Laws and regulations on customs warehousing?

Customs warehousing is regulated by Kosovo Customs Code, respective Articles 103 to 117 Customs Code of Kosovo and administrative instruction and annexes that can be downloaded on Kosovo Custom’s website

The customs warehousing shall allow the storage in a customs warehouse of:

1. Non-Kosovo goods, without such goods being subject to import duties or commercial policy measures;

2. Kosovo goods, where Kosovo legislation governing specific fields provides that their being placed in a customs warehouse shall attract the application of measures normally attached to the export of such goods.

What is subject of customs warehousing?

Customs warehouse means any place approved by and under the supervision of the Customs where goods may be stored under the conditions laid down.

What is the authorization procedure?

The warehouse keeper is the person authorized to operate the customs warehouse. The depositor shall be the person bound by the declaration placing the goods under the customs warehousing procedure or to whom the rights and obligations of such a person have been transferred.
Operation of a customs warehouse shall be subject to the issue of an authorization by the Customs, unless the customs operate warehouse themselves.
Any person wishing to operate a customs warehouse must make a request in writing containing the information required for granting the authorization, in particular demonstrating that an economic need for warehousing exists. The authorization shall lay down the conditions for operating the customs warehouse. Authorization procedure is regulated Kosovo Customs Code, Article 103and 117, the documents which should be fulfilled while requesting authorization of customs warehousing can be downloaded on

Type of customs warehouse

A customs warehouse may be either a public warehouse or a private warehouse. In charge for the administration of custom’s warehouses, a person shall be designated. This shall be the Administrator.

Responsibilities of the warehouse keeper.

a) Ensuring that while the goods are in the customs warehouse they are not removed from customs supervision;
b) Fulfilling the obligations that arise from the storage of goods covered by the customs
warehousing procedure; and  
c) Complying with the particular conditions specified in the authorization.
The rights and obligations of a warehouse keeper may, with the agreement of the Customs, be transferred to another person.  Articles 103 to 117 Customs Code of Kosovo

Relevant institutions

Bulevardin "Bill Clinton" p.n. në Prishtinë
Tel:     +381 (0)38/540-350
          +381 (0)38/541-032
          +381 (0)38/541-030