Criminal Code of Kosovo - Legislationline

Article 318
Avoiding payment of mandatory customs fees
1. Whoever, with the intent to enable himself or another person to avoid payment of the
customs tax fee or other fees or customs obligations payable for the import or export of
goods, or if a false document is presented to customs about the origin, value, quantity,
quality, type and other characteristics of the goods, shall be punished by a fine or
imprisonment of up to three (3) years.
2. If the avoided payment for the offense in paragraph 1 of this Article exceeds fifteen
thousand (15,000) EUR, the perpetrator shall be punished by a fine and imprisonment of
up to five (5) years.
3. If the avoided payment for the offense in paragraph 1 of this Article exceeds thirty
thousand (30,000) EUR, the perpetrator shall be punished by a fine and by imprisonment
from one (1) to eight (8) years.
4. The goods that were not accurately declared or the value of the payment avoided,
whichever is greater, shall be confiscated.
CHAPTER XXVI
UTILITIES OFFENSES
Article 319
Definitions
1. For the purposes of this Chapter the terms below have the following meanings:
1.1. Authorized Supplier - a person or legal entity which is authorized in
accordance with the applicable law to supply electricity or a utility;
1.2. Utility - gas, water, electricity or heating.
Article 320
Theft of utility services
Whoever takes, uses, diverts, extracts or benefits from any utility supplied by or through
an electricity transmission or distribution network without the authorization of the
Authorized Supplier shall be punished by a fine and imprisonment of up to three (3)
years.
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