G/SCM/N/372/ALB  
 
4 November 2021  
(21-8379) Page: 1/6 
Committee on Subsidies and Countervailing Measures  Original: English  
 
 
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
ALBANIA  
The following communication, dated and received on 2 November 2021 , is being circulated at the 
request of the delegation of Albania . 
 
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In accordance with Article 25.1 of the Agreement on Subsidies and Countervailing Measures and 
under Article XVI of the GATT 1994, the Government of Albania is notifying t o the Committee on 
Subsidies and Countervailing Measures, the scheme of subsidies programs as follows:  
Table of Contents  
I) ON EXCISE DUTY EXEMPTIONS FOR FUEL OIL, UTILIZED ON ENERGY  
GENERATION BY THERMO POWER PLANTS WITH CAPACITY MORE THAN 5 MW  ..............  2 
II) ON DEFINING THE CONDITIONS AND PROCEDURES FOR THE  
REIMBURSEMENT OF FUEL EXCISE, CONSUMED IN HEATING GREENHOUSES  
FOR INDUSTRIAL AND AGRO INDUSTRIAL PRODUCT IONS MANUFACTURING,  
USED FOR TECHNOLOGICAL NEEDS OF PRODUCTION  ................................ ......................  3 
III)  AUTHORIZATION OF STATE AID "COVID -19: SUPPORT SCHEME IN  
THE FORM OF GRANT"  ................................ ................................ ................................ ...... 4 
IV) AUTHORIZATION OF STATE AID "COVID -19: STATE LOAN GUARANTEE  
SCHEME"  ................................ ................................ ................................ ..........................  4 
V) AUTHORIZATION OF STATE AID "COVID -19: SUPPORT SCHEME IN THE  
FORM OF GRANT 2"  ................................ ................................ ................................ ..........  5 
  G/SCM/N/372/ALB  
 
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 I) ON EXCISE DUTY EXEMPTIONS FOR FUEL OIL, UTILIZED ON ENERGY GENERATION 
BY THERMO POWER PLANTS WITH CAPACITY MORE THAN 5 MW  
1. Title of the subsidy  
The scheme "On excise duty exemptions for  fuel oil, utilized on energy generation by thermo power 
plants with capacity more than 5 MW".  
2. Period covered by notification  
July 2020  - June 2021.  
3. Policy objective and/or purpose of the subsidy  
The scheme aims to create facilities for undertakings for el ectricity generation from power plants 
with a capacity not less than 5 MW, to ensure the fulfilment of energy demands in Albania.  
4. Background authority for the subsidy  
Ministry of Economy, Trade and Energy, the Department of Electricity and Energy Policies.  Ministry 
of Finance and Economy.  
The responsible authority for the implementations of the scheme has been the General Directorate 
of Taxation until October 2012. In October 2012, it entered into force the new law on excise 
(Law No.61/2012), according to w hich the responsible institution for excise was appointed the 
General Directorate of Customs.  
• Law No. 8987 date d 24.12.2002 "On creating facilities for the establishment of new 
electrical energy generation resources".  
• Law No. 9765 date d 09.07.2007 "On some amendment of Law No.  8976, date d 
12.12.2002 "On excise" amended.  
• Council of Minister Decision No.839, date d 05.12.2007 "On conditions and procedures 
defining for the paid excise reimbursement and custom duty exemption for machinery 
and equipment, used from electrical energy generation resources, with the installed 
capacity not less than 5 MW".  
• Law No.  61/2012  "On Excise in the Republic of Albania ". 
• Council of Ministers Decision No. 612, dated 05.09.2012 "On implementing provisions 
for the law on excise ". 
5. Form of the subsidy  
Excise duty reimbursement.  
6. To whom and how the subsidy is provided  
All juridical (legal) persons, local and foreign, building electrical energy generation resources, with 
installed capacity not less than 5 MW.  
7. Subsidy per unit or the total amount or the annual amount budget for the subsidy  
For the period June 2020 -July 2021, the amount is ALL 0. 
8. Duration of the subsidy  
No deadline . 
9. Statistical data permitting an assessment of the trade effects on the subsidy  
Not available.  G/SCM/N/372/ALB  
 
