INTEGRATED TARIFF OF KOSOVO
VERSION 01.01.2017
1
FOREWORD
The Integrated Tariff of Kosovo (TARIK) consists of a Goods Nomenclature (codes and descriptions) based on the Harmonized System of the
World Customs Organization (W.C.O.) and on the Combined Nomenclature of the European Communities, as applicable on 1 January 2017.
Whereas certain specific Kosovo measures could not be dealt with in the framework of the Combined Nomenclature, it was necessary to create
additional subheadings on the TARIK-level (9th and 10th digit).
The schedules, in which is incorporated the Goods Nomenclature, form the Integrated Tariff of Kosovo.
The Goods Nomenclature, section notes, chapter notes, subheading notes and additional notes are legally binding.
(Code no. 03/l-109 Customs and Excise Code of Kosovo Administrative Direction No. 2005/15 of 19 August 2005)
All other items are provided for ease of reference only. In case of doubt or dispute, it is the current legal texts which are legally binding.
The Integrated Tariff of Kosovo (TARIK) consists of 3 parts:
- Part One:
Preliminary provisions
- Part Two:
Schedules
- Part Three: Annexes
By means of an Administrative Instruction issued by the Director General, Kosovo Customs Service will amend the Integrated Tariff of Kosovo
(TARIK) on a regular basis, to take account of new legislation.
The Integrated Tariff of Kosovo (TARIK) is available on the Website of Kosova Customs and in the form of a CD-ROM.
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SUMMARY
PART ONE — PRELIMINARY PROVISIONS
Section I —General rules
A.
B.
C.
D.
General rules for the interpretation of the Goods Nomenclature
Guidelines for the interpretation of the Goods Nomenclature
General rules applicable both to the Goods Nomenclature and to customs duties
Goods with preferential status
Application of preferential customs duties at import for goods with origin from countries that had ratified the agreement on amendment of and
accession to the Central European free trade agreement (CEFTA 2006)
Section II —Description of the TARIK
A.
B.
C.
D.
E.
F.
Structure of the Commodity code
Supplementary Units
Trade Policy Measures
Preferential rates of duty
V.A.T.
Excise Taxes
Section III —Special provisions
A.
B.
C.
D.
Civil aircraft and goods for use in civil aircraft
Pharmaceutical products
Containers and packing materials
Favorable tariff treatment by reason of the nature of the goods
Signs, abbreviations and symbols
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PART TWO —SCHEDULE
Section I
Live animals; animal products
Chapter 01
Chapter 02
Chapter 03
Chapter 04
Chapter 05
Live animals
Meat and edible meat offal
Fish and crustaceans, mollusks and other aquatic invertebrates
Dairy produce; birds ’eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Products of animal origin, not elsewhere specified or included
Section II
Vegetable products
Chapter 06
Chapter 07
Chapter 08
Chapter 09
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Edible vegetables and certain roots and tubers
Edible fruit and nuts; peel of citrus fruit or melons
Coffee, tea, mate and spices
Cereals
Products of the milling industry; malt; starches; inulin; wheat gluten
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Lac; gums, resins and other vegetable saps and extracts
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Section III
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
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Section IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22
Chapter 23
Chapter 24
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Sugars and sugar confectionery
Cocoa and cocoa preparations
Preparations of cereals, flour, starch or milk; pastrycooks’ products
Preparations of vegetables, fruit, nuts or other parts of plants
Miscellaneous edible preparations
Beverages, spirits and vinegar
Residues and waste from the food industries; prepared animal fodder
Tobacco and manufactured tobacco substitutes
Section V
Mineral products
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
Chapter 26 Ores, slag and ash
Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Section VI
Products of the chemical or allied industries
Chapter 28 Inorganic chemicals;
Organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31 Fertilizers
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter;
paints and varnishes; putty and other mastics; inks
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
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Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes,
prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes,
‘dental waxes ’and dental preparations with a basis of plaster
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Chapter 37 Photographic or cinematographic goods
Chapter 38 Miscellaneous chemical products
Section VII
Plastics and articles thereof; rubber and articles thereof
Chapter 39 Plastics and articles thereof
Chapter 40 Rubber and articles thereof
Section VIII
Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silkworm gut)
Chapter 41 Raw hides and skins (other than fur skins) and leather
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silkworm gut)
Chapter 43 Furskins and artificial fur; manufactures thereof
