G/VAL/N/1/ALB/1
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Chapter VIII
Co-operation with the police
20.1 Inside the customs area and customs surveillance area, the customs authorities are solely
responsible for the application of rules laid down in the present Code and its Implementing provisions
and other rules whose application is assigned to the customs authorities.
20.2 The Directory of Anti-Smuggling of the operational and investigative Department is
responsible for the co-ordination of the customs activity with the police, especially with the border
police, and with other control agencies inside and outside the customs and surveillance areas referred
to in paragraph 1.
21. In accordance with Article 11, paragraph 7 and 8 of the Code, customs and police authorities
must offer, upon explicit request of one or both, mutual assistance in performing controls related to
their competence.
Title 3
Decisions and Binding tariff information
Chapter I
Decisions
22. Where a person making a request for a decision is not in position to provide all the documents
and information necessary to give a ruling, the customs authorities shall provide the documents andinformation at their disposal.
23. A decision concerning security favourable to a person who has signed an undertaking to pay
the sums due at the first written request of the customs authorities, shall be revoked where the said
undertaking is not fulfilled.
24. A revocation shall not affect goods which, at the moment of its entry into effect, have already
been placed under a procedure by virtue of the revoked authorisation.
However, the customs authorities may require that such goods be assigned to a permitted customs-
approved treatment or use within the period, which they shall set.
Chapter II
Procedure for obtaining binding tariff information-
Notification of information to applicants
25.1 Applications for binding tariff information shal l be made in writing either to the competent
customs authority in which the information is to be used, or to the competent customs authority withinthe area of which the applicant is established. Su ch competent customs authority shall transmit the
application for binding tariff information to the General Directorate of Customs within two days from
the date of acceptance.
25.2 An application for binding tariff information shall relate to only one type of goods.25.3 Applications shall include the following particulars:a) the holder’s name and address;
b) the name and address of the applicant where that person is not the holder;G/VAL/N/1/ALB/1
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c) the harmonised nomenclature in which the goods are to be classified. Where an applicant
wishes to obtain the classification of goods in one of the nomenclatures referred to in Article
28 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make
express mention of the nomenclature in question;
d) a detailed description of the goods permitting their identification and the determination of
their classification in the customs nomenclature;
e) the composition of the goods and any methods of examination used to determine this, where
the classification depends on it;
f) any samples, photographs, plans, catalogues or other documents available which may assist
the customs authorities in determining the correct classification of the goods in the customs
nomenclature, to be attached as annexes;
g) the classification envisaged;h) agreement to supply a translation of any attached document in the Albanian language if
requested by the customs authorities;
i) any particulars to be treated as confidential;j) indication by the applicant whether to his knowledge binding tariff information for identical
or similar goods has already been applied for or issued in Albania;
k) acceptance that the information supplied may be stored on a database of the General Customs
Directorate; however, apart from Article 25 of the Code, the provisions governing the
protection of information in force shall apply.
25.4 Where the customs authorities consider that the application does not contain all the particulars
they require to give an informed opinion, they shall ask the applicant to supply the missing
information.
25.5 The General Customs Directorate is entitled to issue binding tariff information.26.1 Binding tariff information shall be notified to the applicant in writing as soon as possible. If it
has not been possible to notify binding tariff in formation to the applicant within two months of
acceptance of the application, the General Directorate of Customs shall contact the applicant to
explain the reason of the delay and indicate when they expect to be able to notify the information.
26.2 Binding tariff information shall be notified by means of a form confirming to the specimen
shown in Annex 2. The notification shall indicate what particulars are to be considered as having been
supplied on a confidential basis. The possibility of appeal referred to in Articles 19 and 20 of the Code
shall be mentioned.
Chapter III
Provisions applying in the event of inconsistencies in
binding tariff information
27. Where the General Customs Directorate finds that different binding tariff information exists
in respect of the same goods it shall if necessary adopt a measure to ensure the uniform application ofthe customs nomenclature.G/VAL/N/1/ALB/1
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Chapter IV
Legal effect of binding tariff information
28.1 Without prejudice to Articles 17 and 89 of the Code, binding tariff information may be
invoked only by the holder.
28.2 The customs authorities may require the holder, when fulfilling customs formalities, to inform
the customs authorities that he is in possession of binding tariff information in respect of the goods
being cleared through customs.
28.3 The holder of binding tariff information may use it in respect of particular goods only where
it is established to the satisfaction of the customs authorities that the goods in question conform in all
respects to those described in the information presented.
29.1 Upon adoption of one of the acts or measures referred to in Article 22 (5) of the Code, the
customs authorities shall take the necessary steps to ensure that binding tariff information shall
thenceforth be issued only in conformity with the act or measure in question.
29.2 For the purposes of paragraph 1 above, the date to be taken into consideration shall be as
follows:
- for the regulations provided for in Article 22 (5) (a) of the Code concerning  amendments to
the customs nomenclature, the date of their applicability,
- for the regulations provided fo r in (b) of the same Article and paragraph and establishing or
affecting the classification of goods in the customs nomenclature, the date of their entry in
force .
- for the measures provided for in (b) of the same Article and paragraph, concerning
amendments to the explanatory notes to the Nomenclature of the Harmonised System, thedate of their entry in force .
Title 4
Right of representation
30.1 In applying Article 17 of the Code, all indirect representation must be performed only by
authorised Customs Agents.
30.2 As Customs Agents are considered the natural persons, licensed by the General Directorate of
Customs, to fulfil customs formalities.
30.3 Customs Agents may be organised in Custom Agencies as a legal person, whose main activity
concerns the performance of all customs formalities for every kind of customs procedure in the name
of his own but on behalf of other persons.
30.4 Starting from the date in which the Code enters into force, Customs Agents registered in the
proper records kept by the General Directorate of Customs, may be conferred the right of indirect
representation.
30.5 The license to act as Customs Agent may be issued to a natural person that meet the following
requirements:
a) Albanian citizenship;
b) University degree;G/VAL/N/1/ALB/1
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c) is deemed as reliable by the Customs Administration;
d) pass the test referred to in Point 32 below;e) lodge a security equal to 5 million Lek with the Customs Administration in accordance with
Articles 204 to 215 of the Code.
30.6 The license to act as a customs agent may be issued also to a natural person working for a
legal person.
a) The natural person has in these cases to meet the following conditions:
i) Albanian citizenship;
ii) University degree;iii) is deemed as reliable by the Customs Administration;
iv) pass the test referred to in Point 32 below.
b) The legal person has in these cases to meet the following conditions:
i) is deemed reliable by the Customs Administration;ii) show a copy of the Court decision registering him as a legal person;
iii) show a copy of his licence for exercising his profession issued by the tax authorities;
iv) lodge a security equal to 10 million Lek in accordance with Articles 204 to 215 of the
Code.
30.7 Persons who have previously committed, intentionally or repeatedly, violations of any
customs or fiscal rules as well as not being in volved in any business committing such violations or
have been convicted of penal offences shall not be eligible to obtain a license to act as a custom agent.
31. The Director General of Customs grants the license on permanent term to act as a Customs
Agent when all conditions are fulfilled.
32.1 The application for the license to work as a Customs Agent is presented to the General
Directorate of Customs. The application must be in writing and accompanied by the documents
required in accordance with Point 30 paragraph 5 and 6. The documents must be presented to theGeneral Directorate of Customs no later than 15 days before the date of the test.
32.2 The tests to obtain the license as a customs agent are organised two times a year in the months
June and December by the General Directorate of Customs and consist of a written test regarding the
theoretical knowledge and the practical application of customs legislation.
32.3 The commission that conducts the tests is appo inted by the Minister of Finance and headed by
the Director General of Customs and consists of the Head of the Customs Procedure and Tax
collection Directory or the Head of one of the Sections within that Directory and two Heads of
Custom Houses.
32.4 The Director General of Customs grants the license to act as a Customs Agent for those
applicants that passes the test and fulfils all other conditions stated within one month from the date
when all conditions have been fulfilled. Each approved customs agent is given an individual
identification number.
33.1 Custom agents and/or their companies can employ assisting staff to help them carrying out
customs formalities. The assisting staff must be authorised by the General Directorate of Customs and
fulfil the following conditions:G/VAL/N/1/ALB/1
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a) Albanian citizenship;
b) is more than 23 years of age;c) is deemed as reliable by the customs administration;
d) pass the test referred to in paragraph 2 below.
