The short answer
The customs value is the price paid per invoice plus transport and insurance to the border (Customs Code, Arts. 44 and 45). If the invoice does not look credible, customs sets the value under Art. 48, for example from identical or similar cars. The 10 % duty and 18 % VAT are charged on that value; the excise stays the same. You can appeal the decision within 30 days.
The essentials
- The basis is the price paid plus transport to the border.
- If the invoice is not accepted, customs sets the value by other methods.
- Appeal within 30 days; the appeal does not postpone payment.
Where the customs value comes from
The basis is the transaction value: the price paid or payable for the car sold for export to Kosovo (Customs Code 08/L-247, Art. 44). Added to it, if not already in the price (Art. 45):
- Transport, loading and insurance up to the point where the car enters Kosovo.
- Commissions and brokerage paid by the buyer, except the buying commission.
Not part of the value (Art. 46): transport after entering Kosovo, the buying commission and interest on a separate loan for the purchase. List every payment separately in the invoice or contract so it is clear what counts and what does not.
When customs rejects the invoice
The invoice is accepted only if the price is free of special conditions and the parties are not related in a way that affects the price (Art. 44). If the value cannot be set that way, customs moves through the methods of Art. 48 in order:
- The value of identical cars imported at or around the same time.
- The value of similar cars, at the same time.
- The price at which such cars are sold within Kosovo, minus costs after import.
- A computed value from production cost and profit.
- If none works: data available in Kosovo, by reasonable means, under the GATT rules.
In practice the paperwork decides. The customs spokesman put it this way in 2014: if the real value is proven by the export document, bank transfer, contract and original invoice, customs accepts the declared value; if they are missing, it uses the German valuation catalogue. A price far below market without papers therefore stands out.
What it does to the charges
| Item | Invoice €8,000 | Assessed €9,500 |
|---|---|---|
| Customs value | €8,000 | €9,500 |
| Duty 10 % | €800 | €950 |
| Excise | €400 | €400 |
| VAT 18 % | €1,656 | €1,953 |
| Total charges | €2,856 | €3,303 |
If customs values the Golf €1,500 higher, the charges rise by €447. The excise does not change; duty and VAT do.
Papers that support your price
- The invoice or contract with names, date, chassis number and price.
- Proof of payment by bank. Cash is harder to prove.
- The original listing with the price, as a screenshot or PDF.
- If the price is low because of damage: photos, an inspection report or a repair quote.
- The transport invoice, so the amount up to the border is clear.
How to appeal
- Within 30 days of notification: a written appeal to customs, with the papers that support your price (Customs Code, Art. 27).
- Customs decides within 60 days. The appeal does not postpone payment: the charges are paid so the car is released (Art. 28).
- Against the final decision: appeal to the Board of Appeals.
- If you win, customs refunds the overpayment with interest.
What the listing shows
On MerrVetura, duty-unpaid listings with an engine size show the total calculated from the listing price with the current tariff; the rest link to the customs calculator. That is a starting point, not a customs decision.
Rule of thumb: budget the total with a ten per cent buffer. If it comes out cheaper, you win; if not, you are not stranded at the terminal.
Frequently asked questions
Can I declare the car cheaper than I paid?
No. The declaration must show the real price. Under the Customs Code (Art. 49), whoever supplies false information for the declaration also becomes liable for the missing charges, and customs can check the declaration after clearance too. A low invoice without explanation usually leads customs to set the value itself.
Is the broker’s commission part of the customs value?
It depends on whom it is paid to. Commissions and brokerage paid by the buyer are added to the value (Art. 45), except the buying commission, i.e. what you pay your own agent to buy for you (Art. 46). State clearly in the invoice or contract which payment is for what.
How long do I have to appeal the customs value?
Thirty days from notification of the decision. Customs decides within 60 days; the final decision can be taken to the Board of Appeals. The appeal does not postpone payment (Art. 28). If you win, customs refunds the overpayment with interest (Art. 27).
Does the customs value affect the excise?
No. Excise on cars is a fixed amount by drive, engine size and age. The customs value drives the 10 % duty and the 18 % VAT, which is charged on value, duty and excise.
Is a contract with a private seller accepted like an invoice?
The Code speaks of the price paid in the sale, not of the kind of seller, so a private contract is a valid basis too. It is more convincing with signatures, the chassis number, the date and proof of payment by bank. With cash the price is harder to prove.
Sources
Checked against the sources below. Rules can change: in individual cases the responsible authority decides.
- Kodi nr. 08/L-247 Doganor dhe i Akcizave · May 2024
- Ligji nr. 05/L-037 për TVSH-në
- Dogana e Kosovës: Si përcaktohet vlera e automjeteve?
- Dogana e Kosovës: Tarifa e integruar TARIK, versioni 01.01.2026 (pozicioni 8703) · Jan 2026
- Radio Evropa e Lirë: Shtrenjtohen veturat e përdorura? (Dogana për katalogun e vlerësimit) · Jun 2014