Section IX
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork
Chapter 44 Wood and articles of wood; wood charcoal
Chapter 45 Cork and articles of cork
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork
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Section X
Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap)paper or paperboard;
paper and paperboard and articles thereof
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap)paper or paperboard
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Section XI
Textiles and textile articles
Chapter 50
Chapter 51
Chapter 52
Chapter 53
Chapter 54
Chapter 55
Chapter 56
Chapter 57
Chapter 58
Chapter 59
Chapter 60
Chapter 61
Chapter 62
Chapter 63
Silk
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Cotton
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Man-made filaments; strip and the like of man-made textile materials
Man-made staple fibres
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Carpets and other textile floor coverings
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Knitted or crocheted fabrics
Articles of apparel and clothing accessories, knitted or crocheted
Articles of apparel and clothing accessories, not knitted or crocheted
Other made-up textile articles; sets; worn clothing and worn textile articles; rags
Section XII
Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof;
prepared feathers and articles made therewith; artificial flowers; articles of human hair
Chapter 64 Footwear, gaiters and the like; parts of such articles
Chapter 65 Headgear and parts thereof
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Chapter 66 Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof
Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Section XIII
Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Chapter 69 Ceramic products
Chapter 70 Glass and glassware
Section XIV
Natural or cultured pearls, precious or semi-precious stones, precious metals,metals clad with precious metal, and articles thereof;
imitation jewellery; coins
Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals,
metals clad with precious metal, and articles thereof; imitation jewellery; coins
Section XV
Base metals and articles of base metal
Chapter 72
Chapter 73
Chapter 74
Chapter 75
Chapter 76
Chapter 77
Chapter 78
Chapter 79
Chapter 80
Chapter 81
Chapter 82
Chapter 83
Iron and steel
Articles of iron or steel
Copper and articles thereof
Nickel and articles thereof
Aluminum and articles thereof
(Reserved for possible future use in the harmonized system)
Lead and articles thereof
Zinc and articles thereof
Tin and articles thereof
Other base metals; cermets; articles thereof
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Miscellaneous articles of base metal
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Section XVI
Machinery and mechanical appliances; electrical equipment; parts thereof;
sound recorders and reproducers, television image and sound recorders and reproducers,
and parts and accessories of such articles
Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers,
television image and sound recorders and reproducers, and parts and accessories of such articles
Section XVII
Vehicles, aircraft, vessels and associated transport equipment
Chapter 86 Railway or tramway locomotives, rolling stock and parts thereof;
railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electromechanical) traffic signaling equipment of all kinds
Chapter 87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Chapter 88 Aircraft, spacecraft, and parts thereof
Chapter 89 Ships, boats and floating structures
Section XVIII
Optical, photographic, cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus; clocks and watches;
musical instruments; parts and accessories thereof
Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;
parts and accessories thereof
Chapter 91 Clocks and watches and parts thereof
Chapter 92 Musical instruments; parts and accessories of such articles
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Section XIX
Arms and ammunition; parts and accessories thereof
Chapter 93 Arms and ammunition; parts and accessories thereof
Section XX
Miscellaneous manufactured articles
Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings;
lamps and lighting fittings, not elsewhere specified or included;
illuminated signs, illuminated nameplates and the like; prefabricated buildings
Chapter 95 Toys, games and sports requisites; parts and accessories thereof
Chapter 96 Miscellaneous manufactured articles
Section XXI
Works of art, collectors ’pieces and antiques
Chapter 97 Works of art, collectors ’pieces and antiques
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PART THREE — ANNEXES
Annex 01
LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY
THE WORLD HEALTH ORGANIZATION, WHICH ARE EXEMPTED OF CUSTOMS DUTY AND V.A.T.
Annex 02
LISTS OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 01, DESCRIBE THE SALTS,
ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS OR HYDRATES ARE EXEMPTED OF CUSTOMS DUTY AND V.A.T.,
ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN
Annex 03
SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE
CORRESPONDING INNS AND WHICH ARE EXEMPTED OF CUSTOMS DUTY AND V.A.T.
