Laws and regulations
The inward processing procedure is regulated by the Kosovo* Customs and Excise Code, respective Article 118 to 132. The Kosovo* Customs and Excise Code is published in both Albanian and English language.
The inward processing procedure shall allow the following goods to be used in Kosovo* in one or more processing operations: non-Kosovo* goods intended for re-export from Kosovo* in the form of compensating products, without such goods being subject to import duties or commercial policy measures; goods released for free circulation with repayment or remission of the import duties chargeable on such goods if they are exported from Kosovo* in the form of compensating products.
Where paragraph 1 (b) is applied and the compensating products would be liable to export duties if they were not being exported or re-exported under an inward processing operation, the holder of the authorization shall provide a security to ensure payment of the duties should the import goods not be imported within the period prescribed.
The authorization shall be issued at the request of the person who carries out processing operations or who arranges for them to be carried out. The authorization shall be granted only:
Systems/methods used for calculation of import duties
The Customs shall set either the rate of yield of the operation or where appropriate, the method of determining such rate. The rate of yield shall be determined on the basis of the actual circumstances in which the processing operation is, or is to be, carried out. Where circumstances so warrant and, in particular, in the case of processing operation customarily carried out under clearly defined technical conditions involving goods of substantially uniform characteristics and resulting in the production of compensating products of uniform quality, standard rates of yield may be set in the Administrative Instruction implementing this Code on the basis of actual data previously ascertained. For further information regarding inward processing procedures, refer to: Articles 118 to 132 Customs Code of Kosovo*.
Documents, certificates, used during inward processing