TRANSIT PROCEDURES

Many commercial activities involve moving goods from one place to another. Under the Transit Procedure, goods can be moved from one location to another within a country or between countries without the payment of duties and taxes. This requires that the movements take place under customs control.  When goods are moved from one customs office to another within one country or customs territory, this is referred to as national transit, and when the customs offices are in more than one country or customs territory, this is known as international transit.

The Transit Procedure is the customs procedure applied to goods arriving in the territory of Kosovo from another country, which are intended to pass through and exit the territory of Kosovo, to a third country (otherwise known as “international” or “through transit”).

The person or a firm responsible for any transit movement goods undertakes to move the transit goods from one specified point to another, to provide security to cover the duties and taxes that are at risk on a transit movement, and to prepare and lodge a customs transit declaration, along with the required supporting documentation.

TRANSIT PROCEDURE IN KOSOVO

The legal basis for the transit procedure is provided for in Articles 96-102 of the Customs Code.

Also, Articles 208 to 265 of the “Administrative Instruction No. 11/2009 Laying down provisions for the Implementation of the Customs Code” provide more specific details about transit movements, including information on transit guarantees, formalities at the office of departure, formalities en route, formalities at the office of destination, transit route itineraries, as well as simplified transit procedures for shipments by rail, by large containers, by air and by pipeline.

The person or a firm responsible for any transit movement goods undertakes to move the transit goods from one specified point to another, to provide security to cover the duties and taxes that are at risk on a transit movement, and to prepare and lodge a customs transit declaration, along with the required supporting documentation.

For the purposes of transit, the following definitions apply in Kosovo:

  • ‘Office of Departure’ means the Customs office where declarations placing goods under the transit procedure are accepted;
  • ‘Office of Destination’ means the Customs office where goods placed under the procedure must be presented in order to end the transit procedure;
  • ‘Office of Guarantee’ means the office where the Customs decide that guarantees furnished by a guarantor will be lodged.