Annex 04
LISTS OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF
FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE EXEMPTED OF CUSTOMS DUTY AND V.A.T.
Annex 05
VETERINARY CERTIFICATES
Annex 06
PHYTOSANITARY CERTIFICATE
Annex 07
IMPORT AUTHORIZATIONS FOR NYLON BAGS ACCORDING TO THE DECISION NR. 20 date 09/07/2013
Annex 08
LICENCES AND CERTIFICATES FROM THE KOSOVO MEDICINES AGENCY (KMA)
Annex 09
LICENCES FOR PETROLEUM AND PETROLEUM PRODUCTS
Annex 10
IMPORT AUTHORIZATIONS FOR PRECURSORS (KMA)
Annex 11
IMPORT LICENSE FOR NARCOTIC DRUGS L3p (KMA)
Annex 12
IMPORT LICENSE FOR NARCOTIC DRUGS L3n (KMA)
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PART ONE
PRELIMINARY PROVISIONS
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SECTION I
GENERAL RULES
A. General rules for the interpretation of the Goods Nomenclature
Classification of goods in the Goods Nomenclature of the integrated Tariff of Kosovo (TARIK) shall be governed by the following principles:
1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined
according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise
require, according to the following provisions.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that,
as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to
include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented
unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or
substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference
to goods consisting wholly or partly of such material or substance.
The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be
effected as follows:
(a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However,
when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of
the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them
gives a more complete or precise description of the goods;
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(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3(a),shall be classified as if they consisted of the material or component which gives them their
essential character, in so far as this criterion is applicable;
(c) when goods cannot be classified by reference to 3(a)or (b),they shall be classified under the heading which occurs last in numerical order
among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which
they are most akin.
5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
(a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or
fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended,
shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the
whole its essential character;
(b) subject to the provisions of rule 5(a),packing materials and packing containers(1) presented with the goods therein shall be classified with the
goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or
packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those
subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the
same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires
otherwise.
(1)
The terms ‘packing materials ’and ‘packing containers ’mean any external or internal containers, holders, wrappings or supports other than
transport devices (e.g. transport containers), tarpaulins, tackle or ancillary transport equipment. The term ‘packing containers ’does not cover
the containers referred to in general rule 5(a).
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B. Guidelines for the interpretation of the Goods Nomenclature
For the classification of goods in the headings and subheadings covered by the first six digits of the commodity code, we refer to the current
Harmonized System Explanatory Notes of the World Customs Organization.
For the classification of goods in the subheadings covered by the seventh and eighth digits of the commodity code, we refer to the current
Explanatory Notes to the Combined Nomenclature of the European Communities.
For the classification of goods in the subheadings covered by the ninth and tenth digits of the commodity code, we refer to this Introduction, the
Additional Notes (TARIK) and the current Kosovo Law.
C. General rules applicable both to the Goods Nomenclature and to customs duties
1. The customs duties expressed as percentage rates are ad valorem duties.
Such a customs duty shall be calculated on the customs value of the imported goods.
The customs value of the imported goods shall be determined according to the methods described in Title II, Chapter 3 of the Customs
Excise Code of Kosovo (Law No.03/L-109of 11 November 2008).
and
2. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of
ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
3. Goods eligible for favourable tariff treatment by reason of their end-use:
Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise
be applicable to the goods, the said goods shall be classified in the TARIK-code referring to the end-use.
