qeveria - vlada - government report -...

Dogana e Kosovës - Carina KosovoKosovo Customs

Republika e KosoveësRepublika Kosova - Republic of Kosovo

Qeveria - Vlada - GovernmentMinistria e Financave

Ministarstvo za FinansijeMinistry of Finance

Pristina 2016

Annual REPORT

Annual Report 2015 KOSOVO CUSTOMS

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Dogana e Kosovës - Carina KosovoKosovo Customs

Republika e KosoveësRepublika Kosova - Republic of Kosovo

Qeveria - Vlada - GovernmentMinistria e Financave

Ministarstvo za FinansijeMinistry of Finance

Annual Report 2015KOSOVO CUSTOMS

Pristina 2016


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The list of abbreviation

KC Kosovo Customs DG Director General IPR Intellectual Property Right MF Ministry of Finances SOF Strategic Operating Framework 2011-2013EU European Union KB Kosovo Budget CBK Central Bank of Kosovo IRB Independent Review Board IBM Integrated Border Management ECK Economic Chamber of Kosovo MTI Ministry of Trade and Industry MPA Ministry of Public Administration PSU Professional Standards Unit SEEMS South East European Management System CPEI Customs Procedures with Economic Impact TASK FORCE Joint force of Customs, Police and KTA (Kosovo Tax Admin) WCO World Customs Organization TP Training Plan TU Training Unit ACA Anti-corruption Agency DC Disciplinary Commission UCOPC Unit for Customs Operational Procedures Compliance


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Summarized by

Director General Office Other copies of this document can be obtained by:Press office,Customs Directorate , Prishtinë- The Republic of Kosovo. Tel: 038 540 796 Fax: 038 540 065 E-mail: [email protected] This report is also available through Customs web page: www.dogana-ks.org January 2016


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Collection of Revenues 2014 2015 Difference in %Total revenues 871,8 951.8 9.3Customs duty 126,3 131.4 4Excise 315,4 360.6 14.3VAT 423,9 456.5 7.7Other (offences, confiscations sale etc.) 5,08 3.3 -37.73 %

Budget and Expenses Annual Budget 9.1 8.6 -5.8Salaries and wages 4.6 5.2 13.4Goods and Services 3,2 2.6 -18.7Utilities 0,19 0.2 -Capital Expenditures 1,1 0.6 -46.4

Investment Return (indicator)Expenses /revenues 0.98% 0.99% N/A

Debt Value of goods placed in procedure 320.9 314.4 - 2 %Released from procedures 150.8 277.06 83.7 %The conveyed debt 13.8 37.3 170.2%

Value of goods in ex/imp.Import 2,477 2.572 3.7%Export (EX1+EX3) 384,2 390 1.5 %

Operations statistics Number of appeals 1895 1320 -30.3%The percentage of plaints for clearances 0,7% 0,5% N/ANumber of legal advices 1286 1388 7.9Number of offences 1519 1173 -22.8Criminal charges 85 76 -10.6The amount of criminal charges 11 mil 6.1mil -44Decision on collection 253 148 -41.5Penalties 1,6 mil 0.6 mil - 166%Control without warning 285 249 -14%Risk profile 22% 20% -10%No. of processed SAD 266120 281679 5.5 %

Technical statistic Number of officers 565 572 1,2%Number of stations 18 22 - 18 %Customs Directorate 7 7 N/ANumber of units 49 49 N/A


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Year 2015 – Review

Kosovo Customs during this year has had great achievements; during reporting procedure until the end of 2015 we have achieved highlighted progress in all customs fields. During 2015 Customs has done maximum efforts for proper collection as well as protection of public finances. We were advanced guard of public finances and as such 2015 will be remembered for the achievements, while the main one was the exceeding of objectives for the first time since the establishment of the objective and in the same time the exceeding of the digit of 900 million euro collected. Customs in 15 years of existence has never arrived to exceed the digit of 900 million while during this year we set new standards and we have collected over 950 million euro. Taxes have increased in amount of 82 million, or per 9.6 % more than the same collection of the previous year 2014. The report from European Commission has highly evaluated the performance of Customs where is emphasized that “Successful reforms in Customs Administration have affected in better evaluation of goods and smuggling combat that as a result brought 7,4 % more revenues compared with seven first months of 2014” (page 34 KOSOVO CUSTOMS REPORT 2015). Even against the fact that we have had innovation of fiscal policies that have decreased in specific percentage taxes that are collected in borders; the performance of Customs has improved the revenues through decreasing smuggling and combat of fiscal evasion. In 2015 Customs has achieved that each month of this year to have collection that have exceeded comparing to previous year and same time present the best collection since the establishment of Kosovo Customs.

The reform started in 2014 to produce its effects during a full year, and its effects were extraordinary. Customs has been transferred into a modern administration in order to be adopted with requirements of businesses and challenges of our journey.

Moreover, Customs has been part of many operations for the society protection. Customs importance, role and operational actions were very massive, considering the realisation of Customs objectives, and base on the exercise of legal competencies specified by customs and excise code and other legislations of the Republic of Kosovo.

The complexity of duties has been interdependent not only in customs but also with other law enforcement institutions such as Police, Prosecution and tax administration, etc. Therefore, I can say that during all the time, the work has been in coordination with other performers as inside as well outside customs. With available mechanisms customs continuously has achieved objectives, managing with risk in the customs clearance process, audit of the subjects, combat of informal economy with anti-smuggling units and investigations of customs criminal activities. For the first time since the establishment, Customs has achieved to set in function the new standard, where the principal of work was that the operation to be leaded by intelligence.

The report in front of you represents the work of customs during 2014, separated in 14 chapters where each of them represents the achievement and comparison with previous year.

Lulzim Rafuna Director General


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Table of content

1. Revenues 10

2. In service to citizens and business 13

3. Development 16

4. Legislation 18

5. Protection of citizens and business 22

6. Economic Impact 24

7. Excise 26

8. Intellectual Property 29

9. Law enforcement 32

10. Corruption combat 37

11. Staff 38

12. Expenses 39

13. 2015 Events 41

14. General import/export statistics 44


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List of tables

• Table 1 – The trend of revenues collection

• Table 2 - The comparison of categories of taxes according to the type 2014-2015

• Table 3 – Revenues separated according to taxes

• Table 4 – The trend of tax modification

• Table 5 – The percentage of the type of requests for legal opinions

• Table 6 - Type and number of plaints

• Table 7 – The value of subject’s contest solved during 2015

• Table 8 - The comparison of subjects solved during 2014/2015

• Table 9 – Post import controls 2015/2014

• Table 10 – Import of tobaccos according to months 2014/2015

• Table 11 – Gambling – taxable equipment 2014/2015

• Table 12 – IPR Data

• Table 13 – The statistics over the origin of prohibited goods

• Table 14 – Offences 2014/2015

• Table 15 – The comparison of law enforcement operations 2014/2015

• Table 16 – Selectivity

• Table 17 – Calls on secured line 2014/2015

• Table18 – Budget expenses


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Introduction

The comparison between objectives and achievements

Kosovo Customs in the beginning of each calendar year determines objectives that shall be achieved during the year; Customs strategic plan (2015) determines main objectives.

