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11Customs regime

Kosovo is an independent customs entity with a liberal trade regime.

Custom duties and border taxes are regulated across two layers as follows:

  • According to the Law Nr. 2003/03-L-109 on Customs and Excise Code, a general 10 percent flat rate is imposed on imports and zero percent on exports. Exemptions exist for imports of raw materials, a range of capital and intermediary goods, but also for pharmaceutical goods, which are zero rated.

  • Based on the Law Nr. 2003/03-L-109 there is an excise tax of between 10 and 50 percent of the value of the goods, varying according to product or a fixed amount per specified quantity, applied to coffee, soft drinks, beer, wines, ethyl, alcohol, spirits, liquors and other spirit beverages, cigarettes, other tobacco, cars, petrol, diesel for motor engines and kerosene.

The Customs Code is based on the EU custom code and is fully compliant with WCO agreed rules on customs procedures and the Harmonized Commodity Description and Coding System. It additionally allows the use of a number of business friendly trade-facilitating instruments such as:

  • Bonded warehousing – allowing storage in customs warehouse for non-domestic goods, without import duties being imposed. Under this procedure the goods may undergo any form of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.

  • Inward processing relief – allowing non-domestic goods which are intended for re-export from Kosovo to be used in Kosovo in one or more processing operations without such goods being subject to custom duties. This offers a great opportunity for outsourcing projects.

  • Processing under customs control - The procedure for processing under customs control allows goods which are not domestic goods to be used in Kosovo in operations which alter their nature or state, without being subject to import duties or commercial policy measures, and shall allow the products resulting from such operations to be released for free circulation at the rate of import duty appropriate to them.

  • Transit – permitting the movement of the goods, which do not originate in Kosovo from one point within Kosovo to another, without such goods being subject to custom duties.

  • Temporary admission – allowing the use in Kosovo, with total or partial relief from import duties, of goods which are non-domestic goods and intended for re-export without having undergone any change except normal depreciation.

  • Outward processing – allowing for domestic goods to be temporarily exported in order to undergo any processing operations, with the products resulting from such operations to be released for free circulation with total or partial relief from import duties.

For details concerning the import of goods please contact Kosovo Customs Service at www.unmikcustoms.org.

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