33.2 The test that the assisting staff must pass is organised in a way decided in guidelines issued by
the General Directorate of Custom.
33.3 The assistant staff are not allowed to sign any customs declaration, this can only be done by
an authorised customs agent. All customs documents signed by a customs agent must be endorsedwith his personal stamp. The stamp should have the name of the agent, the name of the legal
company, if applicable and his identification number.
33.4 The custom agent have, without prejudice to  the staffs own legal responsibility, full
responsibility for all actions taken by his staff whilst fulfilling customs formalities.
34. The customs administration will provide the Customs Agents and their assisting staff with the
proper ID card which must be shown by them at the customs offices whenever and everywhere they
are exercising their activity. The form and content of the ID card is defined in guidelines issued by the
General Directorate of Customs.
35. All licensed Custom Agents and the assistant staf f are registered in a record book kept at the
General Directorate of Customs.
36. For every customs operation, upon request by the custom authorities the Custom Agent shall
present the mandate from the person to act as an indirect representative for him fulfilling customs
formalities. The mandate must contain at least the following information:
a) Name of the authorising person;
b) Extent of the mandate;
c) The N.I.P.T number if the authorising person is a legal person;d) The signature of the authorising person.37.1 Every Custom Agent must have an register book where all operations are registered. The form
and content of this register book is decided in guidelines issued by the General Directorate of
Customs.
37.2 Every Custom Agent must keep the mandate to act as a representative, their record book and
the documents stating that they have paid taxes in  accordance with the time limit laid down in Article
26 of the Code.
38. Customs Agents or their companies are required to pay any customs debt incurred in
accordance with Article 216 (3) of the Code.
39. All Customs Agents are obliged to notify within 15 days the General Directorate of Customs
of all changes concerning their address, legal status and all other information provided to the customs
authorities in their application to become a customs agent.G/VAL/N/1/ALB/1
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40. Customs Agents working within a legal compan y are responsible as natural persons for any
information provided for in a customs declaration and also responsible as a natural person, when he is
acting as an indirect representative, if he commits any violation as described in Title VIII of the Code.
41.1 Without prejudice to all the formalities provided by the Code to recover the customs debt, by
way of a well reasoned ruling, the Director General of Customs may decide for suspension of thelicense of Customs agent in the event of failure to pay the customs duties legally due, or failure to
comply with any other obligation to the customs. The suspension will last as long as the customs
duties are not paid or the other obligations not met.
41.2 The Director General should through a reasoned ruling revoke the license and subsequently
cause the removal from the register the Customs Agents which:
a) fail to met any of the conditions provided fo r in Point 30 (1), paragraph (5)(a, c to e) or
paragraph 6 (a) (i, iii to iv) or paragraph 6 (b) (i to iv);
b) intentionally or repeatedly commit any of the violations described in Title VIII of the Code;
c) are convicted for any other fiscal or penal offence.
41.3 The ruling of revocation or suspension must be notified to the person concerned within 10
days period from the day of issuance. The customs agent may appeal against the decision taken by the
Director General of Customs to the Minister of Fi nance. Article 19 and 20 of the Code shall in such
cases apply “mutatis mutandis”.
41.4 The presentation of an appeal does not interrupt the legal effects of the revocation or
suspension.
42.1 For purposes of the application of this implementing provisions, the licenses issued to the
customs agencies in the context of Article 38 of Law no.7599, date 02.09.1992 and its Implementing
Provisions, will be valid during a transition period lasting up to 01.01.2000. After this date all
Customs Agents licensed under Article 38 of Law no 7599, date 2.09.1992 must fulfil all conditions
in this implementing provisions except Article 30 paragraph 5 (b) and 6 (a)(ii).
42.2 In the transition period all Customs Agents with licenses issued in accordance with Article 38
of Law no. 7599, date 2,09,1992 must act in accordance to Article 33 (4) paragraph (4) and Articles
36 and 38-41.
43. The General Directorate of Customs may lay down guidelines in the application of the points
concerning Custom Agents.
Title 3
Origin of goods
Chapter I
Non preferential origin
44. In applying Article 29 of the Code, when the origin of a product has to be proved on
importation by the production of a certificate of origin, that certificate shall fulfil the following
conditions:
a) it shall be made out by a reliable authority or agency duly authorised for that purpose by the
country of issue;G/VAL/N/1/ALB/1
Page 111
b) it shall contain all the particulars necessary for identifying the product to which it relates, in
particular:
i) the number of packages, their nature and the marks and number they bear;
ii) the type of product;
iii) the gross and net weight of the product; these particulars may, however, be replaced
by others, such as the number and volume, when the product is subject to appreciablechanges in weight during carriage or when its weight cannot be ascertained or when it
is normally identified by such other particulars;
iv) the name of the consignor.
c) it shall certify unambiguously that the products to which it relates originated in a specific
country.
d) the certificate and the applications relating to them shall be made out on forms corresponding
to the specimens in Annex 3.
45.1 A certificate of origin for Albanian goods is issued by the Chamber of Commerce upon a
request in writing by the person concerned. When the circumstances so warrant, in particular wherethe applicant concerned maintains a regular flow of export, the Chamber of Commerce may decide
not to require the lodging of a request in writing for each export operation, on condition that the
provisions concerning origin are complied with.
45.2 Where the commercial needs so warrant, one or more extra copies of an origin certificate may
be issued.
46.1 Within the framework of the administrative co llaboration with other countries, the Chamber
of Commerce will respond to the requests from the competent customs authorities of other countries
for retrospective verifications that may be received, also for requests received through the AlbanianCustoms authorities.
46.2 The results of the retrospective verifications shall be communicated to the requesting country
as soon as possible. Maximum time limit for reply shall be 6 months.
Chapter II
Preferential origin
47.1 In applying Article 32 of the Code, the rules about the preferential origin shall determine the
conditions relating to obtaining of origin that products must fulfil in order to benefit the preferential
tariff treatment provided within the framework of the agreements that the Republic of Albania
concludes with certain countries or group of countries, or in the framework of benefits grantedautonomously by the above mentioned countries or group of countries. The respective rules of origin
shall be established within the framework of separate agreements.
47.2 However, these products may be considered of Albanian origin:
a) products entirely obtained in Albania,
b) products obtained in Albania, in the manufactur e of which products other than those referred
to in paragraph (a), provided that the said products have undergone sufficient working or
processing within the meaning of Point 49 (1).
48.1 The following shall be considered as wholly obtained in Albania within the meaning of Point
47 (2)(a):G/VAL/N/1/ALB/1
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a) mineral products taken from its soil or from its sea beds;
b) vegetable products harvested therein;c) live animals, born and raised therein;
d) products obtained from live animals therein;
e) products obtained by hunting and fishing conducted therein;f) products of sea fishing and other products taken from the sea by Albanian vessels;g) products made on board Albanian factory ships exclusively from products referred to in
paragraph (f);
h) used articles collected therein fit only for the recovery of the raw materials.i) waste and scrap resulting from manufacturing operations conducted therein;j) products extracted from marine soil or subsoil outside Albania’s territorial waters, provided
that it has sole rights to work that soil or subsoil.
k) products produced therein exclusively from products specified in (a) to (j).48.2 The phrase “vessel”  referred to in paragraph 1 (f) is used only for the vessel:
a) which are registered or recorded in Albania,
b) which sale under the flag of Albania
c) which are at least 50% owned by nationals of Albania or by a company with its head office in
Albania, of witch the manager or managers, ch airman of the board of directors or of the
supervisory board, and the majority of the members of such boards are nationals of Albania,and of witch, in addition, in case of partnerships or limited companies, at least half the capital
belongs to Albania or the public bodies or nationals of Albania,
d) of witch the captain and officers are all nationals of Albania, ande) of witch at least 75% of the crew are nationals of Albania.
48.3 The expression “Albania”  includes the territorial waters.
48.4 Vessels operating in the high seas, including factory ships on which the fish caught is worked
or processed, shall be deemed to be part of the territory of Albania, provided that they satisfy the
conditions set out in paragraph 2.
49.1 For the purpose of Point 47 (2)(b), non-originating materials shall be considered to be
sufficiently worked or processed when the product obtained is classified in a heading different from
those in witch all the non-originating materials used in its manufacture are classified, subject to
paragraph (2) and (3) below.