The first objective of Kosovo Customs is the coverage of revenues for state budget. This is very important objective because by Customs performance depend the performance of all our institutions that are directly financed by Kosovo Customs. The report for Kosovo Customs for 2015 clearly shows that it was a successful year where until the month of 31 January 2015 to be collected exactly 951,808,447.18 € euro. During the reporting period 2014 - 2015 for all import regimes, taxes have marked an increase in amount of 82, 2 or expressed in percentages 9.62%. Kosovo Customs since 2009 has not achieved to exceed the projection, but only this year has exceeded the projection. It worth to mention that two last year thanks to the reform Customs has collected 110 million euro more than the previous period.

Kosovo Customs beside the collection of revenues works also on creation of business facilities. Customs for the first time in the region activated the paperless concept. During June 2015 Kosovo Customs has launched the new projection, which was supported by American Embassy in Kosovo in order to create facilities for businesses on doing business. Customs has prepared the infrastructure for elimination of export-import businesses registrations, selling online goods, as well as is implemented the E-payment project.

Presented Customs data clearly show that during reporting procedure for 2015 has been marked a decrease of the number of legal opinions and their answers compared to the previous year, including here the requests of the parties in writing and in verbal form, for subjects inside and outside customs. It is fulfilled the purpose of decreasing the number of complaints and increase the number of legal advices 1230 complaints in 2015, 1895 complaints in 2014.

During 2015 we have preceded 75 criminal charges in state procurement, in value of avoidance of 6 million €. The sequestered value of goods in investigation phase exceeds 560.000,00 €. During this year were caught 18 different cases with over 20 kg of narcotics. The increase of phone calls through the Customs secured line and their accuracy was over 90% and has affected on the increase of confidence of citizens in Kosovo Customs.

Import data show that in the aspect of weight for the reporting period of 2014 - 2015, net weight of import of goods has marked an increase of 289, million kilograms or expressed in percentage 7.6 %. Until last year we had in total weight in import of 3, 7 milliard kilograms.

This year we have almost 4 milliard kilograms of imported products whereas, the value of imported goods has an increase of 3.8 % so from 2.4 milliard euro in 2.5 milliard.

The products that were mostly imported remained the same; with the biggest percentage are naphtha derivate, tobaccos, vehicles, different machineries, different alcoholic and non-alcoholic drinks, plastic etc. And places that Kosovo imports the most are from : Serbia, Germany, Turkey, China, Italy etc. Regarding exports, during this year has had export (EX1+EX3) in highness of 390 million euro and compared with last year is a low increase per 6 million euro while in 2014 the export was of 384 million euro. Main partners for Kosovo export are: Albania, Serbia, Macedonia, India and Italy.


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1. Revenues

One of the main objectives of Kosovo Customs is the collection of revenues for national budget. This objective is more important since by Customs Performance depend also the performance of all our institutions that are indirectly finances by Kosovo Customs.

Tab.1

As you can see from table 1 since 2011 customs has a trend on collecting the amount up to 850 million euro, only two last years was achieved to be exceeded this digit where initially the revenues achieved in over 870 million euro whereas in 2015 the barrier is definitely broken with an amount of 950 million euro. Revenues from customs liabilities (Customs, Excise and VAT) during all the year have had progress, table as follows:

Tab. 2

Revenues separated according to taxes shows that there is progress, therefore fiscal changes have affected in Customs performance while if compared with three taxes that we collect it is noticed an increase in all of them.

Revenues collection 2014 2015 % Total revenues 871.8 951 + 9,2 % Customs tax 126.3 131,4 +3,8 % Excise 304,5 360,6 +15,5 % VAT 424,2 456,5 + 7 % Others (offences, sale of confiscations etc.) 5.08 3.3 -47.1 %

Tab. 3

Customs taxes haven’t had fiscal changes and is increased from 126,1 million euro and in 2014 in 131,4 million euro during 2015 or expressed in percentage + 3,8 %.


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Excise has had some changes during this year, for vehicles, tobacco and gambling, and excise has had changes, too. During 2015 Customs collection has been increased in 360.6 million euro from 304,5 million euro that was in 2014, so the general increase achieved of +15.5 %.

VAT has had changes where the main change was the release of the raw material that is used in the process of produce and the decrease in 8 % of a group of products until is done the increase of 16% in 18%. While against the changes customs has protected and increased the collection, therefore we have collected 456.5 million euro apo7% more than last year.

If viewed the trend of collections compared with last year, it is noticed that until March 2015 the trend of taxes resulted in the progression where all predictions were achieved. In the following table is presented the curved line that clearly shows the increase of revenues compared with last year.

Tab. 4


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2.In service to citizens and business

Customs must be in service to its citizens therefore in order to achieve this objective it is our obligation to develop procedure and systems that facilitate business work and service toward citizens, in order that businesses and service toward citizens to achieve maximum values for their investments in Kosovo Customs.

The creation of systems with the aim to facilitate the work of companies is also one of the main priorities of Kosovo Customs. During last year we opened the blue lane, whereas this lane during 2015 produced significant results where the circulation through this lane was increased and meanwhile were increased other general revenues. This lane is a clear indicator since importing companies gain this right with their work.

2015 is called the progress year in technologic aspect, where customs for the first time has implemented systems for definite procedures. Kosovo has achieved to start and enclose many systems, such systems have directly affected in the incredible performance of Customs. So Customs reform has had a full success and has been supported from modules that have supported this reform.

All such created systems reflect in transparency as well as eliminate the discretion and decision making of customs officer. Customs is working in a number of new modules that will advance and modernize our organisation, including: auditing subjects selection system, system for archive and requests/complain management (case management), trade portal who will offer more transparent access for subjects during the goods clearing procedure.

The creation of systems facilitates the work of customs officers and offers additional capacities.

1. Systems for ‘online’ managing of customs warehouses– enables the supervision electronically -online of all authorized customs warehouses. This system enables exact control and updates all entry-exits from warehouses and customs procedure in this manner customs controls 24 h warehouses without physical presence.

2. Gambling system – enables the evidencing and supervision of activities of authorized subjects for gambling activities. The system offers to Customs flexibility on finding data of companies and their payment in real time.

