Does Kosovo have a Customs & Excise code?

Kosovo adopted a Customs and Excise Code in compliance with European Union and World Customs Organization standards in early 2009. Kosovo uses an integrated tariff schedule broken down into goods categories and applicable rates: Kosovo Customs.

What tariff schedule does Kosovo use?

Kosovo uses an integrated tariff schedule broken down into goods categories and applicable rates: Kosovo Customs. Detailed information on the SAA between Kosovo and the EU is available at: European Council - (SAA) Signed between the EU and Kosovo.

How is VAT regulated in Kosovo?

The VAT law and system in Kosovo is based on the EU Directive for VAT (Directive 2006/112/EC and its subsequent amendments). VAT legislation is regulated by Law No.05/L-037 ‘On Value Added Tax’ and the corresponding sub-legal acts. VAT is assessed on the price, insurance cost, and freight cost of the goods.

What is the excise tax in Kosovo?

These include petroleum, tobacco, and alcohol. The excise tax is applied as a flat percentage rate of the value of the item or as a pre-determined amount depending on the item. Information on Kosovo’s applicable excise taxes can be found in the Official Gazette – Law No. 03/L-220.

Are Kosovo imports tax free?

Most imports from CEFTA countries are duty free. For countries that Kosovo does not have a free trade agreement with, there is a 10 percent customs duty. There is also an eight percent VAT on essential goods and an 18 percent VAT on all other imported goods.

Is Kosovo a free trade country?

Kosovo is a member of the Central European Free Trade Agreement (CEFTA) and the World Customs Organization. Most imports from CEFTA countries are duty free. For countries that Kosovo does not have a free trade agreement with, there is a 10 percent customs duty.