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d) the time required to reimport the compensating products;
e) the rate of yield or, where appropriate, the manner of establishing the rate of yield;f) the means of identification.
414.3 The lodging of the declaration using the simplified application procedure signed by the
applicant shall indicate that the person concerned wi shes to use the outward processing procedure and,
without prejudice to the possible application of penal provisions, shall be responsible, under the
provisions in force in the Republic of Albania, for:
a) the accuracy of the information given in the declaration,
b) the authenticity of the documents accompanying it, and
c) compliance with all the obligations relating to the outward processing procedure.414.4 The customs authorities shall keep the declaration and its annexes, together with any
authorisation issued.
414.5 Where an authorisation is granted, the application, annexes and authorisation shall be kept by
the customs authorities for at least three years from the end of the calendar year in which the
authorisation expires.
414.6 Where an application is rejected or an authorisation is annulled or revoked, the application
and either the decision rejecting the application or the authorisation, as the case may be, and all
annexes shall be kept by the customs authorities for at least three years from the end of the calendar
year in which the application was rejected or the authorisation was annulled or revoked.
415.1 Where the processing operations concern repairs of a non-commercial nature, whether for a
consideration or free of charge, the customs office designated by the General Directorate of Customs
shall, at the request of the declarant, allow the declaration for release for free circulation to constitute
the application for authorisation. In these cases, acceptance of the declaration shall constituteauthorisation and the said acceptance shall be subjec t to the conditions governing the granting of the
authorisation.
415.2 For the purposes of paragraph 1 “repairs of a non-commercial nature”  means repairs to
goods, including restoring them to their original condition and putting them in order, which:
a) are carried out on an occasional basis, and
b) relate exclusively to goods for the personal use of the importer or his family, which do not by
their nature or quantity reflect any commercial interest.
415.3 It shall be for the applicant to prove the non-commercial nature of the goods. The customs
office shall not grant the facilities provided for in paragraph 1 unless all the conditions are fulfilled.G/VAL/N/1/ALB/1
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Section 3
Operation of the procedure
416. The procedures governing the entry of goods for the outward processing procedure shall
apply to temporary export goods, including temporar y export goods used under the standard exchange
system whether with prior importation or not.
417.1 Except where the simplified authorisation procedure applies, the declaration entering
temporary export goods for the outward processing procedure (export declaration) shall be lodged at
one of the offices of entry for the procedure specified in the authorisation.
417.2 Where the simplified authorisation procedure applies, the declaration entering the procedure
shall be lodged at a duly empowered customs office.
417.3 Each export declaration must contain the code EX 2 in box 1 of the declaration and reference
to the number and date of the authorisation for outward processing in box 44. The form “outward
processing record, import”,  as described in Annex 35 must be issued for each declaration assigning
goods to the procedure and should form an integral part of the copy of the declaration kept by thecustom authorities. All re-imports should be regist ered in this form, in accordance with instructions
issued by the General Directorate of Customs. The export declaration together with all attached
documents shall after the release of the consignmen t be kept in a special file for each company
authorised to use the outward processing procedure.
418.1 The declaration entering the outward processing procedure shall be made in accordance with
the provisions laid down for exportation.
418.2 Without prejudice to the application simplified procedure concerning repairs of a non-
commercial nature, the description of the goods in  the declaration entering the outward processing
procedure shall correspond to the specifications in the authorisation.
418.3 The declaration for entering the outward processing procedure shall be made in accordance
with Points 121 to 161.
418.4 Without prejudice to the simplified application procedure, the description of the goods given
in the declaration entering the outward processing procedure shall correspond to the specifications in
the authorisation.
418.5 For the purposes of Article 87 (2) of the Code, the documents to accompany the declaration
shall be those provided for in Point 145.
419. Without prejudice to Point 409 (running of period provided for in Article 169 (1) of the
Code), entitlement to relief under the outward processing procedure shall be subject to the lodging of
a declaration for release for free circulation.
420.1 Except where simplified authorisations are applied, the declaration for release for free
circulation shall be lodged at one of the offices of discharge specified in the authorisation.
420.2 Where the simplified authorisation concerning the repair of goods (commercial) is applied,
the declaration for free circulation shall be lodged with the customs office which issued the
authorisation.420.3 Where the simplified authorisation concerning repair of goods (non-commercial) is applied,
the declaration for release for free circulation shall be lodged with a customs office duly empowered
by the General Directorate of Customs.G/VAL/N/1/ALB/1
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420.4 The declaration for release for free circulation referred to in paragraph 1 to 3 shall be made in
accordance with Points 121 to 161.
420.5 Without prejudice to the application of the simplified authorisation for repair of a non
commercial nature, the description of the compensating products or replacement products in thedeclaration for free circulation shall correspond to the specifications in the authorisation.
420.6 For the purposes of Article 87 (2) of the Code, the documents to accompany the declaration
shall be those whose production is necessary for the release of the goods for free circulation, as
provided for in Points 142 to 146 and:
a) a copy of the declaration of entry for the procedure, andb) where the declaration for release for free circulation is lodged after the expiry of the periods
fixed in accordance with Article 169 (1) of the Code, and Point 409(3) is applied, any
supporting documents making it possible to verify that the compensating or replacement
products were assigned to the customs-approved treatments or uses within the said period.
420.7 Each declaration for free circulation finalising the outward processing procedure must contain
the reference to the number and date of the authorisation for outward processing in box 44.
421.1 Where the second sentence of Article 171 (2) of the Code is applied, the loading, transport
and insurance costs for the temporary export goods to the place where the processing operation or the
last such operation took place shall not be included in:
a) the value of the temporary export goods which is taken into account when determining the
customs value of the compensating products in accordance with Article 37 (1) (b) (i) of theCode,
b) the processing costs, where the value of the temporary export goods cannot be determined by
application of Article 37 (1) (b) (i) of the Code, referred to in the first indent.
421.2 The processing costs shall include the loading, transport and insurance costs for the
compensating products from the place where the processing operation or the last processing operation
took place to the place where they enter the customs territory of the Republic of Albania.
421.3 The repair costs referred to in Article 173 of the Code shall consist of the total payment made
or to be made by the holder of the authorisation to or for the benefit of the person carrying out the
repairs for the repairs carried out and shall include all payments made or to be made as conditions ofthe repair of the temporary export goods by the holder of the authorisation to the person carrying out
the repairs or by the holder of the authorisation to satisfy an obligation of the person carrying out the
repairs. Such payment need not necessarily take the form of a transfer of money. Payment may be
made by way of letters of credit or negotiable instruments and may be made directly or indirectly.
422.1 The proportion of temporary export goods incorporated in the compensating products shall be
calculated by either using the quantitative scale method or the value scale method where all the
compensating products, other than secondary compensating products which constitute waste, scrap,
residues, offcuts and remainders resulting from a given processing operation are not released for free
circulation at the same time.
422.2 The calculations using these methods shall be worked out on the basis of the examples set out
in Annex 54 or by any other method giving the same results.G/VAL/N/1/ALB/1
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423.1 Where one kind of compensating product only is derived from the outward processing
operations from one or more kinds of temporary export goods, the quantitative scale method
(compensating products) shall be used to determine the amount to be deducted on release for free
circulation of the compensating products.
423.2 For the purposes of paragraph 1, the quantity of each kind of temporary export goods
corresponding to the quantity of compensating products released for free circulation to be taken into
account for determining the amount to be deducted shall be calculated by applying to the total
quantity of each kind of the said goods a coefficient corresponding to the ratio of the quantity of
compensating products released for free circulation to the total quantity of compensating products.
424.1 Where several kinds of compensating product are derived from the outward processing
operations from one or more kinds of temporary export goods and all elements of the said goods are
found in each of the different kinds of compensating product, the quantitative scale method
(temporary export goods) shall be used to determine the amount to be deducted on the release for free
circulation of the compensating products.
424.2 In deciding whether the method referred to in paragraph 1 applies, no account shall be taken
of losses.
424.3 In determining the proportion of temporary export goods, secondary compensating products
which constitute waste, scrap, residues, offcuts and remainders shall be treated as losses.
424.4 Where paragraph 1 is applied, the quantity of each kind of temporary export goods used in the
manufacture of each kind of compensating product shall be determined by successively applying to
the total quantity of each kind of temporary export goods a coefficient corresponding to the ratio of
the quantity of the said goods found in each kind of  compensating product to the total quantity of the
said goods found in the compensating products as a whole.
424.5 The quantity of each kind of temporary export goods corresponding to the quantity of each
kind of compensating product released for free circulation to be taken into account for determining the
amount to be deducted shall be calculated by applying the coefficient corresponding to the ratio of thequantity of compensating products released for free circulation to the total quantity of compensating
products to the quantity of each kind of temporary export goods used in the manufacture of each kind
of the said products, calculated in accordance with paragraph 4.
425.1 Where the quantitative scale method do not apply, the value scale method shall be used.
However, with the agreement of the holder of the authorisation and for the purposes of simplification,
the customs authorities may apply the quantitative scale method (temporary export goods) instead ofthe value scale method where either method would give similar results.
425.2 In order to determine the quantity of each kind of temporary export goods used in the
manufacture of each kind of compensating product, successive coefficients corresponding to the ratio
of the customs value of each compensating product to the total customs value of those products shallbe applied to the total quantity of temporary export goods.
425.3 Where one type of compensating product is not reimported, the value of such products for the
purposes of the value scale shall be the recent selling price in the Republic of Albania of identical or
similar products, provided such price is not influenced by a relationship between the buyer and seller.Point 55 shall apply for the appraisal of the relatio nship between the buyer and seller. If the value
cannot be determined by application of the above provisions, it shall be determined by the customs
authorities by any reasonable method.G/VAL/N/1/ALB/1
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425.4 The quantity of each kind of temporary export goods corresponding to the quantity of each
kind of compensating product released for free circula tion to be taken into account for determining the
amount to be deducted shall be calculated by applying the coefficient corresponding to the ratio of the
quantity of compensating products released for free circulation to the total quantity of compensating
products to the quantity of each kind of temporary export goods used in the manufacture of thoseproducts, calculated in accordance with paragraph 2.
426.1 Commercial policy measures on exports shall apply at the time of acceptance of the
declaration of entry for the procedure.
426.2 When the compensating products referred to in Article 165 (1) of the Code are released for
free circulation, the specific commercial policy measures in force for such products at the time whenthe declaration for release for free circulation is accepted shall apply only where such products do not
originate in the Republic of Albania within the meaning of Articles 29 and 30 of the Code.
426.3 Commercial policy measures for imports shall not apply where the standard exchange system
is used, nor in the case of repairs or of additional processing operations to be carried out in accordancewith Article 144 of the Code.
427. The General Directorate of Customs may lay down guidelines in the practical application of
the outward processing procedure.
Title 4
Implementing provisions relating to export
Chapter I
Exportation
428. In accordance to Title IV, Chapter II, Section 4 of the Code this chapter will lay down
provisions in the implementing of the export procedure.
429.1 The exporter, within the meaning of Article 181 (4) of the Code, shall be considered to be the
person on whose behalf the export declaration is made and who is the owner of the goods or has a
similar right of disposal over them at the time when the declaration is accepted.
429.2 Where ownership or a similar right of disposal over the goods belongs to a person established
outside the Republic of Albania pursuant to the contract on which the export is based, the exporter
shall be considered to be the contracting party established in the Republic of Albania.
430. Where, for administrative reasons, the first sentence of Article 181 (4) of the Code cannot be
applied, the declaration may be lodged with any customs office, which is competent for the operation
in question.
431. Where there are duly justified good reasons accepted by the customs authorities, an export
declaration may be accepted at a customs office other than that referred to in the first sentence of
Article 181 (4) of the Code.
432. Duly justified good reasons means e.g. that the customs office responsible for supervising the
place where the exporter is established is situated in the wrong direction and in a distance more than30 km from the exporters premises. The exporter can in these cases lodge the export declaration at the
first custom office on route to the border.G/VAL/N/1/ALB/1
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433.1 The export declaration is made on the basis of the Single Administrative Document and
copies 1, 2 and 3 of the form shall be used. The customs office where the export declaration has been
lodged (customs office of export) shall stamp Box A and complete box D. On granting release of the
goods, it shall retain copy 1, send copy 2 to the statistical office and return copy 3 to the person
concerned.
433.2 Before releasing the goods, as a general rule, identification of the goods shall be ensured by
sealing.
433.3 The following shall be sealed:a) the space containing the goods, where the means of transport has been approved under other
rules or recognised by the customs office of export as suitable for sealing;
b) each individual package, in other cases.433.4 Means of transport may be recognised as suitable for sealing on condition that:
a) seals can be simply and effectively affixed to them;
b) they are so constructed that no goods can be removed or introduced without leaving visible
traces of tampering or without breaking the seals;
c) they contain no concealed spaces  where goods may be hidden; and
d) the spaces reserved for the load are readily accessible for inspection by the customs
authorities.
433.5 The customs office of export may dispense with sealing if, having regard to other possible
measures for identification, the description of the goods in the export declaration make them readily
identifiable.
434.1 Copy 3 of the Single Administrative Document and the goods released for export shall be
presented to customs at the customs office of exit.
434.2 Customs office of exit means:
a) in the case of goods exported by rail, post, air or sea, the customs office competent for the
place where the goods are taken over under a single transport contract for transport to another
country by the railway companies, the postal  authorities, the airlines or the shipping
companies;
b) in the case of goods exported by pipeline and of electrical energy, the office designated by the
General Directorate of Customs;
c) in the case of goods exported by other means or in circumstances not covered by (a) and (b),
the last customs office before the goods leave the customs territory of the Republic of Albania
.
434.3 The customs office of exit shall satisfy itself that the goods presented correspond to those
declared and shall supervise their physical departure. The normal indication that the presented goods
correspond to those declared is that the attached seal is intact and shows no signs of tampering, Thesaid office shall certify the physical departure of the goods by means of an endorsement on the back
of Copy No 3 and shall give that copy to the person who presented it. The endorsement shall take the
form of a stamp showing the name of the office and the date. Copy No 3 of the export declaration,G/VAL/N/1/ALB/1
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endorsed in accordance with this paragraph can be used, upon request of other public Administration
to prove that the goods covered by the Copy No 3 of the export declaration have been exported from
the customs territory of the Republic of Albania. However, when paragraph 8 is applied the return of
Copy No 3 to the person who presented it shall not take place before the transit procedure is
discharged.
434.4 Where the customs office of exit establishes that goods are missing, without prejudice to the
institution of criminal proceedings it shall note the copy of the declaration presented and inform the
customs office of export.
434.5 Where the customs office of exit establishes that there are goods in excess, without prejudice
to the institution of criminal proceedings, it shall refuse exit to these goods until the export formalities
have been completed.
434.6 When the customs office of exit establishes a discrepancy in the nature of the goods, without
prejudice to the institution of criminal proceedings, it shall refuse exit until the export formalities have
been completed, and shall also inform the customs office of export.
434.7 In the cases referred to in paragraph 2 (a), the customs office of exit shall endorse copy 3 of
the export declaration in accordance with paragraph 3. The transit procedure must be used if the goods
is unloaded or transhipped in another Albanian port, airport or railway station.
434.8 When export goods are sent to a customs office of exit under a transit procedure, the office of
departure shall make the endorsement “Export”,  in red, on all copies of the transit document. The
customs office of exit shall control the physical exit of the goods.
434.9 The customs office of export may ask the exporter to provide evidence that the goods have
left the customs territory of the Republic of Albania.
