UNMIK/DIR/1999/1
The Special Representative of the Secretary-General
(SRSG),
Pursuant to the authority given to him under section 6 of UNMIK Regulation No. 1999/3 on the Establishment of the Customs and Other Related Services in Kosovo,
Hereby gives the following Administrative Direction:
Section 1
1.1
Customs
Duties
The existing tariff and the law on customs tariff,
based on the Harmonized System of the World Customs Organization, shall until
further notice be applicable with the following amendments:
1.1.1 Amendments
to column 4 of the tariff (Customs Duty Rate)
Pursuant to UNMIK Regulation
No. 1999/3 of 31 August 1999, section 1.1, the following rates for imported
goods are applicable. All goods of any type destined for Kosovo and which
are not subject to any import ban under current laws, are subject to a customs
rate equal to ten percent (10%), for a transitional period, with the exception
of the goods listed in Annex I attached hereto, for which the customs rate
equals zero percent (0%).
1.1.2 Amendments
to column 5 (Export Regime) and column 6 (Import Regime) of the tariff:
|
(a) |
LB1: |
The necessary permission shall be required by the competent UNMIK authority |
|
(b) |
D: |
UNMIK Customs Services shall issue an import/export certificate to authorize the importation/exportation of goods |
|
(c) |
D1 or D2: |
Special authorization from UNMIK Customs Services shall be required |
|
(d) |
D3 or D4: |
To be substituted by D |
|
(e) |
KK, KV, LB3 and LB4: |
To be substituted by LB |
1.1.3
Article
3 of the existing tariff law shall be suspended with immediate effect.
1.2 Excise
Duties
Pursuant to UNMIK Regulation
No. 1999/3 of 31 August 1999, section 1.2, the existing excise duties
shall be suspended. All goods that are imported and destined for Kosovo, shall
be subject to excise duties, as indicated in Annex II attached hereto. Such
excise duties shall, for administrative reasons, be collected at the border
posts.
1.3 Sales
tax
Pursuant to UNMIK Regulation
No. 1999/3 of 31 August 1999, sections 1.3 and 1.4, as a temporary measure,
a sales tax shall be levied at a rate of fifteen percent (15%) on the taxable
value of all imported goods destined exclusively for Kosovo, with the exception
of those listed in Annex III attached hereto.
For the purpose of calculating the sales tax, the value of all imported
goods shall consist of the total customs value, including customs and excise
duties.
1.4 Allocation
of Revenues
Pursuant to UNMIK Regulation
No. 1999/3 3 of 31 August 1999, section 3, the revenue derived from customs
and excise duties and sales tax on goods destined for Kosovo shall be allocated
to the Kosovo budget.
Section 2
2.1 Pursuant
to UNMIK Regulation No. 1999/3 of 31
August 1999, section 4, the SRSG shall appoint an UNMIK Director-General of
Customs Services in Kosovo.
2.2 The
SRSG may, by instrument in writing, delegate to the UNMIK Director-General of
Customs Services in Kosovo the power to appoint the UNMIK Director of Customs
Services and such other customs officials as may be necessary. Such officials shall perform their functions
under the authority of the UNMIK Director-General of Customs Services.
2.3 UNMIK
customs officials shall wear a distinctive UNMIK Customs Services uniform while
performing their functions. Every such official shall at all times carry an
official UNMIK identification card, which shall be shown in response to any
query regarding identity.
2.4 UNMIK
Customs Services shall be the sole institution in Kosovo that shall have the
authority to perform customs and other related functions.
3.1 Until further notice:
(a)
UNMIK
shall appoint "Kosova Control", of Dardania Street BL. 9/a, No.3/a,
38000 Pristina, as the only authorized company to complete sanitary,
phytopathology, or veterinary inspections. They shall carry out their duties in
accordance with the existing laws.
(b)
The
inspectors of "Kosova Control" shall be present at the borders
"Hani i Elezit/Djeneral Jankovic" and "Vermice/Vrbnica" seven
days a week from 08.00 till 20.00 hours.
3.2 The
inspectors shall have the authority to decide whether or not to release the
goods, take samples for analyses, or reject the goods. The inspectors shall
validate a certificate which shall be presented together with the customs
declaration form to UNMIK Customs Services.
Until further notice, UNMIK shall appoint
"Kosova Control", of Dardania Street BL. 9/a, No.3/a, 38000 Pristina,
as the only UNMIK recognized institution to carry out analyses of samples taken
by UNMIK Customs Services, phytosanitary or veterinary inspectors.
5.1 Pursuant
to UNMIK Regulation No. 1999/3 of 31
August 1999, section 5, the SRSG shall specify "Hani i Elezit/Djeneral
Jankovic", "Globocice/Globocica", "Vermice/Vrbnica"
and "Qafa e Prushit/Cafa Prusit" as the only authorized international
border crossing points.
5.2 "Hani
i Elezit/Djeneral Jankovic", "Globocice/Globocica",
"Vermice/Vrbnica" shall be open for traffic seven days a week,
throughout the year, 24 hours a day.
