(Extract from Law 03/L-109 Customs and Excise Code)
GOODS CONTAINED IN TRAVELLERS' PERSONAL LUGGAGE
1. Subject to Articles 46 to 49, goods contained in the personal luggage of travelers coming from another country shall be admitted free of import duties, provided such imports are of a noncommercial nature.
2. For the purposes of paragraph 1:
a) personal luggage' means the whole of the luggage which a traveler is in a position to submit to the Customs on his arrival in Kosovo, as well as any luggage submitted to this same authority at a later date, provided that evidence can be produced to prove that it was registered, at the time of the traveler's departure, as accompanied luggage with the company which transported it into Kosovo from the country of departure. Without prejudice to Article 112 (1) (b), portable containers holding fuel shall not constitute personal luggage;
b) imports of a non-commercial nature' means imports which:
- are of an occasional nature, and
- consist exclusively of goods for the personal use of the travelers or their families,
or of goods intended as presents; the nature and quantity of such goods should not
be such as might indicate that they are being imported for commercial reasons.
1. The relief referred to in Article 45 (1) shall, in respect of the goods listed below, apply subject to the following quantitative limits per traveler:
a) tobacco products:
- 200 cigarettes, or
- 100 cigarillos (cigars of a maximum weight of three grams each), or
- 50 cigars, or
- 250 grams of smoking tobacco, or
- a proportional assortment of these different products;
b) alcohols and alcoholic beverages:
- distilled beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80% volume and over: one liter, or
- distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, saké or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines: two liters, or a proportional assortment of these different products and
- still wines: two liters;
c) perfumes: 50 grams and toilet waters: 0,25 liter;
d) medicinal products: the quantity required to meet travelers' personal needs.
2. No relief for the goods referred to in paragraph 1 (a) and (b) shall be granted to travelers under 17 years old.
The relief referred to in Article 45 shall be granted up to a total value of 175 per traveler to goods other than those listed in Article 46.
Where the total value per traveler of two or more items exceeds the amounts referred to in Article 47, relief up to those amounts shall be granted for such of the items as would, if imported separately, have been granted relief, it being understood that the value of an individual item cannot be split up.