435.1 Goods not subject to prohibition or restriction and not exceeding 100.000 LEK in value per
consignment and per declarant may be declared at the customs office of exit. This provision shall not
apply when the person making the export declaration is acting as a professional customs agent on
behalf of others.435.2 Oral declarations may be made only at the customs office of exit.
436. Without prejudice to the export procedures used for products of sea-fishing and other
products taken from the sea, where goods leave the customs territory of the Republic of Albania
without an export declaration being lodged due to involuntary errors or omissions or other special
circumstances, such declaration may be lodged re trospectively by the exporter at the customs office
competent for the place where he is established. Acceptance of this declaration shall be subject topresentation by the exporter, to the satisfaction of the customs authorities of the customs office
concerned, of evidence concerning the nature and quantity of the goods in question and the
circumstances under which they left the customs territ ory of the Republic of Albania. That office shall
also endorse copy 3 of the Single Administrative Document. Retrospective acceptance of the
declaration shall not preclude application of the penalties in force.
437. Where goods released for export do not leave the customs territory of the Republic of
Albania, the exporter shall immediately inform the cu stoms office of export. Copy 3 of the declaration
in question shall be returned to that office.G/VAL/N/1/ALB/1
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Chapter II
Export of products of sea-fishing and other products taken from the sea by
Albanian fishing vessels without being landed in the Republic of Albania
438. The following procedure should be used if products of sea-fishing and other products taken
from the sea is exported from the Republic of Albania without actually being landed there:
a) Upon return to the Republic of Albania the mast er of the fishing vessel must lodge an export
declaration. Such declaration shall be lodged at the customs office competent for the place
where he is established. Acceptance of this declaration shall be subject to presentation by the
master, to the satisfaction of the customs authorities of the customs office concerned, of
evidence concerning the nature and quantity of the goods in question.
b) The said evidence should consist of an authorised copy of the customs declaration lodged at
the country of destination.
c) That competent customs office shall endorse copy 3 of the Single Administrative Document
in accordance with Point 433(3).
Chapter III
Temporary exportation using an ATA carnet
439.1 An ATA carnet may be used for export where the following conditions are fulfilled:
a) the ATA carnet shall be issued in the Republic of Albania and endorsed and guaranteed by an
association established in the Republic of Albani a forming part of an international guarantee
chain;
b) the ATA carnet shall be applicable only to Albanian goods:
i) in respect of which no request for repayment has been submitted;
c) the documents referred to in Point 146 must be presented. The customs authorities may
require production of the transport document;
d) the goods must be intended for reimportation.439.2 Where goods covered by an ATA carnet are entered for the purposes of temporary
exportation, the customs office of export shall carry out the following formalities:
a) verify the information given in boxes A to G of the exportation voucher against the goods
under cover of the carnet;
b) complete, where appropriate, the box on the cover page of the carnet headed “Certificate by
customs authorities”;
c) complete the counterfoil and box H of the exportation voucher;
d) enter its name in box H (b) of the reimportation voucher;e) retain the exportation voucher.G/VAL/N/1/ALB/1
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439.3 If the customs office of export is not the office of exit, the customs office of export shall carry
out the formalities referred to in paragraph 2, but it shall not complete box 7 of the exportation
counterfoil, which must be completed by the customs office of exit.
439.4 The time limit for reimportation of the goods laid down by the customs authorities in box H
(b) of the exportation voucher may not exceed the validity of the carnet.
440. Where goods which left the customs territory of the Republic of Albania under cover of an
ATA carnet are no longer intended to be reimported, an export declaration containing the particulars
referred to in Annex 37 shall be presented to the customs office of export. On presentation of the
carnet in question, the latter shall endorse copy 3 of the export declaration and shall invalidate the
reimportation voucher and counterfoil.
441. The General Directorate of Customs may lay down guidelines in the practical application of
the export procedure.
Title 5
Other customs-approved treatments or uses
Chapter I
Free zones and free warehouses
Section 1
General provisions
442. In accordance to Title IV, Ch apter III, S ection 1 of the Code this chapter will lay down
provisions in the implementing of the free zone and free warehouse procedure.
443. Where Albanian legislation provide that commercial policy measures are to apply to:
a) the release of goods for free circulation, such measures shall not apply when the goods are
placed in a free zone or free warehouse nor for such time as the goods remain there;
b) the entry of goods into the customs territory of the Republic of Albania, such measures shall
apply when non-Albanian goods are placed in a free zone or free warehouse;
c) the export of goods, such measures shall apply when Albanian goods in a free zone or free
warehouse are exported from the customs territory of the Republic of Albania. Such goods
shall be subject to supervision by the customs authorities.
444.1 The perimeter enclosing free zones and the premises of free warehouses shall be such as to
facilitate supervision by the customs authorities outside the free zone or free warehouse and prevent
any goods being removed irregularly from the free zone or free warehouse. The area immediately
outside the perimeter shall be such as to permit adequate supervision by the customs authorities.
Access to the said area shall require the consent of the said authorities.
444.2 The developer of a free zone shall without cost to the government build and maintain fences
and other protection decided by the General Directorate of Customs.
444.3 Customs authorities may decide when and where different sort of traffic may enter or exit a
free zone.
444.4 The means of transport must upon request by a customs officer stop and make all parts of the
means of transport available for customs control.G/VAL/N/1/ALB/1
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445. Without prejudice to the supervision referred to in Article 185 (1) of the Code, the customs
authorities shall carry out the checks referred to in Article 185 (2) and (4) of the Code only at random
or whenever they have reasonable doubts concerning compliance with the applicable legislation.
446.  In the case of activities referred to in Article 192 (1) of the Code, the notification referred to
in Article 189 (1) of the Code shall take the form of presentation of the application for approval of the
stock records.
447. The operator shall take the necessary precautions to ensure that the persons he employs to
carry on his activities comply with customs legislation.
448.1 Before commencing activities in a free zone or a free warehouse, the operator shall obtain the
customs authorities approval of the stock records referred to in Article 192 of the Code.
448.2 The approval of the stock records shall be accorded only to persons offering all the necessary
guarantees concerning the application of the provisions on free zones and free warehouses.
449.1 The application for approval stock records, hereinafter referred to as the “application”,  shall
be submitted in writing to the General Directorate of Customs.
449.2 The application shall specify which of the activities referred to in Article 192 (1) of the Code
is envisaged. It shall include a detailed description of the stock records kept, or to be kept, the natureand customs status of the goods to which these activities relate, the customs procedure under which
the activities are to be carried out, where applicable, and any other information needed by the customs
authorities in order to ensure the proper application of the provisions governing free zones and free
warehouses.
449.3 Applications and related documents shall be kept  by the customs authorities for at least three
years from the end of the calendar year in which the operator ceases activity in the free zone or free
warehouse.
450. Approval of the stock records shall be issued in writing and shall be dated and signed. The
applicant shall be notified of approval. A copy shall be kept by the customs authorities for at least
three years from the end of the calendar year in which the operator ceases activity in the free zone or
free warehouse.
451.1 The customs authorities shall amend or revoke the approval of the stock records where they
prohibit the person to whom the approval was issued from carrying on an activity in the free zone or
free warehouse under Article 189 (2) or (3) of the Code.
451.2 Approval shall be revoked by the customs authorities where they find repeated
disappearances of goods which cannot be explained to their satisfaction.
451.3 Once an approval has been revoked the activities to which the stock records relate may no
longer be carried on in the free zone or free warehouse.
Section 2
Entry of goods into a free zone or a free warehouse
452. Without prejudice to Articles 185 (4) and 187 (2) of the Code, when goods arrive in a free
zone or free warehouse they need not be presented nor shall a customs declaration be required. TheG/VAL/N/1/ALB/1
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arrival of any goods in the places used for the activity shall be entered immediately in the stock
records.
453. The transport document referred to in Article 185 (4) of the Code shall be any document
relating to transport, such as a waybill, delivery note, CMR, manifest or dispatch note, provided it
gives all the information necessary for identification of the goods.
454.1 Where goods placed under a customs procedure need to be presented to the customs
authorities responsible for supervising the free zone  pursuant to Article 187 (2) (a) of the Code, the
relevant document must be presented with the goods.
454.2 Where the inward processing procedure or temporary importation procedure is discharged by
placing of the compensating products or import goods under the transit procedure, followed by entryinto a free zone or a free warehouse with a view to  subsequent export from the customs territory of the
Republic of Albania, the customs authorities shall carry out random checks to satisfy themselves that
all relevant information are entered in the stock reco rds. They shall also satisfy themselves that where
goods are transferred from one operator to another within a free zone this is entered in the stock
records of the operator receiving them.
455. Where a decision to repay or remit import duties authorises the placing of the goods in a free
zone or a free warehouse, the customs authorities responsible for supervising the free zone/ free
warehouse shall certify that the goods are placed in a free zone/free warehouse.
456. The entry into a free zone or a free warehouse of goods which are subject to export duties or
other export provisions and which are required by the customs authorities under Article 187 (3) of the
Code to be brought to the attention of the customs office shall occasion neither presentation of a
document on entry nor systematic and general controls on all goods entering.
457.1 Where the customs authorities certify the Alba nian or non-Albanian status of the goods, in
accordance with Article 187 (4) of the Code, they shall use a form conforming to the model and
provisions in Annex 55.
457.2 Where the entry of Albanian goods into a free zone or free warehouse needs to be certified,
the customs authorities supervising the free zone may endorse the invoice relating to the goods, upon
request of the person concerned.
Section 3
Operation of a free zone or a free warehouse
458.1 The operator keeping the approved stock records shall enter therein all particulars necessary
to check the proper application of customs legislation.
458.2 If the operator discovers that goods have disappeared other than by natural causes he shall
notify the customs authorities.
458.3 The stock records shall include:
a) particulars of marks, identifying numbers, number and kind of packages, the quantity and
usual commercial description of the goods and, where relevant, the identification marks of the
container;
b) information enabling the goods to be monitored, in particular their location;G/VAL/N/1/ALB/1
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c) reference particulars of the transport document used on entry and removal of the goods;
d) indication of customs status;e) particulars of usual forms of handling;
f) where the bringing of goods into a free zone or a free warehouse discharges either an inward
processing procedure, a temporary importation procedure, or an transit procedure which itself
discharges one of these procedures, one of the appropriate indications below:
i) Inward Processing/Suspension Goods , Inward Processing/Drawback. Goods”  in red,
or
ii) “Temporary Admission Goods” in red;
g) particulars concerning goods which would not be subject upon release for free circulation or
temporary importation to import duties or commercial policy measures, the use or destination
of which must be checked.
458.4 Where accounts have to be kept for the purposes of a customs procedure, the information
contained in those records need not appear in the stock records.
459. The usual forms of handling referred to in point (b) of the first paragraph of Article 190 of the
Code are those defined in Annex 36.
Section 4
Exit of goods from a free zone or a free warehouse
460. Particulars of the removal of goods from the places used for the activity shall be entered
immediately in the stock records.
461. In the case of the re-exportation of non-Albanian goods, which are not unloaded or which are
transhipped within the meaning of Article 192 (2) of the Code, the notification referred to in Article
197 (3) of the Code shall not be required.
462. A victualling warehouse and a duty free shop may be set up, as a customs warehouse type C,
in a free zone or a free warehouse.
Section 5
Procedures applicable where the inward processing procedure (suspension system) or
procedure for processing under customs control is used in a free zone or free warehouse
463. Processing operations carried out under the inward processing procedure (suspension system)
or the procedure for processing under customs control in a free zone or free warehouse shall not take
place until the authorisation for the procedure in question has been granted. The authorisation shall
specify the free zone or free warehouse where the operations will be carried out.
464. The customs authority shall withhold authorisat ion to use the procedures referred to in this
Section where the necessary guarantees for the proper  conduct of the operations are not afforded. The
customs authorities may withhold authorisation from persons who do not frequently carry out inward
processing operations or processing under customs control.
465.1 The holder of the authorisation shall keep inward processing records or records of processing
under customs control, which shall also contain a reference to the authorisation.G/VAL/N/1/ALB/1
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465.2 For the purpose of drawing up the bill of discharge, a reference to the entries in the records
specified in paragraph 1 shall replace the reference to  the declarations and documents specified in the
bill of discharge.
466. Where goods are placed under the inward processing procedure or the procedure for
processing under customs control at the time when they are brought into the free zone or freewarehouse, the normal procedures laid down in Points 121 to 161 shall apply.
467.1 Where goods already in a free zone or free warehouse are placed under the inward processing
procedure or the procedure for processing under customs control, the normal procedure laid down in
Points 121 to 161 shall apply.
467.2 Reference particulars of the entry in the inward processing records or records of processing
under customs control shall be recorded in the stock records of the free zone or free warehouse.
468.1 The inward processing procedure or procedure for processing under customs control shall be
discharged in respect of the compensating products, processed products or goods in the unaltered state
situated in a free zone or free warehouse by the lodging of declaration in accordance with the normalprocedure laid down in Point 121 to 161 and subsequently entry the particulars in the stock records of
the free zone or free warehouse. Reference particulars of such entry shall also be recorded in the
inward processing records or records of processing under customs control, as the case may be.
468.2 The indications “Inward Processing /Suspension Goods”  in red shall be entered in the stock
records of the free zone or free warehouse.
469.1 Where the inward processing procedure, in respect of the compensating products or goods in
the unaltered state, or the procedure for processing under customs control, in respect of the processed
products or goods in the unaltered state, is discharged at the time of removal from the free zone orfree warehouse by the re-export of those products or goods, the normal procedure laid down for this
purpose shall apply.
469.2 Where the inward processing procedure, in respect of the compensating products or goods in
the unaltered state, or the procedure for processing under customs control, in respect of the processedproducts or goods in the unaltered state, is discharged at the time of removal from the free zone or
free warehouse by the release for free circulation of those products or goods, the normal procedure
laid down for this purpose shall apply.
469.3 Where the inward processing procedure or procedure for processing under customs control is
discharged at the time when the compensating products, processed products or goods in the unaltered
state are removed from the free zone or free warehouse to be entered for a procedure other thanrelease for free circulation or export, the normal procedure laid down for that purpose shall apply.
470. The Albanian status of compensating or processed products or goods in the unaltered state
released for free circulation in or on removal from a free zone or free warehouse shall be certified by
the document referred to in Annex 55, to be issued by the customs authorities.
471. Entries in the inward processing records or records of processing under customs control must
enable the customs authority to verify at any time the exact situation of all goods or products placed
under one of the procedures in question or in the free zone or free warehouse.
472. The General Directorate of Customs may lay down guidelines in the practical application of
the free zone and free warehouse procedure.G/VAL/N/1/ALB/1
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Chapter II
Re-exportation, destruction and abandonment
473. In accordance to Title IV, Ch apter III, S ection 2 of the Code this chapter will lay down
provisions in the implementing of the re-exportation, destruction and abandonment procedures.
474. Where re-exportation is subject to a customs declaration, the provisions regarding export shall
apply, without prejudice to particular provisi ons which may apply when the previous customs
procedure with economic impact is discharged.
475.1 For the purposes of Article 197 (3) of the Code, notification of destruction of goods shall be
made in writing and signed by the person concerned. The single administrative document shall be
used. The notification must be made in sufficient time to allow the customs authorities to supervisethe destruction.
