Laws and regulations
The outward processing procedure is regulated by the Kosovo* Customs and Excise Code, respective Article 148 to 164. The Kosovo* Customs and Excise Code is published in both Albanian and English language https://dogana.rks-gov.net/en/CUSTOMS-AND-EXCISE-CODE.
The outward processing procedure shall allow Kosovo* goods to be exported temporarily from Kosovo* in order to undergo processing operations and the products resulting from those operations to be released for free circulation with total or partial relief from import duties. The outward processing procedure shall be regulated by Article 148 to 164 of Customs Code of Kosovo*.
The outward processing procedure shall not be open to Kosovo* goods: whose export gives rise to repayment or remission of import duties; which, prior to export, were released for free circulation with total relief from import duties by virtue of end use, for as long as the conditions for granting such relief continue to apply.
Authorization to use the outward processing procedure shall be issued at the request of the person who arranges for the processing operations to be carried out. Authorization shall be granted only:
Period for re-import of compensating goods
The Customs shall specify the period within which the compensating products must be re-imported into Kosovo*. They may extend that period on submission of a duly substantiated request by the holder of the authorization.
Systems/methods used for calculation of import duties
The Customs shall set either the rate of yield of the operation or, where necessary, the method of determining that rate.
Documents, certificates, used during outward processing
The export procedure shall allow Kosovo* goods to leave Kosovo*. Exportation shall entail the application of exit formalities including commercial policy measures and, where appropriate, export duties. With the exception of goods placed under the outward processing procedure, all Kosovo* goods intended for export shall be placed under the export procedure. The cases in which and the conditions under which goods leaving Kosovo* are not subject to an export declaration may be determined in the Administrative Instruction implementing this Code. The export declaration must be lodged at the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment. Derogations may be determined in the Administrative Instruction implementing this Code. Release for export shall be granted on condition that the goods in question leave Kosovo* in the same condition as when the export declaration was accepted.
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