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D. Goods with preferential status
 Application of preferential customs duties at import for goods with origin from countries that had ratified the agreement on amendment of and
accession to the Central European free trade agreement (CEFTA 2006)

Since 26 July 2007 is applicable for goods with origin from: Republic of Albania (AL), the Republic of Moldova (MD), the Republic
of Montenegro (ME), the Republic of Macedonia (MK);

Since 24 October 2007 is applicable for goods with origin from Republic of Serbia (XS);

Since 22 November 2007 is applicable for goods from Bosnia and Herzegovina ( BA);

Since 01 July 2013 the Republic of Croatia is left CEFTA-2006, according to information Nr.372/28.05.2013
To receive the preferential status in the context of this Agreement, the origin of products is evidenced by a movement certificate EUR 1
or "declaration of origin" provided by exporters in accordance with Article 21 (1) Title V, as described in the Agreement CEFTA-2006
 The application of preferential customs duties on import of goods originating from countries which have ratified the Stabilization and
Association Agreement between the Republic of Kosovo, on one side, and the European Union and the European Atomic Energy Agency
(MSA 2016), on the other side by law No. 05 / L -069 according to the relevant annexes;
 Since 01 April 2016 is applicable for goods with origin from: Austria (AT), Belgium (BE), Bulgaria (BG), Croatia (HR), the
Republic of Cyprus (CY), Czech Republic (CZ), Denmark (DK ), Estonia (EE), Finland (FI), France (FR), Germany (DE),
Greece (GR), Hungary (HU), Ireland (IE), Italy (IT), Latvia (LV), Lithuania (LT ), Luxembourg (LU), Malta (MT), the Netherlands
(NL), Poland (PL), Portugal (PT), Romania (RO), Slovakia (SK), Slovenia (SL), Spain (ES), Sweden) SE ) and United Kingdom
(GB).
To receive the preferential status in the context of this Agreement, the origin of products is evidenced by a movement certificate
EUR 1 or "declaration of origin" provided by exporters in accordance with Article 21 (1) Title V, as described in the Agreement
stabilization and association Agreement (MSA 2016)
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SECTION II
DESCRIPTION OF THE TARIK
The Integrated Tariff of Kosovo, called TARIK, is based on the Harmonized System (HS) of the World Customs Organization (WCO) and on the
Combined Nomenclature of the European Communities and contains:
- The commodity code
- The description of the goods
- Obligatory required supplementary units (STATISTICAL OFFICE OF KOSOVO and EUROSTAT)
- A reference to the Kosovo Legislation with regard to different applicable import and/or export-Trade Policy measures
- The rates of the applicable customs duties
- the preferential rates of duty for countries that had ratified the agreement on amendment of and accession to the Central European free trade
agreement (CEFTA 2006),
- - The Republic of Albania (AL)
- - Bosnia and Herzegovina (BA)
- - Republic of Moldova (MD)
- - Republic of Montenegro (ME)
- - Republic of Macedonia (MK)
- - The Republic of Serbia (XS)
end Stabilization and Association Agreement between the Republic of Kosovo, on one side, and the European Union and the European Atomic
Energy Agency (MSA 2016), on the other side by law No. 05 / L -069
- -Since 01 April 2016 is applicable for goods with origin from: Austria (AT), Belgium (BE), Bulgaria (BG), Croatia (HR), the Republic of Cyprus
(CY), Czech Republic (CZ), Denmark (DK ), Estonia (EE), Finland (FI), France (FR), Germany (DE), Greece (GR), Hungary (HU), Ireland (IE), Italy
(IT), Latvia (LV), Lithuania (LT ), Luxembourg (LU), Malta (MT), the Netherlands (NL), Poland (PL), Portugal (PT), Romania (RO), Slovakia (SK),
Slovenia (SL), Spain (ES), Sweden) SE ) and United Kingdom (GB).
- The V.A.T.-rates
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- The Excise Tax – rates
A. Structure of the Commodity code
The Commodity code (TARIK-code) is mentioned in the first column and is structured as follows:
The first six digits shall be the code numbers relating to the headings and subheadings of the Harmonized System Nomenclature (WCO).
The seventh and eight digits shall identify the Combined Nomenclature subheadings of the European Communities.
The ninth and tenth digits shall be reserved for the use of subheadings resulting of the Kosovo legislation.
In the absence of a Kosovo TARIK-subdivision, the ninth and tenth digits shall be “00”.
Exceptionally, an additional TARIK-code of four digits may be used for the application of specific Kosovo measures which are not coded, or not
entirely coded (such as “Pharmaceutical products”).
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1
2
3
1
2
7
8
Combined Nomenclature (European Communities)
9
10
TARIK (Kosovo)
1
2
3
3
4
5
6
4
5
6
7
8
9
10
1
2
3
4
Harmonised System (HS) (WCO)
4
First Additional TARIK-code
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B. Supplementary Units
The supplementary units which are obligatory required for statistical purposes (STATISTICAL OFFICE OF KOSOVO and EUROSTAT) are
mentioned in the third column.