475.2 Where the goods in question are already the subject of a declaration accepted by the customs
authorities, they shall make a reference to the destruction on the declaration and invalidate the
declaration in accordance with Article 91 of the Code. The customs authorities present when thegoods are destroyed shall specify on the form or declaration the type and quantity of any waste or
scrap resulting from the destruction in order to dete rmine the items of charge applicable to them and
to be used when they are assigned another customs-approved treatment or use.
475.3 Paragraph 1 and 2 shall apply “mutatis mutandis”  to goods abandoned to the Exchequer.
476. The General Directorate of Customs may lay down guidelines in the practical application of
the re-exportation, destruction and abandonment procedures.
PART III
EXEMPTIONS
Chapter I
General provisions
477. In accordance to Article 199 of the Code this chapter will lay down provisions in those cases,
owing to special circumstances, relief from import duties shall be granted when goods are released for
free circulation.
478. Relief from import duties shall apply both to goods declared for free circulation coming
directly from other countries and to goods declared for free circulation after having been subject to
another customs procedure.
479. Where relief from import duties is granted conditional upon goods being put to a particular
use by the recipient, only the competent customs authorities of the Republic of Albania may grant this
relief.
480. The competent customs authorities of the Republic of Albania shall take all appropriate
measures to ensure that goods placed in free circulation, where relief from import duties is granted
conditional upon goods being put to a particular use by the recipient, may not be used for other
purposes without the relevant import duties being pa id unless such alternative use is in conformity
with the conditions laid down by this regulation.G/VAL/N/1/ALB/1
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481. Where the same person simultaneously fulfils the conditions required for the grant of relief
from import duties under different provisions of this regulation the provisions in question shall apply
concurrently.
482. Where this regulation provides that the granting of relief shall be subject to the fulfilment of
certain conditions, the person concerned shall, to the satisfaction of the competent customsauthorities, furnish proof that these conditions have been met.
483. In the event of duty-free importation being granted within the limit of an amount determined
in Lek, the sum arrived should be round-off.
484. Nothing in this provisions shall prevent the Republic of Albania from granting:
a) relief pursuant to the Vienna convention on diplomatic relations of 18 April 1961, the Vienna
convention on consular relations of 24 April 1963 or other consular conventions, or the New
York convention of 16 December 1969 on special missions;
b) relief under the customary privileges accorded by virtue of international agreements or
headquarters agreements to which either another country or an international organisation is acontracting party, including the relief granted on the occasion of international meetings;
c) relief under the customary privileges and immunities accorded in the context of international
agreements concluded and the setting up of a cultural or scientific institute or organisation
under international law;
d) relief under the customary privileges and immunities accorded in the context of cultural,
scientific or technical co-operation agreements concluded with other countries;
e) special relief introduced under agreements concluded with other countries and providing for
common measures for the protection of persons or of the environment;
f) special relief introduced under agreements concluded with adjacent countries, justified by the
nature of the frontier-zone trade with the countries in question.
g) relief in the context of agreements entered in to on the basis of reciprocity with other countries
that are contracting parties to the convention on international civil aviation (Chicago 1944)
for the purpose of implementing recommended practices 4.42 and 4.44 in Annex 9 to the
convention.
Chapter II
Special circumstances where relief from import duty shall be granted
Section 1
Personal property belonging to natural persons transferring their normal place
of residence from another country to republic of Albania
485. Subject to Points 486 to 492, personal property imported by natural persons transferring their
normal place of residence from another country to the customs territory of the Republic of Albania
shall be admitted free of import duties. The form “Customs relief for migrants property, form of
assurance”  laid down in Annex 56 should be used.
486. The relief shall be limited to personal property which:G/VAL/N/1/ALB/1
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a) except in special cases justified by the circumstances, has been in the possession of and, in the
case of non-consumable goods, used by the person concerned at his former normal place of
residence for a minimum of six months before the date on which he ceases to have his normal
place of residence in the country of departure;
b) is intended to be used for the same pur pose at his new normal place of residence.
c) in the case of motor vehicles, caravans, vessels and aircraft’s have to fulfil the following
additional conditions:
i) the person concerned has been the registered owner for the motor vehicle, caravan,
vessel or aircraft, where such registration is applicable, for at least 12 months before
moving to the Republic of Albania;
ii) has belonged to the person concerned for at least 12 months before being brought into
the customs territory of the Republic of Albania;
iii) has been used by the person concerned to a normal extent in another country for at
least 12 months before being brought into the customs territory of the Republic of
Albania;
iv) after being granted relief may not be transferred until two years after its submission to
customs clearance unless payment is first made of any customs duty and other taxes
for which relief has been granted.
v) relief from import duties shall be subject to the lodging of a security. The form and
amount shall be determined by the competent customs authorities. The security shall
be released after two years have elapsed following the submission to customsclearance, upon production of satisfactory evidence that the person concerned is and
has been throughout this period of time, the registered owner of the motor vehicle,
caravan, vessel or aircraft, for which relief was granted.
487. Relief may be granted only to persons whose normal place of residence has been outside the
customs territory of the Republic of Albania for a continuous period of at least 12 months. However,
the competent authorities may grant exceptions to th e rule in the first sentence provided that the
intention of the person concerned was clearly to reside outside the customs territory of the Republic of
Albania for a continuous period of at least 12 months and transfers his normal place of residence from
another country to the Republic of Albania as a result of exceptional political circumstances.
488. No relief shall be granted for:a) alcoholic products;b) tobacco or tobacco products;
c) commercial means of transport;
d) articles for use in the exercise of a trade or profession, other than portable instruments of the
applied or liberal arts.
489. Except in special cases, relief shall be granted only in respect of personal property entered for
free circulation within 12 months from the date of establishment, by the person concerned, of his
normal place of residence in the customs territory of the Republic of Albania. The personal property
may be released for free circulation in several sepa rate consignments within the period referred to in
the preceding sentence.
490.1  Until 12 months have elapsed from the date on which its entry for free circulation was
accepted, personal property which has been admitted duty-free may not be lent, given as security,G/VAL/N/1/ALB/1
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hired out or transferred, whether for a consideration or free of charge, without prior notification to the
competent customs authorities.
490.2 Any loan, giving as security, hiring out or transfer before the expiry of the period referred to
in paragraph 1 shall entail payment of the relevant import duties on the property concerned, at the rate
applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type ofproperty and the customs value ascertained or accepted on that date by the competent customs
authorities.
491.1 By way of derogation from Point 489, relief may be granted in respect of personal property
entered for free circulation before the person concerned establishes his normal place of residence in
the customs territory of the Republic of Albania, provided that he undertakes actually to establish his
normal place of residence there within a period of six months. Such undertaking shall be accompaniedby a security, the form and amount of which shall be determined by the competent authorities.
491.2 Where use is made of the provisions of paragraph 1, the period laid down in Point 486 (a)
shall be calculated from the date on which the personal property is brought into the customs territory
of the Republic of Albania.
492. The competent customs authorities may derogate from Points 486(a) and (b), 488(c) and (d)
and 490, when a person has to transfer his normal place of residence from another country to the
customs territory of the Republic of Albania as a result of exceptional political circumstances.
Section 2
Goods imported on the occasion of a marriage
493.1 Subject to Points 494 to 497, trousseaux and household effects, whether or not new,
belonging to a person transferring his or her normal place of residence from another country to thecustoms territory of the Republic of Albania on the occasion of his or her marriage, shall be admitted
free of import duties.
493.2 Subject to the same conditions, presents customarily given on the occasion of a marriage,
which are received by a person fulfilling the conditions laid down in paragraph 1 from persons havingtheir normal place of residence in another country shall also be admitted free of import duties. The
value of each present admitted duty-free may not, however, exceed 50.000 Lek
494. The relief referred to in Point 493 may be granted only to persons:a) whose normal place of residence has been out side the customs territory of the Republic of
Albania for a continuous period of at least 12 months. However, derogation from this rulemay be granted provided that the intention of the person concerned was clearly to reside
outside the customs territory of the Republic of Albania for a continuous period of at least 12
months and transfers his normal place of residence from another country to the Republic of
Albania as a result of exceptional political circumstances;
b) who produce evidence of their marriage.
495. No relief shall be granted for alcoholic products, tobacco or tobacco products.496.1 Save in exceptional circumstances, relief shall be granted only in respect of goods entered for
free circulation:G/VAL/N/1/ALB/1
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a) not earlier than two months before the date fixed for the wedding (in this case the relief shall
be subject to the lodging of appropriate security, the form and amount of which shall be
determined by the competent customs authorities), and
b) not later than four months after the date of the wedding.
496.2 The goods referred to in Point 493 may be released for free circulation in several separate
consignments within the period referred to in paragraph 1 above.
497.1 Until 12 months have elapsed from the date on which their entry for free circulation was
accepted, goods which have been admitted duty-free under Point 493 may not be lent, given as
security, hired out or transferred, whether for a consideration or free of charge, without prior
notification to the competent customs authorities.
497.2 Any loan, giving as security, hiring out or transfer before the expiry of the 12 months period
shall entail payment of the relevant import duties on the goods concerned, at the rate applying on the
date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the
customs value ascertained or accepted on that date by the competent customs authorities.
Section 3
Personal property acquired by inheritance
498.1 Subject to Points 499 to 501, personal property acquired by inheritance, by a natural person
having his normal place of residence in the customs territory of the Republic of Albania shall be
admitted free of import duties.
498.2 For the purposes of paragraph 1, “personal property”  means all the property referred to in
Article 2(12)(a) constituting the estate of the deceased.
499. No relief shall be granted for:a) alcoholic products;
b) tobacco and tobacco products;
c) commercial means of transport;d) articles for use in the exercise of a trade or profession, other than portable instruments of the
applied or liberal arts, which were required for the exercise of the trade or profession of the
deceased;
e) stocks of raw materials and finished or semi-finished products;f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal
family requirements.
500.1 Relief shall be granted only for personal property entered for free circulation not later than
two years from the date on which the person concerned becomes entitled to the property (final
settlement of the inheritance). However, this period may be extended by the competent customs
authorities on special grounds.
500.2 The personal property may be imported in several separate consignments within the period
referred to in paragraph 1.G/VAL/N/1/ALB/1
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501. Points 498 to 500 shall apply “mutatis mutandis”  to personal property acquired by
inheritance by legal persons engaged in a non-profit making activity who are established in the
customs territory of the Republic of Albania.
Section 4
School outfits , scholastic materials and other scholastic household effects
502.1 Outfits, scholastic materials and household effects representing the usual furnishings for a
student's room and belonging to foreign pupils or students coming to stay in the customs territory of
the Republic of Albania for the purpose of studying there and intended for their personal use during
the period of their studies shall be admitted free of import duties.
502.2 For the purposes of paragraph 1:a) “pupil or student”  means any person enrolled in an e ducational establishment in order to
attend full-time the courses offered therein;
b) “outfit”  means underwear or household linen as well as clothing, whether or not new;
c) “scholastic materials”  means objects and instruments (including calculators and typewriters)
normally used by pupils or students for the purposes of their studies.
503. Relief shall be granted at least once per school year.
Section 5
Consignments of negligible value
504.1 Subject to Point 505, any consignments made up of goods of negligible value dispatched
direct from another country to a consignee in the Republic of Albania shall be admitted free of import
duties.
504.2 “Goods of negligible value”  means goods the intrinsic value of which does not exceed a total
of 10 000 Lek per consignment.
505. The relief shall not apply to the following:a) alcoholic products;b) perfumes and toilet waters;
c) tobacco or tobacco products.
Section 6
Goods contained in travellers' personal luggage
506.1 Subject to Points 507 to 510, goods contained in the personal luggage of travellers coming
from another country shall be admitted free of import duties, provided such imports are of a non-
commercial nature.
506.2 For the purposes of paragraph 1:
a) “personal luggage”  means the whole of the luggage which a traveller is in a position to
submit to the customs authorities on his arrival in the customs territory of the Republic of
Albania, as well as any luggage submitted to this same authority at a later date, provided thatG/VAL/N/1/ALB/1
Page 224
evidence can be produced to prove that it was registered, at the time of the traveller's
departure, as accompanied luggage with the company which transported it into the customs
territory of the Republic of Albania from the country of departure. Without prejudice to Point
549(1) (b), portable containers holding fuel shall not constitute personal luggage;
b) “imports of a non-commercial nature”  means imports which:
i) are of an occasional nature, and
ii) consist exclusively of goods for the personal use of the travellers or their families, or
of goods intended as presents; the nature and quantity of such goods should not be
such as might indicate that they are being imported for commercial reasons.
507.1 The relief referred to in Point 506(1) shall, in  respect of the goods listed below, apply subject
to the following quantitative limits per traveller:
a) tobacco products:
- 200 cigarettes, or
- 100 cigarillos (cigars of a maximum weight of three grams each), or
- 50 cigars, or- 250 grams of smoking tobacco, or a proportional assortment of these different
products;
b) alcohol’s and alcoholic beverages:
i) distilled beverages and spirits of an alcoholic strength by volume exceeding 22 %
volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or
ii) distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, sake‚
or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume;
sparkling wines, liqueur wines: two litr es, or a proportional assortment of these
different products and
iii) still wines: two litres;
c) perfumes: 50 grams or toilet waters: 0,25 litre;d) medicinal products: the quantity required to meet travellers personal needs.507.2 No relief for the goods referred to in paragraph 1 (a) shall be granted to travellers under 15
years old.
507.3 No relief for the goods referred to in paragraph 1 (b) shall be granted to travellers under 18
years old.
508. The relief referred to in Point 506 shall be granted up to a total value of 30 000 Lek pertraveller to goods other than those listed in Point 507. This amount is reduced to 15 000 Lek for
travellers under 15 years of age. The Minister of Finance may decide that a special tariff for travellers
can be used in the calculation of import duties for quantities in excess of the quantities mentioned in
Point 507 (1)(a) to (b).
509. Where the total value per traveller of two or more items exceeds the amounts referred to in
Point 508, relief up to those amounts shall be granted for such of the items as would, if imported
separately, have been granted relief, it being understood that the value of an individual item cannot be
split up.
510.1 The Minister of Finance may reduce the value and/or the quantities of goods allowed to enterduty-free if they are imported by:
a) persons residing in the frontier zone,G/VAL/N/1/ALB/1
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b) frontier workers,
c) the crews of means of transport used between other countries and the Republic of Albania.510.2 These restrictions shall not apply where persons having their residence in the frontier zone of
the adjacent country. They shall, however, still apply to frontier workers and to the crew of means of
transport used between other countries and the Republic of Albania where they import goods when
travelling in the course of their work.
510.3 For the purposes of applying the provisions of paragraph 1:a) “frontier zone”  means, without prejudice to existing conventions in this respect, a zone
which, as the crow flies, does not extend more than 10 kilometres from the frontier.
b) “frontier worker”  means any person whose normal activities require that he should go to the
other side of the frontier on his work days.
Section 7
Laboratory animals and biological or chemical substances intended for research
511.1 Relief from import duties shall be granted for animals specially prepared for laboratory use.
511.2 The relief referred to in paragraph 1 shall be limited to animals which are intended for:
a) either public establishments principally engaged in education or scientific research and those
departments of public establishments which are principally engaged in education or scientific
research, or
b) private establishments principally engaged in education or scientific research and authorised
by the competent customs authorities of the Republic of Albania to receive such articles duty-
free.