49.2 For a product mentioned in column (1) and (2) of the list in Annex 4, the conditions set out in
column 3 for the product concerned shall be fulfilled instead of the rule in paragraph (1).G/VAL/N/1/ALB/1
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49.3 For the purposes Point 47(2)(b), the following sh all in any event be considered as insufficient
working or processing to confer the status of originating products, whether or not there is a change of
heading:
a) operations to ensure the preservation of products in good condition during transport and
storage (ventilation, spreading out drying, chilling, placing in salt, sulphur dioxide or otheraqueous solutions, removal of damaged parts and like operations);
b) simple operations consisting of removal dust, sifting or screening, sorting, classifying,
matching (including the making-up of sets of articles), washing, cutting up;
c) i) changes of packing and breaking up and assembly of consignments;
ii) simple placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc., and all
other simple operations;
d) the affixing of marks, labels or other like distinguishing signs on products or their packing;e) simple mixing of products, whether or not of different kinds, where one or more components
of the mixture do not meet the conditions laid  down in this Title to enable them to be
considered as originating products;
f) simple assembly of parts of products to constitute a complete product;
g) a combination of two or more operations specified in (a) to (f);
h) slaughter of animals.50.1 The certificate of preferential origin is, according to what is established in Article 32(2) of the
Code, issued by the customs office at which is presented the customs declaration of export, when the
products to be exported fulfil the conditions set forth in Point 47 for products originating in the
Republic of Albania.
50.2 A certificate of preferential origin shall be issued only upon written application of the
exporter or his authorised representative. The exporter or his representative shall submit with his
application any appropriate supporting document proving that the products to be exported qualify for
the issue of a certificate of preferential origin.
50.3 For the purpose of verifying whether the conditions stated in paragraph 1 has been met, the
competent customs authority shall have the right to  call for any documentary evidence or to carry out
any check which it considers appropriate.
50.4 It shall be the responsibility of the customs authorities to ensure that certificates and
applications are duly completed.
51.1 The certificates of preferential origin is issued by the customs office when the products to
which it relates are exported. It shall be made available to the exporter as soon as the exportation is
actually carried out or when it is certain that it will be carried out.
51.2 In exceptional cases a certificate of preferential origin may be issued after the actual
exportation of the products to which it relates, if it was not issued at the time of exportation as a resultof involuntary errors or omissions or other special circumstances, deemed valid and acceptable by the
customs office.G/VAL/N/1/ALB/1
Page 114
51.3 The competent customs office may issue a certificate retrospectively only after verifying that
the particulars contained in the exporters application agree with those contained in the corresponding
export documents and that no certificate of preferential origin was issued when the products in
question were exported.
51.4 The relevant box of certificates of preferential origin issued retrospectively shall bear the
endorsement “issued retrospectively” in English.
52.1 In the event of theft, loss, or destruction of a certificate of preferential origin, the exporter
may apply at the competent customs authority which issued it for a duplicate to be made out on the
basis of the export documents in their possession. The relevant box of the duplicate issued in this way
shall be endorsed “duplicate”  in English, together with the date of issue and the serial number of the
original certificate.
52.2 The duplicate shall take effect from the date of original.
Chapter III
Methods of administrative co-operation
53.1 The General Directorate of Customs shall inform competent authorities of the countries or
group of countries as mentioned in Point 47 the names and addresses of the customs offices entitled to
issue the certificates of preferential origin, together with specimens of stamps used, and the name and
addresses of the customs authorities responsible for carry out verifications of certificates ofpreferential origin.
53.2 In order to carry out retrospectively verifications of certificates of preferential origin, the
issuing customs office shall keep copies of the certificates and all relevant documents for at least two
years after the date of issue of the certificate.
53.3 In the event it is necessary to carry out a retrospective verification with respect to authenticity
and regularity of certificates of preferential origin issued by the Albanian customs offices, the customs
authorities will carry out all the controls that they  deem necessary in order to effectuate, within 6
months, the request of retrospectively verification demanded by the foreign authorities.
Title 6
Custom Value
Chapter I
General provisions
54.1 In applying the provisions of Articles 27, 33 to  40 of the Code and those of this Title, customs
authorities shall comply with the provisions set out in Annex 6. The provisions as set out in the first
column of Annex 6 shall be applied in the light of the interpretative note appearing in the second
column.
54.2 If it is necessary to make reference to generally accepted accounting principles in determining
the customs value, the provisions of Annex 7 shall apply.
55.1 For the purposes of Articles 34(1)(d) and 35(2)(c) of the Code, persons shall be deemed to be
related only if:
a) they are officers or directors of one another business;
b) they are legally recognised partners in business;G/VAL/N/1/ALB/1
Page 115
c) they are employer and employee;
d) any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting
stock or shares or both of them;
e) one of them directly or indirectly controls the other;f) both of them are directly or indirectly controlled by a third person;g) together they directly or indirectly control a third person; orh) they are members of the same family. Persons shall be deemed to be members of the same
family only if they stand in any of the following relationships to one another:i) husband and wife;
ii) parent and child;
iii) brother and sister (whether by whole or half blood);
iv) grandparent and grandchild;
v) uncle or aunt and nephew or niece;vi) parent in law and son in law or daughter in law;
vii) brother in law and sister in law.
55.2 For the purposes of this Title, persons who are associated in business with one another in that
one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall bedeemed to be related only if they fall within the criteria of paragraph 1.
56. For the purposes of determining customs value under Article 34 of the Code of goods in
regard to which the price has not actually been paid at the material time for valuation for customs
purposes, the price payable for settlement at the said time shall as a general rule be taken as the basisfor customs value.
57.1 Where goods declared for free circulation are part of a larger quantity of the same goods
purchased in one transaction, the price actually paid or payable for the purposes of Article 34(1) of the
Code shall be that price represented by the proportion of the total price which the quantity so declaredbears to the total quantity purchased.
57.2 Apportioning the price actually paid or payable sh all also apply in the case of the loss of part
of the consignment or when the goods being valued have been damaged before entry into free
circulation.
58. Where the price actually paid or payable for the purposes of Article 34(1) of the Code
includes an amount in respect of any internal tax applicable within the country of origin or export in
respect of the goods in question, the said amount shall not be incorporated in the customs value
provided that it can be demonstrated to the satisfaction of the customs authorities concerned that the
goods in question have been or will be relieved therefrom for the benefit of the buyer.
59.1 For the purposes of Article 34 of the Code, the fact that the goods which are the subject of a
sale are declared for free circulation shall be regarded as adequate indication that they were sold for
export to the customs territory of the Republic of Albania. This indication shall also apply in the case
of successive sales before valuation; in such cases each price resulting from these sales may be taken
as a basis for valuation.
59.2 However, where goods are used in a third country between the time of sale and the time of
entry into free circulation the customs value need not be the transaction value.G/VAL/N/1/ALB/1
Page 116
59.3 The buyer need satisfy no condition other than that of being a party to the contract of sale.
60. Where, in applying Article 34(1)(b) of the Code, it is established that the sale or price of
imported goods is subject to a condition or consideration the value of which can be determined with
respect to the goods being valued, such value shall be regarded as an indirect payment by the buyer to
the seller and part of the price actually paid or payable provided that the condition or considerationdoes not relate to either:
a) an activity to which Article 34(3)(b) of the Code applies; orb) a factor in respect of which an addition is to be made to the price actually paid or payable
under the provisions of Article 37 of the Code.
61.1 For the purposes of Article 34(3)(b) of the Code, the term “marketing activities”  means all
activities relating to advertising and promoting the sale of the goods in question and all activities
relating to warranties or guarantees in respect of them.
61.2 Such activities undertaken by the buyer shall be regarded as having been undertaken on his
own account even if they are performed in pursuance of an obligation on the buyer following an
agreement with the seller.
62.1 In applying Article 35(2)(a) of the Code (the transaction value of identical goods), the
customs value shall be determined by reference to th e transaction value of identical goods in a sale at
the same commercial level and in substantially the same quantity as the goods being valued. Where no
such sale is found, the transaction value of identical goods sold at a different commercial level and /
or in different quantities, adjusted to take account of differences attributable to commercial level and /
or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated
evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether theadjustment leads to an increase or a decrease in the value.
