WORLD TRADE
ORGANIZATIONG/VAL/N/1/ALB/1
9 July 2001
(01-3389)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
ALBANIA
The following communication, dated 23 June 2001, has been received from the Permanent
Mission of Albania.
_______________
I have the honour to notify under Article 22 of the Agreement on Customs Valuation, the
complete texts of the Albanian legislation related to customs valuation.  Please find attached∗ the:
- Albanian Customs Code (updated version)
- Implementing Provisions (updated version)
- Replies to the questionnaire on customs valuation issues.
- Law No. 8719 dated 19.12.1999 for an addition to law No. 8449 dated 27.01.1999 on the
"Customs Code of the Republic of Albania" .  It is published on 04.01.2001 in the Official
Gazette Year 2000. Vol. No. 47, page 2074.
- Council of Ministers Decision No. 339 dated 23.06.2000 for an addition to the decision
No.205 dated 13.04.2000 of the Council of Ministers for "Implementing Provisions of the
Customs Code", amended with the decision No. 516, dated 14.11.1999, of the Council ofMinisters.
Some internal instruction:
- "Some problems regarding the customs valuation" No. 6/1, dated 09.12.1999.
- "Instruction on the organization of the customs value group" No. 6, dated 08.10.1999.
- "Instruction on customs value" No. 2532, dated 14.04.2000.
- "On way how to utilize the valuation reference files" No. 6/2, dated 20.12.1999.
I would like to emphasis that in Albanian Customs Code, the articles related to the customs
value are: Article 34 to Article 40 and the provisio ns related to customs value in the "Implementing
Provisions" are Provisions 54 to 69.
                                                     
∗ In English only.G/VAL/N/1/ALB/1
Page 2
REPUBLIC OF ALBANIA
THE PARLIAMENT
LAW
NO. 8719, DATED 19.12.2000
FOR AN ADDITION TO LAW NO. 8449, DAT ED 27.1.1999 ON THE “ CUSTOMS CODE OF
THE REPUBLIC OF ALBANI”, AMENDE D TO THE LAW NO. 8473, DATED 14.4.1999.
Based on Articles 81 and 83, point 1, of the Constitution of the Republic of Albania, with the
proposal of the Council of Ministers, the Parliament of  the Republic of Albania
HAS DECIDED
Article 1
In the point 4  of the Article 37 of the law no. 8449, dated 27.1.1999  on the “Customs Code
of the Republic of Albanian”, amended to the law 8473, dated 14.4.1999added the letter “c” with this
context:
“c)  payments related to the intellectual property  rights(royalties) and license fees for the right
to produce and distribute cinematographic films imported into the Republic of Albania, shall not to be
added in the calculation of the price paid or payable.”
Article 2
This law comes into force 15 days following its publication in the “Official Gazette”
THE CHAIRMAN
SKENDER GJINUSHIG/VAL/N/1/ALB/1
Page 3
REPUBLIC OF ALBANIA
COUNCIL OF MINISTERS
DECISION
No. 339, Dated 23.6.2000
FOR AN ADDITION TO THE DECISION  NR 205, DATED 13.4.1999 OF  THE COUNCIL OF
THE MINISTERS, “FOR IMPLEMENTING PROVISIONS OF THE CUSTOMS CODE”,
AMENDED WITH THE DECISION NR.  516, DATED 14.11.1999, OF THE COUNCIL OF
MINISTERS
Based on Article 100 of the Constitution of the Republic of Albania and on the law nr. 8449,
dated  27.1.1999 ”Customs Code of the Republic of Albania”, with the proposal of the minister of
Economic Cooperation and Trade and the minister of Finance, the Council of Ministers
HAS DECIDED
In the decision nr. 205. dated 13.4.1999, of the Council of Ministers, amended with the
decision nr. 516, dated 14.11.1999, of the Council of Ministers, after the point 69.2  adds the point69.3, with this context:
“69.3   payments related to the intellectual property rights (royalties) and license fees for the
right to produce and distribute cinematographic films imported into the Republic of Albania, shall not
to be added in the calculation of the price paid or payable.”
This decision  comes into force 15 days following its publication in the “Official Gazette”.
PRIME MINISTER
ILIR METAG/VAL/N/1/ALB/1
Page 4
REPUBLIC OF ALBANIA
THE PARLIAMENT
LAW
NR. 8449, DATE 27.01.1999
CUSTOMS CODE OF THE REPUBLIC OF ALBANIA
Based on Article 81 and 83 of Constitution, upon the proposal of Council of Ministers
THE PARLIAMENT
OF REPUBLIC OF ALBANIA
DECIDEDG/VAL/N/1/ALB/1
Page 5
TITLE I
GENERAL PROVISIONS
CHAPTER 1
SCOPE AND BASIC DEFINITIONS
Article 1
(Customs Legislation)
Customs rules shall consist of this Code; the
international Customs related rules concerning
the conventions adhered by the Republic ofAlbania, the Implementing Provisions of this
Code and other rules related to the Customs
activity.
Article 2
(The aim of Customs activity)
The customs activity ensures the protection of
the interests of the Republic of Albania,
concerning the imports, exports and goods in
transit, regardless of the way of transport, with
respect to international shipments, border
crossing and the free circulation of goods,
persons and their luggage.
Article 3
(Customs territory)
The customs territory shall include the land
territory, the territorial waters, the inland
waters, and the airspace of the Republic ofAlbania.
Article 4
(Customs line)
The customs line is constituted by the
seacoast, the coasts of the bordering lakes andrivers, and the land borders with other states.
Article 5
(Customs zone)
1. The customs area includes the premises
where the customs authorities exercise theiractivity, as well as all the areas where those
authorities exercise control or supervision.
2. The customs areas are established at the
check border crossing points as well as other
points of the customs territory.3. The establishment, territorial extension,
and the classification of permanent or
temporary customs areas are determined by
the Council of Ministers upon proposal of the
Minister of Finance.
Article 6
(The extension of customs zone)
1. The customs land surveillance area is
constituted by the territory between the land
borders line up to 10 kilometers inward. Along
the coasts, this land surveillance area is
established up to 5 kilometers from the coaststowards the land.
2. The sea surveillance area of customs is
constituted by the sea zone from the coasts up
to the external limit of the territorial watersand internal waters.
Article 7
(Customs authorities)
Customs authorities mean the authorities
responsible for applying customs rules, as wellas other normative acts whose application is a
duty of such authorities.
Article 8
(Definitions)
For the purposes of this Code, the following
definitions shall apply:
1. ‘Person ’ means:
a) a natural person;
b) a legal person;
c) all other persons recognized by the
legislation in force.
2. ‘Persons established in the Republic of
Albania ’ means:
a) in the case of a natural person or
persons referred to in point 1(c), anyG/VAL/N/1/ALB/1
Page 6
person who is normally resident in
Albania;
b) in the case of a legal person, any
person who has in the Republic of
Albania a registered office, central
headquarters or a permanent business
establishment.
3. ‘Customs Administration ’ means the
structural organization of customs
authorities.
4. ‘Customs office ’ means any office at
which all or some of the formalities laid
down by customs rules may becompleted.
5. ‘Decision ’ means any official act by the
customs authorities pertaining to customs
rules giving a ruling on a particular case,
such act having normative effects on one
or more specific or identifiable persons.
6. ‘Customs status ’ means the status of goods
as Albanian or non-Albanian goods.
7. ‘Albanian goods ’ means goods:
a) wholly obtained or produced in the
customs territory of the Republic ofAlbania under the conditions referred
to in article 29, and not incorporating
goods imported from other countriesor territories;
b) imported from other countries or
territories, which have been released
for free circulation in the customsterritory of the Republic of Albania;
c) obtained or produced in the customs
territory of the Republic of Albania,
either from goods referred to in
subparagraph (b) alone, or from goods
referred to both in subparagraphs (a)and (b) above.
8. ‘Non-Albanian goods ’ means goods other
than those referred in subparagraph 7.
9. ‘Customs debt ’ means the obligation of a
person, to pay the amount of the import
duties (customs debt on importation) or
the amount of the export duties (customs
debt on exportation), which apply tospecific goods under the provisions in
force in the Republic of Albania.
10. ‘Import duties ’ means customs duties and
other charges having an effect equivalent
to customs duties payable on theimportation of goods.
11. ‘Export duties ’ means customs duties and
other charges having an effect equivalent
to customs duties payable on theexportation of goods.
12. ‘Debtor ’ means any person liable for
payment of a customs debt.
13.
 ‘Supervision by the customs authorities ’
means action taken in general by those
authorities with a view to ensuring thatcustoms rules and, where appropriate,
other provisions applicable to goods
subject to customs supervision are
observed. The inland customs authorities
do the supervision of the land surveillance
area and the maritime customs authorities
do the supervision of the sea surveillancearea.
14. ‘Control by the customs authorities ’
means the engaging in specific acts such
as examining goods, verifying the
existence and the authenticity of
documents, examining the accounts of
undertakings and other records, inspecting
means of transport, inspecting luggage and
other goods carried by or on persons, andcarrying out official inquiries and other
similar acts, with a view to ensuring that
customs rules and, where appropriate,
other provisions applicable to goods
subject to customs supervision areobserved in the customs territory of theRepublic of Albania.
15.‘Customs approved treatment or use of
goods ’ means:
a) the placing of goods under a customs
procedure;
b) their entry into a free zone or free
warehouse;G/VAL/N/1/ALB/1
Page 7
c) their re-exportation from the customs
territory of the Republic of Albania;
d) their destruction;
e) their abandonment to the Exchequer.
16.‘Customs procedure ’ means:
a)  release for free circulation;
b)  transit;
c)  customs warehousing;
d)  inward processing;
e)  processing under customs control;
f)  temporary importation;
g)  outward processing;
h)  exportation.
17. ‘Customs declaration ’ means the act
whereby a person indicates in the
prescribed form and manner, a wish to
place goods under a given customs
procedure.
18. ‘Day of acceptance of declaration at
Customs ’ means the moment when the
declaration is presented at the Customs
and is accepted by the Customs office.
19. ‘Declarant ’ means the person making the
customs declaration in his own name orthe person in whose name a customs
declaration is made.
20. ‘Presentation of goods at customs ’ means
the notification to the customs authorities,in the manner laid down, of the arrival of
goods at the customs office or at any other
place designated or approved by thecustoms authorities.
21. ‘Release of goods ’ means the act whereby
the customs authorities make goods
available for the purposes stipulated by the
customs procedure under which they are
placed.
22. ‘Holder of the procedure ’ means the
person on whose behalf the customsdeclaration was made or the person to
whom the rights and obligations of the
above-mentioned person in respect of a
customs procedure have been transferred.
23. ‘Holder of the authorization ’ means the
person to whom an authorization has beengranted.
CHAPTER 2
ORGANIZATION OF CUSTOMS
ADMINISTRATION, OF  PERSONNEL
AND CUSTOMS ACTIVITIES
Section 1
Organization of the Central and Local
Customs Administration
Article 9
(Organizational levels)
1. The Customs Administration comprises the
Directorate General, the Regional Directoriesand the customs houses. It is subordinate to
and under the supervision of the Ministry ofFinance.
2. The Regional Directories are subordinate to
and under the supervision of the Directorate
General of Customs. They are comprised of
one or many customs houses over which they
exercise control.
3. The powers and the organization of the
Customs Administration are established in the
Implementing Provisions of the CustomsCode.
4. Within the structures of the General
Directorate of Customs shall be created the
department of the fight against smuggling and
illicit traffic that carries out the functions of
the judicial police. Law determines the duties
and rights of the personnel carrying out the
functions of the judicial police.
Article 10
(Opening hours of offices)
The opening hours of the Customs
Administration offices are determined in the
Implementing Provisions of this Code.
Section 2G/VAL/N/1/ALB/1
Page 8
Formalities, controls, surveillance and
powers of customs authorities
Article 11
(Formalities, controls, surveillance and
powers of customs authorities)
1. Goods may cross the customs line of the
land, the sea border and in airports only at thestate border crossing points where there are
customs areas.
2. The loading, unloading, embarking,
discharge and transshipment of goods and
means of transport through the customs line
and in airports shall be carried out with the
permission of the customs authorities andaccording to the modalities established bythem.
3. The customs authorities are responsible for:
a) carrying out all the activities
determined in this Code with regard tothe goods entering or leaving the
Albanian customs territory, in
conformity with the rules provided for
in the Implementing Provisions of thisCode;
b) verifying and collecting the customs
duties legally due;
c) preventing, verifying and repressing
the smuggling activity, offenses andillicit traffic of prohibited goods;
d) ascertaining and verifying violations
of the provisions of the this Code, asprovided for in Title VIII;
e) preparing and signing international
agreements and conventions in customs
matters, according to the authorization;
f) prepare, store and upon a written
request distribute the statistical data offoreign trade to the Ministry of Trade
and other public institutions established
by the dispositions in force;
g) supervising goods that are under the
customs supervision, in the entire
customs territory of the Republic of
Albania;4. In order to guarantee the observance of the
provisions established by this Code and other
rules whose application is a duty of the
customs authorities, the customs officers
exercise control on any goods, means of
transport, and passengers crossing the customsline in the customs areas and along the land
and sea borderline, the inland waterways and
in airspace which are under customs
surveillance. With a view to more efficient
controls, customs authorities may sign
agreements with Albanian or foreign, public or
private organizations, for exchanginginformation in this field.
5. At the land and sea border crossing points
and in the airports, as well as at the exit of the
inland customs offices shall be organized the
control of the goods and means of transport
leaving the customs areas, in order to verify
the conformity of the quantity and quality of
the goods transported with the customs
documents accompanying them. If there arenot any differences, the customs officers
charged with such service will put on the
customs documents the stamp that shows their
regularity. Otherwise, they will draw up the
appropriate written report, which will besubmitted, to the Head of the customs officefor the further formalities.
6. When necessary, such service will be
carried out by the customs authorities, alsothrough controls of the means of transport
along the roads, where such means move. In
such a case, the customs officers, to whom the
service of stopping the vehicles has been
assigned, must make use of the appropriateroad sign provided by the Directorate General
of Customs and must show to the driver their
identity card. In case of irregularities, the
customs officers will escort the vehicle to the
nearest customs office, where they will drawup the appropriate written report, which will
be submitted to the Head of the customs office
for the further formalities.
7. With a view to ensuring the
implementation of the customs legislation and
other normative acts, the implementation of
which is entitled to the customs, Customs
Authorities may, carry out all the necessary
controls at the premises of the declarant or anyG/VAL/N/1/ALB/1
Page 9
other person, involved directly or indirectly in
the release of goods, in accordance with the
Implementing Provisions of this Code.
8. When other authorities, operating in the
customs territory of the Republic of Albania,have suspicions or become aware of
information concerning violations of the
provisions of this Code, its Implementing
Provisions or other normative acts whose
application is assigned to the customs, theyshall inform immediately the customs office
competent for that territory. The latter will
carry out all the appropriate verifications and
formalities, including notification of the
judicial authorities, according to theprocedures provided for in Title VIII of this
Code.
9. Where there are reasonable doubts on
traffic of drugs, arms, or other crimes ofeconomic or financial character, the competent
police authorities may stop the vehicles that
are subject of the customs formalities and
sealed by the customs authorities. In this case,
the means of transport shall be accompanied tothe nearest customs office territorially
competent, where the seal will be removed and
where the above mentioned police authorities
in the presence of the customs authorities may
carry out all the controls deemed necessary.
These authorities in collaboration with the
customs authorities shall prepare the writtenreport and lodge it with the judicial authorities,
if it is the case, in accordance with the
provisions of the Criminal Procedure Code.
Article 12
(Territorial competence)
1. Except for the cases of force majeure duly
certified, and except for the transit procedure
and release of goods for free circulation, the
customs declaration must be presented at the
competent customs offices of the locationwhere the person is situated.
2. The Director General, in derogation from
the rule laid down in the previous paragraph,
when the circumstances require the applicationof specific controls, may decide that the
customs formalities regarding some categories
of goods may be concentrated at the bordercrossing office, or at one or more inland
customs offices.
3. The Heads of the customs houses, when the
needs of the trade so require and upon request
of the person concerned, may allow some ofthe customs controls be carried out at the
premises of the declarant, or in other places
proposed by them, which are deemed suitable
to perform all the necessary controls by the
customs authorities. The Director General ofCustoms, taking into account the hours spent
for the control and the distance of the premises
from the customs office, shall establish the
costs of the above said service, which shall be
charged to the declarant.
Section 3
Organization chart, employment and
working interrelations of Customs
Administration personnel
Article 13
(Chart organization and salaries)
1. Within 15 days from the entry into force of
this Code, the Council of Ministers, uponproposal of the Minister of Finance, shall
establish the organization chart of the customs
administration in order to guarantee, on one
hand, the protection of the fiscal interests of
the Republic of Albania, and on the other handan organization suitable to the dynamism and
the peculiarity of the customs activity. The
Director General of Customs shall take all the
measures for appointing the personnel in the
central and local offices.
2. In the organization chart the personnel,
depending to the proper tasks is divided into
high level officials, senior customs officers,
and other customs personnel, as categorized inthe Implementing Provisions of this Code.
3. The tasks and functions assigned to the
aforementioned categories, as well as the
promotion procedures, are laid down in theImplementing Provisions of this Code.
4. The Council of Ministers within 15 days
from the date when this Code comes in force,
determines the salary level for each categoryG/VAL/N/1/ALB/1
Page 10
of the personnel provided for in the
Implementing Provisions of this Code in
accordance with the legislation in force.
Article 14
(Personnel issues)
1. The Director General of Customs is
appointed upon decision of the Council of
Ministers, upon proposal of the Minister of
Finance. The Deputy General Directors of
Customs are appointed by the Minister of
Finance upon proposal of the Director General
of Customs, in accordance with employing
provisions of this Code.
2. The personnel of the Customs
Administration, with exception of the auxiliarypersonnel, is employed through public test,
according to the procedures established by the
law “For the Civil Service” and its
implementing provisions, as well as by the
Implementing Provisions of this Code and
other specific provisions regulating the
functioning of the Directorate General ofCustoms.
3. The auxiliary personnel are employed on a
nominal basis by the Director General of
Customs.
Article 15
(Administration of income and incentives)
1. The Directorate General of Customs is
given, besides the incomes referred to in
Article 296 of this Code, 2% of the annual
customs income to be used for investments,
improvement of the working and livingconditions of the Customs Administration
personnel, as well as rewards to the latter.
2. Without prejudice to all rules in force
relating to the public employees, considering
the peculiarity of the work performed, as well
as the difficulties faced while carrying on their
tasks, the personnel of the CustomsAdministration may be conferred an incentive
payment, taking into account the following
criteria:a) the work performed in the land, sea and
airport border customs offices;
b) the services of high danger for the
person;
c) the ascertainment of violations of the
Customs Code and its ImplementingProvisions;
d) the efficiency at work.
2. The Director General of Customs, based on
the criteria provided for in paragraph 2 above,
delivers the incentive payments between the
Customs Administration personnel.
Article 16
(Judical police, uniform and weapons)
1. The judicial police as referred to in article 9
(4) of this Code concerning the
implementation of the customs legislation
only.
2. The customs personnel wear the service
uniform and at the discretion of the Director
General of Customs may be provided with
weapons. In the events that service needs
make it necessary to work without wearing a
uniform, the customs personnel must show theIdentity Card, issued by the Director General
of Customs.
3. The provision with weapons and their use
by the customs personnel is done in
accordance with the provisions in force
regarding the arms possession and other rules
on the status of police authorities.
4. Customs personnel are not allowed to
accept directly or indirectly, rewards in cash or
kind for the customs services conducted.
Customs officers are not allowed to carry on
any kind of trade or advising activity,incompatible with the performance of the
customs activity.
5. Customs personnel must preserve the
professional secret regarding all activities
related to the performance of his tasks.G/VAL/N/1/ALB/1
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6. In application of the provisions provided
for in the Criminal Code and the provisions in
force in the customs field, the Director
General of Customs takes the disciplinary
measures in cases of violations of this article.
CHAPTER 3
SUNDRY GENERAL PROVISIONS
RELATING IN PARTICULAR TO THE
RIGHTS AND OBLIGATIONS OF
PERSONS WITH REGARD TO CUSTOMS
RULES
Section 1
Right of representation
Article 17
(Types of representation)
1. Under the conditions set forth in Article 89
(2), any person may appoint a representative inhis dealings with the customs authorities to
perform the acts and formalities laid down bycustoms rules.
 2. Such representation may be:
a) direct, in which case the representative
shall act in the name of and on behalf of
another person, or
b) indirect, in which case the
representative shall act in his own name
but on behalf of another person.
 3. Save in the cases referred to in article 89
(2) (b) and (3), the representative must be
established within the Republic of Albania.
 4. The representative must state that he is
acting on behalf of the person represented,
specify whether the representation is direct orindirect and whether he is empowered to act asa representative.
 5. The customs authorities require from any
person stating that he is acting in the name ofor on behalf of another person, to produce
evidence of his power to act as arepresentative.
6. A representative, according to the
conditions laid down in this Article, may alsobe the customs agent licensed as such by the
General Directorate of Customs. The
conditions for granting and revoking the
license are determined in the ImplementingProvisions of this Code.
Section 2
Decisions related to the application of
customs rules
Article 18
(Decisions)
1. Where a person requests that the customs
authorities take a decision related to the
application of customs rules, that person shall
supply all the information and documents
required by customs authorities in order totake a decision.
 2. Such decision shall be taken and notified to
the applicant within 30 days from the date
when the request is presented.
3. Decisions taken and notified to the
applicant by the customs authorities in writing
which either reject requests or are detrimental
to the persons to whom they are addressed,
shall set out the grounds on which they arebased. They shall refer to the right of appealprovided for in article 19 and 20 of this Code.
4. Customs authorities shall immediately
enforce decisions taken and notified to theapplicant. In cases where the disputed decision
requires payment of import duties or export
duties, suspension of implementation of that
decision shall be subject to the existence orlodging of a guarantee.
Article 19
(Annulment of decisions)
1. A decision favorable to the person
concerned shall be annulled if it was issued on
the basis of incorrect or incompleteinformation and:
a) the applicant knew or should
reasonably have known that theinformation supplied was incorrect or
incomplete, andG/VAL/N/1/ALB/1
Page 12
b) such decision could not have been
taken based on correct or complete
information.
2. The persons to whom the decision was
addressed shall be notified immediately of its
annulment.
3. Annulment shall take effect from the date
on which the annulled decision was taken.Annulment can have power only within the
period of time the authorization is valid.
4. The person concerned may appeal against
the decision of annulment of authorization at
the General Directorate of Customs, within 10days from the day of notification. The Director
General of Customs will reply within 20 days
on acceptance or denial of the appeal. In the
event, the Director General of Customs does
not reply within this term, the request shall bepresumed to have been accepted.
Article 20
(Revocation and amendment of decisions)
1. A decision favorable to the person
concerned, shall be revoked or amended
where, in cases other than those referred to in
Article 19, one or more of the conditions laid
down for its issue were no longer fulfilled.
 2. A decision favorable to the person
concerned may be revoked where the person to
whom it is addressed fails to fulfill anobligation imposed on him under that decision.
 3. The person to whom the decision is
addressed shall be notified immediately of its
revocation or amendment.
4. The revocation or amendment of the
decision shall take effect from the date of
notification.
5. The person concerned may appeal against
the revocation or amendment of the decision at
the Directorate General of Customs, within 10
days from the notification. The Director
General of Customs shall reply within 20 dayson the acceptance or denial of the appeal. In
the event, the Director General does not reply
within this term, the request shall be presumedto have been accepted.
Section 3Information
Article 21
(Binding Tariff Information)
1. Natural and legal persons whilst
performing customs formalities, as well as
state institutions in exercising the functionsand powers entitled to them by law, may
request information concerning the application
of customs legislation from the customs
authorities. Such request may be refused
where it does not relate to an ongoing importor export operation.
 2. The information shall be supplied to the
applicant free of charge. However, where the
customs authorities incur special costs, for
example because of analyses or expert reports
on goods, or the return of the goods to theapplicant, he is charged the relevant amount.
 Article 22
 (Validation of Binding Tariff Information)
1. The customs authorities shall issue
binding tariff information upon written
request.
 2. Binding tariff information shall be binding
on the customs authorities as against theholder of the information only in respect of the
tariff classification of goods. Binding tariffinformation shall be binding on the customs
authorities only for goods on which customs
formalities are fulfilled after the date on whichthey supplied the information.
 3. The holder of such information must
prove that the declared goods correspond to
those described in the information in everyrespect.
 4. The binding tariff information will be
valid for 6 years. By way of derogation fromarticle 19, binding tariff information shall be
annulled where it is based on inaccurate orincomplete information from the applicant.
 5. Binding tariff information shall ceaseto be valid:
a) when the information no longer
conforms to the normative acts in
force.G/VAL/N/1/ALB/1
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b) where it is no longer compatible with
the explanatory notes of aclassification opinion or an
amendment to the Nomenclature of the
Harmonized Commodity Description
and Coding System adopted by theWorld Customs Organization. In that
case the date on which binding tariff
information ceases to be valid, shall be
the date of publication of the said
measures;
c) the holder of information is notified of
its revocation or amendment.
6. The tariff classification is done by the
General Directorate of Customs; it is binding
and can be changed only upon the decision of
the Nomenclature Commission at the World
Customs Organization
Section 4
Other provisions
Article 23
(The right of control)
The customs authorities, in accordance with
the conditions laid down by the provisions in
force, carry out all the controls they deem
necessary to ensure that customs legislation is
correctly applied.
Article 24
(The obligation to provide documents)
For the purposes of applying customs rules,
any person directly or indirectly concerned in
the operations for the purposes of trade of
goods, shall provide the customs authorities
with all the required documents and
information, irrespective of the medium used,
and all the necessary assistance, at theirrequest and by the time limit prescribed by the
customs authorities. In such cases, Article 26
shall apply.
Article 25
(Confidentiality of information)
All information which is by nature
confidential or which is provided on a
confidential basis shall be covered by theobligation of professional secrecy. It shall not
be disclosed by the customs authorities
without the express permission of the person
concerned or authority providing it. The
communication of information shall be
permitted where the customs authorities maybe obliged or authorized to do so, according to
the provisions in force, particularly in respect
of data protection, or in connection of legalproceedings.
Article 26
(Keeping of documents)
1. The persons concerned shall keep the
documents referred to in Article 24 for thepurposes of control by the customs authorities,
for the period of ten calendar years,
irrespective of the medium used. That period
shall run from the end of the year in which:
a) in the case of goods released for free
circulation or goods declared forexport, from the end of the year in
which the declarations for release for
free circulation or export, are
accepted;
b) in the case of goods released for free
circulation at a reduced or zero rate of
import duty on account of their end-use, from the end of the year in which
they cease to be subject to customs
supervision;
c) in the case of goods placed under
another customs procedure, from the
end of the year in which the customsprocedure concerned is completed;
d) in the case of goods placed in a free
zone or free warehouse, from the end
of the year on which they leave theundertaking concerned.
2. However, the documents shall be kept
beyond the time limit of five years, accordingto provisions laid down in other legal
provisions, in the following cases:
a) where a check carried out by the
customs authorities in respect of a
customs debt shows that the relevantentry in the accounts has to becorrected;G/VAL/N/1/ALB/1
Page 14
b) where the communication to the
debtor is as a result of an act that couldgive rise to criminal court proceedings
that the customs authorities could not
determine the exact amount legally
due.
Article 27(Rate of exchange)
The value of foreign currencies in Albanian
Lek to be applied within the framework of
customs law shall be calculated at theexchange rate published from the Bank ofAlbania.
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES AND THE
OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
CUSTOMS TARIFF AND
TARIFF CLASSIFICATION OF GOODS
Article 28
(Customs Tariff)
1. Duties legally owed where a customs
debt is incurred shall be based on the Customs
Tariff of the Republic of Albania.
2. The other measures prescribed by
provisions governing specific fields relating totrade in goods shall, where appropriate, be
applied according to the tariff classification ofthose goods.
3. The Customs Tariff of the Republic of
Albania shall comprise:
a) the Nomenclature of goods based on
the harmonized system;
b) any other nomenclature which is
wholly or partly based on the Harmonized
system or which adds any subdivisions to
this system and which is established by
other provisions governing specific fieldswith a view to the application of tariffmeasures related to trade in goods;
c) the rates and other charges normally
applicable to goods covered by thenomenclature based on the harmonized
system;
d) the preferential tariff measures
contained in agreements which the
Republic of Albania concludes withcertain countries or groups of countries
and which provide for the granting of
preferential tariff treatment;
e) autonomous suspensive measures
providing for a reduction in or relief fromimport duties chargeable on certain
goods;
f) other tariff measures provided for in
the framework of Albanian trade policy.
4. The measures referred to in
subparagraph 3 (d) and (e) shall apply to thedeclarant request instead of those provided for
in subparagraph 3 (c) where the goodsconcerned fulfill the conditions laid down by
those first-mentioned measures. An
application may be presented after the event ifthe relevant conditions are fulfilled.
 5. Where application of the measures
referred to in subparagraph 3 (d) and (e) isrestricted to a certain volume of imports, it
shall cease to be valid:
a) in the case of tariff quotas, as soon as
the stipulated limit on the volume of
imports is reached;
b) in the case of tariff ceilings, by
specific ruling set forth in normative
acts.
 6. The tariff classification of goods shall
be the determination, according to the rules in
force, of:
a)  the subheading of the nomenclature
based on the harmonized system or theG/VAL/N/1/ALB/1
Page 15
subheading of any other nomenclature
referred to in subparagraph 3 (b); or
b)  the subheading of any other
nomenclature which is wholly or partly
based on the harmonized system or
which adds any subdivisions to it, and
which is established by other provisions
governing specific fields with a view to
the application of measures other thantariff measures relating to trade in goods,
under which the previously mentioned goods
are to be classified.
7. The favorable tariff treatment from
which certain goods may benefit because of
their nature or end -use shall be subject to the
conditions laid down in the Implementing
Provisions of this Code. Where anauthorization is required, Articles 109 and 110shall apply.
8. For the purposes of paragraph 7, the
expression ‘favorable tariff treatment’ means areduction in or suspension of an import duty as
referred to in Article 8(10), even in theframework of a tariff quota.
CHAPTER 2
ORIGIN OF GOODS
Section 1
Non-preferential origin
Article 29
(Goods wholly produced in a certain country)
1. Goods originating in a country shall
be those wholly obtained or produced in that
country.
2. The expression “goods wholly
obtained or produced in a country” means:
a) mineral products extracted within that
country;
b) vegetable products harvested therein;
c) live animals born and raised therein;
d) products derived from live animals
raised therein;e) products of hunting or fishing carried
on therein;
f) products of sea fishing and other
products taken from the sea outside a
country’s territorial sea by vesselsregistered or recorded in the country
concerned and flying the flag of that
country;
g) goods obtained or produced on board
factory ships from the products referred to
in subparagraph (f), originating in that
country, provided that such factory ships
are registered or recorded in that country
and fly its flag;
h) products taken from the seabed or
subsoil beneath the seabed outside the
territorial sea provided that, that country
has exclusive rights to exploit that seabedor subsoil;
i) waste and scrap products derived from
manufacturing operations and used
articles, if they were collected therein andare fit only for the recovery of rawmaterials;
j) goods, which are produced exclusively
from goods, referred to in subparagraph
(a) to (i) or their derivatives at any stageof production.
3. For the purposes of paragraph 2, the
expression ‘country’ covers also the territorial
waters of that country.
