Kosovo

Kosovo Customs

Adress: "Bill Clinton" Boulevard p.n. Pristina

Phone: 038/540350 / 038/541032 / 038/541030

Kosovo’s transition to an open, market-based economy continues with an increasing degree of economic freedom. In a challenging regional economic environment, the landlocked economy has outperformed its neighbors, recording economic expansion every year since independence. Kosovo has adopted a constitutional fiscal rule to keep public debt from rising to unsustainable levels and has implemented competitively low corporate tax rates.

Customs Tariffs

Kosovo is a member state of the Central European Free Trade Agreement (CEFTA) and has expressed interest in seeking observer status in the World Trade Organization during 2016. Most agricultural equipment is imported free of customs duties, while an 18 percent VAT must be paid for construction materials coming from CEFTA members. Most imports from CEFTA countries are duty free, except for certain agricultural products, such as wheat. A 10 percent customs duty and 8 percent VAT must be paid on essential goods, while an 18 percent VAT must be paid on all other imported goods. In April 2016, Kosovo implemented a Stabilization and Association Agreement (SAA), which lifted customs duties on over 1044 agricultural and 487 fishery imports from the EU. Under the same agreement, customs tariffs on industrial imports will be phased out gradually over a period of 10 years.

VAT (Value Added Tax)

Almost all imports are subject to the Value Added Tax of 16% on the duty-paid value of the imported goods. However, certain goods are exempt from the VAT, whether either imported into Kosovo, or produced in Kosovo. TARIK indicates whether VAT is not collected on the importation of specific goods.

Administrative Procedure for Exporting Goods

Administrative procedures for the export of goods are a necessary cost of doing business. They ensure effective compliance with national and international laws and product safety, as well as the collection of accurate trade statistics. Exportation entails the application of exit formalities including all trade policy measures. In this case, customs controls relating to the application of prohibitions and restrictions will take account of the special nature of the situation. With the exception of goods placed under the outward processing procedure, all Kosovo goods intended for export are to be declared and placed under the Customs’ export procedure.

There are several steps before you start exporting the goods. These are:

1. Declaring Exports (Export declarations may be lodged at the customs office responsible for supervising the place where the exporter is established, or the customs office where the goods are packed or loaded for export shipment);

2. Preparing the Necessary Documents (customs goods declaration, commercial invoice, certificate of origin, licence and other certificates, depending on the product)

3. Paying Taxes and Import Duties

Additional Contacts

Kosovo Standardization Agency

Hafiz Gara, Chief Executive

Telephone: +381 (0)38 200 36 539; +377 (0)44 626 802

E-mail: hafiz.gara@rks-gov.net ; askinfo@ks-gov.net

Kosovo Accreditation Directorate

Osman Hajdini, Acting Director

Telephone: +381 (0)38 200 36 563

E-mail: osman.hajdini@rks-gov.net

Kosovo Department of Metrology

Blerim Sokoli, Department Director