3. ‘Online’ declaration of monetary means – it is created the possibility that monetary means declaration, it is expected the intercommunication of this system with KCB and units of financial intelligence. The system has enabled the removal of classic forms that were completed by officers, now the system enables the following and automatic calculation of monetary declarations.

4. System for customs offence evidencing – the system enables the managing of the whole process of customs offence starting by initiation phase until the enclosure of the subject.

5. Online sale (e-auction) – we have developed the system that enable online sale of seized goods. Its activation is expected during 2016.

6. Authorisation and normative System – has been created the system that evident and manages all authorisations for procedure with economic impact (customs warehouse, internal processing, etc.) in procedure of customs processing.

7. System for bank guarantee evidencing – is created a system that manages all bank guarantees in level of all institutions.

8. System for the management of the excise return for producers – the system enables the management of authorisations for manufacturing subjects.


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9. System for Decision Review Sector – enables the evidencing and management of subjects (plaints) that are presented in the sector for decision review.

10. System for international collaboration – is evidenced and manages all requests that have to do with international exchanges.

11. Selection system ASG – this system enables automatic selection of subjects for second control.

12. Selectin system of consignments in simplified procedure – is created the system that casually select for detailed control a number of consignment that are authorized for simplified procedure.

Tab. 4


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3. Development

During this period we have been in coordination with MEA regarding the requests for membership of Kosovo in WCO. In this contest, in March 2015 has been holding the first bilateral meeting with Director General of DG TAXUD, who is also the Mayer ECO for the Region of Europe. In April 2015 DG to TAXUD has been delivered an informing letter over development of Customs, as well as a letter with arguments for membership, in order to be followed to 51 members of (states) WCO for the Regions of Europe, with the aim of offering support for membership of Kosovo in WCO. During this year, in the frame of Twinning Project there are realised many foreseen activities with Operational Plan. In collaboration with experts with experts of the Project there are finalized Administrative Instruction for issues of human resources, has been drafted the Action Plan that implements the Strategic Plan, are drafted the auditing guidance for auditing, risk analyse and IPR, are held training and seminars for component 2, with emphasize in External Audit issues, IPR, control of hazardous goods etc.

Kosovo Customs has continued with the further improvement of IT infrastructure in order to realise the access of businesses in Customs services. It is done the harmonisation of Asycuda World system with current Kosovo legislation. Changes are done based on Law 05/L-37 for Tax over the Value and Administrative Instruction over the determination of procedures and requests for Law implementation No. 05/L-037 for VAT in The Republic of Kosovo that has to do with the List of goods with Zero tax of VAT based on law of VAT in question regarding to raw material release that is used in manufacturing process, information technology equipment, producing brands and machineries for the use in manufacturing process. Moreover KC is implementing AI 05/2015- Administrative Instruction for Released Goods from 30.09.2015. Kosovo Customs has implemented the newest version of ASYCUDA World improving all finance reports, the elimination of double payments and payment confirmation directly from commercial banks. The waiting procedure of payment from 30 minutes has been decreased in less than 10 seconds.

4. Legislation

Another aspect of service increase of customs is maximum effort for the realisation of defined objectives such are issues around the offering of advices, sublegal and legal acts drafting, the settlement of requests for review in a merit and transparent way, including also decisions brought in ri-procedure from Independent Review Board and Basic Court, to continue the activities in the frame of representations in offering technical support and of consultations with the Ministry of Justice, Basic Court, Private Executor, Prosecution and institutions as needed, activities around the management and development of human resources as well as activities in security and health at work field.

During 2015 has been market a huge increase of the number of requests for legal advice/opinions in comparison with previous year (2014) including the requests of the parties on writing and in verbal form, for subjects inside and outside Custom, phone consultation and in office. Moreover, the number of plaints in the aspect of total customs clearance has decreased in 0, 5% (281,679dud/1323 plaints) from last year where we had 0, 7% of a total number of customs clearances.


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All accepted requests of this period are reviewed within the legal term, and are given in total 1.388 legal opinions that present an increase of the general statistics comparing to previous year that were 1.286 while the nature of the requests that dominate are presented in table 5.

During the review of received requests has been noticed that the majority of requests have to do with the nature of release from customs liabilities for war invalids, NGOs, habitation transfer, donations, privilege and beneficiaries that subjects enjoy, prohibitions, temporary import, customs debt, goods evaluation, excise goods, temporary export, difficulties met during the application of customs procedures, difficulties on implementation of Customs and Excise Code as well as other legislations that customs implements in general etc.

Type of requests for legal opinions 2015Releases from customs liabilities 41% Import/export/transit 16 %Goods evaluation/Origin/Tariff 5.6 %Trade Marks 1 %Offences 9.1 %Customs debt 3.8 %Excise 3.3 %Suspensive Regimes 9.6 %Different others by CEC etc. 9.6 %

Tab. 5

Above mentioned data shows that there is higher trend in requests for legal opinions through phone/ office meeting, whereas we have a decrease in the number of written requests for legal opinions during this year. During this year we have seen an emphasized decrease of the number of plaints, precisely there are received 1320 requests for review.

- During 2015 – 1323 are delivered - Regular subjects transferred from previous year - 226- Transferred subjects IRB 69 subjects and 5 BC = 74.

Until KC has achieved to solve during 2015 1558 subjects (regular 1476 subjects, 69 are if IRB and 13 of BC until in procedure have remained 62 subjects (regular 53, of BC 9).

Tab 6


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The manner of resolving (solution) of requests from the total of 1558 is as follows:

a) The manner of regular request decision resolve– Total 1485 subjects. Refuse - 1204; Approbation 79 subjects; partly approved 95 subjects; declined

51 subjects; interrupted procedure 9 subjects, others 32 subjects; Suspended 7 subjects; brought for review 8 subjects.

b) The manner of deciding of requests of IRB 69 and BC – 13, Total = 82 subjects

Refusal -66 subjects; Approbation -3 subjects; partial approbation -10 subjects; Declined -2 subjects; Reclamation -1 subject.

The nature of solved requests for regular subjects-Valuation -1016 subjects; obligation - 76; Customs Offence – 285 subjects;

the return of means – 17 subjects; tariff classification –19 subjects; Release from customs taxes - 8 subjects; repeat of procedure 5; authorisation allowance -3 subjects; others 49 – subjects; customs warehouse 1 subject; the change of data 2 subjects; origin 4 subjects;

The nature of resolved subjects for the IRB subjects and BC.-Valuation – 43 subjects; Offence - 22 subjects; Obligation - 9 subjects; Tariff

contest - 5 subjects; Release from customs tax 1 subject; Customs Procedure 1 subject; Damage compensation 1 subject.

