Under Invoicing of Imported Broiler Meat: a Challenge to the Development of the Local Broiler Industry in Kosovo

The aim of the study is to show how the under invoicing of imported fresh broiler meat affects the sales of the locally fresh produced and marketed broiler meat in Kosovo. One of the biggest Kosovo broiler producers was the subject of this study, who raised the issue about under invoicing prices for poultry meat imports, exported to Kosovo by a wellestablished EU certified Slovenian company. For this purpose the monthly sales data for the whole year before under invoicing prices was exposed, was compared with data for the monthly sales after the reference pricing policy for customs valuation was introduced by Kosovo government. There was a statistical significant difference between Kosovo broiler producer (named x company) monthly sales 12 months before the under invoicing prices were introduced and 12 months after the reference pricing policy was introduced. A significant increase in monthly sales after introducing the reference pricing policy for custom valuation occurred at t (11) = 3.947, p = 0.002, with Confidence Intervals (CI) 95% - 99%, ranging from Euro 13,584.11 respectively Euro 47,827.53 per month. The results of the study showed that the under invoicing has affected the local broiler industry and had economic consequences for Kosovo.