Article 30
(In production is involved more than one
country)
Goods whose production involves more than
one country shall be deemed to originate in the
country where they underwent their last,substantial, economically justified processing
or working in an undertaking equipped for that
purpose and resulting in the manufacture of a
new product or representing an important
stage of manufacture.
Article 31
(Certificate of origin)
1. Customs rules may require that a
document must be produced as proof of the
origin of goods.G/VAL/N/1/ALB/1
Page 16
 2. The Chamber of Commerce
territorially competent where the goods are
produced issues the certificate of non-
preferential origin of the Albanian goods.
3. Notwithstanding the production of this
document, the customs authorities, in case ofserious doubts, require any additional proof to
ensure that the indication of origin does
comply with the rules laid down by the
relevant legislation.
4. The rules of non-preferential origin
determine the conditions that the goods must
meet to be considered originating from acertain country. They serve to:
a)  to implement the Customs Tariff of the
Republic of Albania, excluding the
measures referred to in Article 28(3)
(d);
b)  to implement different measures from
these tariffs laid down in specific
dispositions in the field of trade of
goods.
The formalities regarding the issuance of the
non-preferential origin certificate are laid
down in the Implementing Provisions of this
Code.
Section 2
Preferential origin of goods
Article 32
(Preferential origin of goods)
1. The rules on preferential origin shall
lay down the conditions governing acquisitionof origin which goods must fulfill in order to
benefit from the preferential measures
contained in agreements which the Republic of
Albania completes with certain countries or
groups of countries.
2. Customs authorities are entitled to
issue the certificate of preferential origin ofgoods.
3. Rules regarding preferential origin as
well as the formalities of issuance of the
certificates of preferential origin are described
in the Implementing Provisions of this Code.
CHAPTER 3VALUE OF GOODS FOR CUSTOMS
PURPOSES
Article 33
(Scope of this chapter)
The provisions of this Chapter shall determine
the customs value for the purposes of applyingthe Customs Tariff of the Republic of Albania
and non-tariff measures laid down by other
provisions governing specific fields related to
trade of goods.
Article 34
(Transaction value as customs value)
1. The customs value of imported goods
shall be the transaction value, which is the
price actually paid or payable for the goods
when sold for export to the customs territory
of the Republic of Albania, adjusted, where
necessary, in accordance with Articles 37 and38, provided:
a) that there are no restrictions as to the
disposal or use of the goods by the
buyer, other than restrictions which:
i) are imposed or required by a law or by
the public authorities in the Republic
of Albania,
ii) do not substantially affect the value
of the goods;
b) that the sale or price is not subject to
some condition or consideration for
which a value may not be determined
with respect to the goods being valued;
c) that no part of the proceeds of any
subsequent resale, disposal or use of thegoods by the buyer will accrue directly
or indirectly to the seller, unless an
appropriate adjustment may be made in
accordance with Article 37; and
d) that the buyer and seller are not
related, or, where the buyer and seller
are related, the transaction value isacceptable for customs purposes under
paragraph 2.
2 a) In determining whether the transaction value is
acceptable for the purposes of paragraph 1, the
fact that the buyer and the seller are relatedshall not in itself be sufficient grounds forG/VAL/N/1/ALB/1
Page 17
regarding the transaction value as
unacceptable. Where necessary, the
circumstances surrounding the sale shall be
examined and the transaction value shall be
accepted provided that the relationship did not
influence the price. If, in the light ofinformation provided by the declarant or
otherwise, the customs authorities have
grounds for considering that the relationship
influenced the price, they shall communicate
their grounds to the declarant and he shall be
given a reasonable opportunity to respond. If
the declarant so requests, the communicationof the grounds shall be notified in writing;
b) In a sale between related persons, the
transaction value shall be accepted and the
goods valued in accordance with paragraph 1
wherever the declarant demonstrates that suchvalue closely approximates to one of the
following occurring at or about the same time:
i) the transaction value in sales, between
buyers and sellers who are not related
in any case, of identical or similargoods for export to the Republic of
Albania,
ii) the customs value of identical or
similar goods, as determined under
Article 35 (2) (c);
iii) the customs value of identical or
similar goods, as determined under
Article 35 (2) (d).
In applying the foregoing criteria, due account
shall be taken of demonstrated differences incommercial levels, quantity levels, the
elements enumerated in Article 37 and costs
incurred by the seller in sales in which he and
the buyer are not related and where such costs
are not incurred by the seller in sales in which
he and the buyer are related.
c) The criteria set forth in subparagraph (b) are to
be used at the initiative of the declarant and
only for comparison purposes. Substitute
values may not be established in the meaning
of the said subparagraph.
3.a) The price actually paid or payable is the total
payment made or to be made by the buyer to
or for the benefit of the seller for the
imported goods and includes all payments
made or to be made as a condition of sale ofthe imported goods by the buyer to the seller
or by the buyer to a third party to satisfy an
obligation of the seller. The payment need
not necessarily take the form of a transfer of
money. Payment may be made by way of
letters of credit or any negotiable instrumentand may be made directly or indirectly.
b) Activities, including marketing activities,
undertaken by the buyer on his own account,
other than those for which an adjustment is
provided in Article 37, are not considered to
be an indirect payment to the seller, even
though they might be regarded as of benefitto the seller or have been undertaken by
agreement with the seller, and their cost shall
not be added to the price actually paid or
payable in determining the customs value of
imported goods.
Article 35
(Alternative methods)
1. Where the customs value may not be
determined under Article 34, it is to be
determined by proceeding sequentiallythrough subparagraphs (a), (b), (c) and (d) of
paragraph 2 to the first subparagraph under
which it may be determined, subject to the
provisions that the order of application of
subparagraphs (c) and (d) shall be reversed ifthe declarant so requests; it is only when such
value may not be determined under a
particular subparagraph that the provisions of
the next subparagraph in a sequence
established by virtue of this paragraph may beapplied.
 2. The customs value determined underthis Article shall be:
a) the transaction value of identical
goods sold for export to the Republic
of Albania and exported at or about
the same time as the goods beingvalued;
b) the transaction value of similar goods
sold for export to the Republic of
Albania and exported at or about the
same time as the goods being valued;
c) the value based on the unit price at
which the imported goods for identical
or similar imported goods are sold
within the Republic of Albania in theG/VAL/N/1/ALB/1
Page 18
greatest aggregate quantity to persons
not related to the sellers;
d) the computed value, consisting of the
sum of:
i) the cost or value of materials and
fabrication or other processingemployed in producing the
imported goods,
ii) an amount for profit and general
expenses equal to that usually
reflected in sales of goods of the
same class or kind as the goods
being valued which are made byproducers in the country of
exportation for export to the
Republic of Albania,
iii) the cost or value of the items
referred to in Article 37 (1) (e).
3. Any further conditions and rules for
the application of paragraph 2 above shall be
determined in the Implementing Provisions of
this Code.
Article 36
(Fall-back method)
1. Where the customs value of imported
goods may not be determined under Articles
34 or 35, it shall be determined on the basis of
data available in the Republic of Albania,using reasonable means, in accordance with:
a) the agreement for the application of
Article 7 of the General Agreement on
Tariffs and Trade;
b) Article 7 of the General Agreement on
Tariffs and Trade;
c) dispositions of this Chapter.
2. No customs value shall be determined
under paragraph 1 based on:
a) the selling price in the Republic of
Albania of goods produced in the
Republic of Albania;
b) a system which provides for the
acceptance for customs purposes of
the higher of two alternative values;
c) the price of goods on the domestic
market of the country of exportation;d) the cost of production, other than
computed values which have been
determined for identical or similar
goods in accordance with Article 35
(2) (d);
e) prices for export to another country ;
f) minimum customs values; or
g) arbitrary or fictitious values.
 Article 37
 (Elements to be added)
1. In determining the customs value
under Article 34, there shall be added to the
price actually paid or payable for the importedgoods:
a) the following, to the extent that they are
incurred by the buyer but are not
included in the price actually paid or
payable for the goods:
i) commissions and brokerage, except
the buying commissions,
ii) the cost of containers which is
treated as being one, for customs
purposes, with the goods in question,
iii) the cost of packing, whether for
labor or materials;
b) the value apportioned as appropriate, of
the following goods and services where
supplied directly or indirectly by thebuyer free of charge or at reduced cost
for use in connection with the
production and sale for export of the
imported goods, to the extent that such
value has not been included in the priceactually paid or payable:
i) materials, components, parts and
similar items incorporated in the
imported goods,
ii) tools, dies, moulds and similar items
used in the production of the
imported goods,
iii) materials consumed in the
production of the imported goods,
iv) engineering work, development,
artwork, design work, and plans and
sketches undertaken elsewhere thanG/VAL/N/1/ALB/1
Page 19
in the Republic of Albania and
necessary for the production of theimported goods;
c) royalties and license fees related to
the goods being valued that the buyermust pay, either directly or indirectly,
as a condition of sale of the goods
being valued to the extent that such
royalties and fees are not included inthe price actually paid or payable;
d) the value of any part of the proceeds
of any subsequent resale, disposal or
use of the imported goods that accruesdirectly or indirectly to the seller;
e) to the place of introduction into the
customs territory of the Republic of
Albania:
(i) the cost of transport and
insurance of the imported goods,
and
(ii)loading and handling charges
associated with the transport of
the imported goods,
2. Additions to the price actually paid or
payable shall be made under this Article only
based on objective and quantifiable data.
 2/1 No additions shall be made to the price
actually paid or payable in determining the
customs value except as provided in thisArticle.
 3. For the purpose of this Chapter, the
term ‘buying commission’ means fees paid by
an importer to his agent for the service of
representing him in the purchase of the goods
being valued.
 4. Notwithstanding, paragraph 1 (c):
 charges for the right to reproduce the imported
goods in the Republic of Albania shall not be
added to the price actually paid or payable for
the imported goods in determining the customs
value, and
 payments made by the buyer for the right to
distribute or resell the imported goods shallnot be added to the price actually paid or
payable for the imported goods, if suchpayments are not a condition of the sale for
export to the Republic of Albania of the goods.
 Payments related to the intellectual property
rights (royalties) and license fees for the right
to produce and distribute cinematographic
films imported into the Republic of Albania,
shall not to be added in the calculation of theprice paid and payable.
 Article 38
 (Element to be deducted)
 Provided that they are shown separately from
the price actually paid or payable for theimported goods, the following shall not be
included in the customs value:
 charges for the transport of goods after their
arrival at the place of introduction into the
customs territory of the Republic of Albania;
 charges for construction, erection, assembly,
maintenance or technical assistance,undertaken after importation of imported
goods such as industrial plant, machinery orequipment;
 charges for interest under a financing
arrangement entered into by the buyer and
relating to the purchase of imported goods,
irrespective of whether the finance is provided
by the seller or another person, provided that
the financing arrangement has been made in
writing and where required, the buyer maydemonstrate that:
 such goods are actually sold at the price
declared as the price actually paid or payable,
and
 the claimed rate of interest does not exceed the
level for such transactions prevailing in the
country, where, and at the time when, thefinance was provided;
 charges for the right to reproduce imported
goods in the Republic of Albania;
 buying commissions;
 import duties or other charges payable in the
Republic of Albania because of the
importation or sale of the goods.
 Article 39G/VAL/N/1/ALB/1
Page 20
 (Customs value of information carrier media)
 Specific rules to determine the customs value
of carrier media for use in data processing
equipment and bearing data or instructions arelaid down in the Implementing Provisions ofthis Code.
 Article 40
 (Determination of exchange rate)
 1. The provisions of this Chapter shall be
without prejudice to the specific provisionsregarding the determination of the value for
customs purposes of goods released for free
circulation after being assigned a different
customs-approved treatment or use.
 2. The customs value of perishable goods
usually delivered on consignment may, at therequest of the declarant, be determined under
simplified rules without being subject to the
evaluation criteria established in Articles 34,
35, and 36.
 3. When there is a need to determine the
customs value of imported goods and it isexpressed in a currency other than Albanian
Lek, the following procedure shall be used:
 New exchange rates shall be determined each
month , with the exception mentioned in
paragraph 3(d);
 Exchange rates shall be valid from the 6 of a
month to the 5 of the following month;
 The rate of exchange to be used shall be theexchange rate published by the Bank ofAlbania on the last working day of the month
before the period mentioned in paragraph 3(b);
 d) Where a rate of exchange published by
the Bank of Albania differs by 5% or more
from the rate decided in accordance withparagraph 3(c) for use in accordance with
paragraph 3(b), it shall replace the latter rate
and enter into use from the second working
day following its publication as the rate to be
used for the application of Article 27 for therest of that period.
 
 TITLE III
 PROVISIONS APPLICABLE TO GOODS IN ENTRY AND EXIT FROM THE CUSTOMS
TERRITORY OF THE REPUBLIC OF ALBANIA UNTIL THEY ARE ASSIGNED A CUSTOMS-
APPROVED TREATMENT OR USE
 
 CHAPTER 1
 Entry And Exit Of Goods From The Customs
Territory Of The Republic Of Albania
 Article 41
 (Entry of goods)
 1. “ Moment of entry or exit” isconsidered the moment when the goods,regardless of the way it is transported, cross
the state border of the Republic of Albania toenter or leave the customs territory.
 2. “Manifest of goods” is considered the
document accompanying the goods entering orleaving the customs territory of the Republic
of Albania by air, sea, rivers, or lakes. Such adocument should contain information
regarding the nationality, flag, and crew of themeans of transport, as well as all the
information necessary for the identification of
the cargo, as provided for in the Implementing
Provisions of this Code.
 3. Goods brought into the customs
territory of the Republic of Albania shall, from
the time of their entry, be subject to the
customs supervision. They may be subject to
control by the customs authorities.
 4. They shall remain under such
supervision for as long as necessary todetermine their customs status, if appropriate,
and in the case of non-Albanian goods and
without prejudice to Article 105 (1), until their
customs status is changed, or they enter a freezone or free warehouse or they are re-
exported, or destroyed or abandoned to the
exchequer.G/VAL/N/1/ALB/1
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 Article 42
 (Conveyance of goods to customs offices)
 1. Goods brought into the customs
territory of the Republic of Albania shall be
conveyed by the person bringing them into theRepublic of Albania without delay, by the
route specified by the customs authorities and
in accordance with their instructions, if any:
 to the customs office designated by the
customs authorities or to any other place
designated or approved by those authorities;or,
 to a free zone, if the goods are to be broughtinto that free zone direct by sea, air, or land.
 2. Any person who undertakes the
responsibility for the carriage of goods afterthey have been brought into the customs
territory of the Republic of Albania, among
other things as a result of transshipment, shall
become responsible for compliance with theobligations laid down in paragraph 1.
 3. Paragraph 1(a) shall not preclude
implementation of any provisions in force with
respect to tourist traffic, frontier traffic, postal
traffic or traffic of negligible economic
importance, on condition that customs
supervision and customs control possibilities
are not thereby jeopardized.
 4. Without prejudice to the
implementation of the rules in force regarding
the protection of the interests of the Republicof Albania, paragraph 1 shall not apply to
goods on board of vessels or aircraft crossing
the territorial sea or airspace of the Republic
of Albania without having as their destination
a port or airport situated in the Republic ofAlbania. In any case, the customs authorities
may take measures to carry out all the
necessary controls for ensuring that the goods
transported by the said means of transport, are
not presented illegally in the customs territoryof the Republic of Albania.
Article 43
(Obstacles and delays)
1. Where, by reason of unforeseeable
circumstances or force majeure, the obligation
laid down in Article 42 (1) cannot be compliedwith, the person bound by that obligation or
any other person acting in his name shall
inform the customs authority of the situation
without delay. Where the unforeseeable
circumstances or force majeure do not result in
total loss of the goods, the customs authoritiesshall also be informed of precise location of
goods.
2. Where by reason of unforeseeable
circumstances or force majeure, a vessel or
aircraft covered by Article 42 (4) is forced to
put into port or land temporarily in the
customs territory of the Republic of Albaniaand the obligation laid down in Article 42 (1)
cannot be complied with, the person bringing
the vessel or aircraft into the customs territory
of the Republic of Albania or any other person
acting in his name shall inform the customsauthorities of the situation without delay.
3. The customs authorities shall
determine the measures to be taken in order to
permit customs supervision of the goods
referred to in paragraph 1 as well as those onboard a vessel or aircraft in the circumstances
specified in paragraph 2 and to ensure, where
appropriate, that they are subsequently
conveyed to a customs office or other place
designated or approved by the customsauthorities.
CHAPTER 2
SPECIAL PROVISIONS APPLICABLE TO
GOODS BROUGHT INTO OR LEAVING
THE CUSTOMS TERRITORY OF THE
REPUBLIC OF ALBANIA CONSIGNED BY
AIR, SEA OR RAIL AND PASSENGER
AND POSTAL TRAFFIC.
A. General Provisions
Article 44
1. Where goods are brought into the
customs territory of the Republic of Albaniafrom a foreign country by sea, rail or air, and
are consigned under cover of a single transport
document by the same mode of transport,
without transshipment, to another port or
airport in the Republic of Albania, they shallbe presented at customs, within the meaning of
Article 65 of this Code, only at the port or
airport where they are unloaded or
transshipped.G/VAL/N/1/ALB/1
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2. Specific provisions regarding customs
control, supervision and formalities to be
carried out at the moment of entry and exit for
goods brought into or leaving the customs
territory of the Republic of Albania are laid
down in the Implementing Provisions of thisCode.
B. Air Traffic
Article 45
1. Aircraft, entering the airspace of the
Republic of Albania may fly in airways
designated by the authority for international
traffic, and may land and take off frominternational airports approved for air traffic
with foreign countries.
2. The commander of aircraft, before
leaving an airport authorized for services as
referred to in paragraph 1, should present atthe competent customs office the manifest of
goods regarding all goods leaving the
Albanian customs territory. The customs
authorities may carry out all the necessary
controls to verify that the goods indicated inthe manifest are effectively loaded on the
aircraft.
Article 46
1. Aircraft, aircraft and cabin crew, crew
luggage, passengers, passenger baggage, andtransported goods shall be subject to customs
supervision at the first airport of arrival in theRepublic of Albania.
2. Airports authorized for international
traffic shall be subject to customs supervision.
3. Captain of aircraft or an authorized
person by him shall lodge a manifest on all
goods being carried, with the customs office assoon as the aircraft lands at an authorizedairport.
4. Aircraft shall refrain from throwing
goods whilst flying.
Article 47
(Exemption from the obligation to present the
manifest)
The following need not present a manifest at
the customs authorities:a) aircraft flying from one airport to
another in the Republic of Albania
without any stops at an airport outside
the republic of Albania on condition that
such means do not transport goods
subject to the customs control andsurveillance;
b) military aircraft;
c) private aircraft for personal use when
such means does not carry goods subjectto customs control and surveillance.
Article 48
(The extension of control)
The customs authorities of arrival shall carry
out customs supervision of the aircraft
immediately on landing and conduct any
controls and formalities applicable to:
a)  the cabin and baggage of the crew;
b)  passengers baggage and hand luggage.
Article 49
(The control of aircraft departing)
Customs supervision and control of an aircraft,
crew, cabin crew, passengers and their
luggage, and goods departing to a destination
outside the territory of the Republic of Albania
shall be carried out at the airport authorized
for international departures.
Article 50
(The emergency landing)
If, in cases of emergency or  force  majeure,  an
aircraft has to land at an airport not authorized
for receiving international air traffic, thecaptain of the aircraft shall inform the nearest
customs authority which shall place the
aircraft, crew, passengers and goods undercustoms control and supervision.
C. Maritime and Water Traffic
Article 51
(Places to encore)G/VAL/N/1/ALB/1
Page 23
1. Vessels carrying goods brought into
the customs territory of the Republic of
Albania may only call ports approved for
international traffic.
2. In cases of emergency or  force
majeure , vessels referred to in paragraph 1 of
this Article may also call at other points where
the captain of the vessel shall inform the
nearest customs office or the nearest
government authority, which shall reportimmediately to the nearest customs authority.
Article 52
(The manifest of goods)
1. Vessels carrying goods brought into or
leaving the customs territory of the Republicof Albania and sailing in the customs border
zone at sea, on navigable lakes or rivers shall
carry a manifest of goods referred to in Article41(2), unless provided otherwise.
2. Another document or collection of
documents containing the information
prescribed for the manifest may be accepted as
a manifest according to the Implementing
Provisions of this Code.
3. The following vessels need not carry a
manifest:
a)  vessels used for scientific purposes;
b)  fishing vessels used only for fishing;
c)  sports vessels and private boats on
condition that they do not transport goods
subject to customs control. .
Article 53
(Customs surveillance)
1. Customs surveillance starts
immediately after the vessel is anchored,
arrives at the road stead or harbour until the
moment when the goods are unloaded from the
vessel and assigned a customs approvedtreatment or use.
2. Customs authorities may carry out all
the necessary controls on board of the vesselimmediately after the police and
phytosanitarian inspection.
Article 54
(The lodgement of manifest)
Within 24 hours from the arrival of the vessel
at the road stead or harbour the of captain ofthe vessel should present at the customs
authorities the manifest of goods according to
the procedures laid down in the ImplementingProvisions of this Code.
Article 55
(Transshipment of goods)
1. Transshipment of goods from one
vessel to another shall be approved by the
customs authorities and shall be carried out
under customs supervision.
2. In cases of unforeseeable
circumstances, goods may be transshipped
from one vessel to another without the
approval of the customs authorities. In such
cases, the captain of the vessel should request
from the competent seaport or harbourauthority a report as to the reasons for the
transshipment. This document is presented
immediately to the competent customsauthorities.
3. The competent customs authorities
that receive the report will make sure that
there are no customs violations involved. In
that case, they will take the appropriate
decisions according to what is provided for inTitle VIII of the Code.
Article 56
(Movement via lakes and rivers)
Vessels bringing or sending away goods from
the customs territory of the Republic ofAlbania via lakes and rivers may arrive or
depart only from points authorized by the
customs authorities. These vessels are subject
of the same formalities referred to in Articles51 to 55 of this Code.
Article 57
(Exemption from customs control)G/VAL/N/1/ALB/1
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Foreign vessels in transit which call at an
Albanian lake or river port to take fuel, food,or other supplies, but not to take on or unload
cargo, are exempt from customs inspection
and shall only be placed under customs
supervision.
Article 58
1. Albanian vessels in scheduled service
between two border cust oms zones within the
Albanian customs territory, authorized fortransport of goods and passengers, do not need
present a manifest of goods provided for that
they are not subject of customs control andsurveillance.
2. In any case, the customs authorities
may carry out in the customs areas of
surveillance all the necessary controls to verify
eventual violations of the dispositions of this
Code and its Implementing Provisions.
D. Rail Traffic
Article 59
1. The railway company, which accepts
to enter the goods, transported by railway in
the customs territory of the Republic ofAlbania; accompanied by a consignment note
shall be the responsible body for customs
formalities.
2. The railway company shall make all
the records held at the accounting offices
available to the Customs Administration,
related to transported goods.
3. In the transport of passengers by
railway, the customs authorities will carry out
all the controls in the land railway border
crossing points on the passengers and their
luggage, as well as in the conducting cabins,personnel, and their luggage.
E. Postal Goods
Article 60
1. All mail containing consignments for
commercial purposes as well as mailcontaining consignments of an aggregate
value, for each consignment exceeding the
threshold laid down by the provisions in force
issued by the Minister of Finance, are subject
to a customs declaration.2. Postal goods shall be accepted and
delivered between a foreign post office and the
Albanian post office under customs
supervision. In case of quickened
consignments, the Director General of
Customs may authorize immediate release ofgoods towards a guarantee and lodging of the
appropriate general and periodical customs
declaration, according to the form determinedby the Director General of Customs.
3. The exchange post office shall
forward all mail shipments containing goods
brought in the customs territory of the
Republic of Albania under customs
supervision, to the post office approved by thecustoms authorities, for all the necessary
controls.
4. Postal shipments shall remain under
customs supervision while customs formalitiesare completed in the post office.
Article 61
(Exemption from obligation to declare)
The following postal consignments shall be
considered to have been declared:
a) postcards and letters containing
personal messages only;
b) printed matter not liable for import
duties;
c) braille letters; and
d) all other consignments sent by letter or
parcel post, which are exempt from the
obligation to be conveyed to customs in
accordance with the provisions pursuantto Article, 42 (3) of this code.
Article 62
The customs authorities shall prescribe, in
conformity with this Code the conditions,
restrictions and the manner under which the
measures of customs supervision may be
conducted on postal shipments sent abroad and
subject to control by those authorities.
F. Passenger Traffic
Article 63
(Definitions)
For the purposes of this Chapter, “passenger”
means:
 A. on entry:G/VAL/N/1/ALB/1
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1. any person temporarily entering the
customs territory of the Republic of
Albania, and not normally resident
there, and
2. any person returning to the customs
territory of the Republic of Albania
where he is normally resident, after
having been temporarily in a foreigncountry;
B. on exit
1. any person temporarily leaving the
customs territory of the Republic of
Albania where he is normally resident,and
2. any person leaving the customs
territory of the Republic of Albania
after a temporary stay, not normally
resident there.
Article 64
(Control of luggage and exemptions)
1. While entering or leaving the Republic
of Albania, the passenger shall declare and, atthe customs authority’s request, show allgoods being carried.
2. In order to check the declaration
referred to in paragraph 1 of this article, the
customs authority may, if necessary, controlthe goods carried by the passenger.
3. Goods carried by diplomatic couriers
based on a diplomatic courier’s letter shall not
be subject to customs control. Customs control
will not be performed also for members of the
Parliament as well as any other person, towhom by law is given special status, their
luggage, and the mail addressed to them.
CHAPTER 3
PRESENTATION OF GOODS TO
CUSTOMS
Article 65
(Deadlines for presentation of goods)
Goods which pursuant to Article 42 (1) (a),
arrive at the customs office or other place
designated or approved by the customs
authorities shall be presented to customs by
the person who brought the goods into the
customs territory of the Republic of Albaniaor, if appropriate, by the person who assumesresponsibility for carriage of the goods
following such entry:
i. when transported by sea within two
hours from the arrival, and
ii. when transported otherwise than by
sea within one hour from the arrival.
Article 66
(Article 65 shall not preclude the
implementation of rules in force related to
goods carried by travellers.
Article 67
(Examination of goods and how to take
samples)
Goods may, once they have been presented to
customs, and with the permission of thecustoms authorities, be examined or samples
may be taken, in order that they may be
assigned a customs-approved treatment or use.
Such permission shall be granted, on request
in writing, to the person authorized to assignthe goods such treatment or use.
CHAPTER 4
SUMMARY DECLARATION AND
UNLOADING OF GOODS PRESENTED AT
CUSTOMS
Article 68
(The deadline for the lodgement of summary
declaration)
1. Subject to Article 70, goods presented
to customs within the meaning of Article 65
shall be covered by a summary declaration thatshould be lodged:
i. when transported by sea, within two
hours from the presentation of goods
at the customs, and
ii. when transported otherwise then by
sea, within one hour after thepresentation of goods at customs.
2. The summary declaration shall be
lodged with the customs authorities, within thetime limit determined in paragraph 1(i) and
(ii). The customs authorities may, however,
allow a period for lodging the declaration,
which shall not extend beyond the first
working day following the day on which thegoods are presented at customs.
Article 69G/VAL/N/1/ALB/1
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(The form and the person who lodges the
summary declaration)
1. The summary declaration shall be
made in the form corresponding to the model
prescribed by the customs authorities.However, the customs authorities may permit
the use, as a summary declaration, of any
commercial or official document, which
contains the particulars necessary for
identification of the goods, as provided for inthe Implementing Provisions of this Code. .
2. The summary declaration shall be
lodged by:
a) the person who brought the goods into
the customs territory of the Republic
of Albania or by any person who
assumes responsibility for carriage of
the goods following such entry; or
b) the person in whose name the persons
referred to in subparagraph (a) acted.
Article 70
(Exemption from the obligation to lodge the
summary declaration)
Without prejudice to the provisions governing
goods imported by travellers and
consignments by letter and parcel post, the
customs authorities may waive the lodging ofa summary declaration on condition that this
does not jeopardize customs supervision of the
goods, where, prior to the expire of the period
referred to in Article 68, the formalities
necessary for the goods to be assigned acustoms-approved treatment or use are carriedout.
Article 71
(The customs control of goods and means of
transport)
1. Goods shall be unloaded or
transshipped from the means of transport
carrying them solely with the permission of
the customs authorities in places designated or
approved by those customs authorities.However, such permission shall not be
required in case of the imminent danger
necessitating the immediate unloading of all or
part of the goods. In that case, the customs
authorities shall be informed accordinglyforthwith.2. For the purpose of inspecting goods
and the means of transport carrying them, the
customs authorities may at any time require
goods to be unloaded and unpacked.
3. When customs authorities have
suspicions that a customs violation has been
committed they are allowed to verify the
means of transport and the goods introduced in
the customs territory of the Republic of
Albania, even before the summary declarationis lodged. The person who introduced the
goods, the person who assumes responsibility
for the carriage of goods following such entry
or the declarant shall be entitled to be present
whilst the goods are examined. The customsauthorities shall notify their intention to
proceed with the examination to the person
concerned. If within two hours the said person
does not declare his will to be present during
the examination the customs authorities shallproceed without his presence.
Article 72
Goods shall not be removed from their original
position without the permission of the customs
authorities.
CHAPTER 5
OBLIGATION TO ASSIGN GOODS
PRESENTED TO CUSTOMS A CUSTOMS-
APPROVED TREATMENT OR USE
Article 73
(Obligation to assign goods a customs
approved treatment or use)
Non-Albanian goods presented at customs
shall be assigned a customs-approvedtreatment or use authorized for such non-
Albanian goods.
Article 74
(The deadline for the assignment)
1. Where goods are covered by a
summary declaration, the formalities necessary
for them to be assigned a customs-approvedtreatment or use must be carried out within thefollowing time limits:
a) 10 days from the date on which the
summary declaration is lodged in the
case of goods carried by sea;G/VAL/N/1/ALB/1
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b) 5 days from the date on which the
summary declaration is lodged in thecase of goods carried otherwise than by
sea.
2. Where circumstances so warrant the
customs authorities may set a shorter period or
authorize an extension of the periods referred
to in paragraph 1. Such extension shall not,
however, exceed the genuine requirements,which are justified by the circumstances.
CHAPTER 6
TEMPORARY STORAGE OF GOODS
Article 75
(The meaning of tempor ary storage of goods)
Until they are assigned a customs-approved
treatment or use, goods presented to customsshall, following such presentation, have the
status of goods in temporary storage. Suchgoods shall hereinafter be described as “goodsin temporary storage."
Article 76
(The places for the temporary storage and
security)
1. Goods in temporary storage shall be
stored in customs areas or any other places
approved by the customs authorities, where
they are stored within the time limit provided
for in Article 74.
2. The customs authorities may require
the person holding the goods to provide
security with a view to ensuring payment ofany customs debt on importation which mayarise under Articles 218 or 219.
Article 77
(Allowed handling)
Without prejudice to the provisions of Article
67, goods in temporary storage shall be subjectonly to such forms of handling as are designed
to ensure their preservation in an unaltered
state without modifying their appearance or
technical characteristics.
Article 78
(Regularization of situation)1. The customs authorities shall without
delay take all measures necessary, includingthe sale of the goods, to regularize the
situation of goods in respect of which the
formalities necessary for them to be assigned a
customs-approved treatment or use are notinitiated within the periods determined inaccordance with Article 74.