Values of solved subject contest during 2015

The general contest value of the subjects

that are resolved during 2015

The general contest value of the subjects that are refused the

requests

The general contest value of the subjects that

are approved and partly

approved the request of the

party


are approved and partially approved the request and

means are return on behalf of

customs tax and VAT


are approved and partially

approved that are not returned

the means on behalf of

customs tax and VAT.

6,528,440.51€ 5960,952.69 € 567,487.82 € 237,431.67 €330,056.15€

2015

6,907,511.43€* 6,355,886.71€* 551,624.72€* 332,647.76€*218,976.96€*

2014 Tab 7

The comparison of decided subjects for 2014 and 2015

Approbation and partial approbation Refusal Others 2014 216 1387 1012015 187 1270 110

Tab 8 The statistics show that in this year in relation with previous year we have had a

decrease on the number of plaints for 575 requests or 43.00% which was reflected


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with the fact that the subjects themselves are aware on implementation of foreseen criteria with legal provisions by KC.

5. Protection of citizens and business

Beside the border Kosovo Customs applies customs controls through specialized units in order to insure that during import of goods each declaration is performed properly. Customs in the aspect of Kosovo’s citizen protection from import of prohibited goods as well as the efficient combat against the organized crime and smuggling has improved the ability in discovering different illegal trade forms and prohibited import goods.

In 2015 where are prepared in total 793 processed information, that are addressed in different sectors within customs and are distributed to other law enforcement authorities. Concretely, there are distributed 90 intelligence reports, 320 internal notes and 383 external notes with other law enforcement authorities, as with : Kosovo Police, ILECU/Interpol, NJIF, etc. In ASYCUDA system there are activated 146 risk profiles. Excluding vehicles, based on risk profiles in a red lane are selected 38,771 declarations or around 20% of the total number of import. In the yellow lane there are selected 130,733 declarations or 68%, in a green lane 16,397 declarations or o 9%, whereas in blue lane 5,500 declarations or 3% of the number of import. During 2015 has been continued with operational activities for smuggling prevention and combat. Anti-smuggling units of KC have operated in all Border Crossing Points. The patrolling are done according to the work plan in the region of Mitrovica, Podujeva, Gjilan, Viti, Hani of Elez, Peja, Gjakova and Prizren. There are undertaken 90 mutual activities/operations with the aim of smuggling combat and prevention; there are also discovered 130 new cases. It worth to mention that new discovered cases are cases of different motoric oils, vehicle’s parts, telephones and other goods with approximate value of seized goods is around 400.000 €. It also worth to mention that in 2015 has had the increase of excise good’s confiscation in comparison with 2014, therefore it is about goods such as: Tobacco without banderols, bulk tobacco, fire-work and naphtha derivate. On the other side Customs, through the Unit for Customs Operational Procedures Compliance has realized a majority of actions.

UCOPC during the reporting period has realized:

- 309 field control in Operational scope - 42 controls in BCP in the frame of Operational Plan - 78 Procedural controls - 45 cases have resulted with findings and offences, in value of 700,365.78

€, tax avoidance 135, 505.61 and fines 44,000.00 €- 20 of them have resulted with findings in re-evaluations, in value of 95,394.65 €- 6 of them have resulted with findings in IPR in value of 23,865.00 €

Auditing controls have had good results that have exceeded last year performance and have made the business aware on this issue.


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Post Import Controls 2015 2015 2014The value of decisions for collection 1,460,820.15 € 2,280,472.76 €The value of cash revenues –Total 1,343,867.00 € 1,314,717.50 €The value of revenues from 2015 493,901.32 € 725,455.20 €The value of revenues from 2014 and other years 849,966.13 € 589,262.30 €The value of revenues from Offences 3,150.00 € 13,790.00 €The value of customs of un-collected debt of 2015 1,020,343.82 € 1,384,493.71 €Regular controls and without notification 249 285Number of decisions for collection 147 253Subjects forwarded for investigation 55 60

Tab 9

6. Economic impact

Customs through its specialized sectors directly influence in economic development, procedures with economic impact are created in order to develop business and to increase the competition in regional and global aspect. Such procedures offer facilities to business but also signify additional controls and supervisions.

Customs after the reconstruction has founded special sectors that are under business service. During 2015 there are analysed 781 subjects of different natures. Below are presented the data related to new authorisations issued during 2015 for procedures with economic impact:

• Customs warehouse (WH) - 20 new authorisations;• Processing under Customs Control (PCC) - 2 new authorisations • Internal Processing (IP) -14 authorisations (45 re-authorisations)• External Processing (EP) - 1 authorisation • Release in Free Circulation (RFC) - 3 new authorisations

It has been achieved to issue 14 new authorisations for inward processing procedure, 20 authorisations for customs warehouse, and three authorisations for PCC and 3 authorisations for LQL. There are re-authorized all subjects that have contained requests and recommendation taken from SRP related to normative and completion of required documentation related to presentation of arguments regarding the residues and losses.

There are evidenced in application of normative, normative 53 subjects. During 2015 a special importance has been shown to PB – Suspension

System. It has been formed a special working group that has been working on analyse of the activities of such subjects with the aim to have a real view and a presentation of a situation since the beginning of the activity or authorisation. There are controlled in total 31 subjects and is compiled a detailed report, and are given recommendations and in four cases are issued decisions for collection. In some cases is performed final report and is done a cut of situation where an activity is still under development.

Customs has shown importance also to the simplified procedures where during 2015 have been focused in analysing and treatment if subject’s requests to be equipped with SP authorisations. During this period of report (2015) there were a huge number of requests to extend the existing authorisations.


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7. Excise

KC during 2015 has licensed 14 subjects, 13 of them for tobacco import and 1 for raw tobacco import and export, in accordance with legal provisions in force that regulate issues that have to do with tobacco. Related to the import of tobaccos during 2015 it has achieved the 2,830,345 pieces of cigars or - 4.89 % less than compared with previous year of 2014. In the table below there are specified data of import in months.

Month Import Mil cigars 2014 Import Mil cigars 2015January 142,863 194,340February 216,920 128,535March 237,841 245,580April 234,853 225,065May 202,282 198,591June 201,867 216,260July 242,596 342,906August 261,390 263,194September 313,407 255,734October 300,357 262,484November 301,575 229,760December 317,031 267,896 Total 2,972,892 2,830,345

Tab 10

Against the decrease of tobacco import in 2015, the level of collection is higher for around 7%. This is as a result of increasing the norm of excise, with government decisions 16/20 date 24.03.2015 from 32 in 35 €/1000 pieces of cigars and according to the decision 04/39 date 22.07.2015 from 35 in 38€ per 1000 pieces of cigars. In 2015 commensurate to foreseen procedures with Administrative Instruction 86/2010 that set an obligation of placing fiscal stamps for alcoholic drinks there are licensed 64 importing and producing subjects.