62.2 Where the costs and charges referred to in Article 37(1)(e) of the Code are included in the
transaction value, an adjustment shall be made to take account of significant differences in such costs
and charges between the imported goods and the identical goods in question arising from differencesin distances and modes of transport.
62.3 If, in applying this Point, more than one transaction value of identical goods is found, the
lowest such value shall be used to determine the customs value of the imported goods.
62.4 In applying this Point, a transaction value for goods produced by a different person shall be
taken into account only when no transaction value can be found under paragraph 1 for identical goodsproduced by the same person as the goods being valued.
62.5 For the purposes of this Point, the transaction value of identical imported goods means a
customs value previously determined under Article 34 of the Code, adjusted as provided for in
paragraphs 1 (b) and 2 of this Point.
63.1 In applying Article 35(2)(b) of the Code (the transaction value of similar goods), the customs
value shall be determined by reference to the transa ction value of similar goods in a sale at the same
commercial level and in substantially the same quantity as the goods being valued. Where no such
sale is found, the transaction value of similar goods sold at a different commercial level and / or indifferent quantities, adjusted to take account of differences attributable to commercial level and/or to
quantity, shall be used, provided that such adjustments can be made on the basis of demonstratedG/VAL/N/1/ALB/1
Page 117
evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the
adjustment leads to an increase or a decrease in the value.
63.2 Where the costs and charges referred to in Article 37 (1) (e) of the Code are included in the
transaction value, an adjustment shall be made to take account of significant differences in such costs
and charges between the imported goods and the similar goods in question arising from differences indistances and modes of transport.
63.3 If, in applying this Point, more than one transaction value of similar goods is found, the
lowest such value shall be used to determine the customs value for the imported goods.
63.4 In applying this Point, a transaction value for goods produced by a different person shall be
taken into account only when no transaction value can be found under paragraph 1 for similar goodsproduced by the same person as the goods being valued.
63.5 For the purposes of this Point, the transaction value of similar imported goods means a
customs value previously determined under Article 34 of the Code, adjusted as provided for in
paragraphs 1 (b) and 2 of this Article.
64.1 a) If the imported goods or identical or similar imported goods are sold in the Republic
of Albania in the condition as imported, the customs value of imported goods, determined in
accordance with Article 35(2)(c) of the Code, shall be based on the unit price at which the imported
goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or aboutthe time of the importation of the goods being valued, to persons who are not related to the persons
from whom they buy such goods, subj ect to deductions for the following:
i) either the commissions usually paid or agreed to be paid or the additions usually
made for profit and general expenses (including the direct and indirect costs of
marketing the goods in question) in connection with sales in the Republic of Albaniaof imported goods of the same class or kind;
ii) the usual costs of transport and insuranc e and associated costs incurred within the
Republic of Albania;
iii) the import duties and other charges payable in Albania by reason of the importation
or sale of the goods.
b) If neither the imported goods nor identical goods nor similar imported goods are sold at or
about the time of importation of the goods being valued, the customs value of imported goods
determined under this Point shall, subject otherwise to the provisions of paragraph 1 (a), be based on
the unit price at which the imported goods or identical or similar imported goods are sold in the
country in the condition as imported at the earliest date after the importation of the goods being
valued but before the expiration of 90 days after such importation.
64.2 If neither the imported goods nor identical nor similar goods are sold in the country in the
condition as imported, then, if the importer so requests, the customs value shall be based on the unit
price at which the imported goods, after further processing, are sold in the greatest aggregate quantity
to persons in the country who are not related to the persons from whom they buy such goods, dueallowance being made for the value added by such processing and the deductions provided for in
paragraph 1 (a).
64.3 For the purposes of this Point, the unit price at which imported goods are sold in the greatest
aggregate quantity is the price at which the greatest number of units is sold in sales to persons who arenot related to the persons from whom they buy su ch goods at the first commercial level after
importation at which such sales take place.G/VAL/N/1/ALB/1
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64.4 Any sale in the country to a person who supplies directly or indirectly free of charge or at
reduced cost for use in connection with the production and sale for export of the imported goods any
of the elements specified in Article 37 (1) (b) of the Code should not be taken into account in
establishing the unit price for the purposes of this Point.
64.5 For the purposes of paragraph 1 (b), the “earliest date”  shall be the date by which sales of the
imported goods or of identical or similar imported goods are made in sufficient quantity to establish
the unit price.
65.1 In applying Article 35 (2) (d) of the Code (computed value), the customs authorities may not
require or compel any person not resident in the Republic of Albania to produce for examination, or to
allow access to, any account or other record for the purposes of determining this value. However,
information supplied by the producer of the goods for the purposes of determining the customs valueunder this Point may be verified in a foreign countr y by the customs authorities with the agreement of
the producer and provided that such authorities give sufficient advance notice to the authorities of the
country in question and the latter do not object to the investigation.
65.2 The cost or value of materials and fabrication referred to in the first indent of Article 35 (2)
(d) of the Code shall include the cost of elements specified in Article 37 (1) (a) (ii) and (iii) of the
Code.
65.3 It shall also include the value, duly apportioned, of any product or service specified in Article
37 (1) (b) of the Code which has been supplied directly or indirectly by the buyer for use inconnection with the production of the imported goods. The value of the elements specified in
Article 37 (1) (b) (iv) of the Code which are undertaken in the Republic of Albania shall be included
only to the extent that such elements are charged to the producer.
65.4 Where information other than that supplied by or on behalf of the producer is used for the
purposes of determining a computed value, the custom s authorities shall inform the declarant, if the
latter so requests, of the source of such information, the data used and the calculations based on such
data, subject to Article 25 of the Code.
65.5 The “general expenses”  referred to in the second indent of Article 35 (2) (d) of the Code,
cover the direct and indirect costs of producing and selling the goods for export which are not
included under the first indent of Article 35 (2) (d) of the Code.
66. Where containers referred to in Article 37 (1) (a) (ii) of the Code are to be the subject of
repeated importation, their cost shall, at the request of the declarant, be apportioned, as appropriate, in
accordance with generally accepted accounting principles.
67. For the purposes of Article 37 (1) (b) (iv) of the Code, the cost of research and preliminary
design sketches is not to be included in the customs value.
68. Article 38 (c) of the Code shall apply “mutatis mutandis”  where the customs value is
determined by applying a method other than the transaction value.
Chapter II
Provisions concerning royalties and license fees
69.1 For the purposes of Article 37 (1) (c) of the Code, royalties and license fees shall be taken to
mean in particular payment for the use of rights relating:G/VAL/N/1/ALB/1
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a) to the manufacture of imported goods (in particular, patents, designs, models and
manufacturing know-how), or
b) to the sale for exportation of imported goods (in particular, trade marks, registered designs),
or
c) to the use or resale of imported goods (in particular, copyright, manufacturing processes
inseparably embodied in the imported goods).
69.2 Without prejudice to Article 37 (5) of the Code, when the customs value of imported goods is
determined under the provisions of Article 34 of the Code, a royalty or license fee shall be added to
the price actually paid or payable only when this payment:
a)      is related to the goods being valued, and constitutes a condition of sale of those goods.
69.3     payments for royalties and license fee for imported movies in the Republic of Albania with
the right of reproduction and distribution, shall not be added to the price actually paid or that should
be paid.
70.1 When the imported goods are only an ingredient or component of goods manufactured in the
Republic of Albania, an adjustment to the price actually paid or payable for the imported goods shall
only be made when the royalty or license fee relates to those goods.
70.2 Where goods are imported in an unassembled state or only have to undergo minor processing
before resale, such as diluting or packing, this shall not prevent a royalty or license fee from being
considered related to the imported goods.
70.3 If royalties or license fees relate partly to the imported goods and partly to other ingredients
or component parts added to the goods after their importation, or to post-importation activities or
services, an appropriate apportionment shall be made only on the basis of objective and quantifiable
data, in accordance with the interpretative note to Article 37 (2) of the Code in Annex 6.
71. A royalty or license fee in respect of the right to use a trade mark is only to be added to the
price actually paid or payable for the imported goods where:
a) the royalty or license fee refers to goods which are resold in the same state or which are
subject only to minor processing after importation,
b) the goods are marketed under the trade mark, affixed before or after importation, for which
the royalty or license fee is paid, and
c) the buyer is not free to obtain such goods from other suppliers unrelated to the seller.72. When the buyer pays royalties or license fees to a third party, the conditions provided for in
Point 69 (2) shall not be considered as met unless the seller or a person related to him requires thebuyer to make that payment.
