What is customs valuation?
The customs value of imported goods shall be the transaction value, which is the price actually paid or payable for the goods when sold for export to Kosovo**, adjusted, where necessary, in accordance with Chapter 3, values of goods for customs purposes – Customs Code, as well as Administrative Instruction no. 11/2009, provided:
a) that there are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which:
b) that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 36; and
d) that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under paragraph 2.
Laws and Regulation
|The customs value of goods is regulated under Article 32 to 39 Kosovo** Customs Code which is published in both languages Albanian and English on Custom’s website.|
Determination of customs base
The Customs Code defines the following methods for determining the customs value of goods:
Definition and calculation methods are described in Customs Code, under Article 36 and 37
Where the customs value of imported goods cannot be determined by above mentioned methods, it shall be determined, on the basis of data available , using reasonable means consistent with the principles and general provisions of:
Goods brought into Kosovo** shall be conveyed by the person bringing them into Kosovo** without delay, by the route specified by the Customs and in accordance with their instructions, if any:
Goods presented to customs shall be covered by a summary declaration. The summary declaration shall be lodged once the goods have been presented to customs. The Customs may, however, allow a period for lodging the declaration which shall not extend beyond the first working day following the day on which the goods are presented to customs. The summary declaration shall consist of any commercial or official document which contains the particulars necessary for identification of the goods. All needed documents for Custom valuation can be downloaded on https://dogana.rks-gov.net/en/Administrative-Instruction-and-Annexes/Laws