In 2015 based on law 03/L-220 for norms of excise in Kosovo supplemented with Government decision no.16/20 date 24.03.2015, as well as article 236 of Customs and Excise Code in Kosovo, than I.I no. 15/2015 for the return of excise for producing subjects, for the usage of propane – butane gas are authorized in total 25 subjects:

Two subjects have been refused the request for authorisation, because they were not equipped with voltmeter-apparat for the measure of gas spent in produce process. The producers of non-alcoholic drinks – during 2015 authorized have been total 20 subjects, 18 of them are active whereas to a subject is revoked the authorisation because of the debt, whereas a subject currently does not produce drinks that are submitted to excise tax. In comparison with 2014 we have an increase of collection in degree 19.715 % without including also the collected debt from previous year.

During 2015 in Kosovo have operated 33 company licensed for exercising of


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activity with gambling. Of them categorized for games with:

• Device in specific clubs - 9 • Sport Bet - 16 company • Tombola Bingo - 7 company• Kosovo Lotto as an authorized subject for the game 7/39 and Keno game.

During this year we have had collaboration with KTA, KP and Municipal Inspectorate of some municipalities where are organized mutual operations for control of subjects of gambling. In total during 2015 there are realized 79 actions in field on which event are controlled 177 properties of different subjects that have resulted with 53 cases of customs offence.

- There are sequestered 184 equipment that are used illegally for the exercise of gambling activity, where for these cases there are imposed fines in value of 92,960.00 €

- Together with KTA and KP officers are closed 31 gambling premises because of different violation of different legal provisions.

- In month of August of this year are destroyed under customs supervision 288 units gambling (apparats) and in month of November are destroyed 26 gambling units.

2014 2015Taxed

equipment Collected tax Taxed equipment Collected tax

January 2252 1,140,336.39 1601 819260.06February 1915 992,896.54 1700 864076.78March 1651 889,493.90 1733 886894.62April 1831 886,670.56 1690 855242.88May 1652 874,555.54 1509 775699.2June 1672 875,090.24 1503 772592.56July 1662 872,671.35 1500 768280.37August 1615 848,739.68 1375 994961.05September 1587 837,242.69 1367 996927.06October 1566 829,276.62 1401 1014329.9November 1583 830,444.34 1420 1020669.7December 1579 835,927.07 1420 1020669.7TOTAL 20565 10,713,344.92 18219 10,789,603.9

Tab 11

From these data results that while in 2014 we have had circulation of 20565 taxed units from which are collected 10,713,344.92 €, in 2015 there are less taxed units (18219) but revenues are higher for around 1% as a result of excise tax increase which started from 15th of August.


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8. Intellectual Property

Innovation and creativity are the main motors for the development of economy, it is important that the country to provide support for the holders of the rights, in order to increase the level of legal economy.

Kosovo Customs in 2009 has created IPR Unit; while with the new organisational structure during 2014-2015 it is operating in the frame of Department for Procedures and Excise. Based on legal provisions of Law 03-L/170-2010 and administrative Instruction 07/2010, IPR Unit and during 2015 has undertaken actions that resulted as satisfactory. It worth to mention, one of satisfactory results is also the increase and consolidation with specific agencies of law enforcements and business community, this Is noticed through the applications in Kosovo Customs, where from year by year is added the number of requests for application for customs action, and that now customs calculate in total 101 applications for 391 trade marks and 34 of the copy right.

Kosovo Customs as a member of State Council for Intellectual Property and member of TASK FORCE is continuously giving the input on fulfilment of objectives of the strategy against the Falsification and Piracy/2012-2017. Task Force against Piracy and Falsification, consisting of Kosovo Customs – member, Trade Inspectorate and Directorate for Economic Crimes and Corruption in Kosovo Police- member, in some regions of Kosovo are realized the controls of subjects that deal with production, sale and distribution of materials that are prevented by copy right. The control has been realised in six regions of Kosovo, where as a result are sequestered 1464 books and 1732 CD and DVD.

As a result of Memorandum of Understanding between Kosovo Customs and the Office for Copy Right, and signature of MoU with the Agency for Industrial Property, signature of MoU through Kosovo Customs and Imperial Tobacco, the development of collaboration with business community, where has been achieved progress in this direction, worth to mention also the creation of strategic alliance with IP Crime Unit (http://www.ipcrimeunit.com/ip_crime_unit_establish_strategic_alliance_with_kosovo_customs), there is the progress of efficiency and progress in combat of falsification and piracy.

Suspensions in Total 2013 2014 2015Number of cases 163 300 230 Quantity of goods 733 033pcs 1,814 736pcs 121 313pcs Value of goods 984,563.00 € 4,755,170.00 € 1,322,989.00 €

Tab 12

Kosovo Customs during 2015 has discovered 230 cases, of them for;

• 129 cases – discovered as false, for goods in quantity of 62 467pcs and value ~951,173.00€;

• 64 cases – discovered original, for goods in quantity of 21 594pcs and value of ~215,738.00€;

• 32 cases – are not undertaken actions by the holder of the right, goods in quantity of 17 616pcs and value of ~53,862.00€;


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• 6 cases – litigation has been imposed for good in quantity of 19 636 pcs and value of ~183,440.00€;

• 124 cases – of the elimination of goods in quantity of 51 594 pcs and value of ~835,753.00€, (28 cases transferred from 2014),

• In order to create modules of risk at Risk Sector, there are communicated 108 necessary information over the violators of intellectual property right, and are also issued 6 intelligent reports for pharmaceutics products, alcoholic drinks and toys for kids.

The place of the origin in principal is the place where goods are imported or the source place from where are then imported to Kosovo.

According to detention statistics of goods under suspicion that violation of intellectual property right, as the origin of goods China continues to lead with 53.04%, Turkey with 18.7%, .

The statistics over the origin of detained goods by Customs.

Tab 13

9. Law enforcement

In the field of law enforcement has been noticed a progress where we achieved to increase and exceed the quantity of seized goods. There are imposed 65 criminal charges in the field of fiscal evasion that comparing with previous year are more qualitative and we expect to produce results in courts. Moreover is done an emphatic progress in prevention of prohibited goods where during this year were caught in 18 different cases of around 20 kg narcotic subjects, while are prevented illegal imports of weapons such as revolver and other equipment.

Year 2015 2014Offences 1173 1519

Tab 14

In 2015 were delivered in Prosecution 65 criminal charges, for the observed avoidance of 4.2mil. €. There were sequestered goods in value of 600 000.00€. As a result of proactive investigations from that we can notice, that beside the increased revenues at declared import (example of derivate) is directly ascertained that the detain when doing a criminal act has resulted with the


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detained value of 1.8 million €. In the following there are some cases where are undertaken proactive actions.