73. Where the method of calculation of the amount of a royalty or license fee derives from the
price of the imported goods, it may be assumed in the absence of evidence to the contrary that the
payment of that royalty or license fee is related to the goods to be valued. However, where the amountof a royalty or license fee is calculated regardless of the price of the imported goods, the payment of
that royalty or license fee may nevertheless be related to the goods to be valued.G/VAL/N/1/ALB/1
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74. In applying Article 37 (1) (c) of the Code, the country of residence of the recipient of the
payment of the royalty or license fee shall not be a material consideration.
Chapter III
Provisions concerning the place of introduction into the
Republic of Albania
75.1 For the purposes of Article 37 (1) (e) and Article 38 (a) of the Code, the place of introduction
into the customs territory of the Republic of Albania shall be:
a) for goods carried by sea, the port of unloading, or the port of transhipment, subject to
transhipment being certified by the customs authorities of that port;
b) for goods carried by sea and then, without transhipment, by inland waterway, the first port
where unloading can take place either at the mouth of the river or canal or further inland,
subject to proof being furnished to the customs office that the freight to the port of unloading
is higher than that to the first port;
c) for goods carried by rail, inland waterway, or road, the place where the first customs office is
situated;
d) for goods carried by other means, the place where the land frontier of the customs territory of
the Republic of Albania is crossed.
75.2 The customs value of goods introduced into the customs territory of the Republic of Albania
and then carried by sea to a destination in another part of that territory shall be determined by
reference to the first place of introduction into the customs territory of the Republic of Albania,
provided the goods are carried directly by a usual route to the place of destination.
Chapter IV
Provisions concerning transport costs
76. In applying Articles 37 (1) (e) and 38 (a) of the Code:
a) where goods are carried by the same mode of transport to a point beyond the place of
introduction into the customs territory of the Republic of Albania, transport costs shall be
assessed in proportion to the distance covered outside and inside the customs territory of the
Republic of Albania, unless evidence is produced to the customs authorities to show the costs
that would have been incurred under a general compulsory schedule of freight rates for the
carriage of the goods to the place of introduction into the customs territory of the Republic of
Albania;
b) where goods are invoiced at a uniform free domicile price which corresponds to the price at
the place of introduction, transport costs within the Republic of Albania shall not be deducted
from that price. However, such deduction shall be allowed if evidence is produced to the
customs authorities that the free-frontier price would be lower than the uniform free domicileprice;
c) where transport is free or provided by the buyer, transport costs to the place of introduction,
calculated in accordance with the schedule of freight rates normally applied for the same
modes of transport, shall be included in the customs value.G/VAL/N/1/ALB/1
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77.1 All postal charges levied up to the place of destination in respect of goods sent by post shall
be included in the customs value of these goods, with the exception of any supplementary postal
charge levied in the Republic of Albania.
77.2 No adjustment to the declared value shall, however, be made in respect of such charges in
determining the value of consignments of a non-commercial nature.
77.3 Paragraphs 1 and 2 are not applicable to goods carried by the express postal services known
as EMS-Datapost (in Denmark, EMS-Jetpost, in Ge rmany, EMS-Kurierpostsendungen, in Italy, CAI-
Post).
78. The air transport costs to be included in the customs value of goods shall be determined by
applying the rules and percentages shown in Annex 8.
Chapter V
Valuation of certain carrier media for use in ADP equipment
79. Notwithstanding Articles 34 to 38 of the Code, in determining the customs value of imported
carrier media bearing data or instructions for use in data processing equipment, only the cost or value
of the carrier medium itself shall be taken into account. The customs value of imported carrier media
bearing data or instructions shall not, therefore, include the cost or value of the data or instructions,
provided that such cost or value is distinguished from the cost or value of the carrier medium in
question.
Chapter VI
Documents to be furnished
80. Where it is necessary to establish a customs value for the purposes of Articles 27 and 33 to 40
of the Code the declarant shall furnish the customs authorities with the invoice on the basis of which
the value of the imported goods is declared. Where the customs value is declared in writing this
invoice shall be retained by the customs authorities.
81.1 The customs authorities need not determine the customs valuation of imported goods on the
basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they
are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount
paid or payable as referred to in Article 34 of the Code.
81.2 Where the customs authorities have the doubts described in paragraph 1 they may ask for
additional information in accordance paragraph 3. If those doubts continue, the customs authorities
must, before reaching a final decision, notify the person concerned, in writing if requested, of thegrounds for those doubts and provide him with a reasonable opportunity to respond. A final decision
and the grounds therefor shall be communicated in writing to the person concerned.
81.3 It should be the responsibility of the declarant to supply with the following additional
information and documents concerning the establishment of the customs value if the customauthorities so require:
a) the authenticity of the documents produced,b) the supply of any additional information or documents necessary to establish the customs
value of goods.G/VAL/N/1/ALB/1
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Title 7
Provisions applicable to goods in entry or exit from the customs territory of the
Republic of Albania until they are assigned a customs-approved treatment or use
Chapter I
Entry or exit of goods from the customs territory of the Republic of Albania
82. In accordance with Article 41 of the Code this Chapter will lay down provisions concerning
goods entering the customs territory of the Republic of Albania.
83. All means of transport remains under customs supervision as long as;a) they carry goods which are under customs supervision;b) when entering the customs territory or the Republic of Albania without carrying goods, until
they have carried out all customs procedures;
c) when leaving the customs territory of the Republic of Albania without carrying goods, after
they have notified the customs authorities about their departure.
84. Masters or drivers in means of transport under customs supervision are liable to use the
itinerary prescribed by the customs authorities, and carry all customs documents concerning the
means of transport and its cargo and to stop at the request of a custom officer. Masters and drivers inmeans of transport not under customs supervision and other persons are also liable to stop at the
request of a customs officer. Such request may be given, when there are doubts that all provisions
concerning customs rules have not been fulfilled.
85.1 Upon arrival or departure from the customs territory of the Republic of Albania the person in
charge of any means of transport is obliged to no tify and inform the customs authorities about the
means of transport and all goods transported. Means of transport under customs supervision are not
allowed to enter or leave other places than customs areas. However, the General Directorate of
Customs may in exceptional cases allow means of transport to enter or leave at other places upon a
written request. In the authorisation the General Directorate of Customs state under which conditionsthe authorisation is granted.
85.2 Before an authorisation is granted a fee must be paid. The fee is 20.000 LEK for each
authorisation.
86.1 Vehicles carrying goods entering the customs territory of the Republic of Albania must in
accordance with Article 65 of the Code be presented to the customs. Presentation is done on a form“vehicle declaration”  approved by the General Directorate of Customs. However, if all goods on a
vehicle are transported under a TIR or ATA carnet no vehicle declaration is needed.
86.2 The vehicle declaration should contain general information about all goods carried by the
vehicle, the name of the driver, registration number of the vehicle and the drivers signature statingthat the declaration is true and correct.
87. In order to control that information and declarations according to this Code and its
implementing provisions have been carried out correct, and completely the customs authorities can
examine:
a) Means of transport, include containers, boxes and other spaces where goods can be storedG/VAL/N/1/ALB/1
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b) Temporary storage facilities, warehouses, free zones, free warehouses and victualling
warehouses, airports, railway stations and harbours, where goods under customs supervision
are stored, and also all facilities inside these areas; and
c) Luggage such as suitcases and briefcases, handbags and similar items carried by travellers
entering or leaving the customs territory of the Republic of Albania or by persons entering orleaving by any means of transport that are under customs supervision.
88. For such control mentioned in Point 87 the person whose declaration is to be verified must
give the customs authorities access to both means of transport and goods. He must also give access to
all facilities and other places used for transport, storage and similar activities related to the
verification.
89. If needed for customs control purposes and not causing considerable hindrance for normal
traffic, a customs authority can temporarily close loading or unloading areas or areas where
passengers are entering or leaving a means of transport. This is also applicable in other areas in the
vicinity of means of transport such as exits and entrances to temporary storage facilities, warehouses,
harbours, free zones and airports.
90. Customs authorities can lock, seal or mark on a means of transport, container and other goods
that are under customs supervision. The customs authorities can also temporarily retain registration
papers and similar documents, concerning any means of transport, when it is necessary in order to
prevent its departure.