The following abbreviations have been used:
CCT
CEN
CTM
GFJ
GRM
KHO
KLT
KMA
KNE
KNI
KPH
KPO
KPP
KSD
KSH
KUR
LPA
LTR
MIL
MQM
MTK
CCT
MTQ
MTR
MWH
NEL
NPR
ct/l
100 p/st
c/k
gi F/S
g
Kg H2O2
1000 l
kg met.am.
kg/net eda
kg N
kg KOH
kg K2O
kg P2 O5
kg 90% sdt
kg NaOH
kg U
l alc. 100%
l
1000 p/st
1000 m3
m2
ct/l
m3
m
1000 kwh
ce/el
pa
Carrying capacity in tonnes (1)
Hundred items
Carats (1 metric carat =2 x 10-4 kg)
Gram of fissile isotopes
Gram
Kilogram of choline chloride (KG C5 H14 ClNO)
Kilogram of hydrogen peroxide (KG H2 O2)
Thousand litres (1000 Litres)
Kilogram of methylamines
Kilogram drained net weight
Kilogram of nitrogen
Kilogram of potassium hydroxide (caustic potash) (KG KOH)
Kilogram of potassium oxide (KG K2 O)
Kilogram of diphosphorus pentaoxide (KG P2 O5)
Kilogram of substance 90 %dry
Kilogram of sodium hydroxide (caustic soda) (KG NaOH)
Kilogram of uranium
Litre pure (100 %)alcohol
Litre
Thousand items
Thousand cubic metres
Square metre
Cubic metre
Metre
Thousand Kilowatt hours
Number of cells
Number of pairs
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PCE
TJO
-
(1)
p/st
TJ
Number of items
Terajoule (gross calorific value)
No additional unit required
‘Carrying capacity in tonnes ’(CCT) means the carrying capacity of a vessel expressed in tones, not including ships ’stores (fuel, equipment,
food supplies, etc.). Persons carried on board (crew and passengers) and their baggages are also excluded.
C. Trade Policy Measures
A brief reference to the Kosovo Legislation with regard to different applicable import and/or export-Trade Policy measures has been made in the
fourth and fifth columns.
-
-
“VET” means that a Veterinary Certificate, which shall be issued by the competent authority, is required according to the decision
5079/10.12.2012 from the AUV
“FIT” means that a Phytosanitary Certificate, which shall be issued by the competent authority, is required according to the decision
5079/10.12.2012 from the AUV
“L04” means that a License issued by the Kosovo Medicines Agency (KMA) is required.
“L05” means that the import of these Tobacco products, Export of tobacco products, besides unfermented unprocessed tobacco, import of
cigarette rolling papers and paper in shape of the tube with filter ( AI MTI No. 04/2016) can only be done by importers authorized by the
Kosovo Customs Service.
“L06” means that a license is required for the importation of petroleum and petroleum products into Kosovo and for the transportation of
petroleum and petroleum products onwards into Kosovo from the crossing of an border.
“L07” means License for Narcotics Importing and Exporting and License for Precursors Importing and Exporting issued by the Kosovo
Medicines Agency (KMA) is required for descriptions and synonyms presented in Table II, III and IV of LAW No. 02/L-128
“L08” Certificate of homologation of the vehicle type, administrative instruction no.2008/08 on vehicle homologation
“L09” Import authorizations for nylon bags according to the decision nr. 20 date 09/07/2013
“PRO” means prohibition.
The footnotes are referring to the applicable Law and the required Licenses/Certificates, which you may consult in Annexes 05 to 09.
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D. Preferential rates of duty
Applies by the agreement on amendment of and accession to the Central European free trade agreement (CEFTA 2006):
The Republic of Albania (AL), Bosnia and Herzegovina (BA), the Republic of Moldova (MD), the Republic
of Montenegro (ME), the Republic of Macedonia (MK) and the Republic of Serbia, and according to the Stabilization and Association
Agreement between the Republic of Kosovo, on one side, and the European Union and the European Atomic Energy Community (MSA
2016), on the other side according to Law no. 05 / L -069 by the respective annexes
The impact of those preferential Trade Agreements is mentioned in the seventh column.