Smuggled tobacco operations where during the execution of 4 mandates is detained and sequestered the processed and unprocessed tobacco in amount of 19 tones, as well as 4 vehicles for the cutting of tobacco. Launching of this tobacco in the market would cause fiscal evasion in amount of 720000€, therefore with the sequestration of goods such fiscal evasion is prevented. Undertaken operations in the controlling of subjects that operate with gambling, where are sequestered 100 gambling apparatus. The investigation of organized crime is performed in wide range of smuggling with derivate from north of Mitrovica. The suspension and prevention of smuggling in a case of a truck with cigars that as a destination had Greece, where the receiver of the goods was presented as an inexistent subject, and if that good would be smuggled in Kosovo, avoidances would achieve the highness of around 500 000€.

Anti-smuggling

• There were undertaken 90 mutual activities /operations • There were controlled 2186 vehicles, 330 Buses, 200 Airplanes with

passengers as well as 20 trucks with goods.• 100 activities in all border crossing points • 70 patrolling in green line.• 40 operational plans organized by different sectors inside Kosovo Customs

and from Kosovo Police.• There are discovered 130 cases. • Confiscated goods around 400.000 euros.

Investigations

Based on governmental objectives, strategies and action plans this year as a main focus has been the combat of informality in general, starting from smuggling, fiscal evasion, organized crime, corruption, money laundering etc.

This year we have oriented more in proactive investigations, such approach followed due to the plan of KC, in order to be efficient on prevention of tax avoidance in current trends such as tobacco smuggling , that is a problem in progression around the region, improvement of the discipline of the staff toward the performance improvement of the organisation and prevention of crimes that are done with the help of officers, as well as we have addressed requests of EU that derivate from progress report, ongoing project in Kosovo, visa liberalisation process etc.

During the year there are registered in total 95 new cases and during this period are delivered to Prosecutors 65 criminal charges, tax avoidances are in amount of 4.199.071.88 €,

• There are executed 22 Mandates in Court for Foray,• There are detained and sequestered goods in amount of 566 518.63€,• Numbers of subjects that are currently under investigations are in total 44.

The comparison of achievements with previous year – In comprehensive level, as result of proactive investigations on what we can notice, beside the increased revenues at declared imports (for example derivate), is directly


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ascertained that the proactive access has resulted in preventing value of 1.8 million €. As a priority during this year has been the investigation of organized crime, money laundry, excise goods etc. The following table form shows the data.

Tab 15

Activities from tax investigations: As a result of activities that are developed to combat economy informalities

and mainly tac avoidance, from Tax Investigation and Intelligence unit (TIIU), for 2015 were achieved these results:

56 opened cases (initiated) 11 criminal charges, 12 closed cases (investigatory final reports), 24 control’s report, 428 activities, 1 foray, and 171information for third parties, 23 mutual actions with Kosovo Police and Customs.

During such activities were issued 14 fines, the value of fines 24,750 €. During this period results by tax avoidance are realized in value of: 1,940,554.25 €, without punishments and interests.

Risk analyse

As a result of collection, analyse and evaluation of information, in ASYCUDA system there are activated 146 risk profiles for subjects and goods. Based on risk profiles in red lane were selected 38,771 declarations or around 20% of the total number of import, in yellow lane were selected 130,733 declarations or around 68% of import, in green lane 16,397 declarations or around 9% of import whereas in blue lane 5,500 declarations or around 3 % of the total number of import.

Based on proceeded profiles in ASYCUDA system, the level of control in declarations has continues as following:

Tab 16


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• Risk profiles have given principal contribution on prevention of smuggling and other customs irregularities.

• There are discovered 108 offences in red lane and consist with information and instructions of risk profiles, or presented in percentage, 86.4 % of the total number of offences imposed with SAD.

• Over 99,5% of re-evaluated goods (around 78 million euro re-evaluation)were selected in red or yellow lane and the majority of re-evaluated declarations consist with information and instructions of risk criteria in declaration.

In the frame of mutual unit of risk analyse (MURA) in NCBM, there were created 83 profiles per persons and vehicles for the control of second line and business profiles that were proceeded to IBM authorities.

• There were drafted 56 other requests for location identification and the exercise of control. Were drafted by regional levels 44 reports according to the model “Intelligence led policing”, as well as 11 general monthly reports of tactic evaluation compiled by MURA, 1 strategic report for 2014, such report were addressed to the group for the appointment and coordination of duties.

10. Corruption combat

The purpose of Customs during 2015 was to improve customs moral and corruption prevention and any kind of conflict of interest moreover the improvement of mechanisms and means for prevention, investigation of corruption cases and avoidance of cases of conflict interest.

Regarding this issue also the corruption combat has directly contributed on the growth of capacities, normally with special focus on prevention of misusing, corruption and ethical infringements cases. During this year we have had 29 cases where 42 officers were in disciplinary procedures. Whereas has imposed in total 57 (including also the 2014 cases 2014) disciplinary measures as suspension, degradation, pre- disqualification, prohibition on promotion and disqualification during 2015.

Regular inspection and the treatment of conflict of interest cases in collaboration with other Agencies have had effect on visible decreasing of cases, respectively on performance development of Customs in general. The increase of the safe Customs phone lines where their correctness is over 90% and has effected on the confidence increase of citizens in Kosovo Customs.

Citizens calls for announcing smuggling and corruption 2015 2014

Total 263 259Tab 17

This new approach has effected also in the measure of corruption perception from FOL for Custom, where has been clearly emphasized that citizens only 7.5% of cases think that they had to bribe. If this percentage is compared with previous periods with the measurement of perceptions from UNDP respectively through the report Public Pulse done during April 2013 where perception for corruption have been 58.9% and in April of 2014 where the corruption has


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been 22.5%. So the decrease in 7, 5 % is a meaningful progress that shows that customs engagement, reforms and corruption combat have produced results that customs as an institution has achieved a progress that is being evaluated also from the citizens of the republic.

11. Staff

The general local activity has had a focus on fulfilment of organisational scheme, planning and realisation of wages and other expenses from this budgetary category, the treatment of all addressing from the job relation of the comprehensive staff of the institution work , electronic management of data, and other aspects to provide the efficient functioning of processes and procedures.

• Gender report – male gender are in total 438 officers (76.57%), whereas of female gender are 134 officers (23.40%). (ANNEX table no.1)

• Ethical report - due to ethical structure: 86.54% Albanians, 6.12% Serbian, 2.62% Turkish, 2.80% Bosnian, 1.40% RAE, 0.52% Goran.