91. Transport companies transporting travellers from outside the customs territory of the Republic
of Albania must, without cost provide the customs authorities with necessary facilities needed for
clearance of vehicles and passengers carried by them. The facilities shall apply with a standard settled
by the General Directorate of Customs.
92. What is written in the Code and its implementing provisions concerning non Albanian goods
should also be applied “mutatis mutandis”  on Albanian goods for which there has been an application
for any export subsidiaries, remission, repayment or other economical matters due to its export from
the customs territory of Albania.
Chapter II
Air traffic
93. No person is allowed to enter or leave an aircraft under customs supervision arriving from
places outside the customs territory of the Republic of Albania without prior authorisation from the
customs authorities except representatives from public authorities and the captain carrying out officialduties.
94. Without prejudice to Article 45 in the Code, the General Directorate of Customs can in
exceptional cases authorise an aircraft to enter or leave from places other than international airports.
Point 85 shall apply.
Chapter III
Maritime and water traffic
95. Any vessel under customs supervision arriving from places outside the customs territory of
the Republic of Albania are not allowed to make any other stops in the customs territory except what
is necessary for safety reasons or approved by customs authorities or due to requests from any public
authority in accordance with Albanian legislation.G/VAL/N/1/ALB/1
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96. No person is allowed to enter or leave a vessel under customs supervision arriving from
places outside the customs territory of the Republic of Albania without prior authorisation from the
customs authorities except pilots, shipping agents, representatives from public authorities and the
master carrying out official duties.
97. Without prejudice to Point 85, vessels entering the customs territory of the Republic of
Albania are not allowed to go to other places than an approved customs area.
98. Vessels in regular traffic with other counties, carrying passengers or goods inside lorries and
trailers asking for immediate clearance upon arrival are not allowed to enter except on times and
places approved by the competent customs author ities. Approval can be occasional or general.
99.1 It is the duty of the master of a vessel to notify the competent customs authorities at least 24
hours before arrival to the customs territory of Albania. The notification should contain information
about expected time of arrival, type of vessel, nationality, size, call sign, port of departure and ports
visited on this voyage and a general description of its cargo and passengers. However, the customs
authorities can authorise that this notification can be given later than 24 hours before arrival for
vessels in a regular schedule acknowledged by the customs authorities in advance. The notificationcan in such cases be given not later than 1 hour before arrival.
99.2 If the time of arrival changes the master must immediately inform the customs authorities but
in no cases later than 1 hour before arrival.
99.3 The master have the right to use a representative to fulfil his duties laid down in paragraph 1
and 2.
100. When the captain declares the vessel in accordance with Article 53 of the Code he should
together with the manifest also lodge the ships declaration, crew list, cargo declaration, shipsprovision declaration, crew declaration, passenger list all on forms approved by the General
Directorate of Customs.
101. Vessels leaving the customs territory of the Republic of Albania carrying goods or passengers
under customs supervision are not allowed to make any other stops in the customs territory exceptwhat is necessary for safety reasons or approved by customs authorities or due to requests from any
public authority in accordance with Albanian legislation.
102. Vessels in regular traffic with other counties, carrying passengers or goods in lorries or
trailers asking for immediate clearance upon departure are not allowed to leave except on times and
places approved by the competent customs author ities. Approval can be occasional or general.
103. Vessels leaving the customs territory of the Republic of Albania cannot start loading without
permission from the competent customs authorities. After loading has started, unloading is not
permitted without prior permission from the customs authorities.
104.1 It is the duty of the master of a vessel to notify the competent customs authorities at least 2
hours before departure from the customs territory of the Republic of Albania. The notification should
contain information about expected time of departure, port of destination and a general description of
its cargo and passengers, the form ships declaration described in Point 100 should be used. However,
the customs authorities can authorise that this notification can be given later than 2 hours before
departure for vessels in a regular schedule acknowledged by the customs authorities in advance. Thenotification can in such cases be given not later than 30 minutes before departure.G/VAL/N/1/ALB/1
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104.2 If the time of departure changes, the master must immediately inform the customs authorities
but in no cases later than 30 minutes before departure.
104.3 The master have the right to use a representative to fulfil his duties laid down in paragraph 1
and 2.
105. No person is allowed to enter or leave a departing vessels carrying goods or passengers under
customs supervision without prior authorisation from the customs authorities except pilots, shipping
agents, representatives from public authorities and the master carrying out official duties.
106. If the customs authorities have sealed stores or other spaces or goods on a vessel departing
under customs supervision, the seal may not be broken within the customs territory of the Republic of
Albania.
107. The General Directorate of Customs may decide on simplifications in the declaration
procedure for certain kind of vessels as government ships, salvage tugs and similar vessels, vessels
used for pleasure and fishing vessels.
108. The General Directorate of Customs may lay down guidelines in the practical application
concerning goods entering or leaving the customs territory of the Republic of Albania.
TITLE 8
Introduction of goods into the customs territory
Chapter I
Examination of the goods and taking of samples by the person concerned
109.1 Permission to examine the goods under Article 67 of the Code shall be granted to the person
empowered to assign the goods a customs approved treatment or use at his written request, unless the
customs authorities consider having regard to the circumstances, that an oral request is sufficient. The
taking of samples may be authorised only at the written request of the person concerned.
109.2 A written request as referred to in paragraph 1 shall be signed by the person concerned and
lodged with the relevant customs authorities. It shall include the following particulars:
a) name and address of the applicant;b) the location of the goods;c) number of the summary declaration, where it has already been presented, save where the
customs office undertakes to enter such information, or indication of the previous customs
procedure, or the particulars for identifying the means of transport on which the goods are
located;
d) all other particulars necessary for identifying the goods.109.3 The customs authorities shall indicate their authorisation on the request presented by the
person concerned. Where the request is for taking of  samples, the said authorities shall indicate the
quantity of goods to be taken.
109.4 A copy of the authorisation shall be k eep together with the summary declaration.G/VAL/N/1/ALB/1
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109.5 Prior examination of goods and the taking of samples shall be carried out under the
supervision of the customs authorities, which shall specify the procedures to be followed in each
particular case. The person concerned shall bear the risk and the cost of unpacking, weighing,
repackaging and any other operation involving the goods. He shall also pay any costs in connection
with analysis.
109.6 The samples taken shall be the subject of formalities with a view to assigning them a customs
approved treatment or use. Where examination of the samples results in their destruction or
irretrievable loss, no debt shall be deemed to have been incurred. Article 197 (5) of the Code shall
apply to waste and scrap.
Chapter II
Summary declaration
110.1 The summary declaration shall be signed by the person making it.
110.2 The summary declaration shall be endorsed by the customs authorities and retained by them
for the purpose of verifying that the goods to which it relates are assigned a customs-approvedtreatment or use within the period laid down in Article 74 of the Code.
110.3 The summary declaration for goods which have been moved under a transit procedure before
being presented to customs shall take the form of the copy of the transit document intended for the
customs office of destination.
110.4 The customs authorities may allow the summary declaration to be made in computerised
form. In that case, the rules adapted in paragraph 2 shall be adapted accordingly.
110.5 The summary declaration is made out of a ships manifesto, aeroplane manifesto, trains
manifesto, CMR transport documents, transit declarations or in any other form accepted by the
relevant customs office. A summary declaration is  not needed for goods entering by post or are
carried by traveller’s.
110.6 The summary declarations shall at least contain information concerning:a) number of packages, their nature and the marks and number they bear;b) type of goods;c) the gross weight of the goods.
110.7 When the summary declaration is lodged at the competent customs office it shall register the
declaration in the appropriate register and the registration number shall be indicated on the summary
declaration. The registration number of the summary declaration shall also be indicated in box 40 of
any customs declaration made in respect of goods referred to in the respective summary declaration.
111.1 Goods covered by a summary declaration which have not been unloaded from the means of
transport carrying them shall be re-presented intact  by the person referred to in Point 110(1) whenever
the customs authorities so require, until such time as the goods in question are assigned a customs-
approved treatment or use.
111.2 Any person who holds goods after they have been unloaded in order to move or store them
shall become responsible for compliance with the oblig ation to re-present all the goods intact at the
request of the customs authorities.G/VAL/N/1/ALB/1
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Chapter III
Temporary storage
112.1 Where the places referred to in Article 76(1) of the Code have been approved on a permanent
basis for the placing of goods in temporary storage, such places shall be called “temporary storage
facilities”.
