Laws and regulations of processing under customs control

Processing under customs control is regulated by the Kosovo Customs and Excise Code, respective Article 133 to 139. The Kosovo Customs and Excise Code is published in both Albanian and English language https://dogana.rks-gov.net/en/CUSTOMS-AND-EXCISE-CODE

Procedure of authorization of processing under customs control

The procedure for processing under customs control (Articles 133 to 139 Customs Code of Kosovo) shall allow non- Kosovo goods to be used in Kosovo in operations which alter their nature or state, without their being subject to import duties or commercial policy measures, and shall allow the products resulting from such operations to be released for free circulation at the rate of import duty appropriate to them. Such products shall be termed processed products.  The cases in and specific conditions under which the procedure for processing under customs control may be used shall be determined in the Administrative Instruction implementing this Code. 

Authorization for processing under customs control shall be granted at the request of the person who carries out the processing or arranges for it to be carried out. 

Authorization shall be granted only: 

• to persons established in Kosovo
• where the import goods can be identified in the processed products
• where the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure
• where use of the procedure cannot result in circumvention of the effect of the rules
concerning origin and quantitative restrictions applicable to the imported goods
• where the necessary conditions for the procedure to help create or maintain a processing
activity in Kosovo without adversely affecting the essential interests of Kosovo producers
of similar goods (economic conditions) are fulfilled. The cases in which the economic
conditions are deemed to have been fulfilled may be determined in the Administrative
Instruction implementing this Code. 

Where a customs debt is incurred in respect of goods in the unaltered state or of products that are at an intermediate stage of processing as compared with that provided for in the authorization, the amount of that debt shall be determined on the basis of the items of charge elements appropriate to the import goods at the time of acceptance of the declaration relating to the placing of the goods under the procedure for processing under customs control.

Where the import goods qualified for preferential tariff treatment when they were placed under the procedure for processing under customs control, and such preferential tariff treatment is applicable to products identical to the processed products released for free circulation, the import duties to which the processed products are subject shall be calculated by applying the rate of duty applicable under that treatment.

If the preferential tariff treatment referred to in paragraph 1 in respect of the import goods is subject to tariff quotas or tariff ceilings, the application of the rate of duty referred to in paragraph 1 in respect of the processed products shall also be subject to the condition that the said preferential tariff treatment is applicable to the import goods at the time of acceptance of the declaration of release for free circulation

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