its independence, Kosovo's security has been ensured by NATO-led international forces.
The process could take up to 10 years, according to officials.
Later on Tuesday, Belgrade's Partizan basketball team was barred from entering northern Kosovo, where it planned to join a Serb community protest against the tariff before playing a local team.
(This story has not been edited by Business Standard staff and is auto-generated from a syndicated feed.)