According to article 65 (1) of the Constitution of the Republic of Kosovo,
In order of partial amendment of excise norm for defined
products,
Adopts:
Law ON
excise Tax RATE in KosovA
Article 1
Purpose
By this law are regulated norms of excise taxes for goods
presented in Annex A of this law, which in the territory of the Republic of Kosovo are issued in free
circulation.
Article 2
Abrogation
Since the date of entering in the force of this Law, all
legal acts that are regulating norms of excise taxes for goods presented in
Annex A of this law shall be replaced with Annex A of this law.
Article 3
Entry into
force
This law
shall enter into force on 1 January 2009.
Law No. 03/L-112
18 December 2008
Promulgated by the Decree
No. DL-077-2008, dated 30.12.2008, of
the President of Republic of Kosovo, Dr. Fatmir Sejdiu.
ANEX A
GOODS SUBJECT TO EXCISE TAXES AND RATES
Description
Code
Rate
Coffee, not roasted
0901 1100
0901 1200
0.30 €/kg
Coffee, roasted
0901 2100
0901 2200
0,60 €/kg
Coffee substitutes containing coffee
0901 9090
1,00 €/kg
Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or concentrates or with
a basis of coffee
2101 11
2101 12
1,00 €/kg
Roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof
2101 30
1,00 €/kg
Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or flavoured, and other
non-alcoholic beverages, not including fruit or vegetable juices of heading
2009
2202
0,045 €/L
Beer made from malt
2203
300 €/Hl
abs.alc.100%vol at 20oC(1)
Wine of fresh grapes, including fortified wines; grape
must other than that of heading 2009
2204
300 €/Hl
abs.alc.100%vol at 20oC(1)
Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances
2205
300 €/Hl
abs.alc.100%vol at 20oC(1)
Other fermented beverages (for example, cider, perry,
mead); mixtures of fermented beverages and mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere specified or included
2206
300 €/Hl
abs.alc.100%vol at 20oC(1)
Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of
any strength
2207
300 €/Hl
abs.alc.100%vol at 20oC(1)
Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80 % vol; spirits, liqueurs and other spirituous
beverages
2208
300 €/Hl
abs.alc.100%vol at 20oC(1)
Cigars, cheroots and cigarillos, containing tobacco
2402 1000
1,00 € per conventional
unit(2)
Cigarettes containing tobacco
2402 20
21,00 € per
conventional unit(2)
Other manufactured tobacco and manufactured tobacco
substitutes; "homogenized" or "reconstituted" tobacco;
tobacco extracts and essences
2403
21,00 € per
conventional unit(2)
Oils and other products of the distillation of high
temperature coal tar; similar products in which the weight of the aromatic
constituents exceeds that of the non-aromatic constituents
2707
0,275 €/L
1. Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not elsewhere specified or included,
containing by weight 70 % or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic constituents of the
preparations, with the exception of:
(a) fuel oils
(mazut) under codes ex2710 1961 to ex2710 1965 used by district heating
facilities for heating purposes and by persons and entities for manufacturing
purposes;and
(b)row materialforlubricating oils and other oils (within code ex2710 1999 )for
productionlubricating oils
Are exempt from Excise taxes (1) .
2. Excise Taxes shouldbe for:
Gas oils
Motor spirit, spirit type jet fuel and other light oils
2710 11 and 2710 19
2710 1931 to 2710 1949
2710 1131 to 2710 1190
0,275 €/L
0,31 €/L
0,335 €/L
Acyclic hydrocarbons
2901
0,31 €/L
Cyclic hydrocarbons
2902
0,31 €/L
Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive preparations and other
prepared additives, for mineral oils (including gasoline) or for other
liquids used for the same purposes as mineral oils
3811
0,31 €/L
Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish thinners
3814
0,31 €/L
Mixed alkylbenzenes and mixed alkylnaphthalenes, other
than those of heading 2707 or 2902
3817
0,31 €/L
Motor cars and other motor vehicles principally designed
for the transport of persons (other than those of heading 8702), including
station wagons and racing cars
8703
500 € for each
(1) Exempt
from Excise taxes in according with this law, for production and for heating
should be approve prior by Customs for the reason of section 3 of the Excise
Code, which will be valid also forspecial rates for goods produced in Kosovo.
(2)The definition of a "conventional unit" for these items is contained in
section 1 of UNMIK Regulation No. 2003/23, of 25 June 2003, on Excise Taxes on
Tobacco Products in Kosovo.
