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.
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