Section 8
Therapeutic substances of human origin and blood-grouping and
tissue-typing reagents; human organs for transplantation
512.1 Subject to Point 513, the following shall be admitted free of import duties:
a) therapeutic substances of human origin;b) blood-grouping reagents;c) tissue-typing reagents.
d) human organs for transplantation
512.2 For the purposes of paragraph 1:
a) “therapeutic substances of human origin”  means human blood and its derivatives (whole
human blood, dried human plasma, human albumin and fixed solutions of human plasmicprotein, human immunoglobulin and human fibrinogen),G/VAL/N/1/ALB/1
Page 226
b) “blood-grouping reagents”  means all reagents, whether of human, animal, plant or other
origin used for blood-type grouping and for the detection of blood incompatibilities,
c) “tissue-typing reagents”  means all reagents whether of human, animal, plant or other origin
used for the determination of human tissue-types.
513. Relief shall be limited to therapeutic substances of human origin and blood-grouping and
tissue-typing reagents which:
a) are intended for institutions or laboratories approved by the competent customs authorities,
for use exclusively for non-commercial medical or scientific purposes;
b) are accompanied by a certificate of conformity issued by a duly authorised body in the
country of departure;
c) are in containers bearing a special label identifying them.514. Relief shall be limited to human organs for transplantation which:a) are intended for hospitals or other medical institutions, for the exclusive use of transplantation
purposes;
b) are accompanied by a certificate issued by a duly authorised body in the country of departure;c) are in containers bearing a special label identifying them.515. Relief shall include the special packaging essential for the transport of therapeutic substances
of human origin or blood-grouping or tissue-typing reagents or human organs and also any solvents
and accessories needed for their use which may be included in the consignments whether imported
together with the products or separately.
Section 9
Reference substances for the quality control of medicinal products
516. Consignments which contain samples of reference substances approved by the world health
organisation for the quality control of materials used in the manufacture of medicinal products and
which are addressed to consignees authorised by the competent customs authorities of the Republic of
Albania states to receive such consignments free of duty shall be admitted free of import duties.
Section 10
Pharmaceutics products used at international sports events
517. Pharmaceutical products for human or veterinary medical use by persons or animals coming
from other countries to participate in international sports events organised in the customs territory of
the Republic of Albania, shall, within the limits necessary to meet their requirements throughout theirstay in that territory, be admitted free of import duties.G/VAL/N/1/ALB/1
Page 227
Section 11
Goods for charitable organisations, philanthropic organisations or assistance
purposes for charity organisations, religious institutions, public entities
as well as budget funded state entities
518.1 Subject to Points 520 and 521, the following shall be admitted free of import duties, in so far
as this does not give rise to abuses or major distortions of competition:
a) basic necessities imported by charitable, philanthropic or religious organisations, public
entities as well as budget funded state entities approved by the competent customs authorities
for distribution free of charge to needy persons;
b) equipment and office materials sent free of charge, by a person or an organisation established
outside the customs territory of the Republic of Albania, and without any commercial intent
on the part of the sender, to charitable, philanthropic or religious organisations, public entities
as well as budget funded state entities approved by the competent customs authorities, to be
used solely for the purpose of meeting their operating needs or carrying out their charitable or
philanthropic aims.
518.2 For the purposes of paragraph 1 (a),  “basic necessities”  means those goods required to meet
the immediate needs of human beings, e.g. food, medicine, clothi ng and bed-clothes.
519. No relief shall be granted for:a) alcoholic products;b) tobacco or tobacco products;
c) coffee and tea;
d) motor vehicles other than ambulances and other emergency vehicles.520. Relief shall be granted only to organisations the accounting procedures of which enable the
competent customs authorities to supervise their operations and which offer all the guarantees
considered necessary.
521.1 The organisation benefiting from the relief may not lend, hire out or transfer, whether for a
consideration or free of charge, the goods and equipment referred to in Point 529 for purposes other
than those laid down in paragraph 1 (a) and (b) of that point without prior notification to the
competent customs authorities.
521.2 Should goods and equipment be lent, hired out or transferred to an organisation entitled to
benefit from relief pursuant to Points 518 and 520, the relief shall continue to be granted provided the
latter uses the goods and equipment for purposes which confer the right to such relief. In other cases,
loan, hiring out or transfer shall be subject to prior payment of import duties, at the rate applying onthe date of the loan, hiring out or transfer, on the basis of the type of goods or equipment and the
customs value ascertained or accepted on that date by the competent customs authorities.
522.1 Organisations referred to in Point 518 which cease to fulfil the conditions giving entitlement
to relief, or which are proposing to use goods and equipment admitted duty-free for purposes otherthan those provided for by that Point, shal l so inform the competent customs authorities.G/VAL/N/1/ALB/1
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522.2 Goods and equipment remaining in the possession of organisations which cease to fulfil the
conditions giving entitlement to relief shall be liable to the relevant import duties at the rate applying
on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and
equipment and the customs value as ascertained or accepted on that date by the competent customs
authorities.
522.3 Goods and equipment used by the organisation benefiting from the relief for purposes other
than those provided for in Point 518 shall be liable to the relevant import duties at the rate applying on
the date on which they are put to another use, on the basis of the type of goods and equipment and the
customs value as ascertained or accepted on that date by the competent customs authorities.
523. Subject to Points 524 to 528, goods imported by charitable, philanthropic or religious
organisations, public entities as well as budget funded state entities approved by the competentcustoms authorities shall be admitted free of import duties where they are intended:
a) for distribution free of charge to victims of disasters affecting the territory of the Republic of 
Albania; or
b) to be made available free of charge to the victims of such disasters, while remaining the 
property of the organisations in question.
524. No relief shall be granted for materials and equipment intended for rebuilding disaster areas.
525. Relief shall be granted only to organisations the accounting procedures of which enable the
competent customs authorities to supervise their operations and which offer all the guarantees
considered necessary.
526.1 The organisations benefiting from the relief may not lend, hire out or transfer, whether for
consideration or free of charge, the goods referred to in Point 523 under conditions other than those
laid down in that point without prior notification thereof to the competent customs authorities.
526.2 Should goods be lent, hired out or transferred to an organisation itself entitled to benefit from
relief pursuant to Point 523, the relief shall continue to be granted, provided the latter uses the goodsfor purposes which confer the right to such relief. In other cases, loan, hiring out or transfer shall be
subject to prior payment of import duties at the rate applying on the date of the loan, hiring out or
transfer, on the basis of the type of goods and the customs value ascertained or accepted on that date
by the competent customs authorities.
527.1 The goods referred to in Point 523 (b), after they cease to be used by disaster victims, may not
be lent, hired out or transferred, whether for a consideration or free of charge, unless the competent
customs authorities are notified in advance.
527.2 Should goods be lent, hired out or transferred to an organisation itself entitled to benefit from
relief pursuant to Point 523 or, if appropriate, to an organisation entitled to benefit from relief
pursuant to Point 518 (1) (a), the relief shall continue to be granted, provided such organisations use
them for purposes which confer the right to such reli ef. In other cases, loan, hiring out or transfer shall
be subject to prior payment of import duties at the rate applying on the date of the loan, hiring out or
transfer, on the basis of the type of goods and the customs value ascertained or accepted on that date
by the competent customs authorities.
528.1 Organisations referred to in Point 523 which cease to fulfil the conditions giving entitlement
to relief, or which are proposing to use the goods admitted duty-free for purposes other than those
provided for by that Point, shall so inform the competent customs authorities.G/VAL/N/1/ALB/1
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528.2 In the case of goods remaining in the possession of organisations which cease to fulfil the
conditions giving entitlement to relief, when these are transferred to an organisation itself entitled to
benefit from relief pursuant to Point 523 or, if appropriate, to an organisation entitled to benefit from
relief pursuant to Point 518 (1) (a), relief shall continue to be granted, provided the organisation uses
the goods in question for purposes which confer the right to such relief. In other cases, the goods shall
be liable to the relevant import duties at the rate applying on the date on which those conditions ceaseto be fulfilled, on the basis of the type of goods and the customs value ascertained or accepted on that
date by the competent customs authorities.
528.3 Goods used by the organisation benefiting from the relief for purposes other than those
provided for in Point 523 shall be liable to the relevant import duties at the rate applying on the date
on which they are put to another use, on the basis of the type of goods and the customs value
ascertained or accepted on that date by the competent customs authorities.
529.1 Instruments and apparatus intended for medical research, establishing medical diagnoses or
carrying out medical treatment which are donated either by a charitable or philanthropic organisation
or by a private individual to health authorities, hospital departments or medical research institutions
approved by the competent customs authorities of the Republic of Albania to receive such articlesduty free, or which are purchased by such health authorities, hospitals or medical research institutions
entirely with funds supplied by a charitable or philanthropic organisation or with voluntary
contributions, shall be admitted free of import duties, always provided that it is established that:
a) the donation of the instruments or apparatus in question does not conceal any commercial
intent on the part of the donor; and
b) the donor is in no way connected with the manufacturer of the instruments or apparatus for
which relief is requested.
529.2 The relief shall also apply, subject to the same conditions, to:
a) spare parts, components or accessories specifically suitable for the above instruments or
apparatus, provided that these spare parts, components or accessories are imported at the same
time as such instruments and apparatus or, where they are imported subsequently, that theycan be identified as being intended for instruments or apparatus previously admitted duty free;
b) tools to be used for the maintenance, checking, calibration or repair of instruments or
apparatus, provided that these tools are impor ted at the same time as such instruments and
apparatus or, where they are imported subsequently, that they can be identified as being
intended for instruments or apparatus previously admitted duty free.
Section 12
Honorary decorations or awards
530. On production of satisfactory evidence to the competent customs authorities by the persons
concerned, and provided the operations involved are not in any way of a commercial character, thefollowing shall be admitted free of import duties:
a) decorations conferred by governments of other countries on persons whose normal place of
residence is in the customs territory of the Republic of Albania;
b) cups, medals and similar articles of an essentially symbolic nature which, having been
awarded in another country to persons having their normal place of residence in the customs
territory of the Republic of Albania as a tribute to their activities in fields such as the arts, theG/VAL/N/1/ALB/1
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sciences, sport or the public service or as in recognition for merit at a particular event, are
imported into the Republic of Albania by such persons themselves;
c) cups, medals and similar articles of an essentially symbolic nature which are given free of
charge by authorities or persons established in another country to be presented in the customs
territory of the Republic of Albania for the same purposes as those referred to in (b);
d) awards, trophies and souvenirs of a symbolic nature and of limited value intended for
distribution free of charge to persons normally resident in other countries at business
conferences or similar international events; their nature, unitary value or other features, must
not be such as might indicate that they are being imported for commercial reasons.
Section 13
Presents received in the cont ext of international relations
531. Without prejudice, where relevant, to Points 506 to 510, and subject to Points 532 and 533
below, relief shall be granted for goods:
a) imported into the customs territory of the Republic of Albania by persons who have paid an
official visit to another country and who have received them on this occasion as gifts from the
host authorities;
b) imported into the customs territory of the Republic of Albania by persons coming to pay an
official visit in the Republic of Albania and who intend to offer them on that occasion as gifts
to the host authorities;
c) sent as gifts, in token of friendship or goodw ill, by an official body, public authority or group,
carrying on an activity in the public interest which is located in another country, to an officialbody, public authority or group carrying on an activity in the public interest which is located
in the customs territory of the Republic of Albania and approved by the competent customs
authorities to receive such articles free of duty.
532. No relief shall be granted for alcoholic products, tobacco or tobacco products.533. Relief shall be granted only:a) where the articles intended as gifts are offered on an occasional basis,
b) where they do not, by their nature, value or quantity, reflect any commercial interest,
c) if they are not used for commercial purposes.
Section 14
Goods to be used by heads of state
534.1 The following shall be admitted free of import duties, within the limits and under the
conditions laid down by the General Directorate of Customs:
a) gifts to heads of state;b) goods to be used or consumed by heads of state of other countries, or persons officially
representing them, during their official stay in the customs territory of the Republic of
Albania. However, relief may be made subject, by the member state of importation, to
reciprocal treatment.G/VAL/N/1/ALB/1
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534.2 The provisions of the preceding paragraph are also applicable to persons enjoying
prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of state.
Section 15
Goods imported for trade promotion purposes
535.1 Without prejudice to Point 539(1)(a), samples of goods which are of negligible value and can
be used only to solicit orders for goods of the type  they represent with a view to their being imported
into the customs territory of the Republic of Albania shall be admitted free of import duties.
535.2 The competent customs authorities may require that certain articles, to qualify for relief, be
rendered permanently unusable by being torn, perforated, or clearly and indelibly marked, or by anyother process, provided such operation does not destroy their character as samples.
535.3 For the purposes of paragraph 1, “samples of goods"  means any article representing a type of
goods whose manner of presentation and quantity, for goods of the same type or quality, rule out its
use for any purpose other than that of seeking orders.
536. Subject to Point 537, printed advertising matter such as catalogues, price lists, directions for
use or brochures shall be admitted free of import duties, provided that they relate to:
a) goods for sale or hire, orb) transport, commercial insurance or banking services offered by a person established outside
the customs territory of the Republic of Albania.
537. The relief referred to in Point 536 shall be limited to printed advertisements which fulfil the
following conditions:
a) printed matter must clearly display the name of the undertaking which produces, sells or hires
out the goods, or which offers the services to which it refers;
b) each consignment must contain no more than one document or a single copy of each
document if it is made up of several documents. Consignments comprising several copies of
the same document may nevertheless be granted relief, provided their total gross weight does
not exceed one kilogram;
c) printed matter may not be the subject of grouped consignments from the same consignor to
the same consignee.
538. Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by
suppliers to their customers, which, apart from their advertising function, are not capable of being
used otherwise, shall also be admitted free of import duties.
539.1 Subject to Points 540 to 543, the following shall be admitted free of import duties:a) small representative samples of goods manufactured outside the customs territory of the
Republic of Albania intended for a trade fair or similar event;
b) goods imported solely in order to be demonstrated or in order to demonstrate machines and
apparatus, manufactured outside the customs territory of the Republic of Albania and
displayed at a trade fair or similar event;G/VAL/N/1/ALB/1
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c) various materials of little value such as paints, varnishes, wallpaper, etc., used in the building,
fitting-out and decoration of temporary stands occupied by representatives of other countries
at a trade fair or similar event, which are destroyed by being used;
d) printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or
not illustrated, unframed photographs and other articles supplied free of charge in order toadvertise goods manufactured outside the customs territory of the Republic of Albania and
displayed at a trade fair or similar event.
539.2 For the purposes of paragraph 1, “trade fair or similar event”  means:
a) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or
handicrafts;
b) exhibitions and events held mainly for charitable reasons;c) exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or
cultural, or sporting reasons, for religious reasons or for reasons of worship, trade unionactivity or tourism, or in order to promote international understanding;
d) meetings of representatives of international organisations or collective bodies;e) official or commemorative ceremonies and ga therings, but not exhibitions staged for private
purposes in commercial stores or premises to sell goods of other countries.
540. The relief referred to in Point 539(1)(a) shall limited to samples which:a) are imported free of charge as such from other countries or are obtained at the exhibition from
goods imported in bulk from those countries;
b) are exclusively distributed free of charge to the public at the exhibition for use or
consumption by the persons to whom they have been offered;
c) are identifiable as advertising samples of low unitary value;
d) are not easily marketable and, where appropriate, are packaged in such a way that the quantity
of the item involved is lower than the smallest quantity of the same item actually sold on the
market;
e) in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on
the spot at the exhibition;
f) in their total value and quantity, are appropriate to the nature of the exhibition, the number of
visitors and the extent of the exhibitor's participation.
