**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:

  ------------------------------------------- ------------ ---------------
  **Description of goods**                    **HS         **Excise Tax
                                              Number**     Rate**

  Coffee prodict                              0901         ad valorem 30%

  Water and Soft drinks                       2202         ad valorem 10%

  Beer made from malt                         2203         0.15 euro per
                                                           liter

  Wines of fresh grapes including fortified   2204, 2205   0.20 euro per
  wines;\                                                  liter
  vermouth and other wine of fresh grapes                  
  flavored with\                                           
  plants or aromatic substances                            

  Other fermented beverages (for example      2206         0.15 euro per
  cider);\                                                 liter
  mixtures of fermented beverages & mixtures               
  of\                                                      
  fermented beverages & non-alcoholic                      
  beverages nespoi                                         

  Ethyl alcohol                               2207         1 euro per
                                                           liter

  Spirits, liquers, & spirituous beverages    2208         1 euro per
                                                           liter

  Cigarettes and manufactured tobacco         2402.20,     17 euros per
  products                                    2403         conventional
                                                           unit

  Cigars, cheroots, and cigarillos\           2402.1000    1 euro per
  containing tobacco                                       conventional
                                                           unit

  Motor spirit, spirit type jet fuel, other   2710.1131 to 30 cents per
  light oils                                  2710.1190    liter

  Petroluem Oils                              2710.11      27.5 cents per
                                              2710.19      liter

  Acyclic hydrocarbons                        2901         27.5 cents per
                                                           liter

  Cyclic hydrocarbons                         2902         27.5 cents per
                                                           liter

  Anti-knock preparations, oxidation          3811         27.5 cents per
  inhibitor, viscosity improvers,                          liter
  anti-corrosive preparation orother liquids               
  used for the same purpose as mineral oils                

  Paint thinners and solvents; prepared       3814         27.5 cents per
  paints or thinnes                                        liter

  Mixed alkylbenzenes and mixed               3817         27.5 cents per
  alkylnaphthalenes, other than thos of                    liter
  heading 2707 or 2902                                     

  Motor cars and other motor\                 8703         500 euro each
  vehicles principally designed for\                       
  the transport of persons\                                
  (other than those of heading no 8702)\                   
  including station wagons & racing cars                   
  ------------------------------------------- ------------ ---------------

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 nothing has been done to implement the
    legislation.\
    \
    **Membership In Free Trade Agreements**\
    To date, Kosovo has signed an free trade agreement (FTA) with
    Albania. Trade with Serbia and Montenegro and Macedonia is not
    subject to customs duties.\
    \
    **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,](../../../../../../../../C:/ceebic/thebasics/CertificateofOrigin.htm)
a [commercial
invoice,](../../../../../../../../C:/ceebic/thebasics/commercialinvoice.htm)
and a Bill of lading.

**Quotas**\
All quantitative restrictions on imports have been suspended by UNMIK

**Import Licenses**\
Import licenses are required in order to import pharmaceutical products
and tobacco products. A similar system will be implemented for import of
live animals and for the export of scrap metals.

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.](../../../../../../../../C:/ceebic/kosovo/amimaloriginform.htm)
    For poultry products, U.S. companies must complete a [Health
    Certificate](../../../../../../../../C:/ceebic/kosovo/poultryhealthcert.htm).

-   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.
>
> Last updated: *September 2005*
>
> **For additional information about export documentation, visit:
> [\"CEEBIC\'s Guide to the Basics of Export Documentation for Central
> and Eastern
> Europe.\"](../../../../../../../../C:/ceebic/thebasics/classexporters.htm)**
>
> [Click here for a list of Shipping Companies with service to Central
> and Eastern
> Europe](../../../../../../../../C:/ceebic/sbi/shipping.htm)