112.2 In order to ensure the application of customs rules, the customs authorities may, where they
do not themselves manage the temporary storage facility, require that:
a) temporary storage facilities be double-locked, one by being held by the said customs 
authorities;
b) the person operating the temporary storage facility keep stock account which enable the
movements of goods to be traced.
113.1 Authorisation for temporary storage facilities shall be granted by the General Director of
Customs. This point does not apply for temporary storage facilities managed by the CustomsAuthorities.
113.2 In order to have an authorisation for temporary storage facilities a security must be provided.
The amount of security to be lodged shall in no cases be less than 4 million Lek. No security has to be
provided when the temporary storage facilities are managed by the state of Albania or by publicbodies of Albania. The security must be lodged before an authorisation can be granted. Article 207 (2)
of the Customs Code shall apply.
113.3 A written request for authorisation as referred to in paragraph 1 shall be signed by the person
concerned and lodged at the custom office were the premises are situated. They shall forward therequest to General Directorate of Customs together with their written opinion about granting an
authorisation within two weeks. The applicat ion must include the following particulars:
a) Name and address of the applicant;
b) Information concerning the applicants main business activities;
c) Estimated number of consignment in a year;d) Number of employees;e) Description of the stock records;f) Authorised copy of the companies registration papers;g) Map, drawing or like showing the location of the facilities and its boundaries.
113.4 Authorisation is granted for a limited time of one year at a time and under the conditions
stated in the authorisation.
113.5 The keeper of the temporary storage facilities must comply with all conditions and provisions
stated in the authorisation regarding customs cont rol, customs clearance, stock records and other
provisions. If the keeper of the temporary storage facilities does not comply with all conditions in the
authorisation shall render its immediate withdrawal  and all goods stored there must immediately be
assigned a customs approved treatment or use.G/VAL/N/1/ALB/1
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113.6 A condition shall be that the keeper must provide the customs authorities with necessary
office facilities without any costs. This facilities must comply with a standard decided by the General
Directorate of Customs.
113.7 A fee is due to be paid for each authorisation and the amount shall be 400.000 Lek for every
period of twelve months covering the administrative expenses for the customs authorities.
114. Goods shall be placed in temporary storage facility on the basis of the summary declaration.
However, the customs authorities may require the lodging of a specific declaration made out on a
form corresponding to the model they have determined.
115. The keeper of the temporary storage facility must do regular inventories of all goods stored
there. The inventories shall take place at least once every three months. The customs authorities shallbe present whilst the inventory is done. The written result must be forwarded to the relevant custom
office within three days after the inventory. This point shall apply “mutatis mutandis” on temporary
storage facilities managed by customs authorities.
116. Without prejudice to Article 81 of the Code or to provisions applicable to the sale of goods by
the customs authorities, the person who has made the summary declaration or, where such a
declaration has not yet been lodged, the person referred to in Article 69 (2) of the Code shall be
responsible for giving effect to the measures taken by the customs authorities pursuant to Article 78
(1) of the Code and for bearing the costs of such measures.
117. Where the customs authorities sell the goods in accordance with Article 78 of the Code, this
shall be done in accordance with the rules in force in the Republic of Albania.
Title 9
Counterfeit goods and pirated goods
Chapter I
Application for action by the customs authorities
118. This Chapter lays down provisions in the implementing of Article 82 (4) of the Code.
119.1 The holder of the right, may lodge an application in writing at the General Directorate of
Customs, for action by the customs authorities, where the counterfeit or pirated goods are placed in
one of the following situations:
a) released for free circulation, export, or re-export;
b) placed under a transit procedure or a procedure with economic impact.
119.2 The application referred to in paragraph 1 shall contain:a) a sufficiently detailed description of the goods to enable the customs authorities to recognise 
them;
b) the length of the period during which the customs officers are requested to take action;c) any other useful information to identify the exporter or the importer.
The application shall be accompanied by proof that the applicant is holder of the right for the
said goods, as well as other helpful documents for the identification of the goods.G/VAL/N/1/ALB/1
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119.3 After examining the application, the General Directorate of Customs issues a ruling that shall
be notified to the applicant, within 5 days, acco rding to Article 18 of the Code. The applicant may
lodge an appeal against this decision, in conformity  with the procedures provided for in Article 19 (4)
and Article 20 (5) of the Code. When the application is accepted, the General Directorate establishes a
period within which the customs authorities may intervene. This time limit may be extended upon
express request of the holder of the right. The ruling for the approval of the request of the holder ofthe right shall be notified promptly to all customs offices.
119.4 The General Directorate of Customs may establish that, once the request is approved, the
applicant shall forward a down payment, subject to repayment of any excess amount, to cover any
administrative charges occurred by the customs administration for carrying out the service.
119.5 The holder of the right shall be obliged to immediately inform the General Directorate of
Customs should the right cease to be validly registered or it expire.
Chapter II
Control procedures
120.1 Where the customs authorities is satisfied, after consulting the applicant where necessary, that
goods or part of goods referred to in Point 2 (5)(a) and (b), correspond to the description of the
counterfeit or pirated goods contained in the decision of the General Directorate of Customs, they
suspend the release of the goods or seize the goods depending on the situation.
120.2 The customs authorities shall immediately in form the applicant about the actions taken. In
accordance with the legislation in force regardin g the protection of professional, commercial and
industrial secrecy, the customs authorities notifies the holder of the right, of the name and address of
the declarant, and if known, the name of the c onsignee of the goods, with a view to allow the
applicant to take the legal action provided by the legislation in force in the field. The customsauthorities shall afford the applicant the opportun ity to inspect the goods whose release has been
suspended or which have been seized.
120.3 If within 20 days from notification of the seizure of goods or from the decision to suspend the
release of the goods, the customs authorities do not receive a copy of the appeal lodged with thecompetent authorities by the holder of the right,  the customs authorities revoke the decision to
suspend the release of the goods or the seizure of the goods and release the goods.
120.4 The applicant is responsible for any eventual damage occurred to the importer or a third party.
Besides this, he is obliged to forward payment of all eventual charges related to the warehousing of
the goods.
Title 10
Customs declaration
Chapter I
Customs declarations in writing
Section 1
General Provision
121.1 Where a customs declaration covers two or mo re articles, the particulars relating to each
article shall be regarded as constituting a separate declaration.G/VAL/N/1/ALB/1
Page 130
121.2 In a customs declaration goods under the same tariff code, same country of origin and
imported under same conditions regarding preferential treatment and restrictions should be put
together under a single article.
121.3 Component parts of industrial plant coming under a single CN code shall be regarded as
constituting single item of goods.
122. Without prejudice to the possible application of penal provisions, the lodging with a customs
office of a declaration signed by the declarant or his representative shall render him responsible under
the provisions in force for:
a) the accuracy of the information given in the declaration;
b) the authenticity of the documents attached; and
c) compliance with all the obligations relating to the entry of the goods in question under the 
procedure concerned.
123. Documents accompanying a declaration shall be kept by the customs authorities unless the
said authorities provide otherwise.
124.1 The declaration shall be lodged with the customs office where the goods were presented. It
may be lodged as soon as such presentation as described in Article 12 in the Code has taken place.
124.2 The customs authorities may authorise the declaration to be lodged before the declarant is in a
position to present the goods. In this case, the customs authorities may set a time limit, to be
determined according to the circumstances, for pr esentation of the goods. If the goods have not been
presented within this time limit, the declaration shall be considered not to have been lodged.
124.3 Where a declaration has been lodged before the goods to which it relates have arrived at the
customs office or at another place designated by the customs authorities, it may be accepted only after
the goods in question have been presented to the customs.
125.1 The declaration shall be lodged with the competent customs office during the days and hours
appointed for opening. However, the customs authorities may, at the request of the declarant and at
his expense, authorise the declaration to be lodged outside the appointed days and hours.
125.2 Any declaration lodged with the officials of a customs office in any other place duly
designated for that purpose by agreement between the customs authorities and the person concerned
shall be considered to have been lodged in the said office.
126.1 The date of acceptance of the declaration shall be noted thereon.126.2 The date of acceptance for an computerised declaration should be the date when the
declaration has been transferred to the customs authorities computer system in a readable form.
