Imports
Importing into Kosovo: customs, VAT and excise
How a business imports goods into Kosovo: customs registration, brokers, duties, import VAT, excise, proof of origin and EU trade agreements.
Andi B. · · 3 min read
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Kosovo imports far more than it exports, and many businesses, from shops to builders, depend on imported goods. The cost of an import isn't just the supplier's price: transport, customs, VAT and sometimes excise can raise it considerably.
Who can import
Any business registered with ARBK can import. Before your first import:
- make sure your ARBK activities include trading or importing the goods in question (see NACE codes);
- register as an operator with Kosovo Customs using your business NUI;
- for regulated goods (food, medicines, chemicals, electrical equipment), check the permits or certificates required. See Business licences and permits.
What you pay on import
| Charge | Calculated on | Note |
|---|---|---|
| Customs duty | Customs value (goods + transport + insurance to the border) | By tariff code and origin |
| Excise | Quantity or value | Only fuel, tobacco, alcohol, vehicles and some other goods |
| Import VAT | Customs value + duty + excise | 18% or 8% |
Simplified example: you import goods worth €10,000, with €800 transport to the border, no preferential origin and 10% duty.
| Amount | |
|---|---|
| Customs value | €10,800 |
| Customs duty (10%) | €1,080 |
| VAT base | €11,880 |
| VAT (18%) | €2,138.40 |
| Total at customs | €3,218.40 |
If you're VAT-registered, the €2,138.40 is usually deductible as input VAT. But you need the cash at the moment of clearance. See NUI, fiscal number and VAT.
Origin and trade agreements
Kosovo has a Stabilisation and Association Agreement with the EU, is part of CEFTA and has trade agreements with several other countries. Goods originating in these countries are often imported duty-free, but only when origin is proven:
- with an EUR.1 certificate;
- or with an origin declaration on the invoice from an approved exporter.
Watch out: "bought in Germany" doesn't mean "of EU origin". A Chinese product sold from a German warehouse is of Chinese origin.
The customs broker
Most businesses work with a licensed customs broker, who:
- classifies the goods under the correct tariff code;
- prepares the customs declaration;
- deals with Customs during inspections;
- advises on missing documents.
A wrong tariff code is the most expensive mistake: you may pay more duty, or less and then a fine. Before choosing a broker, check their business on Kerko.
Common documents
- the supplier's commercial invoice;
- the transport document (CMR for road, bill of lading for sea, AWB for air);
- the packing list;
- proof of origin, when claiming preference;
- certificates for regulated goods (phytosanitary, veterinary, conformity).
After clearance
- Book the import invoice and customs declaration in your accounts; they're the basis for deductible VAT and the cost of goods.
- Label the goods under consumer protection rules, in the official languages.
- If you sell to consumers, issue fiscal receipts. See Fiscalisation in Kosovo.
Small imports for online shops
Many online shops start with small orders from international platforms. Even small shipments for a business are commercial imports and carry duty and VAT. Build them into your price from the start. See How to start an online business.
Frequently asked questions
What is the customs duty in Kosovo?
Customs duty depends on the product's tariff code and origin. Many goods carry duty of up to 10%, while goods of EU and CEFTA origin are often imported duty-free when origin is proven.
Is VAT paid on imports?
Yes. Import VAT is paid at customs on the value of the goods plus transport, insurance, duty and excise. VAT-registered businesses can usually deduct it as input VAT.
Do I need a customs broker?
It isn't always mandatory, but most businesses use a licensed customs broker, because the declaration, classification and documents take experience.
What is an EUR.1 certificate of origin?
A document proving that goods originate in the EU or a country with a trade agreement with Kosovo. With it, the goods may qualify for zero or reduced duty.
This article is for information only and is not customs advice. Duties, excise and procedures are set by the Customs and Excise Code, the customs tariff and Kosovo Customs guidance, and change over time.
- Imports
- VAT