5.3 For
Customs purposes:
(a)
From
3 September 1999, "Hani i Elezit/Djeneral Jankovic" shall be
officially open and commence functioning. This BCP shall be open for clearance
of commercial traffic from 08:00 till 20:00 hours, seven days a week.
(b)
From
13 September 1999, "Vermice/Vrbnica" shall be officially open and
commence functioning. This BCP shall be open for clearance of commercial
traffic from 08:00 till 20:00 hours, seven days a week.
(c)
From
20 September 1999, "Globocice/Globocica" shall be officially open and
commence functioning. Until further notice only humanitarian aid and commercial
trucks carrying stones from the nearby compound in the Former Yugoslav Republic
of Macedonia shall be allowed to cross through this BCP. This BCP shall be open
for clearance of commercial traffic from 08:00 till 20:00 hours, seven days a
week.
(d)
Until
further notice, the BCP "Qafa e Prushit/Cafa Prusit" shall be closed.
Section 6
Until further notice, import or export of goods
shall be customs cleared at the BCPs specified in section 5. Customs transit across
or through Kosovo shall not be allowed until further notice. Customs inward and
outward processing as well as the customs warehouse regimes shall be suspended.
Section 7
7.1 Importers/exporters and forwarding agents shall be required to register at UNMIK Customs House, Pristina. Registration may take place from Monday to Friday between 0800 and 1500 hours, commencing 31 August 1999. UNMIK Customs Services shall record such registration in a customs registration book.
7.2 On
presentation of documents by an importer/exporter and forwarding agent showing
evidence of previous registration, UNMIK Customs Services shall record details
of such evidence in the UNMIK customs registration book.
7.3 UNMIK
Customs Services shall register any new company upon presentation by the
official authorized to represent the company, of evidence of his identity and
the name and address of the company. Any person seeking registration as a
forwarding agent shall be required to satisfy UNMIK Customs Services of his/her
competence. Copies of original documents showing evidence of such competence
shall be submitted to UNMIK Customs Services.
7.4 Importers/exporters
and forwarding agents shall be required to enter their unique registration
number on all their invoices and customs documentation.
7.5 As a
proof of registration, Customs House, Pristina shall issue a certificate of
registration. Registered forwarding
agents shall receive from UNMIK an additional identification card that shall
allow them to be present and to function at the BCPs.
7.6 As a
temporary measure importers/exporters shall be required to use registered
forwarding agents for customs clearance procedures at the BCPs.
7.7 Any importer/exporter
or forwarding agent shall be required to pay an administrative fee of 25
Deutsche Mark (DM) to UNMIK Customs Services.
Section 8
8.1 Humanitarian
organizations shall be required to comply with the following conditions in
relation to customs clearance of humanitarian shipments:
(a)
Registration
at UNMIK Customs House, Pristina;
(b)
A
letter from the donor attesting to their contents;
(c)
A
statement that the goods shall not be sold on the local market.
8.2 Only
humanitarian shipments destined for Kosovo shall be allowed to cross the
border.
Section 9
UNMIK Customs Services and the Customs Assistance
Mission in Kosovo (CAM-K) shall establish rules for KFOR shipments transported
by private contractors. Such rules shall be issued after negotiation with KFOR
Headquarters.
Section 10
10.1 Until
further notice, UNMIK shall appoint the Public Payment Service in Kosovo (SDK),
“19 Nentori” No. 33, Pristina, as the only recognized cash deposit centre for
revenue collected pursuant to UNMIK Regulation No. 1999/3 of 31 August 1999. An
appropriate official of SDK shall be named by UNMIK and entrusted with the
responsibility for the receipt of such revenue. The collected revenue shall be
transferred to the Kosovo budget.
10.2 Customs
and excise duties and sales tax for imported goods shall be paid to the SDK
prior to their importation. In the event of cancellation of an order for such
goods the SDK shall return any duties and taxes prepaid by the intended purchaser
upon appropriate documentation being provided.
10.3 Cash
payments made at a BCP for commercial imports shall be subject to an additional
levy of five percent (5%) on the calculated customs and excise duties and sales
tax.
10.4 The
opening hours of the SDK shall correspond to the customs clearance hours for
commercial traffic at the BCP as specified in section 5 above, except on
Sundays.
Section 11
Customs and excise duties and sales tax shall be
paid in Deutsche Marks. A person wishing to pay such duties and sales tax in
local Dinars may do so at the reference rate applicable on the date of payment
but shall be charged a twenty five percent (25%) administrative fee thereon to
cover handling and transaction costs.
Section12
12.1 Commercial
import/export
12.1.1 In
order to complete customs import/export procedures, UNMIK has introduced a
Single Administrative Document (SAD) and a SAD Bis-list in accordance with the
existing law.
12.1.2 The
above-mentioned documents shall only be obtained at the UNMIK Customs House in
Pristina. One set of SAD documents shall cost 1.50 DM; one set of SAD Bis-lists
shall cost 1DM.
12.1.3 The SAD
document shall bear the title “United Nations Interim Administration Mission in
Kosovo”. No other document purporting
to be a SAD document shall be valid.