Example:
Preferential rates of duty
Interpretation
CEFTA (AL, BA, MD, ME, MK, XS)
CEFTA : 0
AL, BA, MD, ME, MK, XS : 0
MSA: 0 end according to Law no. 05 / L 069 by the respective annexes
Preferential status (with EUR.1 or "declaration of origin" provided by exporters in accordance with
Article 21 (1) Title V): zero rate for CEFTA (AL, BA, MD, ME, MK, XS)
Preferential status (with EUR. Or "declaration of origin" provided by exporters in accordance with
Article 21 (1) Title V1): Zero rate for AL, BA, MD, ME, MK, XS
Preferential status (with EUR.1 or "declaration of origin" provided by exporters in accordance
with Article 21 (1) Title V): zero rate for AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE,
GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SL, ES, SE, GB
E. V.A.T.
The rates of V.A.T. applicable at the import / inflow of products are mentioned in the eighth column.
F. Excise Taxes
The rates of Excise Taxes applicable to the import / inflow of products are mentioned in the ninth column.
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Quantities and Strength of Alcoholic Products
(UNMIK Regulation No. 2006/8 of 28 February 2006 section 3)
Unless the contrary is proved:
(a) the quantity of and amount of alcohol in any alcoholic product shall be deemed to be as shown on any label attached to or printed on the
container containing the alcoholic product; and
(b) where no quantity or amount of alcohol is shown on any label attached to or printed on the container containing the alcoholic product, the
quantity and amount of 100% alcohol at 20oC shall be deemed to be as set out in the following table:
QUANTITIES AND AMOUNTS OF ALCOHOL:
Deemed
Alcoholic
Strength
Code
Deemed
Quantity
Beer made from malt
2203
33.3 cl
5 % by volume of
absolute alcohol at 20oC
Wine of fresh grapes, including fortified
wines; grape must other than that of
heading 2009
2204
75 cl
12.5% by volume of
absolute alcohol at 20oC
Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances
2205
70 cl
20% by volume of
absolute alcohol at 20oC
Other fermented beverages (for
example, cider, perry, mead); mixtures
of fermented beverages and mixtures of
fermented beverages and non-alcoholic
beverages, not elsewhere specified or
included
2206
75 cl
5% by volume of
absolute alcohol at 20oC
Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs and
other spirituous beverages
2208
1 litre
40% by volume of
absolute alcohol at 20oC
Description
23
SECTION III
SPECIAL PROVISIONS
A. Civil aircraft and goods for use in civil aircraft
1. Relief from customs duty is provided for:
— civil aircraft,
— certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding,
modification or conversion,
— ground flying-trainers and their parts, for civil use.
These goods are covered by headings and subheadings listed in tables in paragraph 5.
2. For the purposes of paragraph 1, first and second indent, “civil aircraft” means aircraft other than aircraft used in military or similar services in
Kosovo which carry a military or non-civil registration.
3. For the purposes of paragraph 1, second indent, the expression “for use in civil aircraft” shall include goods for use in ground flying trainers for
civil use.
4. The relief from customs duties shall be subject to the conditions laid down in art.3 of the Administrative Instruction laying down the provisions
for customs procedures.
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5. Goods eligible to this relief of customs duties are covered by the following headings or subheadings:
3917 40, 4011 30, 4012 13, 4012 20, 4017 00, 6812 99, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49,
8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90,
8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51,
8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50,
8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8479 90, 8483 10, 8483 30, 8483 40,
8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10,
8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80,
8518 10, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8519 81 95, 8521 10, 8526, 8528 42, 8528 52, 8528 62,
8529 10, 8531 10 95, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40,
8803 10, 8803 20, 8803 30, 9001 90, 9002 90, 9014 10, 9025, 9029 20 38, 9030 31, 9030 33, 9030 89, 9032,
9104.