2. The customs authorities may, at the
risk and expense of the person holding them,have the goods in question transferred to a
special place, which is under their supervision,until the situation of the goods is regularized.
CHAPTER 7
PROVISIONS APPLICABLE TO NON-
ALBANIAN GOODS WHICH HAVE
MOVED UNDER A TRANSIT
PROCEDURE
Article 79
Article 42, with the exception of paragraph
1(a) thereof, and Articles 43 and 65 to 78,
shall not apply when goods already placedunder a transit procedure are brought into thecustoms territory of the Republic of Albania.
Article 80
Once non-Albanian goods which have moved
under a transit procedure reach theirdestination in the customs territory of the
Republic of Albania and have been presented
to customs in accordance with the rules
governing transit, Articles 68 to 78 shall apply.
CHAPTER 8
OTHER PROVISIONS
Article 81
(The destruction of goods)
Where the circumstances so require, in cases
of danger for the life or health of humans or
pollution, the customs authorities may have
goods presented to customs destroyed. The
customs authorities shall inform the holder ofthe goods accordingly. The costs of destroyingthe goods shall be borne by the holder.
Article 82
(Limitations and prohibitions)G/VAL/N/1/ALB/1
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1. Where customs authorities find that
goods have been brought unauthorized into thecustoms territory of the Republic of Albania or
have been withheld from customs surveillance,
they shall take any measures necessary,
including sale of the goods, in order toregularize their situation, besides the
implementation of the sanctions referred to in
Part VIII of this Code.
2. Once the Albanian goods that circulate
under transit procedure reach their destination
in the customs territory of the Republic of
Albania irregularly, or having withheld from
customs surveillance, the customs authorities,besides the implementation of the sanctions
referred to in Part VIII of this Code, take all
the measures necessary, sale of goodsincluded, in order to regulate their status.3. The Council of Ministers may decide
on any restriction or licensing of imports orexports or transit of specific goods, which is
deemed necessary by reason of protection ofpublic or economic interest.
4. The customs authorities upon request
of the holder of a trademark or patent ofproduction or other neighbouring rights
specified in the Implementing Provisions ofthis Code, may prohibit their release in free
circulation, the exportation, the re exportation
and their placing under the suspensive
procedure of the goods that are recognized to
be counterfeited or pirated goods, according tothe procedure provided for in theImplementing Provisions of this Code.
TITLE IV
CUSTOMS-APPROVED TREATMENT OR USE
CHAPTER 1
GENERAL PROVISIONS
Article 83
1. Save in the cases when the Council of
Ministers makes a decision otherwiseprovided, goods may at any time and under the
conditions laid down, be assigned any
customs-approved treatment or use
irrespective of their nature or quantity, or theircountry of origin, or destination.
2. Paragraph 1 does not preclude the
imposition of prohibitions, upon decision of
the Council of Ministers, or restrictions
justified on grounds of public morality, public
policy or public security, the protection of
health and life of humans, animals or plants,
the protection of national treasures possessingartistic, historic or archaeological value o r the
protection of industrial and commercial
property.
CHAPTER 2
CUSTOMS PROCEDURES
Section 1Placing of goods under a customs procedure
Article 84
1. All goods intended to be placed under
a customs procedure shall be covered by adeclaration for that customs procedure, within
the time limit determined in Article 74.
2. Albanian goods declared for an
export, outward processing, transit or customs
warehousing procedure shall be subject tocustoms supervision from the time of
acceptance of the customs declaration until
such time as they leave the customs territory
of the Republic of Albania or are destroyed or
the customs declaration is invalidated.
Article 85
Specific rules are included in the
Implementing Provisions of this Code or
provisions enacted by the Minister of Financeupon the proposal of the Director General of
Customs, which determine the competence of
customs authorities and of various customs
offices, taking account of the nature of the
goods and the customs procedure under whichthey are to be placed.
Article 86G/VAL/N/1/ALB/1
Page 29
The customs declaration shall be made:
a) in writing ; or
b) using data-processing techniques where
provided for by other provisions laid
down; or
c) by an oral declaration, or any other act
by which the person responsible for thegoods expresses his will to place goods
under a Customs regime in case this
possibility is provided for in the
Implementing Provisions of this Code.
A. Declaration in writing
Article 87
1. Declarations in writing shall be made
on a form corresponding to the official
specimen prescribed for that purpose. They
shall be signed and contain all the particulars
necessary for implementation of the provisionsgoverning the customs procedure for whichthe goods are declared.
2. The declaration shall be accompanied
by all the documents required forimplementation of the provisions governing
the customs procedure for which the goods aredeclared.
Article 88
Declarations, which comply with the
conditions, laid down in Article 87 shall be
accepted by the customs authorities
immediately, provided that the goods to which
they refer are presented to customs.
Article 89
1. Without prejudice to Article 17, a
customs declaration may be made by any
person who is able to present the goods in
question or to have them presented to the
competent customs authority, together with allthe documents which are required to be
produced for the application of the rules
governing the customs procedure in respect ofwhich the goods were declared.
 2. However,
a) where acceptance of a customs
declaration imposes particularobligations on a specific person, the
declaration must be made by that person
himself or the person who acts on his
behalf;
b) the declarant must be established in the
Republic of Albania. However, theconditions regarding establishment in
the Republic of Albania shall not apply
to persons who make a declaration for
transit through the customs territory of
the Republic of Albania, having as
destination a third country, or make
temporary importation declarations.
3. Paragraph 2 (b) shall not preclude the
application by the Republic of Albania of
bilateral agreements concluded with another
country or with group of countries, under
which citizens of such countries may makecustoms declarations in the customs territory
of the Republic of Albania.
Article 90
1. The declarant shall, at his request, be
authorized to amend one or more of theparticulars of the declaration after it has been
accepted by customs. The amendment shall
not have the effect of rendering the declaration
applicable to goods other than those originally
covered.
2. However, no amendment shall be
permitted where authorization is requested
after the customs authorities:
a)  have informed the declarant that they
intend to examine the goods; or,
b)  have established that the particulars in
question are incorrect; or,
c)  have released the goods.
Article 91
1. The customs authorities shall, at the
request of the declarant, invalidate a
declaration already accepted where thedeclarant provides proof that goods were
declared in error for the customs procedure
covered by that declaration or that, as a result
of special circumstances, the placing of the
goods under the customs procedure for whichthey were declared is no longer justified.
Nevertheless, where the customs authorities
have informed the declarant of their intentionG/VAL/N/1/ALB/1
Page 30
to examine the goods, a request for
invalidation of the declaration shall not be
accepted until after the examination has taken
place.
2. The declaration shall not be
invalidated after the goods have been released,except as otherwise provided in the
Implementing Provisions of this Code.
3. Invalidation of the declaration shall be
without prejudice to the application of the
provisions provided for in Part VIII of this
Code.
Article 92
Save as otherwise expressly provided, the date
to be used for the purposes of all the
provisions governing the customs procedure
for which the goods are declared shall be the
date of acceptance of the declaration by thecustoms authorities.
Article 93
For the verification of the declarations, which
they have accepted, the customs authorities
may:
a) examine the documents covering the
declaration and the documentsaccompanying it. The customs
authorities may require the declarant topresent other documents for the purpose
of verifying the accuracy of the
particulars contained in the declaration;
b) examine the goods and take samples for
analysis or for detailed examination.
Article 94
1. Transport of the goods to the places
where they are to be examined and samplesare to be taken, and all the handling
necessitated by such examination or taking ofsamples, shall be carried out by or under the
responsibility of the declarant. The costs
incurred shall be borne by the declarant.
2. The declarant shall be entitled to be
present when the goods are examined and
when samples are taken. Where they deem it
appropriate, the customs authorities shall
require the declarant to be present orrepresented when the goods are examined orsamples are taken in order to provide them
with the assistance necessary to facilitate suchexamination or taking of samples.
Article 95
1. Where only part of the goods covered
by a declaration are examined, the results of
the partial examination shall be taken to apply
to all the goods covered by that declaration.
However, the declarant may request a furtherexamination of the goods if he considers that
the results of the partial examination are not
valid as regards the remainder of the goodsdeclared.
2. For the purposes of paragraph 1,
where a declaration form covers two or more
items, the particulars relating to each item
shall be deemed to constitute a separate
declaration.
Article 96
The results of verifying the declaration shall
be used for the purposes of applying the
provisions governing the customs procedureunder which the goods are placed.
Article 97
1. The customs authorities shall take the
measures necessary to identify the goods
where identification is required in order toensure compliance with the conditions
governing the customs procedure for which
the said goods have been declared.
2. Means of identification affixed to the
goods or means of transport shall be removed
or destroyed only by the customs authorities or
with their permission unless, as a result of
unforeseeable circumstances or force majeure,
their removal or destruction is essential to
ensure the protection of the goods or means oftransport.
Article 98
1. Without prejudice to Article 99, where
the conditions for placing the goods under the
procedure in question are fulfilled and
provided that the goods are not subject to any
prohibitive or restrictive measures, the
customs authorities shall release the goods asG/VAL/N/1/ALB/1
Page 31
soon as the particulars in the declaration have
been verified.
2. All the goods covered by the same
declaration shall be released at the same time.
For the purposes of this paragraph, where a
declaration form covers two or more items, the
particulars relating to each item shall bedeemed to constitute a separate declaration.
Article 99
1. Where acceptance of a customs
declaration gives rise to a customs debt, thegoods covered by the declaration shall not be
released unless the customs debt has been paidor secured. However, without prejudice to
paragraph 2, this provision shall not apply to
the temporary importation procedure withpartial relief from import duties.
2. Where, pursuant to the provisions
governing the customs procedure for which
the goods are declared, the customs authorities
require the provision of a security, the said
goods shall not be released for the customs
procedure in question until such security is
provided.
Article 100
Customs authorities take any necessary
measures, including confiscation and sale,
shall be taken to deal with goods which:
a) may not be released because:
i) it has not been possible to undertake or
continue examination of the goods
within the period prescribed by thecustoms authorities for reasonsattributable to the declarant; or,
ii) the documents which must be
produced before the goods may beplaced under the customs procedure
requested have not been produced; or,
iii) payments or security which should
have been made or provided in respect
of import duties or export duties, asthe case may be, have not been made
or provided within the period
prescribed; or,
iv) they are subject to bans or
restrictions;b) are not removed within 10 days from
their release.
B. Other declarations
Article 101
Where the customs declaration is made by
means of a data-processing technique within
the meaning of Article 86 (b), or by any other
act within the meaning of Article 86 (c),
Articles 87 to 100 shall apply mutatis
mutandis without prejudice to the principles
set out therein.
C. Post-Clearance Examination of
Declarations
Article 102
1. The customs authorities may, on their
own initiative or at the request of thedeclarant, amend the declaration after release
of the goods.
 2. The customs authorities may, after
releasing the goods and in order to satisfythemselves as to the accuracy of the particulars
contained in the declaration, inspect the
commercial documents and data relating to the
import or export operations in respect of thegoods concerned or to subsequent commercial
operations involving those goods. Such
inspections may be carried out at the premises
of the declarant, of any other person directly or
indirectly involved in the said operations in a
business capacity or of any other person in
possession of the said document and data forbusiness purposes. Those authorities may also
examine the goods where it is still possible for
them to be produced.
3. Where revision of the declaration or
post-clearance examination indicates that the
provisions governing the customs procedureconcerned have been applied on the basis of
incorrect or incomplete information, the
customs authorities, besides the
implementation of the sanctions provided for
in Part VIII of this Code, in accordance with
any provisions laid down, take the measures
necessary to regularize the situation, taking
account of the new information available tothem.
Section 2G/VAL/N/1/ALB/1
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Release for free circulation
Article 103
1. Release for free circulation shall
confer on non-Albanian goods the customs
status of Albanian goods.
2. It shall entail application of
commercial policy measures; completion ofthe other formalities laid down in respect of
the importation of goods and the charging ofany import duties.
Article 104
Where a consignment is made up of goods
falling within different tariff classifications,and dealing with each of those goods in
accordance with its tariff classification for thepurpose of drawing up the declaration would
entail a burden of work and expense
disproportionate to the import duties
chargeable, the customs authorities may, at the
request of the declarant, agree that import
duties be charged on the whole consignment
on the basis of the tariff classification of thegoods which are subject to the highest rate ofimport duty.
Article 105
1. Where goods are released for free
circulation at a reduced or zero rate of dutybecause of their end-use, they shall remain
under customs supervision. This Customs
supervision shall end when the conditions laid
down for granting such a reduced or zero rateof duty cease to apply, where the goods are
exported or destroyed, or where the use of the
goods for the purposes other than those laid
down for the application of the reduced or zero
rate of duty is permitted subject to payment ofthe duties due.
2. Articles 111 and 113 shall apply
mutatis mutandis to the goods referred to in
paragraph 1.
Article 106
Goods released for free circulation shall lose
their customs status as Albanian goods where:
a) the declaration for release for free
circulation is invalidated after release of
goods in accordance with Article 91, orb) the import duties payable on those
goods are repaid or remitted:
i) under the inward processing procedure
in the form of the draw back system;
or
ii) in respect of defective goods or
goods which fail to comply with the
terms of the contract, pursuant toArticle 251; or
iii) in situations of the type referred to in
Article 252 where reimbursement orremission is conditional upon the
goods being exported or re-exportedor being assigned an equivalentcustoms-approved treatment or use.
Section 3
Suspense arrangements and customs
procedures with economic impact
A.  Provisions Common to Several Procedures
Article 107
1. In Articles 108 to 113:
a) where the term ‘suspensive procedure’ is
used, it is understood as applying, in thecase of non-Albanian goods, to the
following arrangements:
i. transit;
ii. customs warehousing;
iii. inward processing in the form of a
system of suspension;
iv. processing under customs control;
v. temporary importation;
b) where the term ‘customs procedure with
economic impact’ is used, it isunderstood as applying to the following
arrangements:
i. customs warehousing;
ii. inward processing;
iii. processing under customs control;
iv. temporary importation;
v. outward processing.G/VAL/N/1/ALB/1
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2. ‘Import goods’ means goods placed
under a suspensive procedure and goods,which, under the inward processing procedure
in the form of drawback system, have
undergone the formalities for release for free
circulation and the formalities provided for inArticle 146.
3. ‘Goods in unaltered state’ means
import goods, which, under the inward
processing procedure or the procedures for
processing under customs control, have
undergone no form of processing.
Article 108
The use of any customs procedures with
economic impact shall be conditional upon
authorization being issued by the customsauthorities.
Article 109
Without prejudice to the additional special
conditions governing the procedure inquestion, the authorization referred to in
Article 108 and that referred to in Article 123shall be granted only:
a) to persons who offer every guarantee
necessary for the proper conduct of the
operations;
b) where the customs authorities may
supervise and monitor the procedure.
Article 110
1. The conditions under which the
procedure in question is used shall be set out
in the authorization.
2. The holder of the authorization shall
notify the customs authorities of all factorsarising after the authorization was granted
which may influence its continuation orcontent.
Article 111
1. The customs authorities may make the
placing of goods under a suspensive
arrangement conditional upon the provision of
security in order to ensure that any customs
debt, which may be incurred in respect ofthose goods, will be paid.2. Special provisions, concerning the
provision of security for a specific suspensivearrangement are laid down in the
Implementing Provisions of this Code.
Article 112
1. A suspensive arrangement with
economic impact shall be discharged when a
new customs-approved treatment or use is
assigned either to the goods placed under that
arrangement or to compensating or processedproducts placed under it.
2. The customs authorities shall take all
the measures necessary to regularize the
situation of goods in respect of which a
procedure has not been discharged under the
conditions prescribed.
Article 113
The rights and obligations of the holder of a
customs procedure with economic impact
may, on the conditions laid down by the
customs authorities, be transferred
successively to other persons who fulfils allnecessary conditions in order to benefit fromthe procedure in question.
B. Transit
I. General provisions
Article 114
1. The transit procedure shall allow the
movement from one point to another withinthe customs territory of the Republic of
Albania of:
a) non-Albanian goods, without such
goods being subject to import duties and
other charges or to commercial policymeasures;
b) Albanian goods, which are subject to
measures involving their export to other
countries and in respect of which the
corresponding customs formalities for
export, have been carried out.
2. Movement as referred to in paragraph
1 shall take place:
a) under the transit procedure; orG/VAL/N/1/ALB/1
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b) under cover of a TIR carnet (TIR
Convention) provided that such
movement:
i) began or is to end outside the
customs territory of the Republic of
Albania;
ii) relates to consignments of goods
which must be unloaded in thecustoms territory of the Republic of
Albania and which are conveyedwith goods to be unloaded inanother country; or
c) under cover of an ATA carnet (ATA
Convention) used as a transit document;
or
d) by post (including parcel post).
3. The transit procedure shall apply
without prejudice to the specific provisionsapplicable to the movement of goods placed
under a customs procedure with economicimpact.
Article 115
The transit procedure shall end when the
goods and the corresponding documents are
produced at the customs office of destination
in accordance with the provisions of the
procedure in question.
II. Specific provisions related to transit
Article 116
The transit procedure shall apply to goods
passing through the territory of another
country only if:
a) provision is made to that effect under
an international agreement; or
b) carriage of goods through that country
is effected under cover of a singletransport document drawn up in the
customs territory of the Republic of
Albania; in such case the operation of
that procedure shall be suspended inthe territory of the other country.
Article 117
1. Subject to Article 118, the principal
shall provide a guarantee in order to ensurepayment of any customs debt or other charges,
which may be incurred in respect of the goods.
 2. Except in cases to be determined
where necessary in provisions enacted by the
Minister of Finance, no guarantee need befurnished for:
a) journeys by sea and air;
b) the carriage by pipeline;
c) operations carried out by public
railway companies.
Article 118
1. Any person satisfying the conditions
laid down in paragraph 2 may, subject to the
limits laid down in paragraph 3, obtain from
the customs authorities a guarantee waiver for
transit operations carried out by him.
2. The guarantee waiver referred to in
paragraph 1 shall be granted only to persons:
a) who are established in the Republic of
Albania;
b) who are regular users of the transit
procedure;
c) whose financial situation is such that
they can meet their commitments;
d) who have not committed any
infringement of customs or fiscal laws;
and
e) who, in accordance with the
determined specimen form, undertaketo pay, upon the first application in
writing by the customs authorities, any
sums claimed in respect of their transit
operations.
3. The guarantee waiver granted in
accordance with paragraphs 1 and 2 shall not
apply to transit operations involving goods:
a) of total value exceeding an amount
determined in accordance with theImplementing Provisions of this Code;
or
b) which present increased risks because of
the level of import duties, to which they
are subject in the Republic of Albania.G/VAL/N/1/ALB/1
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4. The General Directorate of Customs,
which grants the waiver, shall issue to eachperson obtaining it one or more copies of a
guarantee waiver certificate.
Article 119
1. The principal shall be the subject of
the transit procedure. He shall be responsible
for:
a) presentation of the goods intact at the
customs office of destination by the
prescribed time limit and with due
observance of the measures adopted
by the customs authorities to ensureidentification;
b) observance of the provisions related to
the transit procedure.
2. Notwithstanding the principal’s
obligations referred to in paragraph 1, the
carrier or recipient of goods knowing they aremoving under transit shall also be responsible
for presentation of the goods intact at the
customs office of destination by the prescribed
time limit and with due observance of the
measures adopted by the customs authoritiesto ensure identification.
Article 120
1. The detailed rules for the operation of
the said procedure and the respective
exemptions shall be determined in provisions
laid down in the Implementing Provisions ofthis Code.
2. Provided that the implementation of
measures applying to goods is guaranteed, the
Minister of Finance is entitled to establish
simplified procedures in certain circumstances
for goods not required to move on the territoryof another country.
C. Customs warehouses
Article 121
1. The customs warehousing procedure
shall allow the storage in a customswarehouses of the:a) non-Albanian goods, without such
goods being subject to import duties or
commercial policy measures;
b) Albanian goods, where legislation
governing specific fields provides thattheir being placed in a customs
warehouse shall attract the application
of measures normally attaching to theexport of such goods.
2. ‘Customs warehouse’ means any place
approved by and under the supervision of the
customs authorities where goods may bestored under the conditions laid down.
3. Cases in which the goods referred to
in paragraph 1 may be placed under the
customs warehousing procedure without being
stored in a customs warehouse shall be
determined by special provisions enacted bythe Minister of Finance.
Article 122
1. A customs warehouse may be either a
public warehouse or a private warehouse:
a) ‘public warehouse’ means a customs
warehouse available for use by anyperson for the warehousing of goods;
b) ‘private warehouse’ means a customs
warehouse reserved only for thewarehousing of goods by thewarehousekeeper.
2. ‘The warehousekeeper’ is the person
authorized by the customs administration tooperate the customs warehouse.
3. ‘The depositor’ shall be the person
bound by the declaration placing the goods
under the customs warehousing procedure or
to whom the rights and obligations of such aperson have been transferred.
Article 123
1. Operation and use of a customs
warehouse shall be subject to the issue of an
authorization by the customs authorities,unless the said authorities operate the customswarehouse themselves.G/VAL/N/1/ALB/1
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 2. Any person wishing to operate acustoms warehouse must make a request inwriting containing the information required for
granting the authorization, in particular
demonstrating that an economic need for
warehousing exists. The authorization shall laydown the conditions for operating the customswarehouse.
3. The authorization shall be issued only
to persons established in the Republic of
Albania.
Article 124
The warehouse keeper shall be responsible for:
a) ensuring that while the goods are in
the customs warehouse they are not
removed from customs supervision;
b) fulfilling the obligations that arise
from the storage of goods covered by the
customs warehousing procedure; and
c) complying with the particular
conditions specified in the authorization.
Article 125
1. By way of derogation from Article
124, where the authorization concerns a public
warehouse, it may provide that the
responsibilities referred to in Article 124 (a)
and/or (b) devolve exclusively upon thedepositor.
2. The depositor shall at all times be
responsible for fulfilling the obligations
arising from the placing of goods under thecustoms warehousing procedure.
Article 126
The rights and obligations of a
warehousekeeper may, with the agreement ofthe customs authorities, be transferred to
another person.
Article 127
Without prejudice to Article 111, the customs
authorities may require that the
warehousekeeper provide a guaranteeconcerning the responsibilities specified inArticle 124.
Article 1281. The person designated by the customs
authorities shall keep stock records of all thegoods placed under the customs warehousing
procedure in a form approved by thoseauthorities.
2. Subject to the application of Article
109, the customs authorities may dispensewith stock records where the responsibilities
referred to in Article 124 (a) and/or (b) lieexclusively with the depositor and the goods
are placed under that procedure on the basis of
a written declaration forming part of thenormal procedure.
Article 129
1. Where an economic need exists and
customs supervision is not adversely affected
thereby, the customs authorities may allow:
a) Albanian goods other than those
referred to in Article 121 (1) (b) to be
stored on the premises of a customswarehouse;
b) non-Albanian goods to be processed
on the premises of a customswarehouse under the inward
processing procedure, subject to the
conditions provided for by that
procedure. The formalities which maybe dispensed with in a customs
warehouse shall be determined in the
Implementing Provisions of this Code;
c) non-Albanian goods to be processed
on the premises of a customs
warehouse under the procedure forprocessing under customs control,
subject to the conditions provided for
by that procedure. The formalities,
which may be dispensed within a
customs warehouse, shall be
determined in the Implementing
Provisions of this Code.
2. In the cases referred to in paragraph 1,
the goods shall not be subject to the customs
warehousing procedure.
3. The customs authorities may require
the goods referred to in paragraph 1 to beentered in the stock records provided for in
Article 128.G/VAL/N/1/ALB/1
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Article 130
Goods placed under the customs warehousing
procedure shall be entered in the stock records
provided for in Article 128 as soon as they arebrought into the customs warehouse.
Article 131
1. The goods may remain under the
customs warehousing procedure for a period
up to twelve months. The customs authorities,
on the depositor’s request, may accept an
extension up to 12 other months.
2. However, where exceptional
circumstances so warrant, the customs
authorities may set, within reasonable limits, ashorter time limit by which the depositor must
assign the goods a new customs-approved
treatment or use.
Article 132
1. Import goods may undergo the usual
forms of handling intended to preserve them,
improve their appearance or marketable
quality, or prepare them for distribution or
resale.
 2. The list of the forms of handling
referred to in the above paragraph shall beincluded in the Implementing Provisions of
this Code. The Minister of Finance is entitledto make any necessary changes to the list.
3. The forms of handling provided for in
paragraph 1 must be authorized in advance bythe customs authorities, which shall lay down
the conditions under which they may takeplace.
Article 133
1. Where circumstances so warrant,
goods placed under the customs warehousing
procedure may be temporarily removed from
the customs warehouse. Such removal must be
authorized in advance by the customs
authorities, which shall stipulate the conditions
on which it may take place.
2. While they are outside the customs
warehouse, the goods may undergo the formsof handling referred to in Article 132 on the
conditions set out therein.Article 134
The customs authorities may allow goods
placed under the customs warehousing
procedure to be transferred from one customswarehouse to another.
Article 135
1. Where a customs debt is incurred in
respect of import goods and the customs value
of such goods is based on a price actually paid
or payable which includes the cost of
warehousing and of preserving goods while
they remain in the warehouse, such costs need
not be included in the customs value if theyare shown separately from the price actuallypaid or payable for the goods.
2. Where the said goods have undergone
the usual forms of handling within themeaning of article 132, the nature of the
goods, the customs value and the quantity tobe taken into account in determining the
amount of import duties shall, at the request of
the declarant, be those which would be taken
into account for the goods, at the time referred
to in Article 229, if they had not undergonesuch handling.
3. However, derogation from paragraph
2 shall be determined in the Implementing
Provisions of this Code, if necessary.
D. Inward Processing
I. General Provisions
Article 136
1. Without prejudice to Article 137, the
inward processing procedure shall allow thefollowing goods to be used in the customs
territory of the Republic of Albania in one or
more processing operations:
a) non-Albanian goods intended for re-
export from the customs territory of
the Republic of Albania in the form of
compensating products, without suchgoods being subject to import duties or
commercial policy measures;
b) goods released for free circulation
with repayment or remission of theG/VAL/N/1/ALB/1
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import duties chargeable on such
goods if they are exported from the
customs territory of the Republic of
Albania in the form of compensating
products.
2. The following expressions shall have
the following meanings:
a) suspension system: the inward
processing relief arrangements as
provided for in paragraph 1 (a);
b) drawback system: the inward
processing relief arrangements as
provided for in paragraph 1 (b);
c) processing operations:
i) the working of goods, including
erecting or assembling them or
fitting them to other goods;
ii) the processing of goods;
iii) the repair of goods, including
restoring them and putting them in
order; and
iv) the use of certain goods defined in
provisions laid down in theImplementing Provisions, which
are not to be found in the
compensating products, but which
allow or facilitate the production
of those products, even if they areentirely or partially used in the
process;
d) “compensating products ”: all products
resulting from processing operations;
e) “rate of yield” : the quantity or
percentage of compensating products
obtained from the processing of a given
quantity of import goods.
II. Grant of the authorization
Article 137
The authorization shall be issued at the request
of the person who carries out-processingoperations or who arranges for them to be
carried out.
Article 138
The authorization shall be granted only:
a) to persons established in the Republic of
Albania. However, the authorizationmay be granted to persons established
outside the country in respect of imports
of a non-commercial nature;
b) where, without prejudice to the use of
goods referred to in Article
136(2)(c)(iv), the import goods can be
identified in the compensating products.
c) where the inward processing procedure
may help create the most favorable
conditions for the export or re-export of
compensating products, provided that
the essential interests of Albanianproducers are not adversely affected
(economic conditions).
III. Operation of the procedure
Article 139
1. The customs authorities shall specify
the period within which the compensating
products must have been exported, re-
exported, or assigned another customs-
approved treatment or use. That period shall
take account of the time required to carry outthe processing operations and dispose of the
compensating products.
 2. The period shall run from the date onwhich the non-Albanian goods are placed
under the inward processing procedure. Thecustoms authorities may grant an extension on
submission of a duly substantiated request by
the holder of the authorization.
Article 140
1. The customs authorities shall set either
the rate of yield of the operation or where
appropriate the method of determining such
rate. The rate of yield shall be determinedG/VAL/N/1/ALB/1
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based on the actual circumstances in which the
processing operation is, or is to be, carried out.
2. Where circumstances so warrant and,
in particular, in the case of processing
operations customarily carried out under
clearly defined technical conditions involving
goods of substantially uniform characteristics
and resulting in the production of
compensating products of uniform quality,standard rate of yield is set in the
Implementing Provisions of this Code, on the
basis of actual data previously ascertained.
Article 141
The cases in which and the conditions under
which goods in the unaltered state or
compensating products shall be considered to
have been released for free circulation may be
determined in provisions enacted by theMinister of Finance.
Article 142
1. Subject to Article 143, where a
customs debt is incurred, the amount of such
debt shall be determined on the basis of the
taxation elements appropriate to the import
goods on the date of acceptance of the
declaration for placing these goods under the
inward processing procedure.
2. If at the time referred to in paragraph
1, the import goods fulfilled the conditions toqualify for preferential tariff treatment within
tariff quotas or ceilings, they shall be eligible
for any preferential tariff treatment existing in
respect of identical goods at the same date ofacceptance of the declaration of release forfree circulation.
Article 143
By way of derogation from Article 142,
compensating products:
a) shall be subject to import duties
calculated in accordance with the rules
applicable to the customs procedure in
question or to free zones or free
warehouses where they have been
placed under a suspensive arrangement
or in a free zone or free warehouse;
However,i. the person concerned may request
that duty be assessed in accordance
with Article 142;
ii. in cases where the compensating
products have been assigned acustoms-approved treatment or use
referred to above other than
processing under customs control,
the amount of the import duty andother charges levied shall be at
least equal to the amount calculated
in accordance with Article 142.
b) may be made subject to the rules
governing assessment of duty laid down
under the procedure for processingunder customs control where the import
goods could have been under that
procedure;
c) shall enjoy favorable tariff treatment
owing to the special use for which they
are intended, where provision is made
for such treatment in the case of
identical goods;
d) shall be admitted free of import duty
where such duty - free provision ismade in the case of identical goods
imported in accordance with Article199.
IV. Processing operations in a foreign
country
Article 144
1. Some or all of the compensating
products or goods in the unaltered state may
be temporarily exported for further processing
in a foreign country if the customs authority so
authorizes, in accordance with the conditionslaid down in the outward processingprovisions.
2. Where a customs debt is incurred in
respect of re-imported products, the following
shall be charged:
a) import duties on the compensating
products or goods in the unalteredstate referred to in paragraph 1,
calculated in accordance with Articles142 and 143; andG/VAL/N/1/ALB/1
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b) import duties on products re-imported
after their processing in a foreigncountry, the amount of which shall be
calculated in accordance with the
provisions related to the outward
processing procedure, on the sameconditions as would have applied had
the products exported under the latter
procedure been released for free
circulation before such export took
place.
V. Special provisions relating to the
drawback system
Article 145
1. The drawback system may be used for
all goods, with the exception of those which,at the date the declaration of release for free
circulation is accepted:
a) are subject to quantitative import
restrictions;
b) might within quotas, qualify for a
preferential tariff measure or an
autonomous suspensive measure within
the meaning of Article 28 (3) (d) and
(e).
2. Moreover, the drawback system may
be used only if no export refund has been set
for the compensating products at the date thedeclaration of release for free circulation of theimport goods is accepted.
