G/SCM/N/372/ALB/Add.1  
 
18 March 2022  
(22-2409) Page: 1/4 
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  
Addendum  
The following communication, dated and received 16  March 2022 , 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 not ifying to 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  
PRODUCTIONS MANUFACTURING, USED FOR TECHNOLOGICAL NEEDS OF PRODUCTION
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  G/SCM/N/372/ALB/Add.1  
 
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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-December 2021  
3. Policy objective and/or purpose of the subsidy  
The scheme aims to create facilities for und ertakings for electricity 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. On October 2012, it entered into force the new law on excise 
(Law No. 61/2012), according to which the responsible institution for excise was appointed the 
General Directorate of Customs.  
• Law No. 8987 date 24  December 2002 "On creating facilities for the establishment of new 
electrical energy generation resources" ; 
• Law No. 9765 date 9  July 2007 "On some amendment of Law No. 8976, date 
12 December  2002 "On excise" amended ; 
• Council of Minister Decision No.  839, date 5  December 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 5  September 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 July -December 2021, the amount is 0 ALL. 
8. Duration of the subsidy  
No deadline  G/SCM/N/372/ALB/Add.1  
 
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  9. Statistical data permitting an asse ssment of the trade effects on the subsidy  
Not available.  
II) 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 TECHNOLOGIC AL 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 greenhouses for industrial and agro -industrial productions 
manufacturing, used for technological needs of production."  
2. Period covered by notification  
July-December 2021  
3. Policy objective and/or purpose of the subsidy  
The objective is to facilitate the undertakings, 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. On Octob er 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 09  July 2007 "On some amendment of Law No. 8976, date 
12 December 2002 "On excise" amended.  
• Council of Ministers Decision No. 1158, dated 13  August 2008 "On defining the conditions 
and procedures for the reimbursement of fuel excise, consumed in heating greenhouses for 
industrial and agro -industrial productions manu facturing, 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  September 2012 "On implementing 
provisions for the law on excise", article 43 "Reimbursement on heating greenhouses for 
industrial and ago 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 -December 2021, the amount is 196,468, 000 ALL. G/SCM/N/372/ALB/Add.1  
 
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  8. Duration of the subsidy  
The reimbursement scheme has been proportiona l: 
• 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 excis e. 
9. Statistical data permitting an assessment of the trade effects on the subsidy  
Not available.  
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