Kosovo

Specific Information

Temporary import regime for expatriates: Household goods imported by foreign workers are typically brought in under a temporary import regime, secured by a bank guarantee from the employer equivalent to the total customs duties. This means the goods must be re-exported when the assignment ends, or duties must be paid to convert to permanent import.

Duty on recently purchased items: Full duties are payable on goods identified on the customs export declaration (or added to the inventory) if bought less than 6 months prior to import.

Owner presence required. The owner must be present with passport at the customs terminal for clearance.

Regulatory update (August 2025): Kosovo removed customs duties on goods of US origin effective August 1, 2025.

Valued inventory note: Both the IAM and FIDI guides emphasize that the declared value for customs purposes must be different from (lower than) the insurance value. This is a critical instruction for the origin agent when preparing documentation.

Duties & Taxes

Customs duty rate: 10% customs duty applies to imports from countries without a free trade agreement with Kosovo. Most imports from CEFTA member countries are duty-free. EU-origin industrial goods are subject to phased tariff reductions under the SAA, with complete phase-out set for 2026.

VAT: The standard rate is 18%. A reduced rate of 8% applies to certain essential goods.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Copy of vehicle ID / registration card
• Sales certificate or original purchase invoice
• All documents required for personal effects (see above)

Specific Information

Vehicle age limit (FIDI 2023): Vehicles older than 10 years cannot be permanently imported into Kosovo for private clients and returning citizens. The IAM guide (2016) stated 6 years; the FIDI guide (December 2023) updated this to 10 years. Confirm the current threshold with the destination agent, as this may have been adjusted again.

Duties: Full duties and taxes apply to all private and returning citizen vehicle imports. There is no duty-free vehicle import for returning citizens.

Diplomats and international staff: No age limits apply to vehicles imported by diplomats or for temporary import by international staff working in Kosovo.

Vehicle details: The shipping documentation must include: model, type, chassis number, number of doors, year of production, fuel type, cubic centimetres, engine number, and colour.

Pets

• Vaccination record including current rabies vaccination
• Veterinary health certificate issued in the country of origin
• ISO 15-digit microchip recommended (ISO 11784 / Annex A to ISO 11785)

Microchip: Not strictly required but strongly recommended. The most accepted form is a 15-digit ISO-compliant chip.

Rabies vaccination: Required for all dogs and cats over 3 months of age, at least 30 days before travel. Pets must enter Kosovo before the expiration date of the vaccine. Titer test results and veterinary exemption letters are not accepted as substitutes.

Additional vaccinations: Dogs should be vaccinated against distemper, hepatitis, parvovirus, and parainfluenza. Cats should be vaccinated against feline viral rhinotracheitis, calicivirus, and panleukopenia.

Rabies titer test: Not required for entry from any country.

Quarantine: No quarantine for compliant pets. Non-compliant pets may be quarantined, returned, or euthanized at the importer's expense.

Health certificate: Must certify the pet is healthy and free from symptoms of contagious disease. Should be endorsed by the government veterinary authority in the origination country.

Special Categories