TARIK-u in Kosovo


Kosovo adopted the HS as the basis for the Kosovo Customs “TARIK” in 2005, and will continue to use the HS as the TARIK is eventually integrated with the EU-based external tariff. The TARIK comprises a schedule of rates and measures which apply to the importation and exportation of goods; the international six-digit subheading is further refined with an additional four digits to take into account all requirements for the Statistical Office of Kosovo, customs duties, import and export trade policy measures, preferential rates of duty (CEFTA), VAT and excise rates.

The TARIK is the common point of reference for traders, customs clearing agents, the Kosovo Customs Service and all relevant ministries and so affords the uniform application of all laws and regulations applicable on import and export.  The TARIK is updated to take into account any newly passed regulations, and is updated on an annual basis in accordance with the published Combined Nomenclature of the European Union.


Harmonized Commodity and Coding System Nomenclature


The Commodity Code for imports is a ten digit number which equates to a description of the item. Every item will have a code number – however diverse or obscure.

Against each commodity code, a duty rate is set, as are any restrictions likely to apply eg.DTI Import License may be needed. Classifying your products to the right commodity codes is very important as the code;

  • describes the goods, and
  • sets the duty rate.

The majority of products being imported will attract duty. It is important that the correct duty rate is paid. If you pay too much, you will be disadvantaged financially. If you pay too little you are likely to have to pay the additional amount later, perhaps after you have sold the goods on. Ensuring your products are classified to their correct commodity code(s) is of prime importance. Commodity Codes are contained in Volume 2 of the Tariff and there are some 65,000 of them. The Tariff has monthly updates as codes can change, be removed or new ones added.

You have direct access to the Kosovo TARIK at: