The right for release from mandatory payment of import duties for passenger’s vehicle for war invalids
For release from the mandatory payment of import duties for the category of people with special needs (war invalids) who are entitled for the release as set forth by the Law No 04/L-054 for the martyr’s, invalids, veterans, members of Kosovo liberation army, civilian victims and their families status and rights, amended and supplemented by the Law No 04/L-172 as well as provisions from articles 76-81 of Annex “A” of the Customs and Excise Code of Kosovo No 03/L-109.
The current legislation in force on which grounds Kosovo Customs acts upon, has precisely stipulated the terms, ways and procedures of release from customs duties for the category of KLA War Invalids as well as handicapped persons.
Law No 04/L-054 in paragraph 2 of article 6 sets out, quotation: “Release from tax and customs for special vehicles for personal use (one vehicle in every 5 years as well as the orthopaedic equipment, are rights which are entitled for KLA invalids from groups I up to VII suitability with the disability rate determined by the article 10 of this Law” end of quotation.
This right to the KLA War Invalids based on the other legislation in force is recognized for the purpose of their re-socializing in their daily social life once in every 5 years. Since the vehicle released on these grounds is intended for personal use, this privilege shall not be used by any other person and either by personal escorts for the category of invalids also if (civilian) who due to the 100 % invalidity level are obliged to have an escort because the legislation in force did not include them in the release category.
The necessity to possess a driver’s licence is defined by the CEC, precisely with article 78, paragraph 2, clause b, third subsection where the registration document is required besides the note that the vehicle is for invalids, cannot be borrowed, rented or transferred to other persons, without fulfilling the condition that the authorized user of the vehicle shall provide the information regarding the name, surname and driver’s licence number, based on the fact that the benefit from the privilege is related to the personal use of the vehicle by the assignee itself.
This provision clearly defines the right for release from taxes and customs for KLA war invalids for special vehicles for personal use for the categories having the invalidity level or percentage of body damage from 20 % to 100 %, as its set forth by the paragraph 1 of article 10 of this Law.
The 5 years period, as determinative term within which the privilege of clearing vehicles without customs duties is defined in paragraph 2 of article 6 of the Law No 04/L-054, then also in the Internal Administrative Instruction of the Ministry of Economy and Finances where highlight is given to the right for release from customs import duties in view of articles 74-81 of Annex A of the Customs and Excise Code, shall be presumed by the KLA War Invalids who have the war invalid status recognized by the Republic of Kosovo Institutions while in article 5 highlight is provided on, quotation: Release from customs import duties is authorized once in every five years” end of quotation.