3. Permission to use the drawback
system shall be granted only if no exportrefund has been set for the compensating
products at the date the declaration of
exportation of the compensating products is
accepted.
Article 146
1. The declaration of release for free
circulation shall indicate that the drawback
system is being used and shall provideparticulars of the authorization.
2. The said authorization shall be
attached to the declaration of release for free
circulation.
Article 147Under the drawback system, Articles 141, 142
and 143 (c) shall not apply.
Article 148
Temporary exportation of compensating
products carried out as provided for in Article
144 (1) shall not be considered to be
exportation within the meaning of Article 149
except where such products are not re-
imported into the Republic of Albania within
the period prescribed.
Article 149
1. The holder of the authorization may
ask for the import duty to be repaid or remitted
where he can establish to the satisfaction ofthe customs authorities that compensating
products obtained from import goods released
for free circulation under the drawback systemhave been either:
a) exported; or
b) placed, with a view to being
subsequently re-exported under thetransit procedure, the customs
warehousing procedure, the temporaryimportation procedure or the inward
processing procedure (suspensive
arrangement), or in a free zone or freewarehouse,
provided that all conditions for use of the
procedure have also been fulfilled.
2. For the purposes of being assigned a
customs-approved treatment or use referred to
in paragraph 1(b), compensating products shallbe considered to be non-Albanian goods.
3. The period within which the
application for repayment must be made shall
be determined in the Implementing Provisionsof this Code.
4. Compensating products placed under a
customs procedure or in a free zone or freewarehouse in accordance with the provisions
of paragraph 1 shall be released for freecirculation only where authorized by the
customs authorities, which shall grant such
authorization where circumstances so warrant.
In this case, and without prejudice to Article
143 (a), the amount of import duties repaid orG/VAL/N/1/ALB/1
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remitted shall be considered to constitute the
amount of the customs debt.
E. Processing under customs control
Article 150
The procedure for processing under customs
control shall allow non-Albanian goods to be
used in the customs territory of the Republic
of Albania in operations which alter the nature
or state of goods, without their being subject to
import duties or commercial policy measures,
and shall allow the products resulting from
such operations to be released for free
circulation at the rate of import dutyappropriate to them. Such products shall betermed processed products.
Article 151
The list of cases in which the procedure for
processing under customs control may be usedshall be determined in the Implementing
Provisions of this Code.
Article 152
Authorization for processing under customs
control shall be granted at the request of the
person who carries out the processing orarranges for it to be carried out.
Article 153
Authorization shall be granted only:
a) to persons established in the Republic of
Albania;
b) where the import goods can be
identified in the processed products;
c) cases where the goods cannot be
economically restored after processing
to their description or state as it was
when they were placed under the
procedure;
d) where use of the procedure cannot result
in circumvention of the effect of the
rules concerning origin and quantitative
restrictions applicable to the imported
goods;
e) where the necessary conditions for the
procedure to help create or maintain aprocessing activity in the Republic ofAlbania without adversely affecting the
essential interests of Albanian producers
of similar goods (economic conditions)
are fulfilled.
Article 154
Articles 139 and 140 shall apply mutatis
mutandis.
Article 155
Where a customs debt is incurred in respect of
goods in the unaltered state or of products thatare at an intermediate stage of processing as
compared with that provided for in the
authorization, the amount of that debt shall be
determined on the basis of the items of chargeelements appropriate to the import goods at the
time of acceptance of the declaration relating
to the placing of the goods under the
procedure for processing under customs
control.
Article 156
1. Where the import goods qualified for
preferential tariff treatment when they were
placed under the procedure for processingunder customs control, and such preferential
tariff treatment is applicable to products
identical to the processed goods released for
free circulation, the import duties to which the
processed products are subject shall becalculated by applying the rate of dutyapplicable under that treatment.
2. If the preferential tariff treatment
referred to in paragraph 1 in respect of theimport goods is subject to tariff quotas or tariff
ceilings, the application of the rate of duty
referred to in paragraph 1 in respect of the
processed products shall also be subject to thecondition that the said preferential tariff
treatment is applicable to the import goods at
the time of acceptance of the declaration of
release for free circulation. In this case, the
quantity of import goods actually used in themanufacture of the processed products
released for free circulation shall be charged
against the tariff quotas or ceilings in force at
the time of acceptance of the declaration of
release for free circulation and no quantitiesshall be counted against tariff quotas orG/VAL/N/1/ALB/1
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ceilings opened in respect of products identical
to the processed products.
F. Temporary importation
Article 157
The temporary importation procedure shall
allow the use in the customs territory of the
Republic of Albania, with total or partial relief
from import duties and without their being
subject to commercial policy measures, of
non-Albanian goods intended for re-export
without having undergone any change except
normal depreciation due to the use made of
them.
Article 158
Authorization for temporary importation shall
be granted at the request of the person who
uses the goods or arranges for them to be used.
Article 159
1. The customs authorities shall refuse to
authorize use of the temporary importationprocedure where it is impossible to ensure that
the import goods may be identified.
2. However, the customs authorities may
authorize use of the temporary importation
procedure without ensuring that the goods may
be identified where, in view of the nature of
the goods or of the operations to be carriedout, the absence of identification measures is
not liable to give rise to any abuse of the
procedure.
Article 160
1. The customs authorities shall
determine the period within which import
goods must have been re-exported or assigned
a new customs-approved treatment or use.
Such period must be long enough for theobjective of authorized use to be achieved.
 2. Without prejudice to the special
periods laid down in accordance with Article
161, the period during which goods may
remain under the temporary importation
procedure shall be 12 months. The customsauthorities may, at a duly substantiated request
of the person concerned, extend the periods
referred to in paragraph 1 for a maximumperiod of another 12 months in order to permit
the authorized use.
3. However, where exceptional
circumstances so warrant, the customs
authorities may, within reasonable limits,
determine shorter periods with the agreement
of the person concerned.
Article 161
The cases and the special conditions under
which the temporary importation procedure
may be used with total relief from import
duties shall be determined in the Implementing
Provisions of this Code.
Article 162
1. Use of the temporary importation
procedure with partial relief from importduties shall be granted in respect of goods
which, while remaining the property of a
person established in a foreign country, are not
covered by the provisions adopted in
accordance with Article 161 or which are
covered by such provisions but do not fulfillall the conditions provided for therein for the
grant of temporary importation with total
relief.
2. The list of goods in respect of which
the temporary importation procedure with
partial relief from import duties may not beused shall be drawn up in the implementingprovisions of this Code.
Article 163
1. The amount of import duties payable
in respect of goods placed under the temporaryimportation procedure with partial relief from
import duties shall be set at 3%, for every
month or fraction of a month during which the
goods have been placed under the temporaryimportation procedure with partial relief, of
the amount of duties which would have been
payable on the said goods had they been
released for free circulation on the date on
which they were placed under the temporaryimportation procedure.
 2. The amount of import duties to be
charged shall not exceed that amount which
would have been charged if the goods
concerned had been released for freeG/VAL/N/1/ALB/1
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circulation on the date on which they were
placed under the temporary importation
procedure, leaving out of account any interest
which may be applicable.
 3. Transfer of the rights and obligations
deriving from the temporary importation
procedure pursuant to Article 113 shall not
mean that the same relief arrangements must
be applied to each of the periods of use to betaken into consideration.
4. Where the transfer referred to in
paragraph 3 is made with partial relief for both
persons authorized to use the procedure during
the same month, the holder of the initial
authorization shall be liable to pay the amountof import duties due for the whole of thatmonth.
Article 164
1. Where a customs debt is incurred in
respect of import goods, the amount of suchdebt shall be determined on the basis of the
taxation elements appropriate to those goods at
the time of acceptance of the declaration of
their placing under the temporary importationprocedure. However, where the provisions of
Article 161 so provide, the amount of the debt
shall be determined based on the taxation
elements appropriate to the goods in question
at the time referred to in Article 229.
2. Where, for a reason other than the
placing of goods under the temporary
importation procedure with partial relief fromimport duties, a customs debt is incurred in
respect of goods placed under the said
procedure, the amount of that debt shall be
equal to the difference between the amount of
duties calculated pursuant to paragraph 1 andthat payable pursuant to Article 163.
G. Outward processing
I. General Provisions
Article 165
1. The outward processing procedure
shall, without prejudice to the provisionsgoverning specific fields relating to the
standard exchange system laid down inArticles 174 to 179 or to Article 144, allow
Albanian goods to be exported temporarilyfrom the customs territory of the Republic of
Albania in order to undergo processing
operations and the products resulting from
those operations to be released for free
circulation with total or partial relief from
import duties.
 2. Temporary exportation of Albanian
goods shall entail the application of export
duties, commercial policy measures and otherformalities for the exit of Albanian goods from
the customs territory of the Republic of
Albania.
3. The following definitions shall apply:
a) ‘temporary export goods’ means
goods placed under the outward
processing procedure;
b) ‘processing operations’ means the
operations referred to in Article 136 (2)
(c) first, second and third indents;
c) ‘compensating products’ means all
products resulting from processing
operations;
d) ‘rate of yield’ means the quantity or
percentage of compensating productsobtained from the processing of a given
quantity of temporary export goods.
Article 166
1. The outward processing procedure
shall not be open to Albanian goods:
a) whose export gives rise to repayment
or remission of import duties;
b) which, prior to export, were released
for free circulation with total relief
from import duties by virtue of end
use, for as long as the conditions for
granting such relief continue to apply;
c) whose export gives rise to the granting
of export refunds or financial
advantages given in this case.
2. However, derogation from paragraph
1 (b) may be determined in provisions enacted
by the Minister of Finance.
II. Grant of the authorization
Article 167G/VAL/N/1/ALB/1
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1. Authorization to use the outward
processing procedure shall be issued at therequest of the person who arranges for the
processing operations to be carried out.
 2. By way of derogation from paragraph
1, authorization to use the outward processing
procedure may be granted to another person in
respect of goods of Albanian origin within the
meaning of Title II, Chapter 2, Section 1,where the processing operation consists in
incorporating those goods into goods obtained
outside the customs territory of the Republic
of Albania and imported as compensating
products, provided that the use of theprocedure helps to promote the sale of export
goods without adversely affecting the essential
interests of Albanian producers of products
identical or similar to the imported
compensating products.
3. The cases in which and the
arrangements under which the preceding
paragraphs shall apply are determined in theImplementing Provisions of this Code.
Article 168
Authorization shall be granted only:
a) to persons established in the Republic
of Albania;
b) where it is considered that it will be
possible to establish that thecompensating products have resulted
from processing of the temporary
export goods. The cases in which
derogation from this subparagraphmay apply and the conditions under
which such derogation shall apply
shall be determined in theImplementing Provisions of this Code;
c) where authorization to use the outward
processing procedure is not liableseriously to harm the essential
interests of Albanian producers andprocessors (economic conditions).
III. Operation of the procedure
Article 169
1. The customs authorities shall specify
the period within which the compensatingproducts must be re-imported into the customs
territory of the Republic of Albania. They may
extend that period on submission of a duly
substantiated request by the holder of theauthorization.
2. The customs authorities shall set either
the rate of yield of the operation or, where
necessary, the method of determining that rate.
Article 170
1. The total or partial relief from import
duties provided for in Article 171 (1) shall begranted only where the compensating products
are declared for release for free circulation inthe name of or on behalf of:
a) the holder of the authorization, or
b) any other person established in the
Republic of Albania provided that
that person has obtained the
consent of the holder of the
authorization and the conditions ofthe authorization are fulfilled.
2. The total or partial relief from import
duties provided for in Article 171 shall not be
granted where one of the conditions or
obligations relating to the outward processing
procedure is not fulfilled, unless it is
established that the failures have no significant
effect on the correct operation of the saidprocedure.
Article 171
1. The total or partial relief from import
duties provided for in Article 165 shall be
effected by deducting from the amount of the
import duties applicable to the compensating
products released for free circulation the
amount of the import duties that would be
applicable on the same date to the temporaryexport goods if they were imported into the
customs territory of the Republic of Albania
from the country in which they underwent the
processing operation or last processing
operation.
2. The amount to be deducted pursuant
to paragraph 1 shall be calculated on the basis
of the quantity and nature of the goods inquestion on the date of acceptance of the
declaration placing them under the outwardG/VAL/N/1/ALB/1
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processing procedure and on the basis of the
other items of charge applicable to them on the
date of acceptance of the declaration relating
to the release for free circulation of the
compensating products. The value of the
temporary export goods shall be that taken intoaccount for those goods in determining the
customs value of the compensating products in
accordance with Article 37 (1) (b) (i) or, if the
value may not be determined in that way, the
difference between the customs value of the
compensating products and the processing
costs determined by reasonable means.
However,
a) certain charges specified in the
Implementing Provisions of this Codeshall not be taken into account in
calculating the amount to be deducted;
b) where, prior to being placed under the
outward processing procedure, the
temporary export goods were released for
free circulation at a reduced rate by virtue
of their end use, and for as long asconditions for granting the reduced rate
continue to apply, the amount to be
deducted shall be the amount of import
duties actually levied when the goods were
released for free circulation.
3. Where temporary export goods could
qualify on their release for free circulation for
a reduced or zero rate of duty by virtue of theirend use, that rate shall be taken into account
provided that the goods underwent operations
consistent with such an end-use in the country
where the processing operation or last
operation took place.
 4. Where compensating products qualify
for a preferential tariff measure within themeaning of Article 28 (3) (d) and (e) and the
measure exists for goods falling in the same
tariff classification as the temporary export
goods, the rate of import duty to be taken intoaccount in establishing the amount to be
deducted pursuant to paragraph 1 shall be that
which would apply if the temporary export
goods fulfilled the conditions under which that
preferential measure may be applied.
5. This Article shall be without prejudice
to the application of provisions adopted orliable to be adopted in the context of trade
between the Republic of Albania and other
countries, which provide for relief from import
duties in respect of certain compensatingproducts.
Article 172
1. Where the purpose of the processing
operation is the repair of the temporary exportgoods, they shall be released for free
circulation with total relief from import dutieswhere it is established to the satisfaction of the
customs authorities that the goods were
repaired free of charge, either because of a
contractual or statutory obligation arising from
a guarantee or because of a manufacturingdefect.
2. Paragraph 1 shall not apply where
account was taken of the defect at the time
when the goods in question were first releasedfor free circulation.
Article 173
Where the purpose of the processing operation
is the repair of temporary export goods andsuch repair is carried out in return for
payment, the partial relief from import duties
provided for in Article 165 shall be granted by
establishing the amount of the dutiesapplicable on the basis of the taxation
elements pertaining to the compensating
products on the date of acceptance of the
declaration of release for free circulation of
those products and taking into account as thecustoms value an amount equal to the repair
costs, provided that those costs represent the
only consideration provided by the holder of
the authorization and are not influenced by any
links between that holder and the operator.
IV. Outward processing with use of the
standard exchange system
Article 174
1. Under the conditions laid down in
Articles 174 to 179, which are applicable in
addition to the preceding provisions, the
standard exchange system shall permit an
imported product, hereinafter referred to as a
‘replacement product’, to replace a
compensating product.G/VAL/N/1/ALB/1
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2. The customs authorities shall allow
the standard exchange system to be usedwhere the processing operation involves the
repair of Albanian goods.
3. Without prejudice to Article 179, the
provisions applicable to compensating
products shall also apply to replacementproducts.
4. The customs authorities shall, under
the conditions they lay down, permit
replacement products to be imported before
the temporary export goods are exported (prior
importation). In case of prior importation of a
replacement, security shall be provided to
cover the amount of the import duties.
Article 175
1. Replacement products shall have the
same tariff classification, be of the same
commercial quality and possess the sametechnical characteristics as the temporary
export goods had the latter undergone the
repair in question.
2. Where the temporary export goods
have been used before export, the replacement
products must also have been used and may
not be new products. The customs authorities
may, however, grant derogation from this ruleif the replacement product has been supplied
free of charge either because of a contractual
or statutory obligation arising from a
guarantee or because of a manufacturing
defect.
Article 176
Standard exchange shall be authorized only
where it is possible to verify that the
conditions laid down in Article 175 arefulfilled.
Article 177
1. In the case of prior importation, the
export goods shall be temporarily exported
within a period of two months from the date of
acceptance by the customs authorities of the
declaration relating to the release of thereplacement products for free circulation.
2. However, where exceptional
circumstances so warrant, the customsauthorities may, at the request of the person
concerned, extend within reasonable limits theperiod referred to in paragraph 1.
Article 178
In the case of prior importation and where
Article 171 is applied, the amount to bededucted shall be determined on the basis of
the items of charge applicable to the temporary
export goods on the date of acceptance of the
declaration placing them under the procedure.
Article 179
Article 167(2) and Article 168(b) shall not
apply in the context of standard exchange.
V. Other provisions
Article 180
The procedure provided for within the
framework of outward processing shall also beapplicable for the purposes of implementing
non-tariff commercial policy measures.
Section 4
Export
Article 181
1. The export procedure shall allow
Albanian goods to leave the customs territory
of the Republic of Albania. Exportation shall
entail the application of exit formalities
including commercial policy measures and,where appropriate, export duties.
 2. With the exception of goods placed
under the outward processing procedure, all
Albanian goods intended for export shall beplaced under the export procedure.
 3. The case in which and the conditions
under which goods leaving the customsterritory of the Republic of Albania are not
subject to an export declaration shall bedetermined in the Implementing Provisions of
this Code and provisions enacted by the
Minister of Finance, if necessary.
4. The export declaration must be lodged
at the customs office responsible for
supervising the place where the exporter isestablished or where the goods are packed or
loaded for export shipment. Derogation shallG/VAL/N/1/ALB/1
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be determined in the Implementing Provisions
of this Code, if necessary.
Article 182
Release for export shall be granted on
condition that the goods in question leave the
customs territory of the Republic of Albania in
the same condition as when the export
declaration was accepted.
CHAPTER 3
OTHER TYPES OF CUSTOMS-APPROVED
TREATMENT OR USE
Section 1
Free zones and free warehouses
A. General Provisions
Article 183
Free zones and free warehouses shall be parts
of the customs territory of the Republic of
Albania or premises situated in that territoryand separated from the rest of it in which:
a) non-Albanian goods are considered, for
the purpose of import duties and
commercial policy import measures, as
not being on Albanian customs territory,
provided they are not released for freecirculation or placed under another
customs procedure or used or consumed
under conditions other than thoseprovided for in customs legislation;
b) Albanian goods for which such
provision is made under legislationgoverning specific fields qualify, by
virtue of being placed in a free zone orfree warehouse, for measures normallyattaching to the export of goods.
Article 184
1. The Council of Ministers may
designate parts of the customs territory of theRepublic of Albania as free zones. The
construction of any building in a free zone
shall require the prior approval of the Minister
of Finance. The Minister of Finance approvesthe establishment of free warehouses.
2. The Council of Ministers shall
determine the area covered by each free zone.3. Free zones shall be carefully defined
and enclosed. The Council of Ministers shalldefine the entry and exit points of each free
zone. The Minister of Finance shall define theentry and exit points of each free warehouse.
Article 185
1. The perimeter and the entry and exit
points of free zones and free warehouses shallbe subject to supervision by the customs
authorities.
2. Persons and means of transport
entering or leaving a free zone or free
warehouse may be subjected to a customscheck.
3. Access to a free zone or free
warehouse may be denied to persons who do
not provide every guarantee necessary for
compliance with the rules provided for in this
Code.
4. When goods enter or leave a free
warehouse, a copy of the transport document,
which shall accompany those goods, shall behanded to the customs authority. When goods
enter or leave a free zone, a copy of the
transport document, which shall accompany
those goods, shall be kept to the disposal of
the customs authority. The customs authoritiesmay check goods entering, remaining, or
leaving in a free zone or free warehouse.
Where such checks are required, the goodsshall be made available to those authorities.
B. Placing of goods in free zones or
free warehouses
Article 186
1. Both Albanian and non-Albanian
goods may be placed in a free zone or free
warehouse.
2. However, the customs authorities may
require that goods which present a danger or
are likely to spoil other goods or which, forother reasons, require special facilities be
placed in premises specially equipped to
receive them.
Article 187
1. Without prejudice to Article 185 (4),
goods entering a free zone or free warehouseG/VAL/N/1/ALB/1
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need not be presented to the customs
authorities, nor need a customs declaration belodged.
2. Goods shall be presented to the
customs authorities and undergo the prescribed
customs formalities only where:
a) they have been placed under a customs
procedure which is discharged whenthey enter a free zone or free
warehouse; however, where thecustoms procedure in question permits
exemption from the obligation to
present goods, such presentation shallnot be required;
b) they have been placed in a free zone or
free warehouse on the authority of adecision to grant repayment or
remission of import duties;
c) they qualify for the measures referred
to in Article 183 (b).
3. Customs authorities shall require goods
subject to export duties or to other export
provisions to be notified to them.
4. At the request of the party concerned,
the customs authorities shall certify the
Albanian or non-Albanian status of goodsplaced in a free zone or free warehouse.
C. Operation of free zones and free
warehouses
Article 188
There shall be no limit to the length of time
goods may remain in free zones or free
warehouses.
Article 189
1. Any industrial, commercial or service
activity shall, under the conditions laid down
in this Code, be authorized in a free zone orfree warehouse. The carrying on of such
activities shall be notified in advance to the
customs authorities.
 2. The customs authorities may impose
certain prohibitions or restrictions on the
activities referred to in paragraph 1, having
regard to the nature of the goods concerned or
to the requirements of customs supervision.3. The customs authorities may prevent
persons who do not provide the necessaryguarantees of compliance with the provisions
laid down in this Code from carrying on anactivity in a free zone or free warehouse.
Article 190
1. Non-Albanian goods placed in a free
zone or free warehouse may, while they
remain in a free zone or free warehouse:
a) be released for free circulation under
the conditions laid down by that
procedure and by Article 194;
b) undergo the usual forms of handling
referred to in Article 132 (1) without
authorization;
c) be placed under the inward processing
procedure under the conditions laid
down by that procedure;
d) be placed under the procedure for
processing under customs control
under the conditions laid down by thatprocedure;
e) be placed under the temporary
importation procedure under the
conditions laid down under thatprocedure;
f) be abandoned in accordance with
Article 197;
g) be destroyed, provided that the person
concerned supplies the customs
authorities with all information theyjudge necessary.
2. Where goods are placed under one of
the procedures referred to in paragraph 1 (c),(d) or (e) the customs authorities shall, in so
far as is necessary to take account of theoperating and customs supervision conditions
of the free zones or free warehouses, adapt the
control arrangements laid down.
Article 191
1. Where Article 190 is not applied, non-
Albanian goods and the Albanian goods
referred to in Article 183 (b) shall not be
consumed or used in free zones or in free
warehouses.G/VAL/N/1/ALB/1
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2. Without prejudice to the provisions
applicable to supplies or stores, where theprocedure concerned so provides, paragraph 1
shall not preclude the use or consumption of
goods, the release for free circulation or
temporary importation of which would notentail application of import duties or measures
under commercial policy. In that event, no
declaration of release for free circulation or
temporary importation shall be required. Such
declaration shall, however, be required if such
goods are to be charged against a quota or
ceiling.
Article 192
1. All persons carrying on an activity
involving the storage, working or processing,or sale or purchase, of goods in a free zone or
free warehouse shall keep stock records in a
form approved by the customs authorities.
Goods shall be entered in the stock records as
soon as they are brought into the premises of
such person. The stock records must enablethe customs authorities to identify the goods,and must record their movements.
2. Where goods are transshipped within a
free zone, the documents relating to theoperation shall be kept at the disposal of the
customs authorities. The short-term storage ofgoods about such transshipment shall beconsidered an integral part of the operation.
D. Exit of goods from free zones or free
warehouses
Article 193
1. Without prejudice to special
provisions adopted under customs legislation
governing specific fields, goods leaving a freezone or free warehouse may be:
a) exported or re-exported from the
customs territory of the Republic of
Albania, or
b) brought into another part of the
customs territory of the Republic of
Albania.
2. The provisions of Title III, with the
exception of Articles 73 to 78 where Albanian
goods are concerned, shall apply to goods
brought into other parts of that territory exceptin the case of goods which leave that zone by
sea or air without being placed under a transitor other customs procedure.
Article 194
1. Where a customs debt is incurred in
respect of non-Albanian goods and thecustoms value of such goods is based on a
price actually paid or payable which includes
the cost of warehousing or of preserving goods
while they remain in the free zone or freewarehouse, such costs shall not be included in
the customs value if they are shown separately
from the price actually paid or payable for thegoods.
2. Where the said goods have undergone,
in a free zone or free warehouse, one of the
usual forms of handling within the meaning of
Article 132 (1), the nature of the goods, the
customs value and the quantity to be taken intoconsideration in determining the amount of
import duties shall, at the request of the
declarant and provided that such handling was
covered by an authorization granted in
accordance with paragraph 2 of that Article, bethose which would be taken into account in
respect of those goods, at the time referred to
in Article 229, had they not undergone such
handling. Derogation from this provision may,
however, be determined in the Implementing
Provisions of this Code.
Article 195
1. Where goods are brought into or
returned to another part of the customs
territory of the Republic of Albania or placed
under a customs procedure, the certificate
referred to in Article 187 (4) may be used asproof of the Albanian or non-Albanian status
of such goods.
2. Where it is not proved by the
certificate or other means that the goods have
Albanian or non-Albanian status, the goodsshall be considered to be:
a) Albanian goods, for the purposes of
applying export duties and export
licenses or export measures laid down
under the commercial policy;G/VAL/N/1/ALB/1
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b) Non-Albanian goods in all other cases.
Article 196
The customs authorities shall ensure that the
rules governing exportation or re-exportation
are respected where goods are exported or re-
exported from a free zone or free warehouse.
Section 2
Re-exportation, destruction and
abandonment
Article 197
1. Non-Albanian goods may be:
a) re-exported from the customs territory
of the Republic of Albania;
b) destroyed;
c) abandoned to the exchequer in
accordance with the provisions in
force.
 2. Re-exportation shall involve
application of the formalities laid down for
goods leaving, including commercial policy
measures. Cases in which non-Albanian goodsmay be placed under a suspensive arrangement
with view to non-application of commercial
policy measures on exportation may be
determined in the Implementing Provisions of
this Code.
3. Re-exportation or destruction shall be
the subject of prior notification of the customs
authorities. The customs authorities shall
prohibit re-exportation should the formalities
or measures referred to in the first sentence of
paragraph 2 so provide. Where goods placed
under an economic customs procedure when
on Albanian customs territory are intended forre-exportation, a customs declaration within
the meaning of Articles 84 to 102 shall be
lodged. In such cases, Article 181 (3) and (4)
shall apply. Abandonment shall be made as
described in the Implementing Provisions ofthis Code.
4. Destruction or abandonment shall not
entail any expense for the exchequer.
5. Any waste or scrap resulting from
destruction shall be assigned a customs-approved treatment or use prescribed for non-
Albanian goods. It shall remain under customs
supervision until the time laid down in Article
41 (3).
TITLE V
GOODS LEAVING THE CUSTOMS TERRITORY OF THE REPUBLIC OF ALBANIA
Article 198
1. Goods leaving the customs territory of
the Republic of Albania shall be subject tocustoms supervision. They may be the subject
of checks by the customs authorities in
accordance with the provisions in force. They
shall leave the said territory using, where
appropriate, the route determined by thecustoms authorities and in accordance with the
procedures laid down by those authorities.2. Goods leaving the customs territory of
the Republic of Albania should be presented at
the competent border customs office,
according to the means of transport, wherethey are subject to all the controls and
formalities considered necessary to verify
whether the export duties have been paid as
well as to record on the accompanying
customs documents, when circumstances sowarrant, the exit of the goods by the said
territory.
TITLE VI
PRIVILEGED OPERATIONSG/VAL/N/1/ALB/1
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CHAPTER 1
RELIEF FROM CUSTOMS DUTY
Article 199
1. Relief from import duties is granted in
the cases referred to in paragraph 2, or whennecessary, by specific law. The manner, the
quantitative and value-based limits, the
formalities, and the conditions on which relief
from import duties is granted are laid down in
the Implementing Provisions of the Code.
2. Relief from import duties is granted in
the following cases:
a) personal property belonging to natural
persons transferring their normal place
of residence from another country to
the Republic of Albania;
b) goods imported on occasion of
marriage;
c) personal property acquired by
inheritage;
d) school outfits, scholastic materials and
other scholastic household effects for
use by pupils or students, having nocommercial character;
e) consignment of negligible value;
f) goods contained in traveller's personal
luggage;
g) laboratory animals and biological or
chemical substances needed for
research;
h) therapeutic substances of human
origin and blood grouping and tissuetyping reagents, human organs for
transplants;
i) reference substances for the quality
control of medicinal products;
j) pharmaceutics products used at
international sport event to be held in
the customs territory of the Republic
of Albania;k) goods for charitable, philanthropic, or
assistance purposes for charitable
organizations, religious institutions,
public entities, as well as budget
funded state entities;
l) honorary decorations or awards;
m) presents received in the context of
international relations;
n) goods to be used by the head of state;
o) goods imported for trade promotion
purposes;
p) consignments sent to organizations
protecting copyrights or industrial orcommercial patent rights;
q) tourist information literature;
r) miscellaneous documents and articles,
as detailed in the ImplementingProvisions of this Code;
s) ancillary materials for the stowage and
protection of goods during their
transport;
t) litter, fodder and feeding stuff for
animals during their transport;
u)
 fuel and lubricants present in motor
vehicles;
v) coffins, funerary urns, and their
ornaments or funerary articles of them,
as well as materials for construction,
maintenance, and ornamentation of
memorials to or cemeteries for, warvictims.
w) stores and necessary equipment for the
normal function of means of transport.
3. Relief from import duties is given also
in every other case provided for in bilateral of
multilateral agreements signed by thegovernment of the Republic of Albania and
ratified by the People’s Assembly, for as much
as these agreements explicitly provide forrelief from import duties.G/VAL/N/1/ALB/1
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4. The Minister of Finance may
authorize opening of duty free shops in the
ports and airports of the customs area or the
customs territory of the Republic of Albania
for the sale of products with relief from import
duties. The formalities and proceduresfollowed in these cases are laid down in the
Implementing Provisions of this Code.
CHAPTER 2
R
ETURNED GOODS
Article 200
1. Albanian goods which, having been
exported from the customs territory of the
Republic of Albania, are returned to that
territory and released for free circulation
within a period of three years shall, at the
request of the person concerned, be granted
relief from import duties.
However:
a) the three year period may be exceeded
in order to take account of special
circumstances;
b) where, prior to their exportation from
the customs territory of the Republicof Albania, the returned goods had
been released for free circulation at
reduced or zero import duty because
of their use for a particular purposeexemption from duty under paragraph
1 shall be granted only if they are to be
re-imported for the same purpose.
Where the purpose for which the
goods in question are to be imported isno longer the same, the amount of
import duties chargeable upon them
shall be reduced by any amount levied
on the goods when they were first
released for free circulation. Should
the latter amount exceed that levied on
the entry for free circulation ofreturned goods, no refund shall begranted.
2. The relief from import duties provided
for in paragraph 1 shall not be granted in the
case of:
a) goods exported from the customs
territory of the Republic of Albaniaunder the outward processing
procedure unless those goods remain
in the state in which they were
exported;
b) goods which have been the subject of
a measure involving their exportation
to another country. The
circumstances in which and the
conditions under which thisrequirement may be waived shall be
determined in the Implementing
Provisions of this Code.
