How to Export Guide to Kosovo

Customs Valuation

The following duties, taxes and other charges need to be paid to the UNMIK Customs Service, which oversees the customs services, to clear the product through Customs. All Customs duties and taxes must be paid in euros.

Duties
UNMIK introduced de facto an external trade regime and customs administration on September 3, 1999 when it set customs border controls in Kosovo. All goods face a flat 10% customs duty fee. Goods exported temporarily for repair and then reimported will be assessed customs duties only on the value of the repair.

*The duty is assessed on the CIF, or cost, insurance and freight.

Import Tax
There is no import tax in Kosovo.

Valued Added Tax (VAT)

All goods face a value added tax of 15%.

The value added tax is assessed on the CIF, or cost, insurance and freight of the good, plus the customs duties and excise taxes.

All duties and taxes must be paid in euros.

Excise Consumption, Luxury Tax
The following goods faces excise taxes:

The excise tax is assessed on the CIF, or cost, insurance and freight of they good, plus the customs duty.

Exemptions
The following goods are exempt from customs duties:

Pharmaceutical products;
Medical and surgical instruments and apparatus;
Stamps and valuable papers classified in heading 4907 of the harmonized customs tariff;
Agricultural fertilizer classified in chapter 31 of the harmonized customs tariff;
Goods imported by UNMIK, KFOR, UNHCR, ICRC, Red Cross and Red Crescent Societies, and NGOs registered with UNMIK with public benefit status;
Goods imported by foreign diplomatic and consular missions for their official use;
Goods funded from the proceeds of grants made to UNMIK by governments, government agencies, governmental or non-governmental organizations, in support of humanitarian and reconstruction programs and projects in Kosovo.

Temporary Entry
Kosovo permits the temporary importation of products for a specific purpose, which will be re-exported and have not undergone any change. Goods falling into this category will be assessed import duties at a rate of 3 percent for every month or fraction of a month during which the goods are under temporary importation procedure with partial relief.

Free Processing Zones/ Warehouses
Free Zones and free warehouses shall be parts of Kosovo or premises situated within Kosovo and seperated from the rest of Kosovo. The Director General, after consultation with the Government, may by Adminstrative Instruction, designate defined parts of Kosovo as a Type I or type II free zone or approve defined premises as a free warehouse and shall, in repect of each type I free zone or free warehouse designated, define their entry and exit points. As of 2004 Kosovo has introdued legislation for free processing zones, however since then UNMIK Customs did not receive any request by the private sector for opening of such zones or warehouses.

Membership In Free Trade Agreements
The main approach pursued to enhance liberalisation of the market and encourage trade is through negotiating and establishing Free Trade Agreements (FTAs) under the auspices of the Stability Pact for South Eastern Europe.
To date, Kosovo has signed a free trade agreement (FTA) with Albania and an interim free trade agreement (IFTA) with Macedonia. There are also ongoing negotiations for a FTA with Bosnia and Herzegovina and . Trade with Serbia and Montenegro is not subject to customs duties.

Full versions of FTA's can be found in the following link:
http://www.unmikcustoms.org/theme/pgtpl_1.aspx

Prohibited Imports
The importation of weapons and narcotics is prohibited.

Import Documentation
The Regulations for the Application of the Law on Customs require a that a Single Administrative Document (SAD) be completed by the importer. The SAD can only be obtained at the UNMIK Customs House in Pristina. Instruction on how to complete the SAD can be found at http://www.unmikcustoms.org/Upload/SAD.Eng.pdf In order for the SAD to be completed the following documentation will be needed: a certificate of origin, a commercial invoice, and a Bill of lading.

Quotas
All quantitative restrictions on imports have been suspended by UNMIK.
The European Union gave Kosovo preferential status by removing all quantitative restrictions on imports from Kosovo.

Import Licenses
Import licenses (certificates) are required in order to import into Kosovo, which can be obtained at the UNMIK Customs Service. At the border, importers need to produce to customs officials invoices, CMR, export declaration, EUR and CARNET.

A license is required to import pharmaceutical products and raw materials which will be processed into pharmaceutical products. Licenses can be obtained from the Kosovo Drug Regulatory Authority and are valid for 5 years.

All agricultural importers must obtain an import license from the United Nations Interim Administration Mission in Kosovo (UNMIK), Department of Agriculture, Division of Animal Production and Health. UNMIK will issue import licenses within 48 hours of receipt of applications.

Veterinary certificates are required for live animals and animal products except for meat and milk. U.S. companies must complete an application form for the import of food products of animal origin. For poultry products, U.S. companies must complete a Health Certificate.

Presently, there are no certification requirements for plants, but the Phytosanitary Division will soon require control certificates and certificates of origin for all imports. Once new regulations are in place, all agricultural products will have to enter with an import license and accompanying documentation.

UNMIK accepts USDA food safety inspection service certificates.
Standards and Quality Control

The Kosovo Drug Regulatory Authority has issued the following quality and safety requirements for pharmaceutical products (UNMIK regulation no. 52): (a) Every pharmaceutical product which is imported must be accompanied by a certificate ensuring product quality and safety (such as, a certificate according to the World Health Organization Certification Scheme on the Quality of Pharmaceutical Products Moving in International Commerce); (b) Documents justifying the use of the product in Kosovo; (c) Certificate of Analysis showing test results of a pharmaceutical product may be required in some circumstances; (d) The shelf life of imported pharmaceutical products must be at least one year from the delivery into Kosovo.

Export Licenses
Most high-tech western technology can flow into Central and Eastern Europe without a U.S. Export Licenses. However, the goods that need an export license are different for every individual country and are constantly changing. Generally, defense products and equipment such as optical equipment and software that may have a dual usage still require an export license. Export licenses can be obtained from the Bureau of Industry and Security (Or BIS at the US Department of Commerce). BIS coordinates the licensing process with the Departments of State and Defense.

If an exporter has a good that it believes may need a license, one must determine the Export Commodity Control Number (ECCN) from the manufacturer. One can also obtain this number from by filling out the BIS-748 Multipurpose Form. It can be obtained by calling BXA's form request line at (202) 482-3332. This form also serves as the application for the export license itself. BIS's telephone number for specific questions about Export Licenses is: (202)482- 4811.