541. The relief referred to in 539(1)(b) shall be limited to goods which are appropriate, in their
total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the
exhibitor's participation.
542. The relief referred to in Point 539(1)(d) shall be limited to printed matter and articles for
advertising purposes which:G/VAL/N/1/ALB/1
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a) are intended exclusively to be distributed free of charge to the public at the place where the
exhibition is held;
b) in their total value and quantity, are appropriate to the nature of the exhibition, the number of
visitors and the extent of the exhibitor's participation.
543. The relief referred to in Point 539(1)(a) and (b) shall not be granted for:
a) alcoholic products;b) tobacco or tobacco products;c) fuels, whether solid, liquid or gaseous.
Section 16
Consignments sent to organisations protecting copyrights or
industrial and commercial patent rights
544. Trademarks, patterns or designs and their supporting documents, as well as applications for
patents for invention or the like, to be submitted to the bodies competent to deal with the protection of
copyrights or the protection of industrial or commercial patent rights , shall be admitted free of import
duties.
Section 17
Tourist information literature
545. The following shall be admitted free of import duties:
a) documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or not
framed, unframed photographs and photographic enlargements, maps whether or not
illustrated, window transparencies, and illustrated calendars) intended to be distributed free of
charge and the principal purpose of which is to encourage the public to visit foreign countries,
in particular in order to attend cultural, tourist, sporting, religious or trade or professionalmeetings or events, provided that such literature contains not more than 25 % of private
commercial advertising matter, excluding all private commercial advertising for Republic of
Albania firms, and that the general nature of its promotional aims is evident;
b) foreign hotel lists and yearbooks published by the official tourist agencies, or under their
auspices, and timetables for foreign transport serv ices, where such literature is intended to be
distributed free of charge and contains not more than 25% of private commercial advertising,
excluding all private commercial advertising for Republic of Albania firms;
c) reference material supplied to accredited representatives or correspondents appointed by
official national tourist agencies and not intended for distribution, viz. yearbooks, lists of
telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of
negligible value, and literature on museums, universities, spas or other similar establishments.
Section 18
Miscellaneous documents and articles
546. The following shall be admitted free of import duties:
a) documents sent free of charge to the public services of the Republic of Albania;G/VAL/N/1/ALB/1
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b) publications of foreign governments and publications of official international bodies intended
for distribution without charge;
c) ballot papers for elections organised by bodies set up in other countries;
d) objects to be submitted as evidence or for like purposes to the courts or other official agencies
of the Republic of Albania;
e) specimen signatures and printed circulars concerning signatures sent as part of customary
exchanges of information between public services or banking establishments;
f) official printed matter sent to the central banks of the Republic of Albania;g) reports, statements, notes, prospectuses, application forms and other documents drawn up by
companies registered in another country and sent to the bearers or subscribers of securities
issued by such companies;
h) recorded media (punched cards, sound recordin gs, microfilms, etc.) used for the transmission
of information sent free of charge to the addressee, in so far as duty-free admission does notgive rise to abuses or to major distortions of competition;
i) files, archives, printed forms and other documents to be used in international meetings,
conferences or congresses, and reports on such gatherings;
j) plans, technical drawings, traced designs, descriptions and other similar documents imported
with a view to obtaining or fulfilling orders  in other countries or to participating in a
competition held in the customs territory of the Republic of Albania;
k) documents to be used in examinations held in the customs territory of the Republic of Albania
by institutions set up in other countries;
l) printed forms to be used as official documents in the international movement of vehicles or
goods, within the framework of international conventions;
m) printed forms, labels, tickets and similar documents sent by transport undertakings or by
undertakings of the hotel industry in another country to travel agencies set up in the customs
territory of the Republic of Albania;
n) printed forms and tickets, bills of lading, way-bills and other commercial or office documents
which have been used;
o) official printed forms from other country or international authorities, and printed matter
conforming to international standards sent for distribution by other country associations to
corresponding associations located in the customs territory of the Republic of Albania;
p) photographs, slides and stereotype mats for photographs, whether or not captioned, sent to
press agencies or newspaper or magazine publishers.
q) tax and similar stamps proving payment of charges in other countries.r) banknotes and coins that are legal tender, sent to banks or state bodies in the Republic of
Albania.G/VAL/N/1/ALB/1
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Section 19
Ancillary materials for the stowage and protection
of goods during their transport
547. The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics
which are used for the stowage and protection - including heat protection - of goods during theirtransport from another country to the customs territory of the Republic of Albania, not normally
reusable, shall be admitted free of import duties.
Section 20
Litter, fodder and feedingstuffs fo r animals during their transport
548. Litter, fodder and feeding stuffs of any desc ription put on board the means of transport used
to convey animals from another country to the customs territory of the Republic of Albania for the
purpose of distribution to the said animals during the journey shall be admitted free of import duties.
Section 21
Fuel and lubricants present in land motor vehicles
549.1 Subject to the provisions of Points 550 to 553:
a) fuel contained in the standard tanks of private and commercial motor vehicles and motor
cycles entering the customs territory of the Republic of Albania
b) fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a
maximum of 10 litres per vehicle and without prejudice to national provisions on the holding
and transport of fuel;
shall be admitted free of import duties.
549.2 For the purposes of paragraph 1:a) “commercial motor vehicle”  means any motorised road vehicle (including tractors with or
without trailers) which by its type of construction and its equipment is designed for and
capable of transporting, whether for payment or not:
i) more than nine persons including the driver,
ii) goods,
iii) and any road vehicle for a special purpose other than transport as such;
b) “private motor vehicle”  means any motor vehicle not covered by the definition set out in (a);
c) “standard tanks”  means: the tanks permanently fixed by the manufacturer to all motor
vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel
to be used directly, both for the purpose of propulsion and, where appropriate, for the
operation, during transport, of refrigeration systems and other systems. Gas tanks fitted tomotor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems
with which the vehicle may be equipped shall also be considered to be standard tanks.
550. As regards the fuel contained in the standard tanks of commercial motor vehicles, the General
Directorate of Customs may limit application of the relief to 200 litres per vehicle and per journey.
551. The General Directorate of Customs may limit the amount of duty-free fuel allowed in the
case of:G/VAL/N/1/ALB/1
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a) commercial motor vehicles engaged in intern ational traffic into their frontier zone to a
maximum depth of 25 km as the crow flies, provided such journeys are made by persons
residing in the frontier zone,
b) private motor vehicles belonging to persons residing in the frontier zone specified in Point
510(3).
552. Fuel admitted duty-free under Points 549 to 551 may not be used in a vehicle other than that
in which it was imported nor be removed from that vehicle and stored, except during necessary repairs
to that vehicle, nor be transferred, whether for a consideration or free of charge, by the person
benefiting from the relief. Non-compliance with the preceding paragraph shall give rise to application
of the import duties relating to the products in question at the rate in force on the date of such non-compliance, on the basis of the type of goods and the customs value ascertained or accepted on that
date by the competent customs authorities.
553. The relief referred to in Point 549 shall also  apply to the lubricants present in the motor
vehicles and required for their normal operation during the journey in question.
Section 22
Materials for the construction, upkeep or ornamentation of
memorials to, or cemeteries for, war victims
554. Goods of every description, imported by organisations authorised for this purpose by the
competent customs authorities, to be used for the construction, upkeep or ornamentation of cemeteries
and tombs of, and memorials to, war victims of other countries who are buried in the customs territory
of the Republic of Albania, shall be admitted free of import duties.
Section 23
Coffins and funerary urns and ornamental funerary articles
555. The following shall be admitted free of import duties:
a) The coffins containing bodies and urns containing the ashes of deceased persons, as well as
the flowers, funeral wreaths and other ornamental objects normally accompanying them;
b) flowers, wreaths and other ornamental objects brought by persons resident in other countries
attending a funeral or coming to decorate graves in the customs territory of the Republic of
Albania, provided that the value of these items are less than 10.000 LEK.
Section 24
Machinery and other equipment for us e in a free zone or free warehouse
imported by persons licensed to operate in a free zone or free warehouse
556. In accordance with the provisions of the Law on Free Zones and without prejudice to the
measures in force in the in the Republic of Albania with regard to industrial and commercial policy,and subject to Points 557 to 559, machinery and other equipment for permanent use in a free zone or
free warehouse, shall be admitted free of import duties when imported by persons licensed in
accordance with the provisions of the Law on Free Zones.
557. Relief shall be limited to machinery and other equipment which:a) are intended for permanent use in a free zone or free warehouse;G/VAL/N/1/ALB/1
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b) are intended to be used by the licensed person;
c) are appropriate to the nature and size for the activity carried out by the licensed person558. No relief shall be granted for:
a) means of transport which are not of the nature of instruments of production or of the service
industry;
b) supplies of all kinds intended for human consumption;c) fuel and stocks of raw materials or finished or semi-finished products;
559.1 Until 36 months have elapsed from the date on which their entry for free circulation was
accepted, machinery and other equipment which have been admitted duty-free may not be lent, given
as security, hired out or transferred, whether for a consideration or free of charge, without prior
notification to the custom authorities supervising the free zone or free warehouse .
559.2 Any loan, giving as security, hiring out or transfer before the expiry of the period referred to
in paragraph 1 shall entail payment of the relevant import duties on the goods concerned, at the rate
applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of
goods and the customs value ascertained or accepted on that date by the custom authorities
supervising the free zone or free warehouse.
559.3 Removal from the free zone or free warehouse shall entail payment of the relevant import
duties on the goods concerned, at the rate applying on the date of removal on the basis of the type of
goods and the customs value ascertained or accepted on that date by the custom authorities
supervising the free zone or free warehouse.
Section 25
Final provisions
560. The General Directorate of Customs may lay down guidelines in the practical application of
exemption procedures.
PART IV
RETURNED GOODS
Title 1
Returned goods
561. In accordance to Title VI, Chapter II of the Code this Title will lay down provisions in the
implementing of returned goods procedure.
562.1 In accordance with Article 200 (2) (b) of the Code, goods which have been the subject of a
measure involving their exportation to another country shall be exempt from import duties if the
goods:
a) could not be entered for free circulation in the country to which they were sent on account of
laws in force in that country;
b) were returned by the consignee as being defective or not in accordance with the provisions of
the contract relating to them;G/VAL/N/1/ALB/1
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c) were reimported into the customs territory of the Republic of Albania because they could not
be used for the purposes intended owing to other circumstances outside the exporter's control.
562.2 The circumstances referred to in paragraph 1 (c) shall include the following:a) goods returned to the customs territory of the Republic of Albania following damage
occurring before delivery to the consignee, eith er to the goods themselves or to the means of
transport on which they were carried;
b) goods originally exported for the purposes of consumption or sale in the course of a trade fair
or similar occasion which have not been so consumed or sold;
c) goods which could not be delivered to the consignee on account of his physical or legal
incapacity to honour the contract under which the goods were exported;
d) goods which, because of natural, political or social disturbances, could not be delivered to
their consignee or which reached him after the mandatory delivery date stipulated in the
contract under which the goods were exported;
e) fruit and vegetables, exported and sent for sale on consignment, but which were not sold in
the market of the country of destination.
562.3 The goods referred to in paragraph 1 shall not be exempt from import duties unless they are
entered for free circulation in the customs territory of the Republic of Albania within twelve months
of the date of completion of the customs formalities relating to their exportation.
563. Returned goods shall be exempt from import duties even where they represent only a
proportion of the goods previously exported from the customs territory of the Republic of Albania. 
The same applies where the goods consist of parts or accessories belonging to machines,
instruments, apparatus or other products previously exported from the customs territory of the
Republic of Albania.
564.1 By way of derogation from Article 201 of the Code, returned goods in one of the following
situations shall be exempt from import duties:
a) goods which, after having been exported from the customs territory of the Republic of
Albania, have received no treatment other than  that necessary to maintain them in good
condition or handling which alters their appearance only;
b) goods which, after having been exported from the customs territory of the Republic of
Albania, received treatment other than that necessary to maintain them in good condition or
handling other than that altering their appearance, but which proved to be defective or
unsuitable for their intended use, provided that  one of the following conditions is fulfilled:
i) such treatment or handling was applied to  the goods solely with  a view to repairing
them or restoring them to good condition,
ii) their unsuitability for their intended use became apparent only after such treatment or
handling had commenced.
564.2 Where returned goods have undergone treatment or handling permitted under paragraph 1 (b)
and such treatment would have rendered them liabl e to import duties if they had come under outward
processing arrangements, the rules in force for charging duty under the said arrangements shall apply.G/VAL/N/1/ALB/1
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564.3 However, if goods have undergone an operation consisting of repair or restoration to good
condition which became necessary as a result of unforeseen circumstances which arose outside the
customs territory of the Republic of Albania, this being established to the satisfaction of the customs
authorities, relief from import duties shall be grante d provided that the value of the returned goods is
not higher, as a result of such operation, than their value at the time of export from the customs
territory of the Republic of Albania.
564.4 For the purposes of paragraph 3:a) “repair or restoration to good condition which became necessary”  means: any operation to
remedy operating defects or material damage suffered by goods while they were outside the
customs territory of the Republic of Albani a, without which the goods could no longer be
used in the normal way for the purposes for which they were intended;
b) the value of returned goods shall be considered not to be higher, as a result of the operation
which they have undergone, than their value at the time of export from the customs territory
of the Republic of Albania, when the operat ion does not exceed that which is strictly
necessary to enable them to continue to be us ed in the same way as at that time. When the
repair or restoration to good condition of goods necessitates the incorporation of spare parts,
such incorporation shall be limited to those part s strictly necessary to enable the goods to be
used in the same way as at the time of export.
565.1 The following shall be accepted as returned goods:a) goods for which the following documents are produced in support of the declaration for
release for free circulation:
i) copy No 3 of the export declaration returned to the exporter by the customs
authorities, or a copy of such document certified true by the said authorities; or
ii) where evidence available to the customs authorities at the customs office of
reimportation or ascertainable by them from the person concerned indicates that the
goods declared for free circulation were originally exported from the customs
territory of the Republic of Albania, and at that time satisfied the conditions foracceptance as returned goods, the documents referred to at (i) shall not be required.
b) goods covered by an ATA carnet issued in the Republic of Albania. These goods may be
accepted as returned goods, within the limits laid down by Article 200 of the Code, even
when the validity of the ATA carnet has expired. In all cases, the formalities discharging the
ATA Carnet shall be carried out.
565.2 Paragraph 1 (a) shall not apply to the international movement of packing materials, means of
transport or certain goods admitted under specific customs arrangements where autonomous or
conventional provisions lay down that customs documents are not required in these circumstances.
Nor shall it apply in cases where goods may be declared for release for free circulation orally or by
any other act.
565.3 Where they consider it necessary, the customs authorities at the customs office of
reimportation may ask the person concerned to submit additional evidence, in particular for the
purposes of identification of the returned goods.
566. At the request of the customs authorities at the customs office of reimportation, the customs
authorities at the customs office of exportation sh all communicate to the former all the information atG/VAL/N/1/ALB/1
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their disposal to enable them to determine whether the goods meet the conditions necessary to benefit
from the provisions of this part.
567. The General Directorate of Customs may lay down guidelines in the practical application of
the return goods procedure.
Title 2
Products of sea-fishing and other products taken
from the sea by Albanian fishing vessels
568. In accordance to Title VI, Chap ter III of the Code this Title will lay down provisions in the
implementing of the exemption from import duties for products of sea-fishing and other products
taken from the sea.
