The Custom Service controls the imports and exports by enabling protection of the economy and trademark, as well as generates accurate statistics on foreign trade.  

Border taxes and customs duties are regulated by the Customs and Excise Code of Kosovo, Law No. 03 / L-109. Also specific laws issued by the customs taxes (partial or final) are applied by customs.

Kosovo's customs tax on the imports is 10% and 0% for export.

According to the Stabilization and Stability Agreement (SAA) with the European Union (EU), for goods with EU origin, tax of 9% are variable depending on other levels of the stages, depending on the year of agreement and the tariff number.

0% for goods imported from CEFTA state countries

8 - 18% added value tax

Variable excise taxes on products such as tobacco, oil, alcohol, etc.

For more details on the excise duties and taxes rates applied to some of the specific goods and imports of goods, please contact the Kosovo Customs Service through

Free Trade Agreements

Stabilization and Association Agreement (SAA) with European Union (EU) –is signed in October 2015 and is in power from 1st April 2016. (For more details on SAA you can find in: www//

  • Free Trade Agreement with EU (28 countries).
  • A market above 500 million – third largest in the world with population, after China and India
  • CEFTA (2006)
  • The Central European Free Trade Agreement (CEFTA) that includes 7 non-EU member states: Albania, Bosnia and Herzegovina, Kosovo, North Macedonia, Moldova, Montenegro and Serbia.
  • Population: 21 million

Generalized System of Preferences (GSP) Program with US, Japan and Norway

Free Trade Agreement with Turkey (awaiting ratification from Kosovo)