Article 201
The relief from import duties provided for in
Article 200 shall be granted only if goods are
re-imported in the state in which they were
exported. The circumstances in which and the
conditions under which this requirement maybe waived shall be determined in theImplementing Provisions of this Code.
Article 202
1. Articles 200 and 201 shall apply
mutatis mutandis to compensating products
originally exported or re-exported subsequent
to an inward processing procedure.
2. The amount of import duty legally
owed shall be determined based on the rules
applicable under the inward processingprocedure, the date of re-export being regardedas the date of release for free circulation.
CHAPTER 3
PRODUCTS OF SEA-FISHING AND
OTHER PRODUCTS TAKEN FROM THE
SEA
Article 203
Without prejudice to Article 29 (2) (f), the
following shall be exempt from import duties
when they are released for free circulation:
a) products of sea-fishing and other
products taken from the territorial sea ofanother country by vessels registered or
recorded in the Republic of Albania andflying the Albanian flag;
B) products obtained from products
referred to in (a) on board factory-shipsG/VAL/N/1/ALB/1
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fulfilling the conditions laid down that subparagraph
TITLE VII
CUSTOMS DEBT
CHAPTER 1
SECURITY TO COVER CUSTOMS DEBT
Article 204
1. Where, in accordance with the
customs rules, the customs authorities requiresecurity to be provided in order to ensure
payment of a customs debt, such security shall
be provided by the person who is liable or who
may become liable for that debt.
 2. The customs authorities shall require
only one security to be provided in respect of
one customs debt.
3. The customs authorities may authorize
the security be provided by a person other than
the person from whom it is required.
Article 205
1. Where customs rules provide that the
provision of security is optional, such securityshall be required at the discretion of the
customs authorities in so far as they consider
that a customs debt which has been or may be
incurred is not certain to be paid within the
prescribed period. Where the security referredto in the preceding sentence is not required,
the customs authorities may nevertheless
require from the person referred to in Article
204(1) an undertaking to comply with the
obligations which that person is legallyobliged to fulfill.
2. The security referred to in the above
paragraph shall be required:
a) at the time of application of the
provisions requiring such security to beprovided, or
b) at any subsequent time when the
customs authorities find that the
customs debt, which has been or may be
incurred is not certain to be paid withinthe prescribed period.
Article 206At the request of the person referred to in
Article 204 (1) or (3), the customs authorities
shall allow comprehensive security to be
provided to cover two or more operations in
respect of which a customs debt has been ormay be incurred.
Article 207
1. Where the customs rules make it
compulsory for security to be provided, the
customs authorities shall fix the amount ofsuch security at a level equal to:
a) the precise amount of the customs debt
or debts in question where that amount
may be established with certainty at the
time when the security is required,
b) in other cases the maximum amount, as
estimated by the customs authorities, of
the customs debt or debts, which have
been or may be incurred.
Where comprehensive security is provided for
customs debts which vary in amount over
time, the amount of such security shall be set
at a level enabling the customs debts in
question to be covered at all times.
2. Where the customs rules provide that
the provision of security is optional and the
customs authorities require security to beprovided, the amount of the security shall be
fixed by those authorities so as not to exceed
the level provided for in paragraph 1.
Article 208
Security may be provided by either:
a) a cash deposit, or
b) a guarantor.
Article 209
1. A cash deposit shall be made in the
currency of the Republic of Albania.
2. The following shall be deemed
equivalent to a cash deposit:G/VAL/N/1/ALB/1
Page 54
a) submission of a check, the payment of
which is guaranteed by the institution on
which it is drawn in any manner
acceptable to the customs authorities,
b) submission of any other instrument
recognized by the customs authorities asa means of payment.
3. Security in the form of a cash deposit
or payment deemed equivalent to cash deposit
shall be given in accordance with the
provisions in force.
Article 210
1. The guarantor shall undertake in
writing to pay jointly and severally with the
debtor the secured amount of a customs debt,
which falls to be paid.
2. The guarantor must be a third person
established in the Republic of Albania andapproved by the customs authorities.
3. The customs authorities may refuse to
approve the guarantor or type of security
proposed where the latter do not appear certain
to ensure payment of the customs debt withinthe prescribed period.
Article 211
1. When the dispositions provide so, in
accordance with the Implementing Provisions
of this Code, The person required to providesecurity shall be free to choose between the
types of security laid down in Article 208.
2. Without prejudice to the
Implementing Provisions of this Code, the
customs authorities may refuse to accept thetype of security proposed when it does not
comply with the normal function of the said
procedure. The same procedure shall be
applied relating to the proposed security. The
customs authorities may require that the type
of security chosen be maintained for a specific
period.
Article 212
1. The customs authorities may accept
types of security other than those referred to in
Article 208 and the Implementing Provisions
of this Code, only where they provideequivalent assurance that the customs debt will
be paid.2. The customs authorities shall refuse
the security proposed by the debtor where they
do not consider that such security is certain to
ensure payment of the customs debt.
3. Subject to the reservation referred to
in the second paragraph, the customsauthorities may accept a cash deposit without
the conditions laid down in Article 209 (1)
being fulfilled.
Article 213
Where the customs authorities establish that
the security provided does not ensure, or is no
longer certain or sufficient to ensure, paymentof the customs debt within the prescribed
period, they shall require the person referred to
in Article 204 (1), at his opinion, to provide
additional security or to replace the original
security with a new security.
Article 214
1. The security shall not be released until
the customs debt in respect of which it was
given is extinguished or can no longer arise.Once the customs debt is extinguished or can
no longer arise, the security shall be released
forthwith.
2. Once the customs debt has been
extinguished in part or can arise only in
respect of part of the amount which has beensecured, part of the security shall be released
accordingly at the request of the person
concerned, unless the amount involved doesnot justify such action.
Article 215
Derogation from the provisions contained in
this Chapter shall, where necessary, be madeonly when International Conventions, in which
the Republic of Albania has adhered, provideotherwise.
CHAPTER 2
INCURRENCE OF A CUSTOMS DEBT
Article 216
1. A customs debt on importation shall
be incurred through:
a) the release for free circulation of
goods liable to import duties; orG/VAL/N/1/ALB/1
Page 55
b) the placing of such goods under
the temporary importation procedure
with partial relief from import duties.
2. A customs debt shall be incurred at the
date of acceptance of the customs declaration
in question.
3. The debtor shall be the declarant. In
case of indirect representation, the person onwhose behalf the customs declaration is made
shall also be a debtor. Where a customsdeclaration in respect of one of the procedures
referred to in paragraph 1 is drawn up on the
basis of information which leads to all or part
of the duties legally owed not being collected,
the persons who provided the informationrequired to draw up the declaration and who
knew, or who ought reasonably to have known
that such information was false, may also be
considered debtors in accordance with the
provisions in force.
Article 217
1. A customs debt on importation shall
be incurred through:
a) the unlawful introduction into the
customs territory of the Republic ofAlbania of goods liable to import
duties, or
b) the unlawful introduction into another
part of that territory of such goodslocated in a free zone or free
warehouse.
For the purpose of this Article, unlawful
introduction means any introduction in
violation of the provisions of Articles 42, 43,
65 and 66, and the second indent of Article
193.
2. The customs debt shall be incurred at
the moment when the goods are unlawfully
introduced.
3. The debtors shall be:
a) the person who introduced such
goods unlawfully,
b) any persons who participated in the
unlawful introduction of the goods
and who were aware or shouldreasonably have been aware that
such introduction was unlawful, and
c) any persons who acquired or held
the goods in question and who were
aware at the time of acquiring or
receiving the goods that they had
been introduced unlawfully.
Article 218
1. A customs debt on importation shall
be incurred through the unlawful removal
from customs supervision of goods liable toimport duties.
 2. The customs debt shall be incurred at
the moment when the goods are removed from
customs supervision.
3. The debtors shall be:
a) the person who removed the goods
from customs supervision,
b) any persons who participated in such
removal and who were aware orshould reasonably have been aware
that the goods were being removedfrom customs supervision,
c) any persons who acquired or held the
goods in question and who were awareor should reasonably have been aware
at the time of acquiring or receivingthe goods that they had been removedfrom customs supervision, and
d) where appropriate, the person required
to fulfill the obligations arising fromtemporary storage of the goods or
from the use of the customs procedureunder which those goods are placed.
Article 219
1. A customs debt on importation shall
be incurred through:
a) non-fulfilment of one of the
obligations arising, in respect of goods
liable to import duties, from theirtemporary storage or from the use of
the customs procedure under which
they are placed, orG/VAL/N/1/ALB/1
Page 56
b) non-compliance with a condition
governing the placing of the goodsunder that procedure or the granting of
a reduced or zero rate of import dutyby virtue of the end-use of the goods,
in cases other than those referred to in
Article 218 unless, it is established thatthose failures have no effect on the correct
operation of the temporary storage orcustoms procedure in question.
2. The customs debt shall be incurred
either at the moment when the obligation
whose non-fulfilment gives rise to the customs
debt ceases to be met or at the moment when
the goods are placed under the customsprocedure concerned where it is established
subsequently that a condition governing the
placing of the goods under the said procedure
or the granting of a reduced or zero rate of
import duty by virtue of the end-use of thegoods was not in fact fulfilled.
3. The debtor shall be the person who is
required, according to the circumstances,
either to fulfill the obligations arising, in
respect of goods liable to import duties, from
their temporary storage or from the use of the
customs procedure under which they have
been placed, or to comply with the conditionsgoverning the placing of the goods under thatprocedure.
Article 220
1. A customs debt on importation shall
be incurred through the consumption or use, ina free zone or a free warehouse, of goods
liable to import duties, under conditions other
than those laid down by the legislation in
force. Where goods disappear and where theirdisappearance cannot be explained to the
satisfaction of the customs authorities, those
authorities may regard the goods as having
been consumed or used in the free zone or the
free warehouse.
2. The debt shall be incurred at the
moment when the goods are consumed or are
first used under conditions other than thoselaid down by the legislation in force.
3. The debtor shall be the person who
consumed or used the goods and any personswho participated in such consumption or use
and who were aware or should reasonably
have been aware that the goods were being
consumed or used under conditions other than
those laid down by the legislation in force.
Where customs authorities regard goods whichhave disappeared as having been consumed or
used in the free zone or the free warehouse and
it is not possible to apply the preceding
sentence, the person liable for payment of the
customs debt shall be the last person known to
these authorities to have been in possession of
the goods.
Article 221
1. By way of derogation from Articles
217 and 219 (1), no customs debt onimportation shall be deemed to be incurred in
respect of specific goods where the person
concerned proves that the non-fulfilment of
the obligations which arise from:
a) the provisions of Articles 42, 43, 65,
66 and Article 193 (1) (b), or
b) keeping the goods in question in
temporary storage, or
c) the use of the customs procedure
under which the goods have been
placed,
results from the total destruction or
irretrievable loss of the said goods because ofthe actual nature of the goods or unforeseeable
circumstances or force majeure, or as a
consequence of authorization by the customs
authorities. For the purposes of this paragraph,goods shall be irretrievably lost when anyperson renders them unusable.
2. Nor shall a customs debt on
importation be deemed to be incurred inrespect of goods released for free circulation at
a reduced or zero rate of import duty by virtue
of their end-use, where such goods are
exported or re-exported with the permission ofthe customs authorities.
Article 222
Where, in accordance with Article 221 (1), no
customs debt is deemed to be incurred in
respect of goods released for free circulation at
a reduced or zero rate of import duty onG/VAL/N/1/ALB/1
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account of their end-use, any scrap or waste
resulting from such destruction shall bedeemed to be non-Albanian goods.
Article 223
Where in accordance with Article 218 or 219 a
customs debt is incurred in respect of goodsreleased for free circulation at a reduced rate
of import duty on account of their end-use, the
amount paid when the goods were released for
free circulation shall be deducted from theamount of the customs debt. This provision
shall apply mutatis mutandis where a customs
debt is incurred in respect of scrap and wasteresulting from the destruction of such goods.
Article 224
1. A customs debt on exportation shall
be incurred through the exportation from thecustoms territory of the Republic of Albania,
under cover of a customs declaration, of goodsliable to export duties.
2. The customs debt shall be incurred at
the time when such customs declaration is
accepted.
3. The debtor shall be the declarant. In
case of indirect representation, the person on
whose behalf the declaration is made shall alsobe a debtor.
Article 225
1. A customs debt on exportation shall
be incurred through the removal from thecustoms territory of the Republic of Albania of
goods liable to export duties without a customsdeclaration.
2. The customs debt shall be incurred at
the time when the said goods actually leave
the customs territory of the Republic ofAlbania.
3. The debtor shall be:
a) the person who removed the goods,
and
b) any persons who participated in such
removal and who were aware or
should reasonably have been aware
that a customs declaration had not
been but should have been lodged.Article 226
1. A customs debt on exportation shall
be incurred through failure to comply with the
conditions under which the goods wereallowed to leave the customs territory of the
Republic of Albania with total or partial relief
from export duties.
2. The debt shall be incurred at the time
when the goods reach a destination other than
that for which they were allowed to leave thecustoms territory of the Republic of Albania
with total or partial relief from export duties,
or, should the customs authorities be unable to
determine that time, the expire of the time
limit set for the production of evidence that theconditions entitling the goods to such reliefhave been fulfilled.
3. The debtor shall be the declarant. In
case of indirect representation, the person onwhose behalf the declaration is made shall also
be a debtor.
Article 227
The customs debt referred to in Articles 216 to
220 and 224 to 226 shall be incurred even if it
relates to goods subject to measures of
prohibition or restriction on importation or
exportation of any kind whatsoever. However,no customs debt shall be incurred on the
unlawful introduction into the customs
territory of the Republic of Albania of
counterfeit currency or of narcotic drugs and
psychotropic substances which do not enterinto the economic circuit strictly supervised by
the competent authorities with a view to their
use for medical and scientific purposes. For
the purposes of criminal law as applicable to
customs offenses, the customs debt shallnevertheless be deemed to have been incurred,
where, under a criminal law, customs duties
provide the basis for determining penalties, or
the existence of a customs debt is grounds for
taking criminal proceedings.
Article 228
Where several persons are liable for payment
of one customs debt, they shall be jointly and
severally liable for such debt.
Article 229G/VAL/N/1/ALB/1
Page 58
1. Save as otherwise expressly provided
by this Code and without prejudice toparagraph 2, the amount of the import duty or
export duty applicable to goods shall be
determined on the basis of the rules of
assessment appropriate to those goods at thetime when the customs debt in respect of themis incurred.
2. Where it is not possible to determine
precisely when the customs debt is incurred,the time to be taken into account in
determining the rules of assessment
appropriate to the goods concerned shall be the
time when the customs authorities concludethat the goods are in a situation in which a
customs debt is incurred. However, where the
information available to the customs
authorities enables them to establish that the
customs debt was incurred prior to the timewhen they reached that conclusion, the amount
of the import duty or export duty payable on
the goods in question shall be determined on
the basis of the rules of assessment appropriate
to the goods at the earliest time whenexistence of the customs debt arising from the
situation may be established from the
information available.
3. Interest should be applied, in the
circumstances and under the conditions to be
defined in the Implementing Provisions of this
Code, in order to prevent the wrongful
acquisition of financial advantage throughdeferment of the date on which the customsdebt was incurred or entered in the accounts.
Article 230
1. A customs debt shall be incurred at the
place where the events from which it arises
occur.
2. Where it is not possible to determine
the place referred to in paragraph 1, thecustoms debt shall be deemed to have been
incurred at the place where the customsauthorities conclude that the goods are in asituation in which a customs debt is incurred.
3. Where a customs procedure is not
discharged for goods, the customs debt shallbe deemed to have been incurred at the place
where the goods:a) were placed under that procedure, or
b) enter the Republic of Albania under
that procedure.
4. Where the information available to the
customs authorities enables them to establish
that the customs debt was already incurred
when the goods were in another place at an
earlier date, the customs debt shall be deemed
to have been incurred at the place which may
be established as the location of the goods atthe earliest time when existence of the customsdebt may be established.
Article 231
1. In so far as existing agreements
concluded between the Republic of Albaniaand certain foreign countries provide for the
granting on importation into those countries of
preferential tariff treatment for goods
originating in the Republic of Albania withinthe meaning of such agreements, on condition
that, where they have been obtained under the
inward processing procedure, non-Albanian
goods incorporated in the said originating
goods are subject to payment of the importduties payable thereon, the validation of the
documents necessary to enable such
preferential tariff treatment to be obtained in
foreign countries shall cause a customs debt on
importation to be incurred.
2. The moment when such customs debt
is incurred shall be deemed to be the moment
when the customs authorities accept the exportdeclaration relating to the goods in question.
3. The debtor shall be the declarant. In
case of indirect representation, the person on
whose behalf the declaration is made shall alsobe a debtor.
4. The amount of the import duties
corresponding to this customs debt shall bedetermined under the same conditions as in the
case of a customs debt resulting from theacceptance, on the same date, of the
declaration for release for free circulation of
the goods concerned for the purpose ofterminating the inward processing procedure.
CHAPTER 3G/VAL/N/1/ALB/1
Page 59
RECOVERY OF THE AMOUNT OF THE
CUSTOMS DEBT
Section 1
Entry in the accounts and communication
of the amount of duty to the debtor
Article 232
1. Each and every amount of import duty
or export duty resulting from a customs debt,
hereinafter called ‘amount of duty’, shall becalculated by the customs authorities as soon
as they have the necessary particulars, and
entered by those authorities in the accounting
records or on any other equivalent medium
(entry in the accounts).
2. The first paragraph shall not apply:
a) where a provisional anti-dumping or
countervailing duty has been
introduced;
b) where the amount of duty legally due
exceeds that determined on the basis of
a binding tariff information;
c) where the provisions adopted in the
Implementing Provisions of this Codewaive the requirement for the customs
authorities to enter in the accountsamounts of duty below a given level.
3. The practical procedures for the entry
in the accounts of the amounts of duty shall be
determined in accordance with theImplementing Provisions of this Code.
Article 233
1. Where a customs debt is incurred as a
result of the acceptance of the declaration ofgoods for a customs procedure other than
temporary importation with partial relief from
import duties or any other act having the same
legal effect as such acceptance the amountcorresponding to such customs debt shall be
entered in the accounts as soon as it has been
calculated and, at the latest, on the second day
following that on which the goods were
released. However, provided that payment hasbeen secured, the total amount of duty relating
to all the goods released to one and the same
person during a period fixed by the customs
authorities, which may not exceed 31 days,may be covered by a single entry in the
accounts at the end of the period. Such entry in
the accounts shall take place within 5 days of
the expire of the period in question.
2. Where it is provided that goods may
be released subject to meeting certain
conditions laid down by the legislation which
govern either determination of the amount of
the debt or its collection, entry in the accountsshall take place no later than two days
following the day on which the amount of the
debt or the obligation to pay the duties
resulting from that debt is determined or fixed.
However, where the customs debt relates to aprovisional anti-dumping or countervailing
duty, that duty shall be entered in the accounts
no later than two months following the date of
issue of the definitive anti-dumping or
countervailing duty.
3. Where a customs debt is incurred
under conditions other than those referred to in
paragraph 1, the relevant amount of duty shallbe entered in the accounts within two days of
the date on which the customs authorities are
in a position to:
a) calculate the amount of duty in
question, and
b) determine the debtor.
Article 234
1. The time limits for entry in the
accounts laid down in Article 233 may beextended where special circumstances prevent
the customs authorities from complying withthe said time limits. Such extended time limitshall not exceed 14 days.
2. The time limits laid down in
paragraph 1 shall not apply in unforeseeable
circumstances or in cases of force majeure.
Article 235
1. Where the amount of duty resulting
from a customs debt has not been entered inthe accounts in accordance with Articles 233
and 234 or has been entered in the accounts at
a level lower than the amount legally owed,
the amount of duty to be recovered or whichremains to be recovered shall be entered in the
accounts within two days of the date on whichG/VAL/N/1/ALB/1
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the customs authorities become aware of the
situation and are in a position to calculate the
amount legally owed and to determine the
debtor (subsequent entry in the accounts). That
time limit may be extended in accordance with
Article 234.
2. Except in the cases referred to in
Article 232 (2), subsequent entry in the
accounts shall not occur where:
a) the original decision not to enter duty in
the accounts or to enter in the accounts ata figure less than the amount of duty
legally owed was taken on the basis of
general provisions invalidated at a later
date by a court decision;
b) the amount of duty legally owed failed to
be entered in the accounts as a result of an
error on the part of the customs authoritieswhich could not reasonably have been
detected by the person liable for payment,
the latter for his part having acted in good
faith and complied with all the provisions
laid down by the legislation in force asregards the customs declaration;
c) the Implementing Provisions of this Code
may exempt the customs authority from
the subsequent entry in the accounts ofamounts of duty less than a certain figure.
Article 236
1. As soon as it has been entered in the
accounts, the amount of duty shall becommunicated to the debtor in accordance
with appropriate procedures described in theImplementing Provisions of this Code.
 2. Where the amount of duty payable has
been entered, for guidance, in the customs
declaration, the customs authorities may
specify that it shall not be communicated in
accordance with paragraph 1 unless the
amount of duty indicated does not correspond
to the amount determined by the authorities.
3. Communication to the debtor shall not
take place after the expire of a period of threeyears from the date on which the customs debt
was incurred. But, when for reasons of a penal
proceeding, the customs authorities are not
able to determine the exact amount of theduties legally due, the debtor may be notified
even after the expire of the three year period
Section 2
Time limit and procedures for payment of
the amount of duty
Article 237
1. Amounts of duty communicated in
accordance with Article 236 shall be paid by
debtors within the following periods:
a) if the person is not entitled to any of
the payment facilities laid down in theImplementing Provisions of this Code,
payment shall be made within the
period prescribed. An extension shall
be granted automatically where it isestablished that the person concerned
received the communication too late to
enable him to make payment within
the period prescribed. The customs
authorities at the request of the debtor
may also grant extension of the period
where the amount of duty to be paidresults from action for post-clearance
recovery. Such extended time limit
shall not exceed 10 days;
b) if the person is entitled to any of the
payment facilities laid down in the
Implementing Provisions of this Code,payment shall be made no later than
the expire of the period or periods
specified in relation to those facilities.
2. Where an application for the remission
of duty is made in accordance with Article
250, 251 or 252 or where goods are seized
with a view to subsequent confiscation in
accordance with Article 246 (b), (c) (ii), or (d),the debtors obligation to pay duty shall be
subsequent in accordance with conditions laid
down in the Implementing Provisions of thisCode.
Article 238
Payment shall be made in cash or by any other
means with similar discharging effect in
accordance with provisions in force.
Article 239G/VAL/N/1/ALB/1
Page 61
Provided the amount of duty payable by the
person concerned relates to goods declared fora customs procedure which entails the
obligation to pay such duty, the customs
authorities shall, at the person’s request, grant
deferment of payment of that amount underthe conditions laid down in Articles 240, 241and 242.
Article 240
1. The granting of deferment of payment
shall be conditional on the provision of
security by the applicant.
2. In addition, the granting of deferment
of payment may give rise to the charging ofincidental expenses for the opening of files for
services rendered.
Article 241
The customs authorities shall decide which of
the following procedures must be used when
granting deferment of payment:
a) separately in respect of each amount
of duty entered in the accounts under
the conditions laid down in the firstsentence of Article 233(1) or in Article235(1); or
b) globally in respect of all amounts of
duty entered in the accounts under theconditions laid down in the first
sentence of Article 233(1) during a
period fixed by the customs authorities
not exceeding 31 days; or
c) globally in respect of all amounts of
duty forming a single entry inaccordance with the second sentence
of Article 233(1).
Article 242
1. The period for which payment is
deferred shall be 30 days. It shall be calculated
as follows:
a) where payment is deferred in
accordance with Article 241 (a), the
period shall be calculated from the dayfollowing the date on which the
amount of duty is entered in the
accounts by the customs authorities.
Where Article 234 is applied, theperiod of 30 days calculated in
accordance with the preceding
sentence shall be reduced by the
number of days corresponding to the
period in excess of two days used to
enter the amount in the accounts;
b) where payment is deferred in
accordance with Article 241 (b), the
period shall be calculated from the dayfollowing the date on which the
aggregation period expires. It shall be
reduced by the number of days
corresponding to half the number of
days in the aggregation period;
c) where payment is deferred in
accordance with Article 241 (c), theperiod shall be calculated from the
date following the expire date of the
period during which the goods in
question were released. It shall be
reduced by the number of days
corresponding to half the number ofdays in the period concerned.
2. Where the number of days in the
period referred to in paragraph 1(b) and (c) is
an odd number, the number of days to be
calculated from the 30-day period pursuant to
paragraph 1(b) and (c) shall be equal to halfthe next lowest even number.
3. To simplify matters, when the periods
referred to in paragraph 1(b) and (c) are a
calendar week or a calendar month, the
customs authorities may provide that the
amount of duty in respect of which paymenthas been deferred shall be paid:
a) if the period is a calendar week, on the
Friday of the fourth week following
that calendar week;
b) if the period is a calendar month, by
the 16 day of the month following that
calendar month.
Article 243
1. The customs authorities may grant the
debtor payment facilities other than the
deferred payment. The granting of suchpayment facilities shall:G/VAL/N/1/ALB/1
Page 62
a) be conditional on the provision of
security. However, such security neednot be required where to require it
would, because of the situation of the
debtor, create serious economic or
social difficulties;
b) result in credit interest being charged
over and above the amount of duty.
The amount of such interest shall becalculated in such a way that it is
equivalent to the amount which would
be charged for this purpose in Lek.
2. Whatever the payment facilities
granted to the debtor as laid down in the
Implementing Provisions of this Code, thelatter may in any case pay all or part of the
amount of duty without awaiting expire of the
period he has been granted for payment.
Article 244
A third person instead of the debtor may pay
an amount of duty owed.
Article 245
1. Where the amount of duty due has not
been paid within the prescribed period:
a) the customs authorities shall avail
themselves of all options open to them
under the legislation in force, to secure
the payment of the customs debt.
Special provisions shall be provided
for in the Implementing Provisions of
this Code, in respect of guarantorswithin the framework of the transitprocedure;
b) interest on arrears shall be charged
over and above the amount of duty.The rate of interest on arrears may be
higher than the rate of credit interest.It may not be lower than that rate.
2. The customs authorities may waive
collection of interest on arrears if the duty is
paid within 5 days of the expire of the periodprescribed for payment.
3. The customs authorities may fix:
a) minimum periods for calculation of
interest;b) minimum amounts payable as interest
on arrears.
CHAPTER 4
EXTINCTION OF CUSTOMS DEBT
Article 246
1. Without prejudice to the provisions in
force relating to the time barring of a customsdebt and non-recovery of such a debt in case
of the insolvency of the debtor, proved by aCourt decision, a customs debt shall beextinguished:
a) by payment of the amount of duty;
b) by remission of the amount of duty;
c) where, in respect of goods declared for
a customs procedure entailing the
obligation to pay duties:
i) the customs declaration is invalidated
in accordance with Article 91,
v) the goods, before their release, are
either seized and simultaneously or
subsequently confiscated,
destroyed on the instructions of the
customs authorities, destroyed orabandoned in accordance with
Article 197, or destroyed or
irretrievably lost as a result of their
actual nature of unforeseeable
circumstances or force majeure;
d) where goods in respect of which a customs
debt is incurred in accordance with, Article
217 are seized upon their unlawfulintroduction and are simultaneously orsubsequently confiscated.
2. In the event of seizure and
confiscation, the customs debt shall,nonetheless for the purposes of the criminal
law applicable to customs offenses, be deemednot to have been extinguished where, under
Part VIII of this Code, customs duties provide
the basis for determining penalties or the
existence of a customs debt is grounds for
taking criminal proceedings.
Article 247G/VAL/N/1/ALB/1
Page 63
A customs debt, as referred to in Article 231,
shall also be extinguished where theformalities carried out in order to enable the
preferential tariff treatment referred to inArticle 231 to be granted are cancelled.
CHAPTER 5
REPAYMENT AND REMISSION OF DUTY
Article 248
The following definitions shall apply:
a) ‘repayment’ means the total or partial
refund of import duties or export duties
which have been paid;
b) ‘remission’ means either a decision to
waive all or part of the amount of acustoms debt or a decision to render
void an entry in the accounts of all or
part of an amount of import or export
duty which has not been paid.
Article 249
1. Import duties or export duties shall be
repaid in so far as it is established that when
they were paid the amount of such duties wasnot legally owed or that the amount has been
entered in the accounts contrary to Article 235
(2). Import duties or export duties shall be
remitted in so far as it is established that when
they were entered in the accounts the amountof such duties was not legally owed or that the
amount has been entered in the accounts
contrary to Article 235 (2). No repayment or
remission shall be granted when the facts
which led to the payment or entry in theaccounts of an amount which was not legally
owed are the result of deliberate action by the
person concerned.
2. Import duties or export duties shall be
repaid or remitted upon submission of anapplication to the appropriate customs office
within a period of three years from the date on
which the amount of those duties wascommunicated to the debtor. That period shall
be extended if the person concerned providesevidence that he was prevented from
submitting his application within the said
period as a result of unforeseeable
circumstances or force majeure. Where the
customs authorities themselves discoverwithin this period that one or other of the
situations described in the first and second
sentences of paragraph 1 exists, they shall
repay or remit on their own initiative.
Article 250
Import duties or export duties shall be repaid
where a customs declaration is invalidated and
the duties have been paid. Repayment shall be
granted upon submission of an application bythe person concerned within the periods laid
down for submission of the application for
invalidation of the customs declaration.
Article 251
1. Import duties shall be repaid or
remitted in so far as it is established that theamount of such duties entered in the accounts
relates to goods placed under the customs
procedure in question and rejected by the
importer because at the point in time referred
to in Article 92 they are defective or do not
comply with the terms of the contract on the
basis of which they were imported. Defectivegoods, within the meaning of the preceding
sentence, shall be deemed to include goods
damaged before their release.
2. Repayment or remission of import
duties shall be granted on condition that:
a) the goods have not been used, except
for such initial use as may have been
necessary to establish that they were
defective or did not comply with theterms of the contract;
b) the goods are exported from the
customs territory of the Republic of
Albania.
At the request of the person concerned, the
customs authorities shall permit the goods to
be destroyed or to be placed, for the purposes
of their re-exportation, under the transit
procedure or the customs warehousing
procedure or in a free zone or free warehouse,instead of being exported. For the purposes of
being assigned one of the customs-approved
treatments or uses provided for in the
preceding subparagraph, the goods shall be
deemed to be non-Albanian goods.G/VAL/N/1/ALB/1
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3. Import duties shall not be repaid or
remitted in respect of goods which, before
being declared to customs declaration, were
imported temporarily for testing, unless it is
established that the fact that the goods were
defective or did not comply with the terms ofthe contract could not normally have been
detected in the course of such tests.
4. Import duties shall be repaid or
remitted for the reasons set out in paragraph 1upon submission of an application to the
appropriate customs office within 12 months
from the date on which the amount of those
duties was communicated to the debtor.
However, the Director General of Customsmay permit this period to be exceeded in duly
justified exceptional cases.
Article 252
1. Import duties or export duties may be
repaid or remitted in situations other than
those referred to in Articles 249, 250 and 251:
a) to be determined in the Implementing
Provisions of this Code;
b) resulting from circumstances in which
no deception or obvious negligencemay be attributed to the person
concerned. The situation in which thisprovision may be applied and the
procedures to be followed to that end
shall be defined in the Implementing
Provisions of this Code. Repayment or
remission may be made subject tospecial conditions.