• The statutory report of the staff – of total 572 officers, 500 have customs status and 72 have civilian status, mentioned in percentage here are 87.41% customs officers and 12.59 % civil servants.

In the aspect of trainings there are realized in total 70 developing training activities, 66 in different professional, managing and technical fields. 2015 is enclosed with 538 Officers and customs officers trained, in the frame of internal and external KC activities.

12. Expenses

There is no organisation in the world that may function without investment and budget. But the difference that Kosovo Customs has in comparison with others is the break even. Beside the tendency for maximum public savings through public money and confidence of citizens has an indicator to return to 99%, that means that Kosovo citizens invest to customs only 1 cent whereas we bring them back to them 99 cent.

The following table clarifies the expenses:

Budget 2015 Expenses 2015 Residuary Expens-

es on %

Economic category Post review budget 2015 Total Budgetary

residuary %

Salaries and wages 5,238,414.00 5,247,274.14 -8,860.14 100.17Goods and services 2,617,717.00 1,912,784.82 704,932.18 73.07Utilities 193,375.00 92,230.77 101,144.23 47.70Capital expenses 585,000.00 344,960.47 240,039.53 58.97TOTAL 8,634,506.00 7,597,250.20 1,037,255.80 87.99

Tab 18


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Table 18 clarifies how budgetary means that customs had were spent on salaries and wages even though with a budget of 6% less we achieved that through good management and re-construction to keep expenses on minimum level without risking the performance of the organisation.


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13. 2015 Events

It is prohibited the entry of the material for the produce of hunting cartridges

14th of January 2015 – Kosovo Customs Officers in border point of Vërmica have arrived to prevent illegal report of materials for the produce of hunting cartridges.

Around 6000kg of unprocessed tobacco discovered

22nd of January 2015 in Ferizaj, Customs Units have exercised controls in two locations, respectively with aim of confiscation of the discovered goods without origin.

American Government continues the support for Kosovo Customs

22nd of January 2015 Kosovo Customs has received a donation from USA Government through EXBIS program (export control and border security).

Cartridges caught hidden in the body

25th of February 2015 in Vermica, have achieved to prevent smuggling with munition, where involved person has hidden cartridges in the body.


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It is prevented the entry of falsified cosmetic products

27th of February customs officers during the control of imported goods achieved to find cosmetic falsified products, respectively perfumes and creams in considerable quantity.

Prevented Bus Smuggling

6th of March 2015 Hani of Elezit, when detaining the buss that came from Turkey were found different goods that were hidden in the cooling system.

Prevented tobacco smuggling

7th of March 2015 Mitrovicë– Kosovo Customs Units have achieved to prevent the smuggling of a considerable quantity of tobacco in value of 6000 euro.

Caught narcotic substances

9th of March 2015 Vërmicë, yesterday Customs Officers achieved to prevent the entry of narcotic substances. It was of marihuana type in quantity of 1.1 kg.


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A revolver caught

22nd of April 2015 – is caught a revolver that was in crossing point of Vërmica.

“Paperless” customs clearance facilitate the way of doing business

24th of June 2015 Kosovo Customs has launched the new project, supported by American Embassy in Kosovo in order to create facilities to companies on doing business.”Paperless” Concept.

Customs prevents smuggling with mobile phones in value of 10.000 euro

17th of September 2015 – Customs officers prevent smuggling. In border crossing point of Dheu Bardhë they have achieved to discover in two cases 80pcs of mobile phones.

Escape attempt from customs control because of narcotics transport

1st of October 2015 – Customs Units have achieved to grab a person who escaped from customs control because he was transporting narcotic subjects


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Seminar over “Public health protection of consumers from counterfeited goods”

25th November 2015 – Kosovo Customs in collaboration with EULEX organized a seminar over “Public protection health of consumers from counterfeited goods”.

20 ton of smuggled fireworks caught

23rd of December 2015 customs units, prevented the smuggling of fireworks.

Successful conclusion of 2015

29th December 2015 – Customs on an occasional ceremony successfully concluded 2015. Customs during this year collected more 9, 5 % of taxes in comparison of the same period of last year 2014.


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14. General statistics of Import and Export

Import


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Kapitujt më të importuar

Top seksione sipas taksave

Top places from where products are imported

2014 2015 Value (+ -) % (+-)