For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in column 2:
Subheading
3917 2190, 3917 2290, 3917 2390, 3917 2900, 3917 31, 3917 33,
3917 3900, 7413 00, 8307 10, 8307 90
4008 29
4009 12, 4009 22, 4009 32, 4009 42
3926 90, 4016 10, 4016 93, 4016 99
4504 90, 4823 90
6812 80
6813 20, 6813 81, 6813 89
7007 21
7322 90
7324 90
7608 10, 7608 20
8108 90
8415 90
8419 90
8479 89
8501 20, 8501 40
8501 31
Description
With fittings attached
Profile shapes, cut to size
Suitable for conducting gases or liquids
For technical uses
Gaskets, washers and other seals
Other than clothing, clothing accessories, footwear, headgear, paper,
millboard, felt or compressed asbestos fibre jointing, in sheets or rolls
With a basis of asbestos or other mineral substances
Windshields, not framed
Air heaters and hot-air distributors (excluding parts thereof)
Sanitary ware (excluding parts thereof)
With fittings attached, suitable for conducting gases or liquids
Tubes and pipes, with fittings attached, suitable for conducting gases or
liquids
Of air-conditioning machines of subheading 8415 81, 8415 82 or
8415 83
Parts of heat exchange units
Hydropneumatic batteries; mechanical actuators for thrust reversers;
toilet units specially designed; air humidifiers and dehumidifiers;
servomechanisms, non-electric; non-electric starter motors; pneumatic
starters for turbojets, turbopropellers and other gas turbines;
windscreen wipers, non-electric; propeller regulators, non-electric
Of an output exceeding 735 W but not exceeding 150 kW
Of an output exceeding 735 W, DC generators
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8501 33
8501 34
8501 51
8501 53
8516 8020
8522 90
8529 90
8536 70
8543 7090
8803 9090
9020 00
9029 10
9029 90
9109 10, 9109 90
9405 10, 9405 60
9405 92, 9405 99
Motors of an output not exceeding 150kW and generators
Generators,of an outputexceeding 375kw
Of an output exceeding 735 W
Of an output not exceeding 150 kW
Assembled only with a simple insulated former and electrical
connections, used for anti-icing or de-icing
Assemblies and sub-assemblies consisting of two or more parts or
pieces fastened or joined together, for apparatus of subheading
8520 90
Assemblies and sub-assemblies consisting of two or more parts or
pieces fastened or joined together, for apparatus of heading 8526
Connectors of plastics for optical fibres, optical fibre bundles or cables
Flight recorders, electric synchros and transducers, defrosters and
demisters with electric resistors
Including gliders
Excluding parts
Electric or electronic revolution counters
Of revolution counters, speed indicators and tachometers
Of a width or diameter not exceeding 50 mm
Of base metal or of plastics
Of the articles of subheading 9405 10 or 9405 60, of base metal or of
plastics
6. The goods as mentioned in paragraph 5 are integrated in the TARIK by subheadings with a footnote reference in the following terms
“Entry under this subheading is subject to the conditions laid down in Part C of Annex 1 of LAW NO. 04/L-163 and subsequent amendments”.
B. Pharmaceutical products
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1. Exemption from customs duty and V.A.T. is provided for pharmaceutical products of the following categories:
(a) Pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international
non-proprietary names (INNs) listed in Annex 01;
(b) Salts, esters and hydrates of INNs which are described by combining INNs of Annex 01 with prefixes or suffixes of Annex 02,provided such
products are classifiable in the same 6-digit HS-subheadings as the relevant INN;
(c) Salts, esters and hydrates of INNs which are listed in Annex 03 and which are not classifiable in the same 6-digit HS-subheadings as the
corresponding INNs;
(d) Pharmaceutical intermediates, i.e. compounds of a kind used in the manufacture of finished pharmaceutical products which are covered by
the
CAS RN and the chemical names, listed in Annex 04.
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2. Special cases:
(a) INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organization
(WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by
the INN will be subject to customs duty- and V.A.T.-free treatment;
(b) Where a product of Annex 01 or Annex 04 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for
customs duty- and V.A.T.-free treatment;
(c) Double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 01 with a prefix or suffix of Annex 02
qualify for customs duty- and V.A.T.-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:
Example: alanine methyl ester, hydrochloride;
(d) Where an INN of Annex 01 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for customs dutyand V.A.T.-free treatment:
Example: oxprenoate potassium (INN): duty-free
oxprenoate sodium: not duty-free.