569.1 Exemption from import duties for the products referred to in Article 203 (a) of the Code can
only be granted if the products fulfil the following conditions:
a) are unloaded from the Albanian fishing vessel which made the catch;b) are processed on board an Albanian factory ship and the catch have been made by an
Albanian fishing vessel.
569.2 For products to be released for free circulation in the Republic of Albania, the master of the
Albanian vessel making the catch shall certify the particulars concerning the catch. If the catch has
been processed on board, the master of the vessel shall also declare which vessel made the catch.
569.3 For the purposes of paragraphs 1 to 2, the meaning of “Albanian fishing vessel”  and
“Albanian factory ship”  shall be:
a) “Albanian fishing vessel” means a vessel which is listed and registered in the customs
territory of the Republic of Albania and, flies the flag of the Republic of Albania, catches
products of sea-fishing and, as the case may be, processes them on board;
b) “Albanian factory ship”  means a vessel which is listed or registered in the customs territory
of the Republic of Albania and, flies the flag of the Republic of Albania and does not catch
products of sea-fishing but does process such products on board.
569.4 In order to ensure that paragraphs 1 to 3 are complied with, the customs authorities may
perform any checks and controls they deem necessa ry in checking that information provided are
accurate.
570. The General Directorate of Customs may lay down guidelines in the practical application of
the exemption from import duties for products of sea-fishing and other products taken from the sea.
PART V
CUSTOMS DEBT
Title 1
General provisions
571. In accordance to Title VII, of the Code this Part will lay down provisions in the implementing
of the customs debt.G/VAL/N/1/ALB/1
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Title 2
Security
572.1 The types of security other than cash deposits or guarantors, within the meaning of Articles
208, 209 and 210 of the Code, and the cash deposit or the submission of securities for which the
customs authorities may opt even if they do not comply with the conditions laid down in Article 209(1) of the Code, shall be as follows:
a) the creation of a mortgage, an antichresis or other right deemed equivalent to a right
pertaining to immovable property;
b) the cession of a claim, the pledging, with or without surrendering possession, of goods,
securities or claims or, in particular, a savings bank book;
c) the assumption of joint contractual liability for the full amount of the debt by a third party
approved for that purpose by the customs authorities and, in particular, the lodging of a bill of
exchange the payment of which is guaranteed by such third party;
d) a cash deposit or security deemed equivalent thereto in a currency other than Albanian LEK;
e) participation, subject to payment of a contribution, in a general guarantee scheme
administered by the customs authorities.
572.2 The circumstances in which and the conditions under which recourse may be had to the types
of security referred to in paragraph 1 shall be determined by the customs authorities.
573. Where security is given by making a cash deposit, no interest thereon shall be payable by the
customs authorities.
Title 3
Incurrence of the debt
Chapter I
Failures which have no significant effect on the operation
of temporary storage or of the customs procedure
574.1 The following failures shall be considered to have no significant effect on the correct
operation of the temporary storage or customs procedure in question within the meaning of Article
219 (1) of the Code, provided:
a) they do not constitute an attempt to remove the goods unlawfully from customs supervision,
b) they do not imply obvious negligence on the part of the person concerned, andc) all the formalities necessary to regularise the situation of the goods are subsequently carried
out:
574.2 The failures referred to in paragraph 1 are as follows:a) exceeding the time limit allowed for assignment of the goods to one of the customs-approved
treatments or uses provided for under the temporary storage or customs procedure in question,
where the time limit would have been extended had an extension been applied for in time;G/VAL/N/1/ALB/1
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b) in the case of goods placed under a transit procedure, exceeding the time limit for
presentation of the goods to the office of destination, where such presentation takes place
later;
c) in the case of goods placed in temporary storage or under the customs warehousing
procedure, handling not authorised in advance by the customs authorities, provided suchhandling would have been authorised if applied for;
d) in the case of goods placed under the temporary importation procedure, use of the goods
otherwise than as provided for in the auth orisation, provided such use would have been
authorised under that procedure if applied for;
e) in the case of goods in temporary storage or placed under a customs procedure, unauthorised
movement of the goods, provided the goods can be presented to the customs authorities at
their request;
f) in the case of goods in temporary storage or placed under a customs procedure, removal of the
goods from the customs territory of the Republic of Albania or their entry into a free zone orfree warehouse without completion of the necessary formalities;
g) in the case of goods eligible on release for free circulation for the total or partial relief from
import duties referred to in Article 165 of the Code, the existence of one of the situations
referred to in Article 219 (1) (a) or (b) of the Code while the goods concerned are intemporary storage or under another customs procedure before being released for free
circulation;
h) in the case of inward processing operations carried out on an ongoing basis, the failure to
request renewal of the requisite authorisation even though the conditions for its issue havebeen met.
575. The customs authorities shall consider a customs debt to have been incurred under Article 219
(1) of the Code unless the person who would be the debtor establishes that the conditions set out in
Point 574 are fulfilled.
576. The fact that the failures do not give rise to a customs debt shall not preclude the application
of provisions of criminal law in force or of provisions allowing cancellation and withdrawal of
authorisations issued under the customs procedure in question.
Chapter II
Natural wastage
577.1 For the purposes of Article 221 of the Code, the customs authorities shall, at the request of the
person concerned, take account of the quantities missing wherever it can be shown that the losses
observed result solely from the nature of the goods and not from any negligence or manipulation on
the part of that person.
577.2 In particular, negligence or manipulation shall mean any failure to observe the rules for
transporting, storing, handling, working or processing the goods in question imposed by the customs
authorities or by normal practice.G/VAL/N/1/ALB/1
Page 243
Chapter III
Goods in special situations
578. The presentation of a customs declaration for the goods in question, or any other act having
the same legal effects, and the production of a document for endorsement by the competent
authorities, shall be considered as removal of goods from customs supervision within the meaning ofArticle 218 (1) of the Code, where these acts have the effect of wrongly conferring on them the
customs status of Albanian goods.
579. Without prejudice to the provisions laid down concerning prohibitions or restrictions which
may be applicable to the goods in question, where a customs debt on importation is incurred pursuant
to Articles 217, 218, 219 or 220 of the Code and the import duties have been paid, those goods shall
be deemed to be Albanian goods without the need for a declaration for entry into free circulation.
580. The confiscation of goods pursuant to Article 246 (c) and (d) of the Code shall not affect the
customs status of the goods in question.
581.1 Non-Albanian goods which have been abandoned to the Exchequer or seized or confiscated
shall be considered to have been entered for the customs warehousing procedure.
581.2 The goods referred to in paragraph 1 may be sold by the customs authorities only on the
condition that the buyer immediately carries out the formalities to assign them a customs-approved
treatment or use. Where the sale is at a price inclusive of import duties, the sale shall be considered asequivalent to release for free circulation, and the customs authorities themselves shall calculate the
duties and enter them in the accounts. In these cases, the sale shall be conducted according to the
procedures in force in the Republic of Albania.
581.3 Where the customs administration decides to deal with the goods referred to in paragraph 1
otherwise than by sale, it shall immediately carry out the formalities to assign them one of the
customs-approved treatments or uses laid down in Article 8 (15) (a), (b), (c) and (d) of the Code.
Title 4
Recovery of the amount of the customs debt
582. There shall be no post-clearance recovery of import duties or export duties where the amount
per recovery action is less than 1.500 LEK.
583. The customs authorities shall themselves decide not to enter uncollected duties in the
accounts:
a) in cases in which preferential tariff treatment has been applied in the context of a tariff quota,
a tariff ceiling or other arrangements when entitlement to this treatment had been ended at the
time of acceptance of the customs declaration without that fact having been published before
the release for free circulation of the goods in question or, where such fact is not published,
having been made known in an appropriate manner in the Republic of Albania, the personliable for payment for his part having acted in good faith and complied with all the provisions
laid down by the legislation in force as regards the customs declaration;
b) in cases in which they consider that the conditions laid down in Article 235 (2) (b) of the
Code are fulfilled, provided that the amount not collected from the operator concerned inrespect of one or more import or export operations but in consequence of a single error is less
than 300.000 LEK;G/VAL/N/1/ALB/1
Page 244
584.1 The customs authorities shall suspend a debtor's obligation to pay the duties until such time as
they have taken a decision on a request described in (a) to (c) below, provided that, where the goods
are no longer under customs supervision, security is lodged for the amount of those duties, and that:
a) in cases where a request for invalidation of a declaration has been presented, this request is
likely to be met;
b) in cases where a request has been presented for remission pursuant to Article 249 of the Code
in conjunction with Article 235 (2) (b) of the Code or where a declaration is invalidated after
the goods have been released or where the custom authorities sell the goods, the customs
authorities consider that the conditions laid dow n in the relevant provision may be regarded as
having been fulfilled;
c) in cases other than those referred to under  (b), a request has been presented for remission
pursuant to Article 249 of the Code and the following conditions have been fulfilled;
i) where the customs authorities have good reasons to believe that the disputed decision
is inconsistent with customs legislation; or
ii) that irreparable damage is to be feared for the person concerned
It shall not be necessary to require a security where such requirement would be likely, owing
to the debtor's circumstances, to cause serious economic or social difficulties.
584.2 In cases where goods in one of the circumstances referred to in the second indent of Article
246 (c) of the Code or in Article 246 (d) of the C ode are seized, the customs authorities shall suspend
the debtor's obligation to pay the duties if they consider that the conditions for confiscation may be
regarded as having been fulfilled.
Title 5
Repayment or remission of import or export duties
Chapter I
Implementing provisions relating to Articles 249 to 252 of the Code
Section 1
Application
585.1 Application for repayment or remission of impor t or export duties, hereinafter referred to as
“application for repayment or remission”,  shall be made by the person who paid or is liable to pay
those duties, or the persons who have taken over his rights and obligations. Application for repayment
or remission may also be made by the representative of the person or persons referred in the firstsentence.
585.2 Without prejudice to export goods on which export duties were levied at their time of export
from the customs territory of the Republic of Albania, application for repayment or remission shall be
made, in one original and one copy, on a form conforming to the specimen and provisions in Annex57. However, application for repayment or remission may also be made, at the request of the person
or persons referred to in paragraph 1, on plain paper, provided it contains the information appearing in
the said Annex.
586.1 Applications for repayment or remission, accompanied by the documents referred to in
Article 18 (1) of the Code, must be lodged with the customs office of entry in the accounts; the said
office shall transmit it immediately after acceptance to the decision-making customs authority if it is
not itself designated as such.G/VAL/N/1/ALB/1
Page 245
586.2 The customs office referred to in paragraph 1 shall enter the date of receipt on the original and
the copy of the application. It shall return the copy  to the applicant. Where the application is made on
plain paper, the said customs office shall acknowledge receipt in writing to the applicant.
587. An application relating to goods in respect of which an import or export licence was produced
when the relevant customs declaration was lodged must also be accompanied by certification issued
by the authorities responsible for issuing such li cence attesting that the necessary steps have been
taken to cancel the effects of the said licence. Such certification shall not be required, however:
a) where the customs authority to which the applic ation is submitted itself issued the licence in
question,
b) where the ground relied upon in support of the application is a substantive error that has no
effect on the attribution of the licence in question.
588.1 The customs office of entry in the accounts may accept an application not containing all the
information provided for on the form in Annex 57. Ho wever, the application must contain at least the
information to be entered in boxes 1 to 3 and 7.
588.2 Where paragraph 1 is applied, the said customs office shall set a time limit for the supply of
any missing particulars and/or documents.
588.3 Where the time limit set by the customs office pursuant to paragraph 2 is not observed, the
application shall be considered to have been withdrawn. The applicant shall be informed of this
immediately.
589.1 For returned goods on which export duties were levied at the time of their export from the
customs territory of the Republic of Albania, repayment or remission of these duties shall be subject
to the presentation to the customs authorities of a request accompanied by:
a) the document issued as evidence of payment, where the amounts concerned have already been
collected;
b) the original, or the copy certified by the customs office of reimportation, of the declaration for
free circulation relating to the returned goods. This document shall bear the following
endorsement made by the customs office of reimportation: “Goods admitted as returned
goods under Article 200 (2) (b) of the Code”  in red.
c) the copy of the export declaration returned to the exporter at the time of completion of the
export formalities for the goods, or a copy thereof certified by the customs office of
exportation.
d) where the decision-making customs authority is already in possession of the particulars
contained in one or more of the declarations referred to at (a), (b) or (c) above, the declarationor declarations concerned need not be produced.
589.2 The request referred to in paragraph 1 must be lodged with the customs office of entry in the
accounts within 12 months of the date of acceptance of the export declaration.G/VAL/N/1/ALB/1
Page 246
Section 2
Procedure for granting repayment or remission
590.1 The decision-making customs authority may authorise completion of the customs formalities
to which any repayment or remission may be subject before it has ruled on the application for
repayment or remission. Such authorisation shall be entirely without prejudice to its decision on theapplication.
590.2 Without prejudice to paragraph 1 and until a decision has been taken on the application for
repayment or remission, the goods in respect of which repayment or remission of duties has been
requested may not be transferred to a location other than that specified in the said application unless
the applicant notifies in advance the customs office of entry in the accounts, which shall in turn
inform the decision-making customs authority.
591. Where an application for repayment or remission relates to a case where supplementary
information must be obtained or where the goods must be examined in order to ensure that the
conditions for repayment or remission laid down in the Code and in this Title are satisfied, the
decision-making customs authority shall adopt the measures necessary to that end, if necessary byrequesting the assistance of the supervising customs office, specifying the nature of the information to
be obtained or of the checks to be carried out. The supervising customs office shall comply promptly
with this request and shall forward the information obtained and the results of the checks carried out
to the decision-making customs authority within 30 days.
592.1 When the decision-making customs authority possesses all the necessary particulars, it shall
give its decision in writing on the application for repayment or remission in accordance with Article
18 (2) and (3) of the Code.
592.2 Where the application is approved, the decision shall include all the particulars necessary for
its implementation. Depending on the circumstances, some or all of the following particulars shall
appear in the decision:
a) the information necessary for identifying the goods to which it applies;
b) the grounds for repayment or remission of the import or export duties and a reference to the
corresponding article of the Code and, where appropriate, the corresponding point of this
Title;
c) the use to which the goods may be put or the destination to which they may be sent,
depending on the possibilities available in the particular case under the Code and where
appropriate on the basis of a specific authorisation by the decision-making customs authority;
d) the time limit for completion of the formalities to which repayment or remission of the import
or export duties is subject;
e) a statement indicating that the import or export  duties will not be repaid or remitted until the
implementing customs office has informed the decision-making customs authority that theformalities to which repayment or remission is subject have been completed;
f) particulars of any requirements to which the goods remain subject pending implementation of
the decision;
g) a notice informing the recipient that he mu st give the original of the decision to the
implementing customs office of his choice when presenting the goods.G/VAL/N/1/ALB/1
Page 247
593.1 The implementing customs office shall take steps to ensure:
a) where appropriate, that the requirements in the decision approving repayment or remission are
met,
b) that in all cases the goods are actually used in the manner or sent to the destination specified
in the decision to repay or remit import or export duties.
593.2 Where the decision specifies that the goods may be placed in a customs warehouse, a free
zone or a free warehouse, and the recipient avails himself of this opportunity, the necessary
formalities must be carried out with the implementing customs office.
593.3 When the implementing customs office has satisfied itself that the conditions set out in
paragraph 1 are fulfilled, it shall send a certificate to the decision-making customs authority certifying
that the conditions set in the decision are fulfilled.
