Potential Risks to Avoidance of Customs Duties: Research in Kosovo

Abstract

In order to understand, the potential risk factors of the avoidance of customs duties. In this way through the questionnaire, we  asked the respondents if there have the potential risk of avoidance from risks: customs value, origin of goods, misdescription and misclassification of goods, quantity of goods, incoterms. In this case we found these results: from 228 respondents, 68 of their are thinking that avoidance of customs duties, from the customs value, is risk potential 10%- 20%;there 124of their are thinking that avoidance of customs duties, from the origin of goods, is risk potential 1% - 10%; there 128 of their are thinking that avoidance of customs duties, from the misdescription and misclassification of goods, is risk potential 1% - 10%.  There from 232 respondents, 124 of their are thinking that avoidance of customs duties, from the terms of delivery of goods, is risk potential 1% - 10%, and from 224respodents there 64 respondents, are thinking that avoidance of customs duties, from the quantity of goods, is risk potential 10% -20%. Therefore are the more potential risk from customs value and from quantity of goods.

Keywords: avoidance, customs duties,  potential risks