(e) An import license from the Kosovo Medicines Agency (KMA), mentioning the exact description of the pharmaceutical product,
as specified in the Annexes 01 to 04.
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C. Containers and packing materials
The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put
Into free circulation at the same time as the goods which they contain or with which they are presented.
1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative
rule 5, they shall be:
(a) Chargeable at the same rate of customs duty as the goods:
— where such goods are subject to an ad valorem customs duty, or
— where they are to be included in the dutiable weight of the goods;
(b) admitted free of customs duties:
— where the goods are free of customs duty, or
— where the goods are dutiable otherwise than by reference to weight or value, or
— where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
2. Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several
different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable
weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.
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D. Favourable tariff treatment by reason of the nature of the goods
1. Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:
— Pure-bred breeding live animals;
— Seeds, sets of onions, goods for sowing.
2. Pure-bred breeding live animals:
For the purpose of classifying live animals in the appropriate headings for pure-bred breeding animals and for the purpose of collecting import
duties and V.A.T., a live animal shall be considered a pure-bred breeding animal falling within TARIK-codes 0101 2100 00, 0102 2110 00,
0102 2130 00, 0102 2190 00, 0103 1000, 0104 1010 00 as appropriate provided that in Part II of the required
Veterinary Certificate (See Annex 5) is specified that the live animal is for breeding.
The zero rate is granted when also complying with the conditions laid down in Article 196/197 of Customs CS/A.I. No. 11/2009.
3. Seeds, sets of onions, goods for sowing:
For the purpose of classifying goods in the appropriate headings for seeds, for sets of onions or for goods for sowing and for the purpose of
collecting import duties and V.A.T., goods shall be considered a seed, a set of onions or a good for sowing falling within TARIK-codes
0701 1000 00, 0703 1011 00, 1001 9110 00, 1001 9120 00, 1002 1000 00, 1003 1000 00, 1004 1000 00, 1005 1018 00 until 1005 1090 00,
1201 1000 00, 1206 0010 00 and heading 1209, provided that the required Phytosanitary Certificate (See Annex 6) is specifying that
the goods are actually intended for sowing or are seeds or are sets of onions.
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SIGNS, ABBREVIATIONS AND SYMBOLS
b/f
cm/s
€
INN
INNM
ISO
Kbit
kg/br
kg/net
kg/net eda
kg/net mas
MAX
Mbit
MIN
ml/g
mm/s
PRO
Bottle flask
Centimeter (s) per second
Euro
International non-proprietary name
International non-proprietary name modified
International Organization for Standardization
1 024 bits
Kilogram, gross
Kilogram, net
Kilogram drained net weight
Kilograms net, of dry matter
Maximum
1 048 576 bits
Minimum
Milliliter (s) per gram
Millimeter (s) per second
Prohibition
RON
L08
Research octane number
means that a Veterinary Certificate, which shall be issued by the competent authority, is required according to the decision
5079/10.12.2012 from the AUV (Food end Veterinary Agency)
means that a Phytosanitary Certificate, which shall be issued by the competent authority, is required according to the decision
5079/10.12.2012 from the AUV (Food end Veterinary Agency)
Regulation No. 2004/23 of 7 July 2004 on the promulgation of the Law on medicinal products and medical divices.
A License issued by the Kosovo Medicines Agency ( KMA ) is required (See Annex 8).
The Law No. 03/L-220 12.07.2010, on Excise Taxes on Tobacco Products in Kosovo.
Import can only be done by importers authorized by the Kosovo Customs .
License is required for the importation of petroleum and petroleum products in Kosovo by Administrativ Instruction Nr, 07/2010
LAW No. 02/L-128 License for Narcotics Importing and Exporting and License for Precursors Importing and Exporting issued
by the Kosovo Medicines Agency (KMA) is required for descriptions and synonyms presented in Table II, III and IV of LAW
No. 02/L-128
Certificate of homologation of the vehicle type, administrative instruction no.2008/08 on vehicle homologation
L09
Import authorizations for nylon bags according to the decision nr. 20 date 09/07/2013
-
Not applicable
VET
FIT
L04
L05
L06
L07
Note:A heading number placed between square brackets in the first column of the schedule indicates that the heading has been deleted (for example, heading [1519]).
31