594. A decision-making customs authority having approved an application for repayment or
remission of duties shall repay or remit such du ty only after receiving the certificate from the
implementing customs office.
595. Where the request for repayment or remission is based on the existence, at the time when the
declaration of release for free circulation was accepted, of a reduced or zero rate of import duty on the
goods under a tariff quota, a tariff ceiling or other preferential tariff arrangements, repayment orremission shall be granted only on condition that, at the time of lodging the application for repayment
or remission accompanied by the necessary documents:
a) in the case of a tariff quota, its volume has not been exhausted,
b) in other cases, the rate of duty normally due has not been re-established. If the conditions laid
down in the preceding paragraph are not fulfilled, repayment or remission shall nevertheless
be granted where the failure to apply the reduced or zero rate of duty to the goods was the
result of an error on the part of the customs authorities themselves and the declaration for free
circulation contained all the particulars and was accompanied by all the documents necessaryfor application of the reduced or zero rate.
596. Where a certificate of origin, movement certificate or other appropriate document is produced
in support of an application for repayment or remission, indicating that the imported goods were
eligible, at the time of acceptance of the declaration for free circulation, for preferential tariff
treatment, the decision-making customs authority sh all grant such application only where it is duly
established:
i) that the document thus produced refers specifically to the goods in question and that
all the conditions relating to acceptance of the said document are fulfilled,
ii) that all the other conditions for the granting of the preferential tariff treatment are
fulfilled.
Repayment or remission shall take place upon presentation of the goods. Where the goods
cannot be presented to the implementing customs office, the latter shall grant repayment or remission
only where it has information indicating unequivocally that the certificate or document produced post-
clearance applies to the said goods.
597. Import duties shall not be repaid or remitted under Article 251 of the Code where:G/VAL/N/1/ALB/1
Page 248
a) the defective nature of the goods was taken into consideration in drawing up the terms of the
contract, in particular the price, under which the goods were entered for a customs procedure
involving the obligation to pay import duties,
b) the goods are sold by the importer after it has been ascertained that they are defective or do
not comply with the terms of the contract.
598.1 Without prejudice to Point 604(1)(c), the decision-making customs authority shall set a
deadline, no later than two months from the date of notification of the decision to repay or remit
import duties or export duties, for completion of the customs formalities to which the repayment or
remission of duties is subject.
598.2 Failure to observe the deadline shall result in loss of entitlement to repayment or remission
except where the person concerned by the decision proves that he was prevented from meeting this
deadline by unforeseeable circumstances or force majeure.
599. Where destruction of the goods authorised by the decision-making customs authority
produces waste or scrap, such waste or scrap shall be regarded as non-Albanian goods once a decision
has been taken accepting the application for repayment or remission.
600. Where the authorisation referred to in Article 251 (2) (b) of the Code is granted, the customs
authorities shall take all necessary steps to ensure that goods placed in a customs warehouse, free zone
or free warehouse may subsequently be recognised as non-Albanian goods.
601. Where it is not the complete article that is exported, re-exported or destroyed or assigned to
another authorised customs treatment or use, but one or more parts or components of that article, the
amount to be repaid or remitted shall be the difference between the amount of import duties on the
complete article and the amount of import duties which would have been chargeable on the remainderof the article if the latter had been entered in the unaltered state for a customs procedure involving the
obligation to pay such duties on the date on which the complete article was so entered.
602. The amount referred to in Article 253 of the Code is hereby set at 1.500 LEK.
Chapter II
Specific provisions relating to the application of Article 252 of the Code
603. Without prejudice to other situations to be considered case by case by the Minister of
Finance, where the decision-making customs authority establishes that an application for repayment
or remission submitted to it under Article 252 (2) of the Code:
a) is based on grounds corresponding to one of the circumstances referred to in Points 604 to
607, and that these do not result from deception or obvious negligence on the part of the
person concerned, it shall repay or remit the amount of import duties concerned.
b) “the person concerned”  shall mean the person or persons referred to in Point 585(1), or their
representatives, and any other person who was involved with the completion of the customs
formalities relating to the goods concerned or gave the instructions necessary for the
completion of these formalities,
c) is based on grounds corresponding to one of the circumstances referred to in Point 608, it
shall not repay or remit the amount of import duties concerned.
604.1 Import duties shall be repaid or remitted where:G/VAL/N/1/ALB/1
Page 249
a) non-Albanian goods placed under a customs procedure involving total or partial relief from
import duties goods or released for free circulation with favourable tariff treatment by reason
of their end-use are stolen, provided that the goods are recovered promptly and placed again
in their original customs situation in the state they were in when they were stolen;
b) non-Albanian goods are inadvertently withdrawn from the customs procedure involving total
or partial relief from the said duties under which they had been placed, provided that, as soonas the error is found, they are placed again in their original customs situation in the state they
were in when they were withdrawn;
c) goods originally released for free circulation are subsequently returned to their non-Albanian
supplier, under the outward processing arrangements, to enable him - free of charge - to
eliminate defects existing prior to the release of the goods (even if found after release of the
goods) or to bring them into line with the provisions of the contract under which they werereleased for free circulation, and the said supplier decides to keep the goods permanently
because he is unable to remedy the defects or because it would not be economic to do so;
d) a judicial body has forbidden the marketing of an item previously entered for a customs
procedure obliging the person concerned to pay import duties under normal conditions, andthe said item is re-exported from the customs territory of the Republic of Albania or destroyed
under the control of the customs authorities, provided it is established that the item in
question has not actually been used in the Republic of Albania;
e) goods, sent through an express courier, have been entered for a customs procedure involving
the obligation to pay such duties by a declarant empowered to do so on his own initiative and,
through no fault of the declarant, it has not been possible to deliver them to the consignee;
f) the goods have been addressed to the consignee in error by the consignor;
g) the goods are found to be unsuitable for the use for which the consignee intended them
because of an obvious factual error in his order;
h) after having been released for a customs procedure involving the obligation to pay import
duties, the goods are found not to have complied, at the time of their release, with the rules inforce concerning their use or marketing and therefore cannot be used for the purpose intended
by the consignee;
i) the use of the goods by the consignee for the purpose intended is prevented or substantially
restricted as a result of measures of general scope taken, after the date of release for a customs
procedure involving the obligation to pay import duties, by an authority or other body having
the appropriate power of decision;
j) total or partial import duty relief applied for by the person concerned in accordance with
existing provisions cannot, through no fault of the person concerned, be granted by the
customs authorities, because of tariff quotas, ceilings or anti dumping measures, and the
customs authorities accordingly enter in the accounts the import duties which have becomedue,
k) the goods reached the consignee after the binding delivery dates stipulated in the contract
under which they were entered for a customs procedure involving the obligation to pay import
duties, the application for repayment or remission must be lodged within three days from therelease of the goods;G/VAL/N/1/ALB/1
Page 250
l) it has not been possible to sell the goods in the customs territory of the Republic of Albania
and they are delivered free of charge to international charity organisations:
i) carrying out their activities in another country, provided that they are represented in
the Republic of Albania, or
ii) carrying out their activities in the customs territory of the Republic of Albania,
provided that they are eligible for relief in the case of importation for free circulation
of similar goods from other countries;
m) the customs debt has been incurred otherw ise than under Article 216 of the Code and the
person concerned is able to produce a certificate of origin, a movement certificate (EUR 1 and
similar certificates) or other appropriate document showing that if the imported goods had
been entered for free circulation they would have been eligible for or preferential tariff
treatment, provided the other conditions referred to in Point 595 were satisfied.
604.2 Without prejudice to paragraph 3, repayment or remission of import duties in the cases
referred to in paragraph 1 (d) to (l) shall, except where the goods are destroyed by order of a public
authority or delivered free of charge to charitie s carrying out their activities in the Republic of
Albania, be conditional upon their re-export from the customs territory of the Republic of Albaniaunder the supervision of the customs authorities. If requested, the decision-making authority shall
permit re-export of the goods to be replaced by their destruction or by placing them, with a view to re-
export, under the transit procedure, under the customs warehousing arrangements, or in a free zone or
free warehouse. However, concerning the cases referred to in paragraph 1 (e), (g) and (j), the
decision-making authority may, if requested, permit re-export of the goods to be replaced by placingthem under the customs warehousing arrangements, or in a free zone or free warehouse. Goods to be
assigned one of these treatments shall be considered to be non-Albanian goods. In this case, the
customs authorities shall take all requisite measures to ensure that the goods placed in a customs
warehouse, in a free zone or in a free warehouse may later be recognised as non-Albanian goods.
604.3 In the cases referred to in paragraph 1 (f), repayment or remission of import duties shall be
conditional on re-export of the goods to the original supplier or to another address specified by him.
604.4 In addition, the supervising customs office must be satisfied that the goods have been neither
used nor sold before their re-exportation.
605.1 Import duties shall be repaid or remitted where:a) goods entered in error for a customs procedure involving the obligation to pay import duties
have been re-exported from the customs territory of the Republic of Albania without having
been previously entered for the customs procedure under which they should have been placed,
provided the other conditions laid down in Article 250 of the Code have been met;
b) the goods have been re-exported or destroyed in accordance with Article 251 (2) (b) of the
Code without customs supervision, provided the other conditions laid down in the said Article
have been met;
c) the goods have been re-exported or destroyed without customs supervision in accordance with
Point 604 (1) (d) to (l), provided the other co nditions laid down in Point 604(2) and (4) have
been met.
605.2 Repayment or remission of import duties in the circumstances referred to in paragraph 1 shall
be conditional on:
a) production of all the evidence needed to enable the decision-making customs authority to
satisfy itself that the goods in respect of which repayment or remission is requested:G/VAL/N/1/ALB/1
Page 251
i) have actually been re-exported from the customs territory of the Republic of Albania,
or
ii) have been destroyed under the supervision of authorities or persons empowered to
certify such destruction officially;
b) the return to the decision-making customs authority of any document certifying the Republic
of Albania status of the goods in question under cover of which the said goods may have left
the customs territory of the Republic of Albania, or the presentation of whatever evidence the
said authority considers necessary to satisfy itself that the document in question cannot be
used subsequently in connection with any importation of goods into the Republic of Albania.
606.1 For the purposes of Point 605(2):
a) the evidence needed to enable the decision-maki ng customs authority to satisfy itself that the
goods in respect of which repayment or remission is requested have actually been re-exported
from the customs territory of the Republic of Albania shall consist of the presentation by the
applicant of:
i) the original or a certified copy of the declaration for export of the goods from the
customs territory of the Republic of Albania, and
ii) certification by the customs office through which the goods actually left the customs
territory of the Republic of Albania.
Where such certification cannot be produced, proof that the goods have left the customs
territory of the Republic of Albania may be presented in the form of:
a) certification by the customs office in the c ountry of destination confirming that the goods
have arrived, or
b) the original or a certified copy of the customs declaration for the goods made in the country of
destination.
These documents must be accompanied by administrative and commercial documentation
enabling the decision-making customs authority to check that the goods exported from the customs
territory of the Republic of Albania are the same as those which had been declared for a customsprocedure involving the obligation to pay import duties, namely:
- the original or a certified copy of the declaration for the said procedure, and
- where this is considered necessary by the decision-making customs authority,
commercial or administrative documents (such as invoices, dispatch details, transit
documents or health certificates) containing a full description of the goods (trade
description, quantities, marks and other identifying particulars) which were presentedwith the declaration for the said procedure or with the export declaration from the
customs territory of the Republic of Albania, as the case may be;
c) the evidence needed to enable the decision-maki ng customs authority to satisfy itself that the
goods in respect of which repayment or remission is requested have actually been destroyedunder the supervision of authorities or persons authorised to certify officially such destruction
shall consist of the presentation by the applicant of:
- a report or declaration of destruction drawn up by the authorities under whose
supervision the goods were destroyed, or a certified copy thereof, or
- a certificate drawn up by the person authorised to certify destruction, accompanied by
evidence of his authority.G/VAL/N/1/ALB/1
Page 252
These documents shall contain a sufficiently full description of the destroyed goods (trade
description, quantities, marks and other identifying particulars) to enable the customs authorities to
satisfy themselves, by means of comparison with the particulars given in the declaration for a customs
procedure involving the obligation to pay import duties and the accompanying commercial documents
(invoices, dispatch details, etc.), that the destro yed goods are those which had been declared for the
said procedure.
606.2 Where the evidence referred to in paragraph 1 is insufficient to allow the decision-making
customs authority to take a decision on the case submitted to it in full knowledge of the facts, or
where certain evidence is not available, such evidence may be supplemented or replaced by any other
documents considered necessary by the said authority.
607.1 For returned goods in respect of which an export duty was levied when they were exported
from the customs territory of the Republic of Albania, entry for free circulation shall give the right to
repayment of the amounts levied.
607.2 Paragraph 1 shall apply only to goods which are in one of the following situations:
a) could not be entered for free circulation in the country to which they were sent on account of
laws in force in that country;
b) were returned by the consignee as being defective or not in accordance with the provisions of
the contract relating to them;
c) were reimported into the customs territory of the Republic of Albania because they could not
be used for the purposes intended owing to other circumstances outside the exporter's control.
607.3 The circumstances referred to in paragraph 2 (c) shall include the following:
a) goods returned to the customs territory of the Republic of Albania following damage
occurring before delivery to the consignee, eith er to the goods themselves or to the means of
transport on which they were carried;
b) goods originally exported for the purposes of consumption or sale in the course of a trade fair
or similar occasion which have not been so consumed or sold;
c) goods which could not be delivered to the consignee on account of his physical or legal
incapacity to honour the contract under which the goods were exported;
d) goods which, because of natural, political or social disturbances, could not be delivered to
their consignee or which reached him after the mandatory delivery date stipulated in the
contract under which the goods were exported;
e) fruit and vegetables, exported and sent for sale on consignment, but which were not sold in
the market of the country of destination.
607.4 It must be proved to the satisfaction of the customs office where the goods are declared for
release for free circulation that the goods are in one of the situations referred to in Article 200 (2) (b)of the Code.
607.5 Paragraph 1 shall apply even where the returned goods constitute only a proportion of the
goods previously exported from the customs territory of the Republic of Albania.
608. Import duties shall not be repaid or remitted where the only grounds relied on in the
application for repayment or remission are, as the case may be:G/VAL/N/1/ALB/1
Page 253
a) re-export from the customs territory of the Republic of Albania of goods previously entered
for a customs procedure involving the obligation to pay import duties, for reasons other than
those referred to in Articles 250 or 251 of the Code or in Points 604 or 605, notably failure to
sell;
b) destruction, for any reason whatsoever, save in the cases expressly provided for by Albanian
legislation, of goods entered for a customs procedure involving the obligation to pay import
duties after their release by the customs authorities;
c) presentation, for the purpose of obtaining preferential tariff treatment of goods declared for
free circulation, of documents subsequently found to be forged, falsified or not valid for that
purpose, even where such documents were presented in good faith.
609.1 Where the decision-making customs authority to which an application for repayment or
remission under Article 252 (2) of the Code has been submitted cannot take a decision on the basis of
Point 603, but the application is supported by evidence which might constitute a special situation
resulting from circumstances in which no deception or obvious negligence may be attributed to the
person concerned, the decision making custom authority shall transmit the case to the DirectorGeneral of Customs to be settled under the procedure laid down for such cases. In all other cases, the
decision-making customs authority shall refuse the application.
