Home arrow Laws on Budget arrow LAW NO.03/L-112 ON EXCISE TAX RATE IN KOSOVA
Dhj 31 2008
e mėrkurė , 31 dhjetor 2008


LAW No. 03/L-112



ON excise Tax RATE in KosovA



Assembly of Republic of Kosovo,


According to article 65 (1) of the Constitution of the Republic of Kosovo,


In order of partial amendment of excise norm for defined products,




Law ON excise Tax RATE in KosovA



Article 1



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



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.







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


0,045 €/L

Beer made from malt


300 €/Hl abs.alc.100%vol at 20oC(1)


Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009


300 €/Hl abs.alc.100%vol at 20oC(1)

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances


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


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


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


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


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


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 material  for   lubricating oils and other oils (within code ex2710 1999 )for production  lubricating oils  

Are exempt from Excise taxes (1) .


2. Excise Taxes should  be 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


0,31 €/L

Cyclic hydrocarbons


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


0,31 €/L

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish thinners


0,31 €/L

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902


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


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 for  special 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.


Last Updated ( e mėrkurė , 31 dhjetor 2008 )
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