Laws and regulations of the temporary warehousing regime

The temporary warehousing regime is governed by the Kosovo Customs and Excise Code, respective Article 54 to 57. The Kosovo Customs and Excise Code (KCEC) and Administrative Instruction for implementation of KCEC that are published in both Albanian and English language on https://dogana.rks-gov.net/en/CUSTOMS-AND-EXCISE-CODE

Procedure of authorization of temporary warehousing regime

Until such time as they are assigned a customs-approved treatment or use, goods presented to customs shall, following such presentation, have the status of goods in temporary storage.

Goods in temporary storage shall be stored only in places approved by the Customs under the conditions laid down by Customs. The procedure of authorization of temporary warehousing regime is described at AI no 11/2009, chapter V that can be found on Kosovo Custom’s website.

The Customs may require the person holding the goods to provide security with a view to ensuring payment of any customs debt which may arise under Articles 200 or 201 of Kosovo Customs and Excise Code.

Without prejudice to the provisions of Article 46, goods in temporary storage shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics.

The Customs shall without delay take all measures necessary, including the sale of the goods, to regularize the situation of goods in respect of which the formalities necessary for them to be assigned a customs-approved treatment or use are not initiated within the period determined in accordance with Article 53. 

The Customs may, at the risk and expense of the person holding them, have the goods in question transferred to a special place, which is under their supervision, until the situation of the goods is regularized. Articles 54 to 57 of Customs Code of Kosovo.

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