12.2 Goods
imported in the luggage of private persons
12.2.1 Persons
in buses and private vehicles shall be allowed to import goods for their private
use up to a maximum value of 200 DM, free of customs and excise duties and
sales tax. Persons exceeding this limit shall pay customs and excise duties and
sales tax at the BCP.
12.2.2 UNMIK
Customs Services shall issue a cash receipt which shall specify the amount of
customs and excise duties and sales tax collected. The cash receipt shall bear
the title “United Nations Interim Administration Mission in Kosovo”. No other
customs cash receipt shall be valid.
12.2.3 The
receipt shall be signed by the person paying the duty and the customs officer
collecting the duty. The original shall remain in the cash receipt book, one
copy shall be given to the person paying the duty and one copy shall be
forwarded with the money to the SDK.
Section 13
Only official customs stamps issued by UNMIK shall
be used for purposes of customs clearance. UNMIK shall issue official stamps
for use by the SDK.
Section 14
Customs documentation shall be in the Albanian and
Serbian languages.
Section 15
15.1 The
existing customs regulations on customs offences shall remain applicable. The
UNMIK Director-General of Customs Services in Kosovo shall issue instructions
to customs employees in respect of customs offences, which shall include
under-valuation, non-declared/concealed goods and mis-description of goods.
15.2 With
regard to rejected cargo by phytosanitary or veterinary inspectors, a written
statement shall be provided to the forwarding agent/importer. Rejected cargo
shall be refused entry into Kosovo or destroyed under customs supervision upon
request of the importer. The expenses related to such destruction shall be
borne by the importer. Any prepaid duties shall be returned to the importer.
Section 16
The existing customs agreement with the Former
Yugoslav Republic of Macedonia for preferential status shall remain in force.
Section 17
17.1 Restrictions
currently applied to goods from Albania and Slovenia shall be suspended. The
existing tariff as specified in section 1 of this administrative direction
shall remain applicable.
17.2 The
importation, transport, distribution and sale of petroleum products (petroleum,
oil and lubricants or POL) for and in Kosovo shall be subject to a license
issued by UNMIK.
Until further notice, all taxes, with the exception
of customs and excise duties and sales tax referred to in section 1 of the
UNMIK Regulation No. 1999/3 of 31 August
1999, shall be suspended.
Section 19
The UNMIK Director-General of Customs Services in
Kosovo shall issue instructions from time to time in relation to the
implementation of this administrative direction.
Section 20
The provisions of the applicable laws relating to customs
and excise duties and sales tax shall apply in Kosovo subject to UNMIK Regulation
No. 1999/3 of 31 August 1999, and the provisions of sections 1 through
19 above of this administrative direction.
Section 21
Annexes I, II and III of UNMIK Regulation
No. 1999/3 of 31 August 1999 are attached hereto for purposes of administrative
convenience.
Section 22
This administrative direction shall enter into force
on 1 September 1999.
Special Representative of the Secretary-General
ANNEX IList of goods exempt from customs duties |
|
Exports |
|
Pharmaceutical products |
|
Medical and surgical instruments and apparatus |
|
Milk |
|
Cooking oil and fats |
|
Vegetables |
|
Fruits |
|
Stamps and valuable papers |
|
Goods imported by UNMIK, KFOR, UNHCR, ICRC, Red Cross
and Red Crescent Societies, NGOs registered with the United Nations |
|
Goods imported by foreign diplomatic and consular
missions for their official use |
ANNEX IIList of goods subject to excise duties |
|
Description |
Taxation |
|
Gasoline |
Ad
valorem 50% |
|
Diesel |
Ad
valorem 50% |
|
Cigarettes |
Ad
valorem 25% |
|
Cigars
and cigarillos |
Ad
valorem 10% |
|
Other
manufactured tobacco |
Ad
valorem 10% |
|
Wines |
Ad
valorem 5% |
|
Beer |
Ad
valorem 15% |
|
Soft
drinks |
Ad
valorem 10% |
|
Strong
drinks |
Ad
valorem 50% |
|
Alcohol/ethanol |
Ad
valorem 15% |
|
Coffee |
Specific DM 3/Kg |
|
Mobile
phones |
Ad
valorem 15% |
|
Satellite
dishes |
Ad
valorem 15% |
|
TV
sets |
Ad
valorem 15% |
|
VCR |
Ad
valorem 15% |
|
Goods imported by UNMIK, KFOR, UNHCR, ICRC, Red
Cross and Red Crescent Societies, NGOs registered with the United Nations |
Ad
valorem 0% |
ANNEX IIIList of goods exempt from sales tax |
|
Exports |
|
Pharmaceutical products |
|
Medical and surgical instruments and apparatus |
|
Milk |
|
Cooking oil and fats |
|
Vegetables |
|
Fruits |
|
Stamps and valuable papers |
|
Goods imported by UNMIK, KFOR, UNHCR, ICRC, Red
Cross and Red Crescent Societies, NGOs registered with the United Nations |
|
Goods imported by foreign diplomatic and consular
missions for their official use |