2. Duties shall be repaid or remitted for
the reasons set out in paragraph 1 upon
submission of an application to the appropriate
customs office within 12 months from the date
on which the amount of the duties wascommunicated to the debtor. However , the
Director General may permit this period to beexceeded in duly justified exceptional cases.
Article 253
Import or export duties shall be repaid or
remitted under the conditions laid down in thischapter only if the amount to be repaid or
remitted exceeds an amount fixed in
accordance with the Implementing Provisions
of this Code.
However, the customs authorities may also
grant an application for repayment or
remission in respect of a lower amount.
Article 254
Repayment by the competent authorities of
amounts of import duties or export duties or ofcredit interest or interest on arrears collected
on payment of such duties shall not give rise to
the payment of interest by those authorities.
However, interest shall be paid:
a) where a decision to grant a request for
payment is not implemented within
three months of the date of adoption ofthat decision,
b) where national provisions so stipulate.
The amount of such interest shall be calculated
in such a way that it is equivalent to the
amount which would be charged for this
purpose on the national money or financial
market.
Article 255
Where a customs debt has been remitted or the
corresponding amount of duty repaid by error,
the original debt shall again become payable.
Any interest paid under Article 254 must be
reimbursed.
TITLE VIII
CUSTOMS VIOLATIONS AND SANCTIONS
CHAPTER 1
GENERAL PROVISIONS AND
DEFINITIONS
Article 2561. Customs violations consist of:
a) administrative customs violations;
b) smuggling.G/VAL/N/1/ALB/1
Page 65
 2. Any act or omission which does notcomply with the provisions of this Code andits Implementing Provisions, and other
dispositions in force, is considered an
administrative customs violation and is
punished as such, save in cases of forcemajeure.
 3. Subtracting by any means of goods
from the customs control and/or supervision of
goods, with the intention of evading or
attempting to evade the payment of import and
export duties legally due as referred to in
Article 276 until 280, and any of the
behaviours referred to in the same Articles, areconsidered smuggling and punished as such.
 4. The payment of penalties  applied for
customs violations, will in no case exempt the
violator from the payment of customs duties
legally due for the goods subject of the
violation.
CHAPTER 2
ADMINISTRATIVE CUSTOMS
VIOLATIONS
Article 257
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs  violation, the
indication in the cargo manifest of a vessel oran aircraft, of a quantity of goods differentfrom that verified by the customs authorities.
2. A fine of 10.000 Lek for each
package, or a fine of 30.000 Lek for each ton,when the cargo is in bulk, will be applied to
the captain of the vessel or aircraft whocommits such a violation.
3. For the purposes of this Article, when
the exceeding packages have the same marks
and numerical figures as the packages
indicated in the manifest, the packages
classified in a tariff classification
corresponding to higher duties, shall be
considered as the ones not indicated .
4. When the verified differences are
smaller than 5% of the quantity indicated in
the manifest, no sanction will be applied.
Article 2581. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs  violation if any
conduct by the captain of the vessel consistsof:
a) delaying the presentation of the
manifest.  A fine of 40.000 Lek for each
5 hours of delay will be applied. The
hours that the competent customsauthority is not open will not becalculated;
b) refusing to receive customs authorities
on board. A fine of 300.000 Lek to
500.000 Lek will be applied;
c) departing without the permission of
customs authorities. A fine of 300.000
Lek to 500.000 Lek will be applied;
2. The fines referred to in this Article are
applied regardless of any other sanctions
applicable for the same or similar reasons as
provided for by the legislation on maritimenavigation.
Article 259
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs violation if any
conduct by the captain of an aircraft consistsof :
a) delaying the presentation of the
manifest. A fine of 40.000 Lek for each
5 hours of delay will be applied. The
hours that the competent customs
authority is not open will not becalculated;
b) refusing to receive customs authorities
on board. A fine of 300.000 Lek to
500.000 Lek will be applied;
c) departing without the permission of
customs authorities. A fine of 300.000Lek to 500.000 Lek will be applied.
2. The fines referred to in this Article are
applied regardless of any other sanctions
applicable by other authorities for the same or
similar reasons as provided for by the
legislation on air navigation.G/VAL/N/1/ALB/1
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Article 260
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs  violation if any
conduct by the person who transports goods byland, consists of:
a) deviating from the itinerary determined
by the customs authorities. A fine that
varies from 50.000 Lek to 150.000 Lekwill be applied;
b) delaying the presentation of the goods at
the competent customs authorities. A
fine 30.000 Lek will be applied for each5 hour delay. The hours during which
the competent customs office was
closed shall not be calculated for thispurpose;
c) departing without the permission of
customs authorities. A fine of 100.000
Lek to 300.000 Lek will be applied;
d) transports packages, pots or goods in
general, more or less than those
indicated in the documents that
accompanies the goods. A fine thatvaries from 50.000 Lek to 100.000 Lek
will be applied;
e) violating the provisions in force of the
TIR Convention and its Annexes, whereare listed the responsibilities of the
person who transports goods, inside or
through the customs territory. A fine
that varies from 50.000 Lek to 100.000
Lek will be applied.
 Article 261
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the indication
of a quality, quantity, value or origin different
from that verified by the customs authorities,
while the declarant lodges the declaration for
goods to be released for free circulation. Afine that varies from 30.000 Lek to 100.000
Lek will be applied. In cases of differences in
quantity, besides the fine the undeclared goodsand found in execs are confiscated as well.2. After the declaration is revised, in the
event duties legally due are higher than those
calculated according to the customs
declaration, with the difference exceeding 5%,
instead of the said fine, a fine of three times
the amount of the difference of the unpaidduties shall be applied.
 3. However, if such a difference is
caused by errors made in good faith during the
preparation of the customs declaration, and ifthe declarant has supplied all the necessary
information for the customs verification, a fine
that varies from one tenth to the whole amountof the same difference shall be applied.
 4. The fines mentioned above shall apply
mutatis mutandis whenever the customs
authorities verify a value or origin different
from that indicated in the declaration for goods
to be placed under any customs procedure,other than transit procedure.
Article 262
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs violation, the
presentation of the goods  placed under transit
procedure at a customs office different from
that of the customs of destination.
2. A fine that varies from 100.000 Lek to
200.000 Lek will be applied to the declarant orthe guarantor.
Article 263
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the indication
in the transit documents, as registered at the
customs office of departure, of a quantity
different from that verified  at the customs
office of destination.
2. A fine that varies from one to three
times the amount  of duties legally due  on the
verified difference will be  applied to the
declarant or the guarantor.
Article 264
1. Without prejudice to the provisions
about smuggling, it is considered anG/VAL/N/1/ALB/1
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administrative customs violation the indication
in the transit documents, as registered at the
customs office of departure of a quality
different from that verified at the customsoffice of destination, upon the arrival of goods.
2. A  fine which varies from one to three
times the amount of duties legally due on theverified goods at the customs office of
destination not corresponding with the qualityverified by the customs office of destination,
will be applied to the declarant or the
guarantor.
Article 265
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs violation declaring
and/or recording a quality or quantity of goods
stored in a customs warehouse, different fromthat verified by the customs authorities.
2. A fine of three times the duties
payable on goods verified to be different in
quality or quantity will be applied to the
warehouse keeper or the depositor, when the
deposit of goods is under his responsibility.
3. Without prejudice to the provisions
about smuggling, if the difference in quantity
is more than 20%, for more or less, thewarehouse keeper is compelled to release
immediately for free circulation all the goods
registered in his name. In the case there have
been previously identified differences in
quantity of goods deriving from thewarehouses managed by the same person,
exceeding 20%, even if it relates to goods of a
different quality, the customs authorities
revoke the authorization for the administration
of the customs warehouse for at least one year.
Article 266
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs violation the indicationin the summary declaration, used for placing
goods in temporary storage for the purpose of
Articles 75 to 78 of this Code and its
Implementing Provisions, of a quantity or
quality of goods in temporary storage differentfrom that verified by the customs authorities.2. The sanctions below will be applied to
the authorized person or persons referred to in
Article 69 paragraph 2 who lodged the
summary declaration, and committed such aviolation:
a) the payment of duties legally due on the
missing goods. Duties will be calculatedon the basis of the elements of the
summary declaration or will bededucted from other estimations in the
highest applicable measure of the day of
introduction, or of  the confirmation of
the storage; and
b) the payment of a fine of one to three
times the duties legally due according to
paragraph (a)
Article 267
1. Without prejudice to the provisions
about smuggling, it is considered an
administrative customs violation the indication
in the declaration of temporary importation of
goods placed under inward processing
procedure, of a quality or quantity different
from that verified by the customs authorities.
2. The fines below, will be applied to the
declarant who commits such a violation:
a) in the case a difference in quality is
verified, the payment of a fine up to
three times the amount of duties on thegoods verified.
b) in the case a difference in quantity is
verified, the payment of a fine that
varies:
i) from two to five times the
duties legally due on the
goods missing or in excess,
ii) from half, to the whole
amount of the duties legally
due on the goods missing or inexcess, when the difference
verified is caused by a mistake
of calculation or error of
writing in good faith by the
declarant.
Article 268G/VAL/N/1/ALB/1
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1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the indication
in the declaration of re-exportation of goods
placed under temporary importation or inward
processing procedure of a quality or quantitydifferent from that verified by the customsauthorities.
2. The fines below will be applied to the
declarant who commits such a violation:
a) in the case a difference in quality is
verified, the payment of a fine that
varies from one to three times the duties
legally due on the goods temporary
imported, rather than those actuallypresented for re exportation.
b) in the case a difference in quantity is
verified, the payment of a fine that
varies:
i. from two to five times the import
duties legally due on the missing
goods;
ii. from two to five times for the goods
in excess.
Article 269
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the indication
in the declaration of temporary exportation, of
goods placed under outward processing
procedure, of a quality or quantity differentfrom that verified by the customs authorities.
2. The fines below will be applied to the
declarant who commits such a violation:
a) in the case a difference in quality is
verified, a fine that varies from one tothree times the amount of the
difference of the duties legally due on
the goods indicated from those
verified;
b) in the case a difference in quantity is
verified, the payment of a fine thatvaries from two to five times the
duties legally due on the verifieddifference,
Article 2701. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the indication
in the declaration of re-importation of goods,
placed under outward processing procedure, of
a quality or quantity different from thatverified by the customs authorities.
2. The fines below will be applied to the
declarant who commits such a violation, as
well as he may be revoked the authorization:
a) In the case a difference in quality is
verified, the payment of a fine that
varies from one to ten times the
duties legally due on the goods
verified to be different
b) In the case a difference in quantity is
verified, the payment of a fine that
varies:
i) from two to five times the
import duties on the goods in excess;.
ii) from two to five times for
the goods that are missing;
Article 271
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the re-
exportation of less quantity of goods, placed
under inward processing procedure suspensive
system, after the bill of discharge is lodged.
2. The fines below will be applied to the
holder of the authorization:
a) In the case the missing goods are
verified at the location of the holder of
the authorization, the payment of a
fine that varies from one to three times
the amount of duties legally due on
those goods (compensating products
or temporary imported goods in theirunaltered state);
b) In the case the missing goods are not
verified at the location of the holder of
the authorization, the payment of an
additional fine equal to the wholeamount of the duties legally due of
those goods (compensating products
or temporary imported goods in theirG/VAL/N/1/ALB/1
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unaltered state), presuming that they
were released for free circulation
without the relevant customs
authorization, shall be applied.
In both cases the holder of an inward
processing authorization has to lodge a
declaration for the clearance of the missinggoods.
Article 272
1. It is considered an administrative
customs violation the failure to lodge on timethe bill of discharge for goods placed under
inward processing procedure suspensivesystem.
2. A fine that varies from 50.000 Lek to
200.000 Lek will be applied to the holder of
the authorization who commits such aviolation.
Article 273
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation, the failure to
comply with the time limits within whichgoods placed under the temporary importation
procedure as referred to in Articles 157 to 164,
had to be re-exported or assigned a newcustoms-approved treatment or use.
2. A fine according to the Implementing
Provisions of this Code, will be applied to theperson authorized to use goods placed under
temporary importation procedure a fine fromthe half to the whole amount of duties legallydue on those goods shall be applied.
Article 274
1. Without prejudice to the provisions
about smuggling, it is considered anadministrative customs violation the failure to
present the customs declaration within theterms established in this Code.
2. A fine of 20.000 Lek for each day of
delay will be applied to the declarant who
commits such a violation.
Article 275
1. A fine that varies from 50.000 Lek to
200.000 Lek will be applied for violations asreferred to in Article 256 paragraph 2 which
are not specifically set forth in this Chapter.
 2. When the same violator has
committed more than one administrative
customs violations at the same time, as
referred to in the provisions of this Code, a
separate fine will be applied for each violation.
CHAPTER 3
SMUGGLING
Article 276
1. Commits smuggling by moving goods
through the land borders and customs areas the
person that:
a)  introduces goods through the land
borders in violation with the provisions of
this Code and its ImplementingProvisions;
b)  unloads or deposits goods in the
intermediary space between the border
and the closest customs office;
c)  is found with goods hidden on his
body or his luggage, packages, in articles
carrying, or goods of other kind or any
means of transport intending to evade the
customs supervision;
d)  removes goods from customs areas
without paying the customs duties legally
due, or without having guaranteed thepayment, except the cases of exemption
from the obligation of providing a
guarantee, as provided in this Code;
e)  takes away from the customs territory
of the Republic of Albania, in any of the
conditions above, goods that are subjectto export duties;
f)  keeps goods in proximity of the
customs line, for which he can produce no
evidence of the legitimate derivation;
g)  refuses to present the manifest and the
appropriate documents;
h)  loads, unloads, or tranships goods,
passengers or their luggage, without a
permission from the customs authorities.
Article 277G/VAL/N/1/ALB/1
Page 70
Commits smuggling in the movement of the
goods through the bordering lakes the captainof the ship that introduces through the lakes of
Ohrid, Shkodra, and Prespa, goods without
being subject to any of the closest customs
offices.
Article 278
Commits smuggling in the maritime
movement of the goods the captain of the ship
who:
a)  transports goods through the sea
border, in contradiction with this Code
and its Implementing Provisions;
b)  approaches, without the permission of
the customs authorities, whiletransporting goods in the ship, the port or
throws the anchor, or stays in proximityof the harbour.
c)  transports goods, lands in places
where there are no customs offices,unloads or tranships those goods in
contradiction with this Code or itsImplementing Provisions;
d)  transports the goods without the
relevant manifest;
e)  at the time of departure does not have
on board the goods, although they weresupposed to be loaded according to the
manifest or other customs documents;
f)  transports goods from a customs office
to another one without the relevant transit
documents.
Article 279
Commits smuggling in the movement by air of
the goods the captain of the aircraft who:
a)  introduces goods in the customs
territory of the Republic of Albania by air
in contradiction with this Code and itsImplementing Provisions;
b)  transports goods without the relevant
manifest;
c)  at the time of departure does not have
on board the goods, although they weresupposed to be loaded according to the
manifest or other customs documents;
d)  transports goods from the place of
landing of the aircraft without performing
the respective customs formalities;
e)  lands out of a customs airport, and
does not notify its landing to the customs
authorities or other police authorities
within the shortest time. In such cases it is
considered introduced by smuggling,besides the cargo, even the aircraft itself.
f)  loads, unloads, or tranships goods,
people or their luggage without
permission from the customs authorities.
Article 280
It is also considered smuggling:
a)  use of goods, released for free
circulation, after being imported with
partial or total relief from customs duties
by reason of their end -use or specific use,
completely or partially inconsistent to the
conditions, on which basis the partial or
total relief was granted;
b)  exportation or importation of
prohibited goods or restricted goods savein the cases when it exists a permission in
writing issued by the competentauthorities;
c)  possession of goods against the
restrictions and bans referred to in article
83, paragraph 2 of this Code;
d)  removal or falsification in any way of
the identification number of the means of
transport. Collaborators in this violation
are considered and punished as such
anyone who carries out respective acts,
also including the technical persons, as
well as the owner or any other person
who benefits from this falsification or
transferring;
e)  purchase, selling, preservation, and
possession of goods imported fromindividuals, who are or should reasonably
have information that these goods areintroduced in smuggling;G/VAL/N/1/ALB/1
Page 71
f)  throwing goods, for which the
customs duties legally due are not paid,during the trip through the customs
territory of the Republic of Albania;
g)  importation, exportation, sale of goods
with national cultural value, against the
legal norms in force in this field;
h)  breaking the seal, substitution or
changes of other security signs placed on
the means of transport or on the goods.
CHAPTER 4
SANCTIONS OF SMUGGLING
 Article 281
 The violation referred to in Article 256
paragraph 3 and specified in Articles 276 to
280, is punished with:
a)  confiscation of goods subject of
smuggling even if they are not subject of
customs duties;
b)  a fine which varies from two to five
times the duties legally due on the goods
that are subject of smuggling, besides thepunishment provided for in the PenalCode.
 2. Each violator, is liable jointly and
severally, to the fine above mentioned,
according to the degree of his participation.
 3. The fact that they are liable jointly and
severally means that each of them has the dutyto fully perform the obligation and the customs
authorities may demand payment or sue one ormore of parties to such liability, separately or
all together, depending on the option. If one of
the parties pays the full amount, the others are
free of any obligation to the customs
authorities for the fine in question.
 4. When the same violator commits at
the same time several violations, referred to inthis Chapter, each violation shall be punished
separately.
Article 281/1
1. In the cases of recidivism in
smuggling, the sanction applicable shall be
twice as the previous one.2. The attempt of smuggling will be
punished as if the act was consummated.
Article 281/2
The violator besides the
administrative punishment provided for in this
Code, shall be subject of the penal proceedings
in accordance with the provisions of the
Criminal Code.
Article 282
1. For the purpose of this Chapter
“object of smuggling” means goods subject of
smuggling as well as the means of transport
and other objects used to transfer or to hide
them. Without prejudice to other lawsgoverning this field the said goods are seized
by the customs authorities and afterwards,
upon decision of the competent judicial
authorities may be confiscated, and thereafter
shall be treated in accordance with thelegislation in force.
2. The seizure of these objects of
smuggling takes place regardless of the degree
of participation in smuggling of anybody whohas the right on those objects.
3. Where the person responsible for
smuggling possesses the seized objectsreferred to in this Article, as a consequence of
a criminal act, the goods are given back to theowner.
4. Means of transport are exempted from
the seizure, whenever:
c)  on the basis of the evidences in
possession, their owner is not involved in
the act of smuggling;
d)  the owner possesses the means of
transport in good faith as a result of legalprocedures of trade, without being
reasonably able to know that this was a
means or object of smuggling, or of other
similar act or crime.
5. In case perishable goods are seized the
judicial authorities when there are enoughevidences may take a decision regarding the
confiscation of those goods within 48 hours
from the time the case is transferred with him,
so that those goods are not depreciated.G/VAL/N/1/ALB/1
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6. In cases that means of transport are
seized, the judicial authorities, when there areenough evidences may take a decision
regarding the confiscation of those means of
transport regarding their confiscation within 5
days. In any case when this time limitterminates, the customs authorities may
request from the judicial authorities that these
means of transport to be given to the customs
authorities for use whilst carrying out their
duty. The customs authorities are liable for
any expense regarding the use and
maintenance of these means
Article 283
Objects of smuggling as referred to in Article
282, are seized:
a) where the act of smuggling is being
performed. The act of smuggling is
being performed, when the goods are
not placed yet in the definitive storage
place, which may be the house, the
shop, the warehouse or any other
location assigned to the goods by theperson responsible for smuggling or any
other accomplice. The act of smuggling
is also considered as being performed
when the responsible person is caught
nearby the location smuggling isperformed, having in his possession
evidences or is caught pursuant to
notification by other persons;
b) where the act of smuggling is
completed. In this case the object of
smuggling has been definitively placed
in the place assigned by the person
responsible or the accomplice
Article 284
No right of compensation may be arisen
against the customs authorities or the
Government of the Republic of Albania forreasons of damage and decrease of valuation,
deriving from the seizure or confiscation of the
goods subject or object of smuggling.
CHAPTER 5
VERIFICATION OF CUSTOMS
VIOLATIONS
Article 2851. The administrative violations are
ascertained and penalized by the customsauthorities in accordance with the provisions
of Articles 256 through 275. In the cases of
smuggling, the customs authorities determine
and collect the amount of fine to be applied inthe specific case, while the judicial authorities
take their normal procedural measures for the
application of additional measures providedfor by the Penal Code.
 2. For the purposes of this chapter,
‘competent customs authorities’ hereinafterare called the customs authorities that exercise
supervision in the area where the violation hasbeen committed and verified.
 3. The violations of the provisions of this
Code and its Implementing Provisions are
certified with a written report.
 4. The written report must be lodged and
registered on the records of the competent
customs authorities, and should be signed byat lest 2 customs employees.
 5. The same provision applies when
other laws are violated, in cases that such
application is required totally or partially bythe customs authorities.
6. Customs authorities with a view to
prevent, verify and repress the customsviolations, may carry out all the necessary
controls at the economic operators, their
warehouses and all the premises where they
keep their accounts.
Article 286
1. The written report shall contain:
a) the place, the date and the time where
the violation is verified;
b) the names of the persons who sign the
report and the authority that they
represent;
c) identifying information related to the
person or persons who have committed
the customs violation;
d) the kind of violation committed;
e) the way that the violation was
committed;G/VAL/N/1/ALB/1
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f) the identification of the means of
transport;
g) the indication of the quantity, quality,
value, origin or tariff classification of
goods object of the violation;
h) indications of objects of smuggling
which will probably be seized;
i) the amount of duties legally due;
j) the articles that are violated, the articles
on the basis of which the fines are fixedas well as the sanctions provided for, for
each violation;
k) the signatures of the customs employees
and when possible, that of the violator.
2. The customs authorities must notify
immediately the person or persons responsiblefor the violation about the registered report
mentioned in the above paragraph.
3. The customs authorities have to
examine the violator and the witnesses bynotifying them the invitation to present
themselves or lodge a statement, fixing a date
and time for that purpose. The time limit may
not exceed 10 days from the date ofnotification. In flagrant cases the inquiry of the
violators and the witnesses is done
immediately. As witnesses are considered all
those who might be accomplices on that
violation, as well as the customs officers or
employees who have verified the customs
violation and signed the relevant report.
4. In case the violator or the witnesses
participate in the inquiry session personally,two authorized officers lead the inquiry
session duly recording it.
5. The testimony has to be signed by the
violator, the witnesses when they are present,
and by both the customs officers or employeeswho lead that inquiry session.
 6. When any of the violators or the
witnesses is a foreign citizen, the inquiry
session will be carried out in the presence of
an interpreter as provided for in the Criminal
Procedure and Civil Procedure Codes.
Article 2871. The customs authorities after
administering the relevant file, issues the
respective decision. The relevant file contains:
a) the registered report of verification of
the violation, as laid down in Article
286;
b) the relevant documents;
c) the statements and testimonies of
violators and/or witnesses;
2. Where, in accordance with the
provisions of this Code, the application of a
fine provides for a minimum and maximum,
the following will be taken into consideration
in determining its amount :
a) the statements and testimonies of the
violator and/or witnesses;
b) the seriousness of the violation;
c) the behaviour of the violator with regard
to eliminate the evidences and
consequences of the violation;
d) the ways that the violator has followed
in order to commit such violation;
e) the number of the violators;
f) whether the same violator has
committed the same violation in
continuos basis;
g) the economic conditions of each
violator and the degree of each one’s
participation.
Article 288
1. When the customs violation is
smuggling, the report with the relevant file asreferred to in Article 287(1) shall be
transferred to the competent prosecution officewithin 24 hours from the time of verification.
2. In cases that Article 291(1) of this
Code applies, the above mentioned file is
attached to the decision of the customs
authorities regarding the fulfilment of the
conditions referred to in the same Article.
Article 289G/VAL/N/1/ALB/1
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 1. The decision of the competentcustoms authority for the payment of thecustoms duties for the purpose of Article 256
(4) and the respective fines determined
according to Article 287 (2), has to be taken
and notified to the person accused within 24hours from the moment of the verification of
the offense. In order to assure the customs debt
the provisions of article 245 of this Code areapplicable.
 2. The person concerned may lodge a
justified appeal against the decision of thecustoms authorities referred to in paragraph 1,
to the Director General of Customs within 5days from the date of notification. If the
person concerned does not pay the amount
mentioned in paragraph 1, and does not lodge
an appeal to the Director General, the customs
authorities take all the measures to proceedwith collection of the amount of the customs
debt and the fine, according to the provisions
provided for in Article 245 of this Code.
 3. In order to lodge the appeal, the
appellant has to pay the total amount of the
customs duties legally due, and to deposit, in
advance, in a bank account with the General
Directorate of Customs an amount equal to40% of the total amount of the fine applied by
the customs authorities. The amount that
corresponds to the 40%, in no case shall
exceed the total amount of the duties legally
due on the goods subject of the violation.
 4. The Director General shall take a
decision within 30 days from the date theappeal was received. The Director General
notifies the decision to the interested personand the competent customs authority.
 5. When the appeal is rejected, the
appellant shall pay the rest of the fine, 60%,and may appeal against the definitive decision
of the Director General at the juridicalauthorities within 30 days from the date of the
notification of the rejection of the appeal by
the customs authorities.
6. Where the juridical authorities accept
the appeal, the deposited amount is paid back
to the appellant. Such an amount is paid back
only when the said decision becomes
definitive.Article 290
Where the customs violation constitutes
smuggling, the customs authorities after
having started the procedures referred to inArticle 289 for the collection of customs duties
legally due for the goods object of smuggling
and the respective fines, transfer the whole file
in accordance with article 287 (1) to the
competent judicial authorities, within 48 hoursfrom the moment of verification. The customs
authorities determine, in the report sent to
these authorities, the fine applicable in theconcrete case, as provided in Article 287 (2).
Article 291
1. The person concerned may request to
the customs authorities the solution inadministrative way of the act of smuggling
when the following conditions are fulfilled:
a)  the penal prosecution has not
started yet;
b)  the amount of the duties legally
due on the goods involved in
smuggling is less than 5 million lek;and
c)  the responsible person pays the
amount of the customs duties and the
fines applied to him; and
d)  accepts to give up his right of
appeal, referred to in Article 289.
Upon the proposal of the Minister of Finance,
the Council of Ministers may change the fixed
limit referred to in subparagraph (b) of thisArticle.
2. The seizure applied to the goods
object of smuggling and the arrest of the
violator, whenever it is made, is removed
immediately after the customs authorities
verify that all the conditions referred to inparagraph 1 of this article are fulfilled.
3. This article shall not apply where:
a)  the act of smuggling is committed
by a state officer or employee, a
customs agent, or any other person
whose activity is connected to that of
customs authorities; orG/VAL/N/1/ALB/1
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b)  the violator possesses the subject
of smuggling as a consequence of a
criminal act; or
c)  the goods subject of smuggling
are prohibited or restricted goods, asreferred to in Article 83 (2) of this
Code, or they are goods of nationalcultural value;
d)  the violator is a recidivist.
Article 292
The competent judicial authorities, based on
the penal charges, pressed by the customsauthorities in accordance with Article 288 of
this Code, shall start the necessary proceduresfor the penal proceeding.
Article 293
1. The judicial policy authorities referred
to in Article 9(4) of this Code have the right to
arrest and detain, according to Article 251 and
253 of the Criminal Procedures Code, persons
who have committed smuggling.
2. When the person is released in
accordance with Article 291(2) the respective
file together with the decision for the solutionof the case in administrative way shall be sent
to the competent judicial Authorities within 24
hours.
Article 294
1. The customs officers may be
authorized by the Head of competent Customs
authorities to access information, or search for
evidences on customs violations referred to in
this Code and its Implementing Provisions.
2. This information may be searched and
obtained at the proper places of productionactivity or commercial premises, and in any
other places where documents or records
related to the goods subject of the customs
violations are kept. The information regarding
smuggling, when the penal proceeding has
started, is gathered in accordance with theprovisions of the Criminal Procedure Code.
Article 295
All civil public institutions and the border and
order police, as well as all their members or
dependents are obliged to assist the customs
authorities in the enforcement of the customs
matters and rules, whenever those authoritiesso demand.
Article 296
The revenue deriving from the application of
sanctions and sale of confiscated subjects of
smuggling, shall be divided as follows:
a) 50 % to the State budget;
b) the remaining 50% shall be divided
according to the percentagedetermined by the Minister of Finance
as follows:
i)  investments and expenses
for the improvement of the working
conditions for the personnel;
ii)  incentives for the customs
personnel which has participated,directly or indirectly, in the
discovery and verification of theseviolations;
iii)  incentives for the
informers who have enabled the
discovery of the violations.
TITLE IX
FINAL PROVISIONS
Article 297
1. The transition period lasts one month
from the date of the entry into force of this
Code and its Implementing Provisions. With
the exception of the provisions of Title VIII ofthis Code, during this transition period the
procedures provided for in Law No. 7599,
dated 02/09/1992 “For the Customs Code ofthe Republic of Albania” and further changes,shall continue to be applied.G/VAL/N/1/ALB/1
Page 76
2. At the end of the transition period the
following Laws shall be repealed:
(1) Law No. 7599, date 02.09.1992,
“For the Customs Code of the
Republic of Albania”.
(2) Law No. 8020, date 01.11.1995,
“For some changes in Law No. 7599,
date 02.09.1992, “For the CustomsCode of the Republic of Albania”.
(3) Law No. 8148, date 11.09.1996,
“For the approval with some changesof the Decree No. 1578, date
13.08.1996 “For some changes in LawNo. 7599, date 02.09.1992, ‘For the
Customs Code of the Republic of
Albania’.
(4) Law No. 8263, date 15.12.1997,
“For an amendment in the Law No.
7599, date 02.09.1992, “For theCustoms Code of the Republic ofAlbania”.
(5) Law No. 8187, date 23.01.1997,
“For the Customs Value” shall be
repealed
(6) The articles 1, 3, 17, 18, 19, 20/1,
20/2, 20/3, 20/4, 20/5, 21 of LawNo.7609, date 22.09.1992 “For the
customs Tariffs”, amended by otherlaws, as well as any other provision of
this Law that does not comply with
this Code;
(7) In the Decree No. 1074, date
02.04.1995, “For the dissolution of the
Finance Police and creation of the
Customs Police and Taxation Police”,
approved by Law No. 7938, date24.05.1995, the provisions regardingthe Customs Police shall be repealed.
(8) In Decree No. 1701, date
09.01.1997. “For an addition to theDecree No. 1074, date 02.04.1995,
“For the dissolution of the FinancePolice and creation of the Customs
Police and Taxation Police”, approved
by Law No. 7938, date 24.05.1995, the
provisions regarding the Customs
Police shall be repealed.(9) as well as any other provision
which does not comply with this Code.
(10) the new customs taxes shall come
into force after 31 March 1999, with a
specific Law.
Article 298
1. In the transition period between the
approval of this Code by the Parliament until
the day when it comes into force, the Council
of Ministers is entitled to approve the
Implementing Provisions of this Code, in the
field of the organization of the customs
administration, the factors on the basis ofwhich the customs duties shall be
implemented, provisions applicable for the
goods entering or leaving the customs
territory, of the customs approved treatment or
use, privileged operations and the customsdebt, as well as in the field of the customs
violations, which shall come into force on the
same date when this Code comes into force.
Article 299
2. This Law shall enter into force 15 days
after the publication on the Official Journal.G/VAL/N/1/ALB/1
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IMPLEMENTING  PROVISIONS
TABLE OF CONTENTS
Point No.