Net Kg Value Net Kg Value

1 Serbia 1,069,925,137.97 358,125,432.72 1,079,124,021.49 372,079,292.50 13,953,859.78 3.90%

2 Germany 103,327,646.57 271,584,636.82 116,027,362.26 289,023,328.59 17,438,691.78 6.42%

3 Turkey 133,940,740.86 230,831,460.75 160,994,009.23 246,154,007.85 15,322,547.10 6.64%

4 China 106,236,486.31 201,708,830.01 113,409,682.91 229,658,540.74 27,949,710.73 13.86%

5 Italy 239,267,314.85 202,107,749.36 283,686,113.88 225,114,117.19 23,006,367.83 11.38%

6 Macedonia 398,356,075.47 138,450,288.57 472,229,785.11 142,405,760.52 3,955,471.95 2.86%

7 Albania 687,119,803.33 125,485,312.65 734,374,094.82 143,650,194.60 18,164,881.95 14.48%

8 Greece 245,656,877.77 137,162,558.78 247,578,487.37 109,938,755.28 ▼27,223,803.50 ▼19.85%

9 Bosnia And Herzegovina 107,028,115.00 63,345,903.07 139,392,485.21 75,236,973.84 11,891,070.77 18.77%

10 Croatia 71,144,978.80 62,993,366.45 87,804,902.45 69,692,747.16 6,699,380.71 10.64%

11 Slovenia 45,848,854.45 66,633,811.36 41,061,007.96 58,458,153.43 ▼8,175,657.93 ▼12.27%

12 Poland 18,917,582.12 55,226,360.04 22,642,946.31 69,308,801.87 14,082,441.83 25.50%

13 United States 73,971,291.10 62,467,475.89 17,228,791.40 37,273,337.08 ▼25,194,138.81 ▼40.33%

14 Bulgaria 48,723,562.21 47,138,118.04 59,330,555.76 46,346,002.69 ▼792,115.35 ▼1.68%

15 Brazil 27,328,935.47 39,544,148.24 26,931,861.49 37,883,671.32 ▼1,660,476.92 ▼4.20%

16 Austria 33,840,437.31 35,642,336.16 39,983,054.70 40,301,838.92 4,659,502.76 13.07%

17 Romania 34,193,541.94 27,838,170.66 41,301,928.13 30,494,119.22 2,655,948.57 9.54%


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Export

18 Switzerland 16,165,700.74 29,612,470.00 15,471,153.29 23,240,500.57 ▼6,371,969.42 ▼21.52%

19 France 6,252,184.23 29,002,081.18 7,592,537.10 22,373,553.44 ▼6,628,527.74 ▼22.86%

20 Hungary 28,052,740.99 24,464,644.68 28,661,938.14 24,067,852.76 ▼396,791.92 ▼1.62%

21 Spain 33,488,069.05 21,683,919.45 44,261,507.00 24,350,129.15 2,666,209.70 12.30%

22 Netherlands 9,708,954.87 26,889,275.67 11,080,624.55 16,918,183.15 ▼9,971,092.52 ▼37.08%

23 Czech Republic 8,138,028.28 17,896,461.53 8,021,287.12 18,785,017.41 888,555.88 4.96%

24 Montenegro 88,727,824.50 13,753,015.26 103,917,393.77 15,658,006.19 1,904,990.93 13.85%

25 United Kingdom 2,419,538.56 13,411,788.11 3,021,737.54 15,815,681.50 2,403,893.39 17.92%

26 Japan 2,063,708.83 11,281,618.95 2,392,102.89 11,798,914.74 517,295.79 4.59%

27 India 6,822,427.93 9,193,411.45 12,762,732.25 13,428,823.05 4,235,411.60 46.07%

28 Vietnam 3,629,546.36 7,866,264.25 4,398,078.12 11,537,561.13 3,671,296.88 46.67%

29 Taiwan 4,897,584.35 9,779,104.22 4,478,665.57 8,553,441.20 ▼1,225,663.02 ▼12.53%

30 Sri Lanka 2,147,366.04 7,416,692.09 2,645,742.64 8,903,338.26 1,486,646.17 20.04%


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The export due to sections – Kilogram and value

Top 5 sections 2015


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The exports according to destinations countries

2014 2015Dif. Net Kg Dif. Value (+ -) % Net Kg % Value (+-)

Net Kg Value Net Kg Value

1 Albania 111,542,824.55 29,797,599.28 100,654,460.45 29,242,537.53 ▼10,888,364.10 ▼555,061.74 ▼9.76% ▼1.86%

2 Serbia 66,215,559.39 23,235,860.42 79,795,679.50 27,933,445.39 13,580,120.11 4,697,584.97 20.51% 20.22%

3 Macedonia 75,257,711.02 26,138,135.23 83,875,473.87 24,400,586.82 8,617,762.85 ▼1,737,548.42 11.45% ▼6.65%

4 India 6,347,202.00 18,035,751.78 12,348,560.00 24,153,329.05 6,001,358.00 6,117,577.27 94.55% 33.92%

5 Italy 11,747,569.13 27,681,478.16 5,624,492.25 10,194,918.00 ▼6,123,076.88 ▼17,486,560.16 ▼52.12% ▼63.17%

6 Montenegro 17,000,308.01 15,392,443.23 16,562,994.15 11,187,245.30 ▼437,313.86 ▼4,205,197.93 ▼2.57% ▼27.32%

7 Switzerland 7,160,613.14 9,239,416.26 4,429,997.27 10,881,928.17 ▼2,730,615.87 1,642,511.91 ▼38.13% 17.78%

8 Austria 4,527,966.07 6,161,867.19 4,444,312.07 11,988,176.23 ▼83,654.00 5,826,309.04 ▼1.85% 94.55%

9 China 41,494,038.70 14,130,031.69 2,273,851.54 167,886.16 ▼39,220,187.16 ▼13,962,145.53 ▼94.52% ▼98.81%

10 Germany 5,545,623.55 5,739,780.03 5,481,988.74 7,393,996.53 ▼63,634.81 1,654,216.50 ▼1.15% 28.82%

11 Belgium 1,246,291.49 232,546.30 4,626,527.09 9,808,866.51 3,380,235.60 9,576,320.21 271.22% 4,118.03%

12 Bulgaria 6,995,796.10 3,211,420.91 7,945,036.73 5,904,828.97 949,240.63 2,693,408.06 13.57% 83.87%

13 Turkey 10,650,258.95 4,399,515.48 3,796,996.25 2,967,250.24 ▼6,853,262.70 ▼1,432,265.23 ▼64.35% ▼32.56%

14 Poland 10,405,051.08 4,387,480.48 5,051,286.22 2,306,698.56 ▼5,353,764.86 ▼2,080,781.92 ▼51.45% ▼47.43%

15 South Africa 2,408,911.30 5,497,342.13 2,408,911.30 5,497,342.13

16Bosnia And Herzegovina

1,744,495.72 1,801,380.38 3,162,180.37 3,391,653.11 1,417,684.65 1,590,272.73 81.27% 88.28%

17 Croatia 3,708,513.67 2,204,031.31 5,109,369.44 2,590,785.96 1,400,855.77 386,754.65 37.77% 17.55%

18 France 318,445.90 429,762.44 933,487.20 2,508,616.58 615,041.30 2,078,854.14 193.14% 483.72%

19 Lithuania 150,931.28 2,543,482.31 6,445.26 378,630.00 ▼144,486.02 ▼2,164,852.31 ▼95.73% ▼85.11%

20Czech Republic

274,024.00 2,453,631.60 146,084.73 271,660.65 ▼127,939.27 ▼2,181,970.95 ▼46.69% ▼88.93%

21 Netherlands 565,431.54 818,745.29 839,122.85 1,777,012.02 273,691.31 958,266.73 48.40% 117.04%

22 Japan 8,096.90 506,539.00 28,137.70 2,061,596.40 20,040.80 1,555,057.40 247.51% 307.00%

23 Sweden 2,193,496.58 848,105.87 1,258,647.98 1,249,404.36 ▼934,848.60 401,298.49 ▼42.62% 47.32%

24 Taiwan 3.00 1,825.40 1,020,289.80 2,040,669.09 1,020,286.80 2,038,843.69 34,009,560.00% 111,692.98%

25 Slovenia 1,137,980.68 526,479.63 2,134,241.02 1,289,087.73 996,260.34 762,608.10 87.55% 144.85%

26 Spain 43,213.63 127,480.43 825,088.49 1,624,421.59 781,874.86 1,496,941.16 1,809.32% 1,174.25%

27 Greece 987,345.04 822,388.18 1,017,288.06 922,970.92 29,943.02 100,582.74 3.03% 12.23%

28 Cyprus 2,667,036.00 1,737,247.48 ▼2,667,036.00 ▼1,737,247.48

29 Romania 615,302.41 651,172.10 1,571,449.29 992,232.53 956,146.88 341,060.43 155.39% 52.38%

30 United States 141,811.10 411,592.74 11,874.63 158,482.49 ▼129,936.47 ▼253,110.25 ▼91.63% ▼61.50%


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