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 II) ON DEFINING THE CONDITIONS AND PROCEDURES FOR THE REIMBURSEMENT OF 
FUEL EXCISE, CONSUMED IN HEATING G REENHOUSES FOR INDUSTRIAL AND AGRO 
INDUSTRIAL PRODUCTIONS MANUFACTURING, USED FOR TECHNOLOGICAL NEEDS OF 
PRODUCTION  
1. Title of the subsidy  
The scheme "On defining the conditions and procedures for the reimbursement of fuel excise, 
consumed in heating greenho uses for industrial and agro industrial productions manufacturing, used 
for technological needs of production" . 
2. Period covered by notification  
July 2020  - June 2021 . 
3. Policy objective and/or purpose of the subsidy  
The objective is to facilitate the undertak ings, which will use fuel for technological purposes in 
manufacturing industry.  
4. Background authority for the subsidy  
Ministry of Finance, the General Department of Macroeconomic and Fiscal Policies. The responsible 
authority for the implementations of the scheme has been the General Directorate of Taxation until 
October 2012. In October 2012, it entered into force the new law on excise ( Law No. 61/2012), 
according to which the responsible institution for excise was charged the General Directorate of 
Customs . 
• Law No.  9765 date d 09.07.2007 "On some amendment of Law No. 8976, date d 
12.12.2002 "On excise" amended.  
• Council of Ministers Decision no. 1158, dated 13. 08.2008 "On defining the conditions 
and procedures for the reimbursement of fuel excise, consumed in heating greenhouses 
for industrial and agro industrial productions manufacturing, used for technological 
needs of production ". 
• Law No.  61/2012 "On Excise in the Republic of Albania ". 
• Council of Ministers Decision No. 612, dated 05.09.2012 "On implementing provisions 
for the law on excise ", article 43 "Reimbursement on heating greenhouses for industrial 
and ag ro industrial productions manufacturing ". 
5. Form of the subsidy  
Excise duty reimbursement.  
6. To whom and how the subsidy is provided  
All juridical persons, local and foreign, which use fuel (mazut and solar) during the manufacturing 
process.  
7. Subsidy per unit or the total amount or the annual amount budget for the subsidy  
For the period July 2020 - June 2021, the amoun t is ALL 272,280.  
8. Duration of the subsidy  
The reimbursement scheme has been proportional:  
• Up to 31 December 2014, the reimbursement of excise was 100% of the excise paid for 
the fuel ; 
• From 1 January 2015, the reimbursement was done for 80% of the paid excise;  
• From 1 January 2016 up to now, the reimbursement was done for 50% of the paid 
excise . G/SCM/N/372/ALB  
 
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 9. Statistical data permitting an assessment of the trade effects on the subsidy . 
Not available.  
III) AUTHORIZATION OF STATE AID "COVID -19: SUPPORT SCHEME IN THE FORM OF 
GRANT"  
1. Title of the subsidy  
Authorization of state aid " COVID -19: support scheme in the form of grant ". 
2. Period covered by notification  
July 2020  - June 2021 . 
3. Policy objective and/or purpose of the subsidy  
The scheme aims to provide aid in the f orm of direct grants, to cover the damage caused to 
enterprises affected by the spread of the COVID -19 virus and to maintain the continuity of economic 
activity during and after the spread of COVID -19 as well as individuals.  
4. Background authority for the su bsidy 
Draft decision of the Council of Ministers "On determining the procedures, documentation and the 
amount of financial assistance for employees in business entities with annual income up to 
ALL 14 million, economic assistance and payment of unemployment income during the disaster 
period declared as a result of COVID -19". 
The Commission reviewed this measure in order to assess the compliance of the aforementioned 
scheme with Law No.  9374, dated 21.04.2005 "On state aid", amended . 
5. Form of the subsidy  
Form of a grant approved in the state budget . 
6. To whom and how the subsidy is provided  
Beneficiaries are enterprises (any private natural or legal person), with an annual income of up to 
ALL 14 million, which carry out economic activities in all sectors of the economy as well as 
individuals, for whom assistanc e is provided to avoid the effects caused from natural disasters.  
7. Subsidy per unit or the total amount or the annual amount budget for the subsidy  
For the period April - December 2020, the amount is ALL 5,114 .77 million . 
8. Duration of the subsidy  
1 April 202 0 until the end of the epidemic by COVID -19, but not more than 3 (three) months.  
9. Statistical data permitting an assessment of the trade effects on the subsidy  
Not available.  
IV) AUTHORIZATION OF STATE AID "COVID -19: STATE LOAN GUARANTEE SCHEME"  
1. Title of th e subsidy  
Authorization of state aid " COVID -19: state loan guarantee scheme ". G/SCM/N/372/ALB  
 