PART I GENERAL IMPLEMENTING
PROVISIONS1-161
Title 1 General
Chapter I General definitions 1
Chapter I Definitions for the purpose of specific
procedures2
Title 2 Organisation of Customs administration,
personnel and activities3-21
Chapter I Organisation and responsibilities of Central
Customs Administration3-7
Chapter II Organisation and responsibilities of Local
Customs Administration8-9
Chapter III Classification, recruitment, responsibilities and
evaluation of the personnel10-13
Chapter 4 Custom offices working hours 14
Chapter 5 Verifying procedure 15
Chapter 6 Disciplinary violations and measures 16-19
Chapter 7 Co-operation with the police 20-21
Title 3 Decisions and Binding tariff information 22-29
Chapter 1 Decisions 22-24
Chapter 2 Procedure for obtaining binding tariff
information
Notification of information to applicants 25-26
Chapter 3 Provisions applying in event of inconsistencies
in binding tariff information27
Chapter 4 Legal effect of binding tariff information 28-29
Title 4 Right of representation 30-43
Title 5 Origin of goods 44-53
Chapter 1 Non preferential origin 44-46
Chapter 2 Preferential origin 47-52
Chapter 3 Methods of administrative co-operation 53
Title 6 Customs value 54-81
Chapter 1 General Provisions 54-68
Chapter 2 Provisions concerning royalties and license
fees69-74
Chapter 3 Provisions concerning the place of introduction
into the Republic of Albania75
Chapter 4 Provisions concerning transport costs 76-78
Chapter 5 Valuation of certain carrier media for use in
ADB equipment79
Chapter 6 Documents to be furnished 80-81G/VAL/N/1/ALB/1
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Point No.
Title 7 Provisions applicable to goods in entry or
exit from the customs territory of the
Republic of Albania until they are assigneda customs approved treatment or use82-108
Chapter 1 Entry or exit of goods from the customs
territory of the Republic of Albania82-92
Chapter 2 Air traffic 93-94
Chapter 3 Maritime and water traffic 95-108
Title 8 Introduction of goods into the customs
territory109-117
Chapter 1 Examination of the goods and taking of
samples by the person concerned109
Chapter 2 Summary declaration 110-111
Chapter 3 Temporary storage 112-117
Title 9 Counterfeit goods and pirated goods 118-120
Chapter 1 Application for action by the customs
authorities118-119
Chapter 2 Control procedures 120
Title 10 Customs declaration 121-161
Chapter 1 Customs declarations in writing 121-146
Section 1 General provisions 121-129
Section 2 Forms to be used 130-139
Section 3 Particulars required according to the customs
procedure concerned140-141
Section 4 Documents to accompany the customs
declaration142-146
Chapter 2 Computerised customs declarations 147-149
Chapter 3 Customs declarations made orally or by any
other act150-161
Section 1 Oral declarations 150-154
Section 2 Customs declarations made by any other act 155-159
Section 3 Provisions common to Sections 1 and 2 160-161
PART II CUSTOMS-APPROVED TREATMENT
OR USE162-476
Title 1 Release for free circulation 162-181
Chapter 1 General provisions 162
Chapter 2 Favourable tariff treatment by reason of the
nature of goods and by reason of their end use163-179
Section 1 General provisions 163
Section 2 Favourable tariff treatment by reason of the
nature of goods164-168
Subsection 1 Goods subject to the condition that they be
denatured164-165
Subsection 2 Conditions for tariff classification of certain
types of seed166-167
Subsection 3 Conditions for tariff classification of bolting
cloth as piece goods168
Section 3 Admission of goods with favourable tariff
treatment by reason of their end use169-176G/VAL/N/1/ALB/1
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Point No.
Section 4 Common provisions 177-179
Chapter 3 Management of tariff measures 180-181
Title 2 Transit 182-233
Title 3 Customs procedures with economic impact 234-427
Chapter 1 Common provisions 234-239
Chapter 2 Customs warehousing 240-271
Chapter 3 Inward processing 272-325
Section 1 General provisions 272-273
Section 2 Grant of the authorisation 274-284
Section 3 Provisions applying to the suspension system 285-308
Section 4 Provisions applicable to the drawback system 309-325
Chapter 4 Processing under customs control 326-341
Chapter 5 Temporary importation procedure 342-402
Section 1 General provisions 342
Section 2 Temporary importation of goods other than
means of transport343-381
Section 3 Temporary importation of means of transport 382-399
Section 4 Special arrangements for discharge and
commercial policy measures400-402
Chapter 6 Outward processing 403-427
Section 1 General provisions 403
Section 2 Authorising use of the procedure 404-415
Section 3 Operation of the procedure 416-427
Title 4 Implementing provisions relating to export 428-441
Chapter 1 Exportation 428-437
Chapter 2 Export of products of sea-fishing and other
products taken from the sea by Albanian
fishing vessels without being landed in the
Republic of Albania438
Chapter 3 Temporary exportation using an ATA carnet 439-441
Title 5 Other customs-approved treatment or uses 442-476
Chapter 1 Free zones and free warehouses 442-472
Section 1 General provisions 442-451
Section 2 Entry of goods into a free zone or a free
warehouse452-457
Section 3 Operation of a free zone or a free warehouse 458-459
Section 4 Exit of goods from a free zone or a free
warehouse460-462
Section 5 Procedures applicable where the inward
processing procedure (suspension system) or
processing under customs control is used in a
free zone or free warehouse463-472
Chapter 2 Re-exportation, destruction and abandonment 473-476
PART III EXEMPTIONS 477-560
Chapter 1 General provisions 477-484
Chapter 2 Special circumstances where relief from
import duty shall be granted485-560G/VAL/N/1/ALB/1
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Point No.
Section 1 Personal property belonging to natural persons
transferring their normal place of residence
from another country to the Republic ofAlbania485-492
Section 2 Goods imported on the occasion of a marriage 493-497
Section 3 Personal property acquired by inheritance 498-501
Section 4 School outfits, scholastic materials and other
scholastic household effects502-503
Section 5 Consignments of negligible value 504-505
Section 6 Goods contained in travellers’ personal
luggage506-510
Section 7 Laboratory animals and biological or chemical
substances intended for research511
Section 8 Therapeutic substances of human origin and
blood grouping and tissue typing reagents;
human organs for transplantation512-515
Section 9 Reference substances for the quality control of
medical products516
Section 10 Pharmaceutical products used at international
sports events517
Section 11 Goods for charitable organisations,
philanthropic organisations or assistance
purposes for charity organisations, religious
institutions, public entities, as well as budgetfunded state entities518-529
Section 12 Honorary decorations or awards 530
Section 13 Presents received in the context of
international relations531-533
Section 14 Goods to be used by heads of state 534
Section 15 Goods imported for trade promotion purposes 535-543
Section 16 Consignments sent to organisations protecting
copyrights or industrial and commercial patent
rights544
Section 17 Tourist information literature 545
Section 18 Miscellaneous documents and articles 546
Section 19 Ancillary materials for the stowage and
protection of goods during their transport547
Section 20 Litter, fodder and foodstuffs for animals during
their transport548
Section 21 Fuel and lubricants present in land motor
vehicles549-553
Section 22 Materials for the construction, upkeep or
ornamentation of memorials to, or cemeteries
for, war victims554
Section 23 Coffins and funerary urns and ornamental
funerary articles555G/VAL/N/1/ALB/1
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Point No.
Section 24 Machinery and other equipment for use in a
free zone or free warehouse imported by
persons licensed to operate in a free zone orfree warehouse556-559
Section 25 Final provisions 560
PART IV RETURNED GOODS 561-570
Title 1 Returned goods 561-567
Title 2 Products of sea-fishing and other products
taken from the sea by Albanian fishing
vessels568-570
PART V CUSTOMS DEBT 571-613
Title 1 General provisions 571
Title 2 Security 572-573
Title 3 Incurrence of the debt 574-581
Chapter 1 Failures which have no significant effect on
the operation of temporary storage or of the
customs procedure574-576
Chapter 2 Natural wastage 577
Chapter 3 Goods in special situations 578-581
Title 4 Recovery of the amount of the customs debt 582-584
Title 5 Repayment or remission of import or export
duties585-612
Chapter 1 Implementing provisions relating to Articles
249 to 252 of the Code585-602
Section 1 Application 585-589
Section 2 Procedure for granting repayment or remission 590-602
Chapter 2 Specific provisions relating to the application
of Article 252 of the Code603-612
Chapter 3 Final provisions 613
Title 6 Final provisions 613
PART VI FINAL PROVISIONS 614-616G/VAL/N/1/ALB/1
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FOR THE IMPLEMENTING PROVISIONS OF THE CUSTOMS CODE
Based on Article 100 of the constitution of the Republic of Albania and Law no. 8449, dated
27.01.1999 “For the Customs Code of the Republic of Albania”, and Law No. 8473, dated 14.09.1999
“For some changes in Law No. 8449, dated 27.01.1999 “For the Customs Code of the Republic of
Albania”, upon proposal of the Ministry of Finance, the Council of Ministers
DECIDED
PART I
GENERAL IMPLEMENTING PROVISIONS
TITLE I
GENERAL PROVISIONS
Chapter I
General Definitions
1. For the purposes of this Regulation the following definitions shall apply:
1.1 Code means : Law No        establishing the Customs Code of the Republic of Albania;
1.2 ATA carnet means: the international customs document for temporary importation established
by virtue of the ATA Convention;
1.3 TIR carnet means: an international transport document that allows transport of goods from
customs office of departure to customs office of destination under the TIR procedure, determined by
the TIR Convention;
1.4 Particulars required for identification of the goods  means: on the one hand, the particulars
used to identify the goods commercially allowing  the customs authorities to determine the tariff
classification and, on the other hand, the quantity of the goods;
1.5 Goods of a non-commercial nature  means: goods whose entry for the customs procedure in
question is on an occasional basis and whose nature and quantity indicate that they are intended forthe private, personal or family use of the consignees or persons carrying them, or which are clearly
intended as gifts;
1.6 Commercial policy measures means: non-tariff measures established, as part of the
commercial policy, in the form of provisions governing the import and export of goods, quantitative
restrictions or limits and import or export prohibitions;
1.7 Customs nomenclature  means: one of the nomenclatures referred to in Article 28 (6) of the
Code;
1.8 Harmonised System means: the Harmonised Commodity Description and Coding System.G/VAL/N/1/ALB/1
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Chapter II
Definitions for the purpose of specific procedures
2.1 For the purpose of Point 25 to 29 of these provisions:
a) “ binding tariff information”:  means tariff information binding on the customs administration
when the conditions laid down in Points 25 and 26 are fulfilled;
b) “ applicant”: means a person who has applied to the customs authorities for binding tariff
information;
c) “ holder”:  means the person in whose name the binding tariff information is issued.
2.2 For the purposes of Point 44 to 53:
a) "manufacture"  means any kind of working or processing including assembly or specific
operations;
b) "material"  means any ingredient, raw material, component or part, etc., used in the
manufacture of the product;
c) "product"  means the product being manufactured, even if it is intended for later use in another
manufacturing operation;
d) "goods"  means both materials and products;
e) "customs value" means the value as determined in accordance with the 1994 Agreement on
implementation of Article VII of the General Agreement on Tariffs and Trade (WTOAgreement on customs valuation);
f) "ex-works price" in the lists in Annex 4 means the price paid to the manufacturer in whose
undertaking the last working or processing is carried out. This price should includes the value
of all materials used, minus any internal taxes which are, or may be, repaid when the productobtained is exported;
g) "value"  in the lists in Annex 4 means the customs value at the time of importation of the non-
originating materials used or, if this is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the Republic of Albania within the meaning of
Point 47 (1). Where the value of the originatin g materials used needs to be established, this
subparagraph shall be applied “mutatis mutandis”;
h) "chapters" and "headings"  mean the chapters and the headings (four-digit codes) used in the
nomenclature which makes up the Harmonised System;
i) "classified"  refers to the classification of a product or material under a particular heading;
j) "consignment"  means products, which are either sent simultaneously from one exporter to one
consignee or covered by a single transport document covering their shipment from the
exporter to the consignee or, in absence of such a document, by a single invoice.G/VAL/N/1/ALB/1
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2.3 For the purposes of Point 54 to 81:
a) “produced goods”  includes goods grown, manufactured and mined;
b) “identical goods”  means goods produced in the same country which are the same in all
respects, including physical characteristics, quality and reputation. Minor differences inappearance shall not preclude goods otherwise conforming to the definition from being
regarded as identical;
c) “similar goods”  means goods produced in the same country which, although not alike in all
respects, have like characteristics and like component materials which enable them to perform
the same functions and to be commercially interchangeable; the quality of the goods, their
reputation and the existence of a trademark are among the factors to be considered indetermining whether goods are similar;
d) “goods of the same class or kind”  means goods, which fall within a group or range of goods
produced by a particular industry sector, and includes identical or similar goods.
Identical goods and similar goods, as the case may be, do not include goods which
incorporate or reflect engineering, development, artwork, design work, and plans and sketches for
which no adjustment has been made under Article 37(1)(b)(iv) of the Code because such elements
were undertaken in the Republic of Albania.
2.4 For the purposes of Point 79:
a) the expression “carrier medium”  shall not be taken to include integrated circuits,
semiconductors and similar devices or articles incorporating such circuits or devices;
b) the expression “data or instructions”  shall not be taken to include sound, cinematographic or
video recordings.
2.5 For the purposes of Point 118 to 120:
a) “ counterfeit goods”  means: goods, including the packaging thereof, being without
authorisation a trade mark validly registered in respect of the same type of goods, or which
cannot be distinguished in its essential aspects from such trade mark, and which thereby
infringes the rights of the holder of the trade mark in question according to the Albanian law
governing this field, any trade mark symbol (label, logo, sticker, brochure, instructions for use
or guarantee document), whether presented separately or not, in the same circumstances as the
goods referred to in (i), packaging materials, bearing the trade marks of counterfeit goods,presented separately in the same circumstances as the goods referred to in (i);
b) “pirated goods” means: goods which are or embody copies made without the consent of the
holder of the copyright or neighbouring rights, or of the holder of a design right, whether
registered under national law or not, or of a person duly authorised by the holder in thecountry of production, where the making of those copies infringes the right in question
according to the Albanian law governing this field;
c) “holder of a right” means: the holder of a trade mark as referred to in (a) and/or one of the
rights referred to in (b), or any other person authorised to use the trade mark and/or rights, ortheir representative;G/VAL/N/1/ALB/1
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d) “ declarations for release in free circulation, for export or for re-export”  means: declarations
made in accordance with Article 86 of the Code;
Any mould or matrix which is specifically designed or adapted for the manufacture of a
counterfeit trade mark or of goods bearing such a trade mark or of pirated goods shall be treated as
counterfeit or pirated goods, as appropriate, provided that the use of such moulds or matrices infringesthe rights of the holder of a right according to the legislation in force.
2.6 For the purposes of Point 182 to 233:a) “means of transport”  means, in particular:
i) any road vehicle, trailer or semi-trailer,
ii) any railway coach or wagon,iii) any boat or ship,
iv) any aircraft,
v) any container within the meaning of Point 2 (9)(g);
b) “office of departure”  means: the customs office where the transit operation begins;
c) “office of destination”  means: the customs office where goods placed under the transit
procedure must be produced to complete the transit operation;
d) “office of guarantee”  means: the customs office where a comprehensive guarantee is lodged.
2.7 For the purposes of Points 234 to 427:a) “supervising customs office”  means: the customs office empowered by the General
Directorate of Customs to supervise the procedure, as indicated in the authorisation;
b) “office of entry for the procedure”  means: the customs office or offices empowered by the
General Directorate of Customs to accept declarations entering goods for the procedure or
procedures, as indicated in the authorisation;
c) “office of discharge”  means: the customs office or offices empowered by the General
Directorate of Customs to accept declarations assigning goods, following entry for a customs
procedure with economic impact, to an accepted customs-approved treatment or use, as
indicated in the authorisation.
2.8 For the purposes of Points 272 to 325:
a) " main compensating products”  means: the compensating products for the production of
which the use of the inward processing procedure was authorised;
b) “secondary compensating products”  means: compensating products other than the main
compensating products which are a necessary by-product of the processing operation;
c) “losses”  means: the proportion of the import goods destroyed and lost during the processing
operation, in particular by evaporation, desiccation, venting as gas or leaching;
d) “quantitative scale method”  means: calculation of the proportion of import goods
incorporated in the various compensating products by reference to the quantity of the import
goods;G/VAL/N/1/ALB/1
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e) “value scale method”  means: calculation of the proportion of import goods incorporated in
the various compensating products by reference to the value of the compensating products;
f) “operators”  means: persons who carry out all or part of the processing operations;
g) “period for re-exportation”  means: the time by which the products must have been assigned
to one of the customs-approved treatments provided for under Article 112 of the Code;
2.9 For the purposes of Points 342 to 402:a) office of entry  means: the customs office via which goods accompanied by an ATA carnet
enter the customs territory of the Republic of Albania;
b) office of exit  means: the customs office via which goods accompanied by an ATA carnet leave
the customs territory of the Republic of Albania;
c) means of transport  means: any means used for the transport of persons or goods. The term
covers spare parts and normal accessories and equipment, including the gear used to stow,secure or protect goods which are imported with the means of transport;
d) person established outside the customs territory of the Republic of Albania  means: a natural
person normally resident outside the customs territory of the Republic of Albania or a legal
person having a registered place of business outside that territory;
e) commercial use  means: the use of a means of transport for the transport of persons for
remuneration or the industrial or commercial transport of goods, whether or not for
remuneration;
f) private use  means: the use of a means of transport exclusively for personal purposes by the
person concerned, excluding commercial use;
g) container  means: an article of transport equipment (lift-van, movable tank, demountable body
or other similar structure):i) fully or partially enclosed to constitute a compartment intended for containing goods,
ii) of a permanent character and accordingly strong enough to be suitable for repeated
use,
iii) specially designed to facilitate the carriage of goods, by one or more modes of
transport, without intermediate reloading,
iv) designed for ready handling, particularly when being transferred from one mode of
transport to another,
v) designed to be easy to fill and to empty, and having an internal volume of one cubic
metre or more.
Platform flats shall be treated as containers. The term container shall include the accessories
and equipment of the container, appropriate for the type concerned, provided they are transported withthe container. The term container shall not include vehicles, accessories or spare parts of vehicles,
packaging or pallets. By way of derogation from the subparagraph (g) (v), the term container shall
apply to containers used for air transport having an internal volume of less than one cubic metre;
h) transport under customs seal  means: the use of a container to transport goods which are
identified by the sealing of the container;
i) demountable body  means: a loading compartment which has no independent means of
movement and is specifically designed to be transported on a road vehicle, the chassis of suchG/VAL/N/1/ALB/1
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vehicle and the lower bodywork frame being specially designed for that purpose. This
definition also covers movable cases which form loading compartments specifically designed
for combined transport;
j) partially enclosed containers  means: equipment generally consisting of a floor and a
superstructure marking off a loading space equivalent to that of a closed container; thesuperstructure is generally made up of metal members forming the frame of a container;
containers of this type may also comprise one or more lateral or frontal walls; in some cases
there is only a roof attached to the floor by uprights; this type of container is used in particular
for the carriage of bulky goods (motor cars, for example);
k) platform flats  means: loading platforms without a superstructure, or with partial
superstructure only, of the same length and width as containers and possessing top and bottomcorner fittings located on the side of the plat form to enable the same anchoring and lifting
devices to be used as for containers;
l) accessories and equipment of the container  means: in particular the following devices even if
they are removable:i) equipment for controlling, modifying or  maintaining the temperature inside the
container;
ii) small appliances, such as temperature or impact recorders, designed to indicate or
record variations in environmental conditions and impact;
iii) internal partitions, pallets, shelves, supports, hooks and similar devices used for
stowing goods.
m) pallet  means: a device on the deck of which a quantity of goods can be assembled to form a
unit load for the purpose of transporting it, or of handling or stacking it with the assistance of
mechanical appliances. This device is made up of two decks separated by bearers, or of asingle deck supported by feet, or of a special deck designed for air transport; its overall height
is reduced to the minimum compatible with handling by means of fork lift trucks or pallet
trucks; it may or may not have a superstructure;
n) operator of a container or pallet  means: the person who, whether or not its owner, has
effective control of its movements;
o) user of the procedure for a container or pallet  means: the operator of a container or pallet or
his representative;
p) internal traffic  means: the carriage of persons or goods picked up or loaded in the customs
territory of the Republic of Albania for setting down or unloading at an other place within thatterritory.
2.10 For the purposes of Points 403 to 427:a) “main compensating products”  means: the compensating products for the production of
which the use of the outward processing procedure was authorised;
b) “secondary compensating products”  means: compensating products other than those, for
which the procedure was authorised, which necessarily result from the outward processing
operation;
c) “losses”  means: the proportion of the temporary export goods destroyed and lost during the
processing operation, in particular by evaporation, desiccation, venting as gas or leaching;G/VAL/N/1/ALB/1
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d) “quantitative scale method”  means: calculation of the proportion of temporary export goods
incorporated in the various compensating products by reference to the quantity of such goods;
e) “value scale method”  means: calculation of the proportion of temporary export goods
incorporated in the various compensating products by reference to the value of such
compensating products;
f) “prior importation”  means: the system provided for in Article 174 (4) of the Code;
g) “amount to be deducted”  means: the import duties which would have been applicable to the
temporary export goods if they had been imported into the customs territory of the Republic
of Albania from the country in which they underwent the processing operation or the last
processing operation;
h) “loading, transport and insurance costs”  means: all costs incurred in connection with the
loading, transport and insurance of the goods including:
i) commissions and brokerage, except buying commissions,
ii) the cost of containers (bottles, flasks, bags, boxes etc) not integral to the temporary
export goods,
iii) the cost of packing, including labour and materials,
iv) handling costs incurred in connection with transport of the goods.
2.11 For the purposes of Points 442 to 472, “operator”  means any person carrying on an activity
involving the storage, working, processing, sale or purchase of goods in a free zone or free
warehouse.
2.12 For the purposes of Points 477 to 560:
a) “personal property”  means any property intended for the personal use of the persons
concerned or for meeting their household needs. The following, in particular, shall constitute
personal property:
i) household effects;
ii) cycles and motorcycles, private motor vehicles and their trailers, camping caravans,
pleasure craft and private aeroplanes.
iii) household provisions appropriate to normal family requirements, household pets and
saddle animals, as well as the portable instruments of the applied or liberal arts,
required by the person concerned for the pursuit of his trade or profession, shall also
constitute personal property. Personal propert y must not be such as might indicate, by
its nature or quantity, that it is being imported for commercial reasons;
b) “household effects”  means personal effects, household linen, furnishings and equipment
intended for the personal use of the persons concerned or for meeting their household needs;
c) “alcoholic products”  means products (beer, wine, aperitifs with a wine or liqueur base,
brandies, liqueurs, or spirituous beverages, etc.) falling within heading nos. 2203 to 2208 ofthe combined nomenclature.
2.13 For the purposes of Points 571 to 613:a) “customs office of entry in the accounts”  means: the customs office where the import or
export duties whose repayment or remission is requested were entered in the accounts;G/VAL/N/1/ALB/1
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b) “decision-making customs authority” means: the customs authority competent to decide on
an application for repayment or remission of import or export duties;
c) “supervising customs office”  means: the customs office having jurisdiction over the goods
which gave rise to entry in the accounts of the import or export duties whose repayment or
remission is requested, the said office carrying out certain checks required for appraisal of theapplication;
d) “implementing customs office”  means: the customs office which adopts the measures
necessary to ensure that the decision to repay or remit the import or export duties is correctly
implemented.
The functions of office of entry in the accounts, decision-making customs authority,
supervising customs office and implementing customs office may be carried out wholly or in part by
the same customs office.
2.14 Definitions specific for a single Article will be included in that Article.
Title 2
Organisation of customs administration, personnel and customs activities.
Chapter I
Organisation and responsibilities of Centra l Customs Administration in accordance with
Article 9, paragraph 3 of the Code.
3. The General Directorate of Customs is organised in the 3 following Departments:
a) Administrative Department,b) Technical Department,c) Operations and Investigation Department.
Each Department is directed by a Deputy Director General appointed in accordance with
Article 14(3) of the Code. The Directories and Sections, constituting the Departments are headed
respectively by category A and B officials.
The Deputy Director Generals and the Heads of Regional Directories are directly subordinate
to the Director General.
The Directory for International Relations, and the Directory of Internal Control, are directly
subordinate to the Director General.
4. The Administrative Department is composed of the following Directories and Sections which
are assigned the following main functions:
4.1 Personnel management and training Directory:a) Personnel management Section:
In conformity with the existing legislation for public administration the PersonnelManagement Section has the following main responsibilities: Customs personnel recruitment
procedures. Salary, appointments, career progresses, enforce discipline measures and
dismissals. Management and transfer of personnel within the offices of the CustomsG/VAL/N/1/ALB/1
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Administration including temporary detachme nt. Working hours, organisation of service
shifts and control of personnel attendance in the offices of the General Directorate.
Organisation of outgoing and incoming mail. Issuing of Service and Identification Cards for
customs personnel. Organisation of the office for Public Relations at the General Directorate
of Customs. Management of the ar chives of the General Directorate.
b) Training Section:
In conformity with the existing legislation for public administration the Training Section has
the following main responsibilities: Basic-, refresher- and specialist training programmes.
Organisation of courses, seminars and other training activities for customs personnel.
Management of training centres. Co-ordination of training activities and technical assistance
provided by foreign Custom Administrations and other International Organisations.
4.2 Computerisation Directory
Identification of the General Directorate offices, as well as local offices needs with regard to
computerisation, including the necessary equipment for utilisation of this system. Designing,
processing and implementation of software. Preparation of instructions for the customs personnel forthe utilisation of computerised system.
4.3 Investments and Logistics Directory
Planning, in co-operation with the offices of the Technical Department, of purchases,
construction and reconstruction of premises and purchase of necessary machinery and equipment
needed in customs activities, including computers,  means of transport, equipment for the Customs
Laboratory, personnel uniforms and office supplies. Management of purchase procedures, in
accordance with the existing legislation in force, in co-operation with other offices concerned.
Management and maintenance of the premises of the General Directorate.
4.4 Financial Directory
Financial and budget analysis. Preparation of the annual plan for the General Directorate of
Customs and utilisation of financial resources. Accounting, distribution and crediting necessary funds
for the functioning of the central and local offices and payment of the customs personnel. Payment ofsalary and other supplementary incentives to the personnel of the Departments of the General
Directorate.
5. The Technical Department is composed of the following Directories and Sections which are
assigned the following main functions:
5.1 Customs procedures and tax collection Directory.a) Procedure Section:
Customs procedures concerning persons and their representatives. Issuing of authorisation for
custom agents. Movement of goods and luggage inside the customs territory of Republic of
Albania. Summary declaration and temporar y storage of goods. Customs declaration.
Dispositions concerning international tourism. Release for free circulation and export
procedures. Transit, inward and outward proc essing procedures, processing under customs
control, temporary importation; customs warehousing procedures. Free zones and free
warehouses. Victualling warehouses and Duty Free Shops. Supplies and equipment for use on
board means of transport. Prohibitions and restrictions on import and export of goods, also ofphyto-sanitary, environmental and cultural character. Exchange control regulations.
b) Tax collection Section:G/VAL/N/1/ALB/1
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Customs procedures concerning the incurrence and recovery of a customs debt. Guarantee
procedure. Instructions concerning accounting, tax collection, repayment and remission of
customs debt. User instructions concerning data system, forms, registers and appropriate
booklets necessary for customs accounting.
5.2 Origin, valuation and tariff Directory
Customs nomenclature, customs Tariff and its explanatory notes. Binding tariffs information.
Customs value. Origin of goods and management of  relevant preferential Agreements. Procedures of
issuing certificates of preferential origin. Exchange rates. Exemptions and suspensive arrangements.
Implementation of: Commercial policy measures, tariff quotas and ceilings and antidumping
measures.
5.3 Legal Directory
Drafting of legal proposals in customs related matters. Upon request, legal advise to other
offices of the Departments of the central administration and the regional and local offices. Preparation
of contracts on behalf of the General Directorate of Customs. Management of customs litigation andrelations with judicial authorities. Legal assistance to custom offices for the recovery of customs
debts.
5.4 Statistic Directory
Collection of data regarding movements of Albanian and non Albanian goods entering and
leaving the customs territory of Republic of Albania. Analysis of data and preparation of relevant
documents, which will be subject to evaluation of the offices concerned. Distribution of such
documents to the relevant authorities according to the provisions in force. Management of the national
centre for customs data processing.
5.5 Customs Laboratory of Chemistry Directory
Studies on methodologies and techniques for chem ical and technological analysis of goods.
Management and maintenance of the equipment of the Customs Laboratory of Chemistry. Analysis ofsamples taken by local offices and issuing of the relevant certificates concerning the verification of
the nature of goods and their tariff classification.
6. The Operation and Investigation Department is composed of the following Directories and
Sections, which are assigned the following main functions:
6.1 Anti-smuggling Directory
Elaboration of anti-smuggling strategies and plan. Instruction and co-ordination of the
activities of the Regional Anti Smuggling support office. Operate physical and documentary controls,
based upon intelligence and risk assessment, anywhere within Albanian customs territory, undertaking
examinations of goods, persons and the means of transport to detect and deter smuggling into theAlbanian customs territory and from the territory of other Countries. Through control activities
identify and supply intelligence on suspect activitie s or persons to the intelligence database. Provide
assistance to the investigation of offences.
6.2 Investigation and Intelligence Directory
In the context of Article 11, paragraph 3 and following of the Code, undertake documentary
and physical controls, including auditing checks at the economic operators premises, in theG/VAL/N/1/ALB/1
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furtherance of investigation of potential customs violations, at any point in the Albanian customs
territory. Gather intelligence for the intelligence database. Report evidence for the prosecutions.
Gather intelligence and information relating to suspected, actual or potential customs
violations, in accordance with Article 296 of the Code. Undertake research using the Mutual
Administrative Assistance Agreement signed with  customs Administrations of other countries.
Undertake analysis of intelligence and information related to suspect activities or persons and provide
intelligence briefing and support to investigation and anti-smuggling staff. Management and use of
intelligence database.
7. The Directories listed below report directly to the Director General:7.1 Internal Audit Directory:
Analysis of customs incomes with a view to a general control of the activity of the General
Directorate of Customs. Control and supervision of the activities of the Regional Directorates from
the financial and administrative point of view. In spection at Regional Directorates and at customs
offices in order to verify the accuracy in the application of customs and administrative proceduresperformed by the customs personnel. Preparation of reports to the Director General or, if necessary, to
the Disciplinary Committee provided for in Point 17 of the these Provisions.
7.2 International Relations Directory:
Preparation of Agreements for Mutual Administrative Assistance in customs matters, in co-
operation with the Legal Directory. International co-operation. Relations with Customs
Administrations of other countries and with the European Union. Organisation of visits of foreign
customs delegations in Albania. Translation services.
Chapter II
Organisation and responsibilities of Local Customs Administration
in accordance with Article 9, paragraph 3 of the Code
8.1 In accordance with Article 9, paragraph 3 of the Code, the local offices of the Customs
Administration are organised in 5 Regional Directories.
8.2 The 5 Regions shall be competent in the customs territory which is comprised of the
following districts:
Regional Directorate 1: Lezha, Shkodra, M. Madhe, Tropoja, Hasi, Puka, Mirdita, and Kukesi.
