Customs clearance

Clearance of vehicles under a new decision – new excise

The Government of Kosovo has approved changes in the excise law which has begun to be implemented by 1 July 2011.

Customs fees and rates (10%) and VAT (16%) remain the same and apply the value of the vehicle.

The value of the vehicle (except new) determined by the Kosovo Customs Service through international catalogs on depreciation and vehicle values.

EXAMPLE

12 year old vehicle that has cubic engine to 2000cc with 2,500 estimated value is calculated as follows:

2500 x 10 % = 250 (customs tax)

+ 1000 (excise)

+ (2500+250+1000) x 16% = 600 (VAT)

Total of taxes = 1850 €

Seniority Until 2000cc 2001cc-3000cc Over 3001
0 years 0€ 500€ 500€
8 years 500€ 500€ 1000€
9 years 700€ 700€ 1500€
10 years 800€ 900€ 1800€
11 years 900€ 1100€ 2100€
12 years 1000€ 1300€ 2400€
13 years 1100€ 1500€ 2700€