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 2. Period covered by notification  
July 2020  - June 2021 . 
3. Policy objective and/or purpose of the subsidy  
The scheme aims to stimulate lending to enable the payment of salaries to emp loyees of companies 
whose activity has been affected by measures taken by the government in the management of the 
situation created by COVID -19. 
4. Background authority for the subsidy  
Draft decision of the Council of Ministers "On the approval of the state l oan guarantee with 
commercial banks for the salaries of traders or companies, whose activity is affected by the decisions 
of the Council of Ministers, in the framework of managing the situation created by COVID -19, as 
well as for determining the terms and criteria of the guarantee agreement and the memorandum of 
understanding ". 
The Commission reviewed this measure in order to assess the compliance of the above scheme with 
Law No.  9374, dated 21.04.2005 "On state aid", amended . 
5. Form of the subsidy  
State loan  guarantee . 
6. To whom and how the subsidy is provided  
The final beneficiaries of the scheme are enterprises established and operating in Albania, to alleviate 
the negative impact created by the spread of COVID -19. 
7. Subsidy per unit or the total amount or the annual amount budget for the subsidy  
Until December 2020 based on DCM no. 277, dated 06.04.2020 (Sovereign Guarantee 1) 
492 Guarantee Agreements (in the amount of ALL 5,901.3 million) are concluded between 
commercial banks and traders and trade compani es in the sectors of trade, processing industry, 
labor, services , construction, mining, tourism, education, media, etc.  
Until December 2020 based on DCM no. 277, dated 06.04.2020 (Sovereign Guarantee 2) have been 
approved 318 Guarantee Agreements (in the amount of ALL 8,950.6 million) concluded between 
commercial banks and traders and trade companies in the sectors of trade, tourism, construction , 
services, transport, processing industry, etc.  
8. Duration of the subsidy  
The Minister of Finance and Economy ha s the right to, after 60 (sixty) days from the date of signing 
the relevant agreements, if necessary, according to the report of the special inter -institutional 
structure, propose to the Council of Ministers the reallocation of the guarantee amount, from t he 
lender who has not exhausted the amount of the guarantee in his favour  to the lender who has 
exhausted it completely.  
9. Statistical data permitting an assessment of the trade effects on the subsidy  
Not available.  
V) AUTHORIZATION OF STATE AID "COVID -19: SUPPORT SCHEME IN THE FORM OF 
GRANT 2"  
1. Title of the subsidy  
Authorization of state aid " COVID -19: support scheme in the form of grant 2" . G/SCM/N/372/ALB  
 
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 2. Period covered by notification  
July 2020  - June 2021 . 
3. Policy objective and/or purpose of the subsidy  
The sc heme aims to provide assistance in the form of direct grants to employees of enterprises, to 
cover the damage caused by the spread of COVID -19 virus and to maintain the continuity of 
economic activity during and after the spread of COVID -19 as well as indi viduals . 
4. Background authority for the subsidy  
Decision of the Council of Ministers No. 305, dated 16. 04.2020 "On determining the procedures, 
documentation and the amount of financial assistance for current employees and employees 
dismissed as a result of C OVID -19". 
The Commission reviewed this measure in order to assess the compliance of the aforementioned 
scheme with Law No.  9374, dated 21.04.2005 "On state aid", amended . 
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
- employees in ent ities with annual incomes over ALL 14,000,000 (fourteen million), who have 
closed activities according to the orders of the Minister of Health and Social Protection, who have 
been at work on the date of entry into force of these orders;  
- employees in enti ties with annual incomes up to ALL 14,000,000 (fourteen million), who are 
allowed to carry out activities according to the orders of the Minister of Health and Social Protection, 
who have been at work until the date of entry into force of the orders of the  Minister of Health and 
Social Protection;  
- employees of entities, natural or legal persons, who exercise the activity as accommodation 
structures, who appear in the payroll until the date of the orders of the Minister of Health and 
Social  Protection . 
7. Subsidy per unit or the total amount or the annual amount budget for the subsidy  
For the period April -December 2020, the amount is ALL 6,923 .4 million . 
8. Duration of the subsidy  
The scheme will enter into force after its publication in the Official Gazette and will extend the effects 
during the epidemic situation from COVID -19, but not more than 3 (three) months.  
9. Statistical data permitting an assessment of the trade effects on the subsidy  
Not available.  
 
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