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Customs and excise duties exemption for manufacturers in Kosovo

Tax News

KPMG's Tax News outline and highlight legislative changes and trends in the area of tax.


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Based on two decisions of the Government of Kosovo, starting from 1 January 2018, manufacturers registered in Kosovo who benefit from the value added tax (VAT) deferral scheme may also be exempt from the payment of customs and excise duties for certain imports made in the course of their business activity.

The customs duties exemption will be applicable to the import of raw materials, semi-finished products, production lines and information technology equipment.

In addition, an excise duty exemption for any energy sources used in the manufacturing processes is also available.

The exemptions are applicable regardless of whether the import is made by the manufacturer or authorized contractors. If the import is carried out by an authorized contractor, the customs declaration should also include the name of the manufacturer benefiting from the exemption.

© 2019 KPMG Albania Shpk, an Albanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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