Export declarations may be lodged at the customs office responsible for supervising the place where the exporter is established, or the customs office where the goods are packed or loaded for export shipment.
Release for export will be granted by Customs on the condition that the goods in question leave Kosovo in the same condition as when the export declaration was lodged and accepted.
The exporter is considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is lodged with Customs. Where ownership or a similar right of disposal over the goods belongs to a person established outside Kosovo pursuant to the contract on which the export is based, the exporter will be considered to be the contracting party established in Kosovo.
More Information about Declaring Exports
Where export formalities are not for any reason completed at the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment, the customs office where the export declaration has been lodged will send a copy of the Single Administrative Document (SAD) to the first mentioned Customs office.
Where the export declaration is made on the basis of the SAD, copies 1, 2 and 3 will be used. The customs office where the export declaration has been lodged (customs office of export) will stamp Box A and, where appropriate, complete Box D. On granting release of the goods, it will retain copies 1 and 2 and return copy 3 to the person concerned.
Copy 3 of the SAD and the goods released for export will be presented to Customs at the customs office of exit.
The customs office of exit means in the case of goods exported by:
- Rail, post or air, the customs office competent for the place where the goods are taken over under a single transport contract for transport to another country by the railway companies, the postal authorities or the airlines companies;
- Pipeline and of electrical energy, the office where the exporter is established;
- Other means or in circumstances not covered by (a) and (b), the last customs office before the goods leave Kosovo.
The customs office of exit will satisfy itself that the goods presented correspond to those declared and will supervise their physical departure. Where the declarant enters ‘RET-EXP’ in Box 44 or otherwise indicates his wish to have Copy No 3 returned to him, that customs office will certify the physical departure of the goods by means of an endorsement on the back of Copy No 3 and will give that copy to the person who presented it or, where that is not possible, to an intermediary named in Box 50 and established in the district of the office of exit, for return to the declarant. The endorsement will take the form of a stamp showing the name of the office and the date.
In the case of a split exportation, the endorsement will be given only for those goods which are actually exported. In the case of a split exportation via several different customs offices, the customs office of exit where the original of copy 3 was presented will, upon receiving a duly substantiated request, certify a copy of copy 3 for each part of the goods in question, with a view to it being presented to another office of exit concerned. The original of copy 3 will be noted accordingly.
Where the customs office of exit establishes that goods are missing, officers will note the copy of the declaration presented and inform the customs office of export.
Where the customs office of exit establishes that there are goods in excess, it will refuse exit to these goods until the export formalities have been completed.
When the customs office of exit establishes a discrepancy in the nature of the goods, it will refuse exit until the export formalities have been completed, and will also inform the customs office of export.
Where goods sent to another country or a customs office of exit under a transit procedure are concerned, the office of departure will endorse copy 3 in accordance with paragraph 3 and return it to the declarant after making the endorsement ‘Export’, in red, on all copies of the transit document or any other document replacing it. The customs office of exit will control the physical exit of the goods.
Where goods under excise duty suspension arrangements are sent to another country under cover of the accompanying administrative document provided for in the Excise Code, the customs office of export will endorse Copy No 3 of the SAD in accordance with paragraph 3 and return it to the declarant after entering the word ‘Export’ in red and affixing the stamp referred to in paragraph 3 on all copies of the accompanying administrative document.
Reference will be made to the accompanying document on Copy No 3 of the SAD and vice versa.
The customs office of exit will supervise the physical exit of the goods and send back to the consignor the certified copy of the accompanying administrative document intended for him.
The customs office of export may ask the exporter to provide evidence that the goods have left Kosovo.
Oral declarations may be made only at the customs office of exit.
Where goods leave Kosovo without an export declaration, such declaration must be lodged retrospectively by the exporter at the customs office competent for the place where he is established.
Acceptance of this declaration will be subject to presentation by the exporter, to the satisfaction of the customs office concerned, of evidence concerning the nature and quantity of the goods in question and the circumstances under which they left Kosovo. That office will also endorse copy 3 of the SAD.
Retrospective acceptance of the declaration will not preclude application of any applicable penalties .
Where goods released for export do not leave Kosovo, the exporter will immediately inform the customs office of export. Copy 3 of the SAD in question will be returned to that office.
Where a change in the transport contract has the effect of terminating inside Kosovo a transport operation which should have finished outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office of exit, in the case of a transit operation, the office of departure. In this case copy 3 should be returned.