Frequent questions
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Are goods intended for humanitarian purposes r
Pursuant to Customs and excise Code 03/L-109, Annex A, on exemption from import charges goods for Non-govermental organisations are exempt from import charges until such action is not misused or couse market competition.
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Which are Customs Duties and how much are they
Taxes to be paid while crossing Kosovo Border are:
A) Customs duty payable for goods while crossing the border, which is 10% of the total value of goods.
B) Excise duty is a separate selective duty charged to certain number of goods of free consume in order to get certain effects, which is payable per value of goods or according to the measurement (specific) unit.
C) VAT is a duty to be collected at the Border Crossing by Customs Service on behalf of Tax Administration and presents 16% of the value of goods.
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Which are papers I should posses for import or
Certificate on export-import (one should have available prior to import, which is received at the Office for registration of business located within Customs Service Headquarters), CMR-consignment note, invoice, packing list, EUR1-certificate on the origin of goods with Countries with which Kosovo has concluded Free Trade Agreement (currently with Macedonia, Albania, Croatia and Bosnia & Herzegovina).
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What are restrictions on import of vehicles
Based on the Law No 05/L-132, article 44, clause 2: Vehicles that are old more than ten (10) years cannot be imported in Kosovo.
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How is the value of vehicle determined?
The value of vehicle is determined:
A) based on the invoice if this presents real value of it;
B) Based on export declaration (SAD) from Customs authorities of country of export if presented value does not exceed so much the limit value defined by Kosovo Customs Catalogue, and
C) If none of above is accepted because of the low invoice value of vehicle, then the value of vehicle is determined based on catalogues available at Customs Service.
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How is released from payment vehicle dedicated
Vehicles release from payment is valid only to persons who:
a) Are in possession of document on incapability issued by competent institution.
b) Are not able to move legs and all steering commands are adapted to be used by hands
c) Want to import a vehicle suitable (adjusted) for that purpose by the country of export.
In this case vehicle is subject to age, which means given vehicle has to be only eight (8) years old from the date of first registration.Remark: Vehicles for persons with escort (who are not at all capable to drive vehicle) are not entitled to this release even they are in possession of certificate on incapability.
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From which duties I am released while if i impo
If goods are imported from countries members of CEFTA and import is proved by show of the certificate of origin of goods (EUR1) issued by related state then the importer will be released from Customs Duty of 10%.
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How and when am I entitled to complain on somet
Any time when you think that you are treated wrongly by any customs procedure, you may file written complain to the Customs Service, which could be submitted to the Customs Office or to the Customs Service Headquarter of UCS.
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What happens with goods confiscated?
Initially goods confiscated are stored at UCS warehouse. If it is about eat products deadline of use is ascertained first and Ministry of Agriculture is contacted (Veterinary-sanitary Agency) to check whether goods could be sold or not. If it is about other goods (also eat products) always when complain procedure is pending then decision is expected by the Legal Department or by Independent Board of Complains respectively.
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Are non-government organizations released from
Non-government organizations are not entitled to be released from Customs Duties, according to the Law no. 03/L-114 for VAT they have to pay VAT, while they are released from excise tax only for diesel, petrol, kerosene and ethanol according to Customs and Excise Code no. 03/L-109.
