Kosovo Customs Import Duty Calculator (Dogana e Kosoves)
Determine CIF customs valuation, 10% standard customs tariff (or 0% EU SAA / CEFTA), excise, and 18% Import TVSH under Kosovo Customs Code.
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Flete-Llogaritja e Zhdoganimit (DUD) Dogana e Kosoves
| Lloji i Takses | Baza Llogaritese | Shuma (EUR €) |
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❓ Pyetjet me te Shpeshta Ligjore (FAQ)
How is customs clearance value (CIF) established by Kosovo Customs (Dogana e Kosoves)?
Kosovo Customs values imported goods on a CIF basis (Cost, Insurance, Freight). Customs duty is applied directly to the CIF value. Excise tax (if applicable) is added, and Import VAT (TVSH at 18% standard or 8% reduced) is subsequently applied to the compound sum of (CIF Value + Customs Duty + Excise).
When does an import qualify for 0% customs duty under the EU SAA in Kosovo?
Under the EU-Kosovo Stabilisation and Association Agreement (SAA) and CEFTA agreements, goods originating in European Union member states or CEFTA countries accompanied by a valid EUR.1 Certificate of Origin qualify for 0% preferential customs tariffs on qualifying industrial and agricultural items.
What is the standard customs import tariff rate for third countries (MFN)?
For goods imported from non-preferential third countries (such as China, USA, or Turkey without specific bilateral exemptions), the standard Most-Favoured-Nation (MFN) customs tariff in Kosovo is 10% of the CIF value.
What goods are subject to excise tax (Akciza) upon import to Kosovo?
Excise duty is levied on passenger motor vehicles (graduated by engine displacement and age), petroleum and fossil fuels, alcoholic beverages, and tobacco products, calculated either as a specific rate per unit/liter or an ad valorem percentage.
Can registered VAT businesses in Kosovo reclaim the 18% Import TVSH?
Yes. Enterprises registered for VAT with the Tax Administration of Kosovo (ATK) can deduct the 18% Import VAT paid at the border terminal as input VAT (TVSH e zbritshme) against their domestic output VAT liability on their monthly VAT declaration.
Engr. Muhammad Shahzad
Verified Western Balkan Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Western Balkan labor standards, Kosovo Pension Savings Trust (Trusti / KPST) architectures, Tax Administration of Kosovo (ATK / TAK) withholding schedules, and ERO energy tariff regulations under Republic of Kosovo statutes.