609.2 The case sent to the Director General of Customs shall include all the facts necessary for a
full examination of the case presented. It shall also  include a statement, signed by the applicant for
repayment or remission, certifying that he has read the case and stating either that he has nothing to
add or listing all the additional information that he considers should be included. Should it be found
that the information supplied by the decision making customs authority is not sufficient to enable a
decision to be taken on the case concerned in full knowledge of the facts, the Director General of
Customs may ask for additional information to be supplied.
609.3 Without awaiting completion of the procedure laid down, the decision-making customs
authority may, if requested, permit the customs formalities relating to the re-export or destruction of
the goods to be carried out before the Director General of Customs has given a ruling on the
application in question. Such permission shall be entirely without prejudice to the final decision onthe application.
610. The Director General of Customs shall decide whether or not the special situation which has
been considered justifies repayment or remission. That decision shall be taken within 90 days of the
date on which the case is received by the Director General of Customs. Where the Director General of
Customs has found it necessary to ask for additional information from the decision making customs
authority in order to reach its decision, the 90 days shall be extended by a period equivalent to thatbetween the date the Director General of Customs sent the request for additional information and the
date it received that information.
611.1 The decision making customs authority shall be notified of the decision taken by the Director
General of Customs as soon as possible and in any event within 10 days of the expiry of the time limitset to reach such a decision.
611.2 Where it is established by the decision that the circumstances under consideration justify
repayment or remission, the Director General of Customs may, under conditions which it shall
determine, authorise the decision making customs authority to repay or remit duties in cases involvingcomparable issues of fact and of law.G/VAL/N/1/ALB/1
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612. If the Director General of Customs fails to take a decision within the time limit set to reach
such a decision, or fails to notify a decision to the decision making customs authority within the time
limit set, the decision-making customs authority shall grant the application.
Chapter III
Final provisions
613.  The General Directorate of Customs may lay down guidelines in the practical application of
the customs debts.
PART VI
FINAL PROVISIONS
614. The following Regulation and Directives shall be repealed:
as well as any law or provision which does not comply with this Implementing Provisions.
615.1 All references to a Point or a paragraph without further specification within this Implementing
provisions are referring to the corresponding Point or paragraph in this Implementing provisions.When referring to Articles in other legislations the reference specifies in which legislation the referred
Article is included.
615.2 References to the provisions repealed shall be understood as referring to this Regulation.
616. This Regulation shall enter into force on
It shall apply from 15 May 1999.
This Regulation shall be binding in its entirety and directly applicable in the Republic of Albania.G/VAL/N/1/ALB/1
Page 255
Subject: Instructions on the Customs Value
TO ALL THE CUSTOMS HOUSES
Attached you will find the Instructions on the Customs Houses that will be of assistance in
applying correctly the Customs Code and the Implementing provisions regarding the Customs Value.
These instructions are clear and the concept of the Customs Value, the present situation as
well as the methods of customs evaluation and the hierarchy of their application and the
documentation required for this purpose are illustrated with practical examples.
The Head of the Customs Houses should take such measures that these instructions are
discussed in short training with all the staff.  G/VAL/N/1/ALB/1
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MINISTRY OF FINANCE
GENERAL DIRECTORATE OF CUSTOMS
INSTRUCTION
No.6, dated 8.10.1999
INSTRUCTION ON THE
ORGANIZATION OF CUSTOMS V ALUE GROUP
Based on articles 33 to 40 of the Custom s Code, approved by Law no.8449, dated 27.01.1999
and modified by Law no.8473, dated 14.04.1999.
Based on points 54 to 81 of the Implementing Pr ovisions of the Customs Code, approved by
the Decision of the Council of Ministers no.205, dated 13.04.1999;
Based on the Order of the Minister of Finance no.3612, dated 21.07.1999; The General
Director of Customs
INSTRUCTS
1. In order to help the customs offices for an accurate implementation of the legislation on
customs value, the Customs Value Group is created at  the Directory of Origin, Value and Tariff. This
Group has the following responsibilities:
a) collects all the necessary information to the customs for the verification of customs value.
These information can be received from:
- the data base at the Directory of Investigation and Intelligence, the Statistics
Directorate
        - the Chamber of Commerce of exporting Countries or other similar institutions the
Bilateral Administrative Assistance Agreements the information supplied by CAM-Albania other international organizations.
b) collects all the information related to the Albanian market prices for products that are the
most sensitive and subject of possible under-valuation.
c) supplies all the customs offices with a list of information referred to in letter a) and b ). This
list shall be updated on monthly basis.
Mrs. Liliana Alimeta shall be responsible for organizing this Group assisted by the Cam-
Albania expert Ms. Vicky Zarianopoulou. Two othe r member of this group shall be appointed by
another act.
2. The Investigation and Intelligence Directorate shall be responsible for creating a data base for
the management of the files on customs violations and the relevant inquiries (including a-posteriori
controls) as well as for the collaboration with the Value Office for updating the information referred
to in point 1. Such Directory shall also be resp onsible for sending immediately to all the interested
offices, the results of the a- posteriori controls carried out in cooperation with the customs authorities
of foreign exporting countries or exporting companies.G/VAL/N/1/ALB/1
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3. At all customs houses, within the Office for the Documentary and Physical Controls, a Sector
for the Verification of the Customs Value shall be created. Such office, created of a proper number of
officials appointed by the Chief of Customs, shall examine the customs declarations related to the
foreign goods placed under a customs procedure. The sector mentioned above shall make the
examination of declarations with the only view of  verifying the customs value, while the accuracy of
the other data indicat~n the declaration shall be verified by the officials of the Documentary andPhysical Controls delegated by the Chief of the said office.
When a physical control is necessary for the verification of the customs value then an officer
appointed by the Customs Value Group shall take part in this control together with the officers of the
physical control.
For the verification of the customs value, ther e shall be applied the rules provided by the
Customs Code and its Implementing provisions, as well as the above mentioned Order of the Minister
of Finance.
4. As specified in the Order of the Minister of Finance no.3612 dated 21.07.1999, guarantees
shall be asked only if it has not been possible to determine the customs value after applying all thevaluation methods including the deduction method. If the customs authorities make any intervention
to the customs value then the information regarding these cases shall be sent within the same day to
the Customs Value Group at the General Directorate.
5. Regarding the system of guarantees, the Directory of Investigation and Intelligence as soon as
it receives the answer from the group of control, created at CAM-Albania or other sources of
information coming from different investigations, sends all the documentation to the concerned
customs office indicating the measures to be taken. Regarding the requests for controls, for which no
answer is given within the established period of 3 months, the Directory of Investigation and
Intelligence sends the relevant file to the Customs Value Group, which has to express its own opinionon the accuracy of the invoice sent for controls. It is not possible to proceed with the application of
article 34 in cases when the officers of the customs office have doubts regarding the truth or the
accuracy of the invoice produced. The opinion of the Value Office, which is binding, shall be sent to
the Directory of Investigation and Intelligence, which shall notify the related customs office
indicating the measures to be taken.
6. The Director General should be informed immediately about any possible problems related to
the application of this Instruction.
7. This Instruction shall come into force immediately.
ARDIAN MACI
DIRECTOR GENERALG/VAL/N/1/ALB/1
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MINISTRY OF FINANCE
CUSTOMS ADMINISTRATION
INSTRUCTION
Nr. 6/1, dated 09.12.1999
FOR SOME PROBLEMS REGARDING THE CUSTOMS VALUATION
Based on Articles 33 to 40 of the Customs Code, approved by Law 8473, of 27.01.1999, and
changed by Law 8449, of 14.09.1999;
Based on Articles 54 to 81 of the Implementing Provisions of the Cust oms Code, approved by
Decision No.205, of 13.04.1999;
Based on the Order of the Minister of Finance Prot. No.3612, of21.07.1999;Considering the Instruction No.6, of 08.10.1999 of the Director General;Considering that verifications made at customs offices revealed that the legislation on
customs value is not applied accurately, bringing grave damages for reaching the revenue plan due tobe collected from import duties;
The Director General of Customs
INSTRUCTS
1. All the customs offices are obliged to respect rigorously the provisions established in
paragraph 3 of the Instruction of the Director General of Customs No.6, of 06.10.1999, “For the
organization of the customs value group". In particular, the group for determining the customs value
should control, very carefully, all the documentatio n presented together with the customs declaration,
and whenever having suspicions about the accuracy of the value, should ask for supplementary
information or other documents like for example: contracts, copies of bank transactions, confirmation
of orders, etc. In any case, when for some types of goods it is difficult to ascertain the customs value
based  on the documents presented, the respective customs officials should make a physical
examination of the goods before determining the ex act value. In order to identify possible under-
valuations and in order to enable the determination of the customs value at the moment of
importation, the customs officials of the   above mentioned group may use the Value Reference File
prepared by the Joint , Value Group at the General Directorate of Customs.
2. As provided in point 3 of the above mentioned Instruction, all the customs offices are obliged
to sent daily to the Joint Value Group  for the cust oms value, the attached list filled in with all the
corrections to the customs value made during the previous day, at the following fax numbers:04244875 or 04257169.
3. The Chiefs of customs houses are responsible for the accurate application of the provisions
referred to in paragraphs I and 2 of  the provisions referred to in paragraphs 1 and 2 of this instruction.
4. The Joint Group for the Customs Value at the General Directorate of Customs,  with the assistance
of the Mobile Groups and the Group for "a-posteriori" controls shall be in charge for updating by the
15th of December 1999 the Value Reference Files and to send it to all the customs offices. BesidesG/VAL/N/1/ALB/1
Page 259
this, the said Group shall be responsible for updating on monthly basis the above mentioned file and
sending it to all the customs offices.
5. The Internal Audit Directory shall make controls at the customs offices for  controlling the
accurate application of this instruction and for preparing the  weekly reports for the International
Monetary Fund.
6. The non-application of the terms of this Instruction by the persons concerned  shall be
considered very grave disciplinary violation and shall be immediately  reported to the Disciplinary
Commission for the application of the disciplinary measures.
7. This Instruction comes into force immediately.G/VAL/N/1/ALB/1
Page 260
FORM FOR THE COLLECTION OF
INFORMATION FOR UPDATING THE V ALUE REFERENCE FILE
Kind of information requested
The data received
Remarks and explanatory notes measures.
Code CNDescription Origin
Trade mark or the producers name
Goods
Type of packing Measuring unit
Quantity of packing Quality
Delivery term
Number of declarationMeasuring unit in the invoice Quantity in the invoice Currency
Declared price
Corrected priceG/VAL/N/1/ALB/1
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MINISTRY OF FINANCE
Customs Administration
General Directorate Of Customs
                                      Address: Rruga Sami Frasheri, Tirana , Albania, Tel 439 20, 439 21 Fax 439
23
INSTRUCTION
No. 6/2, dated 20.12.1999 ,
ON "THE WAY HOW TO UTILIZE THE V ALUATION REFERENCE FILES"
Based on the articles 33 to 40 of the Customs Code as well as on the points 54 to 81 of the
Implementing Provisions;
Taking into the consideration the instruction No. 6, dated 8.10.1999 and no. 6/1, dated
9.12.1999 issued by the Director General of Customs as well as the order of the Minister of FinanceProt. No.3612 dated 21.07.1999.
In order to make possible the uniform application of the dispositions regarding  the customs
valuation allover the customs territory of the Republic of Albania;
The Director General of Customs:
INSTRUCTS
Field of utilization:1. The Valuation Reference Files (VRF) will be utilized to determine at the; moment of import
the customs value of imported goods if all the other methods of valuation detailed in Article 34 and 35
of the Customs Code are  examined and found inapplicable.
2. Reference values provided for in VRF will be considered information of confidential nature.
They will be utilized exclusively only by the customs officials that make up the customs valuationteams having initially the main scope of the verification if the declared value is on the acceptable
limits, and further, if it is necessary as there is no other alternative, for the determination of the
customs value as provided for in paragraph 1.
3. Valuation Reference Files will comprise two parts: a) VRF for goods other than vehicles
(Chapter 87) b) VRF for vehicles
Utilization method of VRF for goods other than vehicles;4. VRF for goods with the exception of vehicles are provided for in the material attached to this
instruction and will be updated every month on the basis of data from stock exchange of goods;
invoices of import goods verified and considered as genuine; adjustments done to the values declared
in application of deductive method ( article 35(2) a).G/VAL/N/1/ALB/1
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5. Based on tariff code, where the goods are declared by the declarant, the official of the
customs valuation teams might be oriented in the first column of VRF with the inscription "Code" to
find easily "the area" where it is found the reference value on the basis of which can be examined the
declared value. Attention should be paid as the code in VRF is simply given to be oriented in the list
and not for intention of tariff classification.
6. After "the area" to which we may refer for the verification of the declared value is
determined, we look to find, if it is possible, the description which can refer to the goods under
examination, and latter based on the origin or the derivation of the goods, it is requested if there is any
data regarding the relevant country . Latter in the data referred above can be looked, if it is possible,
for the trademark or the denomination of the item followed by other data available related to the
goods under examination, until we can find a value to which we can refer in order to examine thereliability of the declared customs value or that ma y be used to determine the customs value if there is
no other alternative provided for in the provisions in force.
7. In cases when it is not possible to find a reference value coinciding to a certain item, the
highest average reference value that can be found in "th e  area" where the said item is included will be
used as a reference value.
VRF for vehicles
8. The reference values provided from the relevant markets in the specialized publications,
especially those used, as QuatroRoute (Italy), Tuttotrasporti (Italy), Euro Tax(EU), Zwacke(Germany)
will be used as reference values for vehicles.
9. Whatever being the way of form presentation of charts, in various publications, in principle,
the reference value of a vehicle will be found based on the trademark, model and year ofmanufacturing. The value applied for the determination of the customs value should not be less than
70% of the reference value found in the chart. The aforesaid reduction is carried out by taking into
consideration various payments included in the value of the vehicle, but which are deduced in case of
export, for example the Value Added Tax, etc.
10. Regarding the vehicles manufactured prior to the earliest year present in  VRF and for this
reason this is not present as a model, as a reference value will  be used 60% of the reference value
provided for in the chart for the earliest if  year of the most similar model. 11. Without prejudice to
points 8, 9, 10, the customs value of vehicles will not ,.: be lower than that determined below:
a) vehicles( up to 10 people) 200000 Lek
b ) microbuses and buses( over 10 people) 400 000 Lekc) vans and trucks up to 3.5 tons 400000 Lek d) trucks over 3.5 tons 500000 Lek 12. The letter
(f) in the instruction no 12. The letter (f) in the instruction no. 2  of the Director General of
Customs dated 24.05.1999 is abrogated.
VRF administration
13. The VRF updating will be completed by the last working day of every month under the
responsibility of the Customs Valuation Team and will be " available to sectors of value verification
in the customs branches by the 5
th of the coming month. The new reference values will be utilized, for
the intentions detailed in paragraph 1 and 2, starting from the 6-th of the next month, along with thenew exchange rate (article 40(3) of the Customs Code).G/VAL/N/1/ALB/1
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14. As it is mentioned above, VRF will be reserved only for official utilization. For this reason
any unauthorized reproduction, especially of VRF for goods other than vehicles, is forbidden. After
the completion of the updating process by the team, VRF will be multiplied only in 20 copies, under
the responsibility of the team leader, a copy of which will be provided to every sector of value
verification in every customs branch. The offici als of the sector of value verification are not
authorized to reveal the information of VRF and should use them only for the intentions detailed in
paragraph 1 and 2.
15. The Heads of Customs Houses are responsibl e for the implementation of this instruction.
This instruction comes into effect immediately.
Director
Petrit Ago
__________