What is customs valuation?
The customs value of imported goods shall be the transaction value, which is the price actually paid or payable for the goods when sold for export to Kosovo, adjusted, where necessary, in accordance with Chapter 3, values of goods for customs purposes – Kosovo Customs Code, as well as Administrative Instruction no. 11/2009, provided:
a) that there are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which:
• are imposed or required by a law or by the public authorities in Kosovo,
• limit the geographical area in which the goods may be resold, or
• do not substantially affect the value of the goods;
b)  that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 36; and
d)  that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under paragraph 2.
 

The customs value of imported goods shall be the transaction value, which is the price actually paid or payable for the goods when sold for export to Kosovo, adjusted, where necessary, in accordance with Chapter 3, values of goods for customs purposes – Kosovo Customs Code, as well as Administrative Instruction no. 11/2009, provided: 

a)  that there are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which: 

  1. are imposed or required by a law or by the public authorities in Kosovo, 
  2. limit the geographical area in which the goods may be resold, or 
  3. do not substantially affect the value of the goods;

b)  that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; 

c)  that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 36; and 

d)  that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under paragraph 2. 

Laws and Regulation
The customs value of goods is regulated under Article 32 to 39 Kosovo Customs Code which is published in both languages Albanian and English on Kosovo Custom’s website.

Determination of customs base

The Kosovo Customs Code defines the following methods for determining the customs value of goods:

  • Method 1: Transaction value method
  • Method 2: The customs value of identical or similar goods
  • Method 3: The customs value of identical or similar goods
  • Method 4: The value based on the unit price
  • Method 5: Computed value method

Definition and calculation methods are described in Kosovo Customs Code, under Article 36 and 37

Where the customs value of imported goods cannot be determined by above mentioned methods, it shall be determined, on the basis of data available in Kosovo, using reasonable means consistent with the principles and general provisions of: 

  • •  The agreement on implementation of Article VII of the General Agreement on Tariffs and Trade of 1994;
  • •  Article VII of the General Agreement on Tariffs and Trade of 1994; 
 

Procedure

Goods brought into Kosovo shall be conveyed by the person bringing them into Kosovo without delay, by the route specified by the Customs and in accordance with their instructions, if any: 

  • •  to the customs office designated by the Customs  or to any other place designated or approved by those authorities; or, 
  • •  to a free zone, if the goods are to be brought into that free zone direct:
 

Documents

Goods presented to customs shall be covered by a summary declaration. The summary declaration shall be lodged once the goods have been presented to customs. The Customs may, however, allow a period for lodging the declaration which shall not extend beyond the first working day following the day on which the goods are presented to customs. The summary declaration shall consist of any commercial or official document which contains the particulars necessary for identification of the goods. All needed documents for Custom valuation can be downloaded on https://dogana.rks-gov.net/en/Administrative-Instruction-and-Annexes/Laws

Relevant institutions

KOSOVO CUSTOMS 

  • Boulevard "Bill Clinton" p.n. në Pristine
  • Website : https://dogana.rks-gov.net 
  • Tel:+381 (0)38/540-350 
  •        +381 (0)38/541-032 
  •        +381 (0)38/541-030