Regional Directorate 2: Librazhdi, Pogradeci, Korça, Devolli and Kolonja.Regional Directorate 3: Vlora, Mallakastra, Berati, Skrapari, Kuçova, Fieri and Lushnja.
Regional Directorate 4: Kurbini, Kruja, Mati, Dibra, Bulqiza, Tirana, Durresi, Kavaja, Peqini,
Elbasani, and Gramshi.
Regional Directorate 5: Tepelena, Permeti, Gjirokastra, Delvina, and Saranda
8.3 The Regional Directorate No. 1 is located in Shkodra and has under its subordination the
following customs houses and their offices: Shkodr a (Hani i Hotit, Bajza); Lezha (Shëngjin); Kukës
(Morina); Has (Qafë-Prush).
The Regional Directorate No. 2 is located in Tirana and has under its subordination the
following customs houses and their offices: Tirana; Rinas; Durres; Elbasan; and Peshkopi (Bllada).G/VAL/N/1/ALB/1
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The Regional Directorate No. 3 is located in Pogradec and has under its subordination the
following customs houses and their offices: Pograd ec (Qafe-Thanë, Tushemisht); Korça (Gorica);
Kapshtica.
The Regional Directorate No. 4 is located in Vlora and has under its subordination the
following customs houses and their offices: Fier; Vlora.
The Regional Directorate No. 5 is located in Gjirokastra and has under its subordination the
following customs houses and their offices: Gjorokastra (Kakavija); Saranda.
The Regional Directories are headed by officials category A, nominated by the Director
General. They are responsible for supervision of the customs territory under their responsibility and
for the supervision of customs offices under their authority, as well as for the policy and managementof such offices regarding their efficiency and activities.
The Regional Directories are organised in the following 4 Sections, headed by officials
category B, nominated by the Director General, in accordance with Point 11 (9):
a) General Affairs and Personnel Section; responsible for the management of personnel matters,
which not are under the responsibility of any Directory of the General Directorate and
responsible for general and customs matter not falling within any other Section of the
Regional Directory;
b) Internal Audit Section, responsible for the supervision and control of activities performed by
the customs offices within the region;
c) Anti-Smuggling Support Section, responsible for customs control and supervision in within
the Customs areas, the coastline, land boundary, airports and inland waterways which areunder the Regional Directory responsibility as well as assist and give information upon
request to the Anti-Smuggling Directory of the Operations and Investigations Department;
d) Computer and Statistics services Section, responsible for management, at local level, of
computer systems and for collection of statistic data from subordinate offices, to supply to theStatistics Directory of the Technical Department .
9. Customs Offices referred to in Point 8 may be organised in the following sectors:
a) General affairs, public relations, administration of logistics and office equipment, including
premises for temporary storage;
b) Office for the acceptance and registration of customs declarations;
c) Accounting Office;d) Office of documentary and physical controls;e) Check point as provided for in Article 11, paragraph 5 of the Code;f) Office for external controls, including customs supervision;
g) Legal Office for managing of administrative and penal litigation procedures.G/VAL/N/1/ALB/1
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Chapter III
Classification, recruitment, responsibilit ies and evaluation of the personnel
10.1 According to Article 13, paragraph 2 of the Code, the personnel of the Customs
Administration are categorised as follows:
a) high level officials: officials of category A and B;
b) senior customs officers: officers of category C 1;c) customs officers: officers of category C 2;d) other customs personnel: personnel of category D 1 and D 2.10.2 In application of Article 13, paragraph 3 of the Code, the functions and the tasks of the
personnel of the Customs Administration are as follow:
Director General: Head of the Customs Administration. Besides the powers provided for in the Code,
establishing the customs policy strategy, management, coordination and supervision of all the
activities of its administration, as well as the direction of the international policy.
Deputy Director General: Head of Department. Ma nagement, co-ordination and supervision of the
activities carried out by the offices of his Department.
Official of category A: Head of Directory of Department or Regional Directory. Management, co-
ordination and supervision of the activities carried out by his Directory.Official of category B: Head of Section of Department or Section of Regional Directory or Head of
Customs Office. Management, co-ordination and supervision of the activities carried out by his
Section and the customs office headed by him.
Official of category C1: Head of Sector within a Customs Office or investigator. Co-ordination of the
activity carried out by his sector, as well as intelligence and investigation activities. Head of shifts.
Experts in the Directories of General Directorate. Audit activity, legal activity and statistic analysis.
Analysis of goods at the Customs Laboratory of Chemistry.
Official of category C2: Customs Officer. Customs procedures. Customs control and surveillance in
all the customs territory of the Republic of Albania. Activity of prevention and verification of customs
violation. Specific tasks in order to give specialised assistance to the central and local offices.
Customs personnel of category D1: Other customs personnel. Acceptance and registration of custom
declarations. Collection of custom duties. Data pro cessing in computerised systems. Assistance at the
Customs Laboratory of Chemistry. Administrative activity.
Customs personnel of category D2: Other customs personnel. Switch-board operator, receptionist,
driver, cleaning and office maintenance.
The Director General of Customs may decide up on the approval of the Minister of Finance,
that a different category than the above mentioned should be used for certain personnel considering
the size and responsibilities of their position.
10.3 The Civil Service Law and its subsidiary legislation should apply “mutatis mutandis” on the
Director General, the Deputy Director Generals  and the personnel of categories A, B and C.G/VAL/N/1/ALB/1
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The personnel of the category D are covered by the Labour Code in force.
11.1 In accordance with Article 14 of the Code and without prejudice to the Legislation in force on
the Civil Service, and considering the peculiarity  of customs activities, vacant posts within the
customs service will be filled, depending upon the category and the nature of the post, by the
following procedures or a combination of them.
- transfer of customs personnel within the same category;
- appointment of existing customs personnel upon internal promotion from a lower category
external recruitment
11.2 Procedures for external appointment are used for all categories in the Customs Administration
except Category A. Appointment to the posts of Di rector General and Deputy Director General shall
be made in accordance with Article 14(2) of the Code and the procedures determined in point 11,
through a selection of candidates drawn from within the customs administration and other
departments of the civil service. The appointment for vacancies in categories C1 and C2 and some
posts at Category B will be by external recruitment in accordance with the procedures determined in
point 11.10. Internal candidates may also apply for these positions but they shall be subject to thesame selection procedures as the external candidates. The appointment to posts in category D1 and D2
will be on a nominal basis in accordance with the provisions of this point.
11.3 The selection of candidates shall always be based upon an assessment of suitability, identified
against the criteria in the job description of the post to be filled, and specified in Annexe 1 of theseimplementing provisions. Irrespective of the nature of the post, the requested category and the
selection procedure, no applicant for a post will be appointed without interview. Save in exceptional
circumstances detailed under these implementing prov isions, applicants for transfer and promotion
under purely internal procedures will be expected to have served at least one year in their existing post
before being eligible for transfer or promotion.
11.4 Applications for the post of Director General shall be open only to: the Deputy Directors
General and all serving personnel within the public service who are equivalent to the position of
Director General or Deputy Director  General. The Directory of Personnel and Training of the General
Directorate of Customs shall notify the vacancies according to the procedures established in point11.10. All interested persons should make an applications, which shall be supported by an assessment
of suitability by their line managers against the criteria for the post, based upon their performance in
their present post. From amongst the eligible applicants, the Minister of Finance will propose to the
Council of Ministers the candidate, who is considered to be the most suitable, taking into account the
candidates’ demonstrated skills and the requirements for the post.
11.5 Applications for the post of Deputy Director General will be open to serving personnel within
the Customs Administration at the category of Ca tegory A and to personnel throughout the Civil
Service who are equivalent to the category of Deputy Director General or Category A. The Directory
of Personnel and Training of the General Directorate of Customs shall notify the vacancies according
to the procedures established in point 11.10. All interested persons should make an application which
will be supported by an assessment of their suitability by their line managers against the criteria forthe post, based upon their performance in their present post. From amongst the eligible applicants, the
Director General will propose to the Minister of Finance the candidate, who is considered to be the
most suitable, taking into account the candidates’ demonstrated skills and the requirements for the
post.
11.6 Applications for appointment to posts at Cate gory A will be limited to existing personnel in
the category B. Vacancies will be notified for the notice of all eligible candidates, whose applications
will be supported by an assessment of their suitability by their line managers against the criteria forG/VAL/N/1/ALB/1
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the post, based upon their performance in their present post. The president of the Selection
Commission will be the Director  General and will include two Deputy Director Generals and two
distinguished academics from the faculties of economics and law, who have been appointed according
to the procedure laid down in point 11.10(e). The selection process will be in accordance with point
11.8. The candidate who achieves the highest score under the selection procedures will be appointed.
11.7 When vacancies exist in the category B, the Director General will determine whether
selection should be open to external candidates. The decision will be based upon an assessment of the
particular skills required for the posts to be filled, as well as strategic considerations for the future
staffing needs for more senior posts, taking into account the potential that exists to fill them, when
required, with suitable candidates from within the current personnel. When the decision is taken to
limit the appointments to internal candidates a Selection Commission will be empanelled composed of
a Deputy Director General as president and two of  the customs personnel at category A, and two
distinguished academics from the faculties of economics and law who have been appointed according
to the procedure laid down in point 11.10(e). The selection process will be in accordance with point
11.8.
11.8 In the circumstances described under points 11.6 to 11.7, when the selection does not include
a written examination, the following procedures will apply.
The notification of the vacancies will indicate the criteria for selection, based upon that
described under Annexe 1, and the relevant Job Specif ication; the documents that must be lodged and
the place and deadline for lodging them.
The application form that must be completed will contain an assessment by the candidates
line manager, at not less than category A or equivalent, of the performance of the candidate in the
current post and the assessment of their suitability for the post applied for against the criteria. The
candidate will have an opportunity to read the comments made.
After the closure date for applications the Selection Commission will make an initial sift to
identify any applications that clearly do not satisfy the relevant educational and professional criteria.
These candidates will be rejected.
The Selection Commission will then undertake a detailed sift of the remaining applications
awarding marks to a maximum of 100 against each candidate on an assessment of the skills that have
been demonstrated in their application that are relative to the criteria required for the post.
All the candidates that are marked as satisfactory will be called by the Selection Commission
for an interview.
The candidates selected will be interviewed by the Selection Commission to assess their skills
that are relevant to the posts set out in the appropriate Job Description. All candidates selected will be
given an equal opportunity to demonstrate these skills before the Selection Commission, who will
award marks for the interview to a maximum of 100. An unsatisfactory performance at interview will
fail an applicant irrespective of what mark was achieved under the paper sift.
The final mark for each candidate completing the selection procedure will be the total of the
two marks achieved.
The Selection Commission shall advise all candidates of the result of their application,
indicating the basis for the decision.G/VAL/N/1/ALB/1
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Candidates for vacancies for Category A and Category B posts, may appeal in writing to the
Director General against the decision of the Examining Commission within fifteen days from the date
of the notification stating the basis upon which the appeal is lodged. The decision of the Director
General shall be final.
11.9. When the decision is taken by the Director General to open recruitment of Category B posts
to external candidates, as referred to in point 11.7, an Examining Commission will be empanelled as
detailed in point 11.10(e). Selection will be by written examination and interview. The procedures for
advertising the posts and selecting the candidates are detailed in point 11.10.
11.10 The procedures for external selection at Category B and Category C1 and C2 will as
described below:
The announcement for the recruitment of personn el shall be published in all main Albanian
daily newspapers at least twenty working days before the deadline of the application. The
announcement shall contain the following information:
- number of the vacancies in each category;
- how the selection procedure will be conducted;
- the date, time and place for the written examination;
- the subjects of the written examination;
- the qualifications required for entry into the competition;
- age limitations;- any other requirements relevant to the specific posts;
- list of documents that shall be submitted;
- closing date for applications.
The entry qualifications and the time limits published in the newspaper advertisements must
be met by candidates in order to be qualified for the competition.
The application form and the documents referred to in letter a) viii) of this point shall be sent
or lodged with the Personnel and Training Director y. If they are lodged, the above mentioned office
shall issue a receipt of lodgement.
The written examination shall be organised at least one month after the closing date for
applications.
The selection of candidates shall be organised and supervised by an Examining Commission,
composed of a President and four members nominat ed by the Minister of Finance. Two members of
the Commission, proposed by the Director General should come from officials at category A in thecustoms administration. The other members including the President, should be chosen by the Minister
of Finance from amongst distinguished academics in the faculties of economics and law. The three
academic members of the Examining Commission are entitled to receive a daily fee for each working
day of the Commission. This fee shall be decided by the Minister of Finance, and it is paid from the
budget of the General Directorate of Customs.
The selection procedure shall consist of a written examination and an interview. The score for
each part will be a maximum of one hundred points. Only candidates achieving more than fifty points
in the written examination will be called for interview. To achieve a pass standard candidates must
achieve seventy points at interview. The interview assessment will be based upon an assessment ofthe candidates experience and expertise as well as their ability to demonstrate skills that are relevant
to the posts that require filling, as indicated in the appropriate job descriptions.G/VAL/N/1/ALB/1
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The Examining Commission shall produce and publish a list of all candidates who have
passed the written examination, as well as the interview in the order of the overall marking achieved.
Appointments will be made from the highest scorin g applicants, who achieved a satisfactory standard,
until all vacancies have been filled. In the case of category C1 and C2, the Director General, when
necessary, may decide to fill any vacancy with the candidate who has the highest score compared with
other candidates living in the same area. The list of satisfactory candidates, which shall remain openfor one year, will be used to make appointments to vacancies that arise following the guiding
principles determined in this sub-paragraph.
Candidates are entitled to appeal to the Department of Public Administration against their
non-selection by the Examining Commission within fifteen days from the date of the publication of
the list. The appeal must be in writing stating the basis upon which it is made.
All candidates who are appointed under the pro cedures detailed in this paragraph will be
subject to a probationary period in the case of category B of six months and three months in the case
of category C1 and C2, which starts from the date of their appointment.
11.11 Personnel of category D shall be employed by the Director General on a nominal basis,
according to Article 14(3) of the Code. They shall be recruited and selected by a Commission
composed of the Head of Personnel and two customs personnel of category B , following the
procedures detailed in point 11.10, but without being subject to a written examination. They shall be
subject to a three months probationary period, starting from the date of their appointment.
11.12 The Director General of Customs may from time to time, as the need arises, transfer
personnel between posts of the same category. In such cases, the Director General shall take into
account the demonstrated skills and the experience of the potential candidates against the
requirements of the vacant posts. Consideration will also be given to the personal preference of
potential candidates, who under normal circumstances , should have at least one year in the current
post before being transferred.
12.1 All employees of the Customs Administration are subject to an annual performance appraisal,
in accordance with the general instructions of public administration, by the Head of the office where
they work with a view to evaluate the professional ability shown during the accomplishment of histask. The results of this evaluation, which consists of a report sent to the Personnel and Training
Directory, shall be used for:
- The employees meriting incentive payments according to Article 15(2) of the Code.
- Individual training and qualification needs.
- Cases of inefficiency and poor performance and identifying changes in this direction.
The employees that might be transferred to particular posts.
12.2 At the beginning of the year the supervisor agrees with the employee about the work's
objectives to be achieved. The evaluation shall take into account the following criteria:
a) achievement of the objectives established;b) ways and methods followed to achieve such objectives;c) particular technical and professional skills shown during the work;
d) capacity to work in a group and establish correct relationship with the public.G/VAL/N/1/ALB/1
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12.3 The report, before presented to the Personnel and Training Directory, shall be discussed with
the evaluated employee. The report should contain besides the evaluated employees performance at
work, also suggestions concerning training, incentive and other possible measures to be taken with a
view to improve the work of the employee. In cases when the employee does not agree with the
evaluation, he may appeal within 10 days agains t the evaluation, to the Head of Directory of
Personnel and Training, who shall take a final decision within 15 days.
12.4 The appraisal for the probationary personnel as provided for in point 11 shall be made by the
Head of the office referred to in paragraph 12.1. It shall be the responsibility of the reporting officer to
bring to the notice of the probationer, at the earliest possible time, any concerns about their
performance in order that they may have the opportunity to improve the performance. The
confirmation of appointment, or the decision of dismissal due to an unsatisfactory probationer, shall
be made by the Director General upon proposal of the Head of Directory of Personnel and Training.
Probationers who are dismissed for unsatisfactory performance may appeal in writing to the Director
General within ten days from the notification of the dismissal, setting out the grounds for the appeal.
The Director General’s decision shall be taken within 15 days after the presentation of the appeal and
it shall be final.
12.5 Within six months of the Code and its Implementing Provisions coming into force, the
customs administration shall publish a detailed guidance for all staff regarding the procedures for
appraisal, the unsatisfactory performance, and staff qualification. Considering always the principles
embodied within these Implementing Provisions th e above mentioned guidance may be reviewed for
necessary changes, when appropriate. It is the responsibility of the customs administration to ensurethat mangers are trained and are complete knowledge of these procedures, and that all the personnel
have the possibility to be provided with a written copy of them.
13.1 With the coming into force of the Customs Code and of these Implementing Provisions, the
Minister of Finance, upon proposal of the Dire ctor General of Customs appoints a Commission
formed by the Head of Administrative Department, as  President, and by two high level officials of the
Customs Administration. This Commission shall have the task to assign to the personnel in service
one of the categories referred to in point 10.1 of these Provisions.
13.2 For the purposes of the above mentioned assignment, the Commission referred to in the
previous paragraph, requests from all the customs personnel currently working to present, within 2
months from the request, a document confirming the position within the customs administration. The
commission within 6 weeks from receiving the documents, assigns to every official the respective
category, based on the presented documentation and in accordance with the functions and duties
established in point 10.2. The Commission shall inform in writing the person concerned about the
category assigned to him and his position within  the new Customs Administration structure. The
person concerned may present a justified appeal to the Director General of Customs, within ten daysfrom the notification. The Director General shall take a final decision within 15 days from the
presentation of the appeal.
13.3 The vacancies in each category shall be filled according to the procedures established in point
11 of these provisions.
13.4 When the number of personnel assigned to each Category in the meaning of paragraph 13.2 is
bigger than the vacancies available for each category, the Commission shall make an evaluation of the
professional requirements of candidates considering the following criteria:
a) current position within the Customs Administration;
b) period of work in the Customs AdministrationG/VAL/N/1/ALB/1
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c) candidate’s title of studies
d) results obtained during the service in the customse) knowledge of foreign languages
The Commission establishes and brings to the notice of all the personnel, before the
beginning of the evaluation, the points corresponding to each of the above mentioned criteria. At the
end of the evaluation, the Commission shall prepare a list for each category, in which the number of
personnel exceeds the number of posts available, starting from the person that has obtained the best
score. The assignation of posts shall follow the order of the list until all vacancies are completed. The
personnel that results in excess will have the right of priority in the lower category.
13.5 The person concerned may appeal against the decision of the Commission in the meaning of
paragraph 13.2 and 13.4, to the Director General within 10 days from the notification, giving the
grounds for such appeal. The Director General shall take a final decision within 15 days from the
presentation of the appeal.
13.6 The Commission shall be dissolved immediately after each official is assigned the respective
category.
Chapter IV
Customs offices working hours
14.1 Without prejudice to the provisions in force regarding the daily working hours of public
administration, the working hours of the offices of the Customs Administration is set from 08.00 to
18.00, during Monday to Friday, with the exception of holidays.
14.2 At the customs offices of land and sea borders and in the airports the border crossing service
is provided for every day, public holidays include d, 24 hours per day, with all the controls and
formalities provided for by the present Code being fulfilled.
14.3 In order to cover the customs activity, the Director General may set out working shifts or may
authorise the payment of the hours worked over the normal daily working hours.
14.4 The Director General may introduce a different time-table of the working hours, or may
reduce the opening hours of the offices, whenever the working needs so require.
Chapter V
Verifying procedure
15.1 When the summary declaration is lodged at the competent customs office it shall register the
declaration in the appropriate register and the registration number shall be indicated on the summary
declaration. The registration number of the summary declaration shall also be indicated in box 40 of
any customs declaration made in respect of goods referred to in the respective summary declaration.
15.2 The customs declaration, drawn up and accompanied by the documents referred to in Part III,
Title II of the present Implementing Provisions, is lodged by the declarant or his representative at the
competent customs office, where it is recorded in the appropriate register corresponding to the
requested customs approved treatment or use. The registration number is written on the appropriatespace of the customs declaration.G/VAL/N/1/ALB/1
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15.3 Appropriate register means a written register or a register made up using data processing
techniques.
15.4 The customs office proceeds, successively, with the examination of the declaration and the
relevant documents presented, with the view to verify the tariff classification, quality, quantity, value
and origin of the goods, as well as any other element necessary for the application of the customstariff or any other legislation, which implementation is entrusted to the customs authorities.
15.5 The declarant, in order to benefit a preferential tariff treatment, may request and obtain from
the Head of the Customs Office, whenever justifiable reasons exist, an authorisation to present the
certificate of origin, necessary for the application of preferential tariff treatment, after the goods have
been released. The Head of the Custom Office lays down the deadline for presentation of the
certificate of origin, which can be no more than 30 days, within which the said certificate of originshould be presented at the customs. The authorisation may be issued only if the declarant lodge a
guarantee at the customs office equal to the import duties legally due for the goods in cases the latter
would not benefit from any preferential tariff treatment.
15.6 Without prejudice to the control of the documents attached to the customs declaration, the
responsible officers at the Office of documentary and physical controls, for the verification referred to
in paragraph 4, may order, a partial or total control of the goods. In such a case, an officer will be
responsible to record in the appropriate space of the customs declaration the results of the controls
carried out. In case of partial control, Article 95 of Code applies. When the physical control is
omitted, the assigned officer will record only the results of the documentary control and make clearthat no physical control has been carried out. Verification controls and physical controls can not be
carried out by the same officer. In cases when it is considered necessary for verification purposes, the
officer responsible for the physical control may take samples to be sent for analysis at the Customs
Laboratory of Chemistry. Three samples shall be taken and each put in a box and each box should be
sealed with a customs seal. The declarant shall be entitled to be present when the goods are examinedand when samples are taken. The three samples shall be distributed as follows: One box shall remain
at the customs office, one is sent to the Customs Laboratory of Chemistry and one is given to the
declarant. In cases when the analysis of the goods is required for sanitary reasons or for the protection
of the environmental or public health, as well as when the release for free circulation of the goods is
prohibited or restricted or where the customs authorities have doubt about whether or not a prohibitionor restriction applies, and the conditions allowing the release for free circulation are not fulfilled, the
goods and the declarant’ s sample shall remain at the custom office, under customs supervision, until
the analysis result shall be available. The goods may be released for free circulation if the declarant
pays the import duties in accordance with the import declaration and lodge a security sufficient to
cover the difference, when quantifiable, between th e amount according to the particulars in the import
declaration and the highest amount which may finally be payable on the goods, following the results
of the chemical analysis. The quantities taken by the customs office as samples shall not be deductedfrom the quantity declared.
15.7 The declarant or his representative should offer, at his own expense, all the assistance
necessary for the above mentioned control. If the decl arant refuses to be present in the moment of the
physical control or refuses to appoint a person capable to offer the necessary assistance to the customsauthorities, the latter, in the implementation of Article 100 (a) of the Code, may proceed with the
verification of goods requesting, when necessary, the assistance of experts at the risk and expense of
the declarant. The results of the controls carried ou t by the customs authorities in accordance with this
paragraph, have the same validity as the controls carried out in the presence of the declarant.
15.8 In cases where controls do not result in differences, compared to the customs declaration, the
responsible customs officer shall indicate the results of the controls, the date and his signature in the
copy of the declaration which is sent to the customs office responsible for the accounts, which shallG/VAL/N/1/ALB/1
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take the necessary measures to collect the import dut ies, or undertaking of the guaranties. Copy of the
relevant customs declaration, duly endorsed, shall be returned to the declarant with a view of the
release of goods and the exit from the customs area.
15.9 Where the customs authorities sell Albanian goods in accordance with point (b) of Article 100
of the Code, this shall be done in accordance with the procedures in force in the Republic of Albania.
15.10 Whenever during the controls, differences are found compared to the customs declaration, the
customs officer shall draw up the proper written report, indicating the results of the controls, the
highest applicable import duties and sanctions that may be applied for the declarant as well as the
amount of the duties which must be repaid or remitted. The written report should be prepared in two
copies, of which one is forwarded to the declarant and it shall be signed by the customs officer who
carried out the controls as well as by the declarant. The declarant may lodge an appeal against thedecision taken in relation to the control, in accordance with Articles 19 and 20 of the Code or Article
291 of the Code, whichever is applicable. The goods remains under the customs control until the
verification process is finalised. When the case constitutes smuggling, provisions concerning
smuggling of Title VIII of the Code shall apply.
15.11 Without prejudice to the implementation of the provisions referred to in paragraph 6, when
the goods can not be released for one of the reasons referred to in Article 100 (a) of the Code, the
customs authorities invite the declarant to adjust  the situation within a period of 10 days. When,
within the said time limit, the declarant has not adjusted the situation the customs declaration is
annulled as provided for in Article 91 (3) of the Code and the customs authorities, without prejudiceto the implementation of Articles 91 (1) and 197 of the Code, start the procedure for selling the goods,
as provided for by the regulations in force in this field. The customs authorities notify the declarant
for the beginning of the said procedure. The customs authorities at the risk and expense of the
declarant may transfer the goods concerned to other premises, considered as suitable, under the
customs supervision.
15.12 With a view to control that goods leaving the customs area correspond to those indicated in
the accompanying customs documents, controls are organised by the Head of Customs Office as
provided for in Article 11, paragraph 5 of the Code.
15.13
a) The customs authorities performing the formalities relating to the customs clearances, may
proceed independently, or upon the request of the declarant, to re-evaluate the customs
declaration, after the goods have been released, or have left the customs territory of the
Republic of Albania in accordance with Article 102 of the Code. The request by the declarant
should be presented within three years from the date when the goods were released, and isconsidered to have been rejected, if within 30 days from its submission, the declarant is not
notified of any modification. The declarant may appeal against the implicit or explicit
rejection of the request, within 10 days, to the responsible Regional Director, who shall
decide on the matter within 20 days. In order to re-evaluate the customs declaration, the
customs authorities may:i) request the declarant, in a motivated written note, to present at the customs office
within maximum 15 days, commercial documents or data in respect of the goods
concerned. The customs office may also request commercial documents or data from
other persons directly or indirectly involved in the goods concerned;
ii) carry out an inspection, having the proper authorisation by the Head of Customs
Office, at the premises of the declarant, or of any other person directly or indirectly
involved in said operations in a business capacity or of any other person who, are in
possession of account records on the commercial documents or any other informationG/VAL/N/1/ALB/1
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related to the goods and the re-evaluated declaration. The authorities may also
examine the goods where it is still possible for them to be produced.
b) Where post-clearance examination as referred to in letters i) and ii) of this paragraph indicates
that the provisions governing the customs procedure concerned have been applied on the basis
of incorrect or incomplete information, shall the customs authorities correct the customsdeclaration. Such correction should be notified to the declarant within the period of three
years from the time when the goods were released, and specify the reason for the correction,
the particulars of the customs declaration which have been corrected, as well as additional
import duties the declarant should pay or amount of the import duties, which should be repaid
or remitted.
c) The declarant may lodge a written appeal, in accordance with Articles 19 and 20 of the Code
or Article 291 of the Code, whichever is applicable. If the decision confirms the correction,
the concerned custom office immediately initiates procedures for the recovery of customs
debt or for the repayment or remission of an y import duties paid in excess, according the
provisions referred to in Title VII, Chapter III and 5 of the Code and for the application of the
sanctions provided for in Title VIII of the Code, if applicable.
d) The customs offices may also, in accordance with the rules laid down in this Point, proceed to
a general record verification, in order to review more than one declaration, as well as to
investigate any violation of the Code or of other Laws whose application are assigned to the
customs, or, upon request of foreign Customs Administrations, implement Mutual Agreement
for Administrative Assistance signed with the competent authorities of other countries.
Chapter VI
Disciplinary violations and measures
16. In accordance with Article 16, paragraph 5 of the Code, this Chapter lays down the
procedures to be taken in enforcing disciplinary measures on customs personnel. The disciplinary
measures determined in Law 8095 date 21.3.1996 on Civil Servants should apply “mutatis mutandis”
on customs personnel of all categories except those mentioned in Point 17 (2).
17.1 The Director General shall set up a Disciplinary Committee. The Committee is composed of 3
persons, the Head of the Administrative Department, acting as President, and 2 officials of category
A. The said 2 officials must be replaced after 2 years, by other officials of the same category.
17.2 The Disciplinary Committee shall deal with all customs personnel, except if disciplinary
measures will be enforced on the Director Genera l or the Deputy Director Generals for whom these
measures will be adopted by the Council of Ministers, upon proposal of the Minister of Finance.
18.1 Without prejudice to the provision provided fo r in the Penal Code, anyone who ascertain that
a custom employee commits any of the following disciplinary violations provided for in this
paragraph may inform, in writing to the Head of the office where the said employee works:
a) violation of the Customs Code and its Implementing provisions, in particular those provided
in Article 16 paragraph 2, 3 and 4 of the Code;
b) non performance of duty without any acceptable reason or negligence whilst on duty;
c) damaging, without any acceptable reason, of state property or bringing risks for such
damages;G/VAL/N/1/ALB/1
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d) acts, without any acceptable reason, in contradiction with the ethics of the civil service, or any
act against a civil servant or a civil institution or service, regardless of the fact whether it is
done within or outside office hours.
18.2 The report referred to in paragraph 1, together with an evaluation report, must be forwarded
by the Head of the office within 10 days to the Disciplinary Committee which must evaluate the casewithin 30 days from receiving the report. The said Committee, may request the relevant customs
office to provide all necessary documentation with a view to evaluate the case. After the examination
of the case the Committee must call the employee concerned to hear his version about the facts that
happened. The concerned employee is entitled to have legal assistance, at his own expense, when
standing in front of the Committee. Considering all facts and information gathered, the Committee
proposes to the Director General either the dismissal of the case, or, according to the seriousness of
the violation, the application of one of the following disciplinary measures:
a) a written warning;b) a fine not more than the salary of ten working days of the officer;
c) suspension from the his job, for not more than ten days and non payment of his salary for
twice the number of days he is suspended;
d) decrease of his salary level, up to three levels lower for not more than one year;
e) dismissal from his job and removal of his right to work in the civil service. This measure is
accompanied with the removal of the status as a civil servant and all rights granted by it.
Only one of the above mentioned disciplinary measure can be imposed for the same
disciplinary violation.
18.3 If the circumstances referred to in paragraph 2 letter (a) to (d) are repeated several times, the
Committee may propose to the Director General to dismiss the said employee.
18.4 The Director General may or may not adopt the proposal of the Disciplinary Committee. If
the Director General decides not to adopt the proposal, he must motivate his decision in a written
report and send it to the Disciplinary Committee which then informs the concerned employee. In
cases when the Director General decides to follow the disciplinary measures proposed by the
Committee, he will make a decision in writing which will be sent to the Personnel management and
Training Directory for enforcement.
18.5 The disciplinary measures taken are recorded in the personal file of the employee.19. The concerned employee may appeal to the Depa rtment of Public Administration against the
decision taken by the Director General within 10 days from the notification of the decision. The
Department of Public Administration must take a decision within 30 days from the presentation of
appeal. The employee may lodge an appeal against the decision taken by the Department of Public
Administration to the judicial authority, in accordance with the procedures in force in the field.