127.1 The customs authorities may allow or require the corrections referred to in Article 90 of the
Code to be made by the lodging of a new declaration intended to replace the original declaration. In
that event, the relevant date for determination of  any duties payable and for the application of any
provisions governing the customs procedure in question shall be the date of the acceptance of theoriginal declaration.G/VAL/N/1/ALB/1
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127.2 If the customs authorities accept the lodging of a new declaration all copies of the old
declaration must be kept in the files together with the new declaration. Notes on the old declaration
must be made making it clear that it is invalidated. The notes must contain the decision to invalidate
the declaration.
128. Without prejudice to the possible application of penal provisions, if the declarant or his
representative finds out that information concerning import or export of goods provided in a customs
declaration is incorrect or incomplete, he should without delay inform the relevant customs
authorities. Article 90 of the Code shall apply.
By way of derogation from Article 91 (2) of the Code, a customs declaration may be
invalidated after the goods have been released, as provided below:
129.1 Where it is established that the goods have been declared in error, instead of other goods, for
a customs procedure entailing the obligation to pay import duties, the customs authorities shall
invalidate the declaration if a request to that effect is made within three months of the date of
acceptance of the declaration, provided that:
a) the goods originally declared:
(i) have not been used other than as authorised in their original status; and
(ii) have been restored to their original status; and that
b) the goods which ought to have been declared for the customs procedure originally intended:
(i) could, when the original declaration was lodged, have been presented to the same 
customs office: and
(ii) have been declared for the same customs procedure as that originally intended.
The customs authorities may allow the time limit referred to above to be exceeded in duly
substantiated exceptional cases;
129.2 Where the goods have been declared for export or for the outward processing procedure, the
declaration shall be invalidated provided that th e customs office of export has been informed in
accordance with Point 437 that the goods declared have not left the customs territory of the Republicof Albania and provided that:
i) the declarant provides the customs office of export with evidence that the goods have
not left the customs territory of the Republic of Albania,
ii) the declarant returns to the said office al l copies of the customs declaration, together
with any other documents issued to him on acceptance of the declaration,
iii) the declarant, in accordance with the pr ovisions in force, complies with any other
obligations laid down by the customs office of export to regularise the position of thegoods.
Invalidation of the declaration shall entail cancellation of any adjustments made on an export
license or advance-fixing certificate presented in support of the declaration. Where the goods declared
for export are required to leave the customs territory of the Republic of Albania by a specified timelimit, failure to comply with that time limit shall entail invalidation of the relevant declaration;
129.3 In so far as the re-export of the goods entails the lodging of a declaration, paragraph (1) above
shall apply “mutatis mutandis”.G/VAL/N/1/ALB/1
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Section 2
Forms to be used
130.1 The official model for written declaration to customs, for the purposes of placing goods under
a customs procedure or re-exporting them in accordance with Article 197 (3) of the Code, shall be the
Single Administrative Document.
130.2 Other forms may be used for this purpose where the provisions of the customs procedure in
question permit.
130.3 The provisions of paragraph 1 and 2 shall not preclude:a) waiver of the written declaration prescribed in Points 150 to 161 for release for free
circulation, export or temporary importation;
b) waiver based on the dispositions in force, for the forms referred to in paragraph 1 where the
special provisions laid down in Articles 60 (1 ) and 61 of the Code with regard to consignment
by letter or parcel-post apply;
c) use of special forms to facilitate the declaration in specific cases, where the General
Directorate of Customs so permit.
d) waiver of the form referred to in paragraph 1 in the case of existing or future agreements or
arrangements concluded between the Republic of Albania and other states with a view to
greater simplification of formalities in all or part of the trade between the two countries;
e) use by the persons concerned of loading lists for the completion of the transit formalities in
force, in the case of consignments composed of more than one kind of goods;
f) printing of export, transit or import declarations and documents certifying the Albanian status
of goods not being moved under transit procedure by means of official or private-sector data
processing systems, if necessary on plain paper, on conditions laid down by the General
Directorate of Customs;
g) provision by specific rule to the effect that where a computerised declaration-processing-
system is used, the declaration, within the meaning of paragraph 1, may take the form of the
Single Administrative Document printed out by that system.
130.4 When formalities are completed using public or private computers, which also print out the
declarations, the customs authorities may provide that:
a) the hand-written signature may be replaced by another identification technique which may be
based on the use of codes and having the same legal consequences as a hand-written
signature. This facility shall only be granted if the technical and administrative conditions laid
down by the competent authorities are complied with;
b) the declarations thus produced may be directly authenticated by those systems, in place if the
manual or mechanical application of the customs office stamp and the signature of the
competent official.
130.5 Where in the legislation in force, reference is made to an export, re-export or import
declaration or a declaration for placing goods under another customs procedure, the customs
authorities may not require any administrative documents other than those which are:G/VAL/N/1/ALB/1
Page 133
a) expressly created by Albanian legislat ion or provided by such legislation;
b) required under the terms of international conventions;c) required from operators to enable them to qualify, at their request, for an advantage or 
specific facility;
d) required, for the implementation of specific regulations which cannot be implemented solely 
by the use of the document referred to in paragraph 1.
131. Without prejudice to Point 130(3), the customs administration may for the purpose of
completing export or import formalities, dispense with the production of one or more copies of the
Single Administrative Document intended for use by the public authorities, provided that theinformation in question is available on other media.
132.1 The Single Administrative document shall be presented in subsets containing the number of
copies required for the completion of formalities relating to the customs procedure under which the
goods are to be placed.
132.2 Where the transit procedure is preceded or followed by another customs procedure, a subset
containing the number of copies required for the completion of formalities relating to the transit
procedure and the preceding or following procedure may be presented.
132.3 The subsets referred to in paragraph 1 and 2 shall be taken from a set of eight copies, in
accordance with the specimen contained in Annex 9;
132.4 Without prejudice to Points 130(3), 147 to 149, the declaration forms may be supplemented,
where appropriate, by one or more continuation forms presented in subsets containing the declarationcopies needed to complete the formalities relating to the customs procedure under which the goods are
to be placed. Those copies needed in order to complete the formalities relating to preceding or
subsequent customs procedures may be attached where appropriate. The continuation subsets shall be
taken from a set of eight copies, in accordance with the specimen contained in Annex 10. The
continuation forms shall be an integral part of the Single Administrative Document to which theyrelate.
132.5 By way of derogation from paragraph 4, the customs authorities may provide that
continuation forms shall not be used where a computerised system is used to produce such
declarations.
133.1 Where Point 132 (2) is applied, each party involved shall be liable only as regards the
particulars relating to the procedure for which he applied as declarant, principal or as the
representative of one of these.
133.2 For the purposes of paragraph 1, where the declarant uses a Single Administrative Document
issued during the preceding customs procedure, he shall be required prior to lodging his declaration,to verify the accuracy of existing particulars for the boxes for which he is responsible and their
applicability to the goods in question and the procedure applied for, and to supplement them as
necessary. In the cases referred to in the first se ntence, the declarant shall immediately inform the
customs office where the declaration is lodged of any discrepancy found between the goods in
question and the existing particulars. In this case the declarant shall then draw up his declaration on
fresh copies of the Single Administrative Document.G/VAL/N/1/ALB/1
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134. Where the Single Administrative Document is used to cover several successive customs
procedures, the customs authorities shall satisfy themselves that the particulars given in the
declarations relating to the various procedures in question all agree.
135.1 The declaration must be drawn in Albanian, except when the declaration is made under the
terms of international conventions.
135.2 In the latter cases, the Albanian customs authorities may require from the declarant or his
representative a translation of the declaration into Albanian.
136.1 The Single Administrative Document must be completed in accordance with the explanatory
note in Annex 12.
136.2 The customs authorities shall ensure that users have ready access to copies of the explanatory
note referred to in paragraph 1.
137. The codes to be used in completing the forms refe rred to in Point 130(1) are listed in Annex
13.
138.1 In cases where the rules require supplementary copies of the form referred to in Point 130(1),
the declarant may use additional sheets or photocopies of the said form for this purpose.
138.2 Such additional sheets or photocopies must be signed by the declarant, presented to the
customs authorities and endorsed by the latter under the same conditions as the Single Administrative
Document. They shall be accepted by the customs authorities as if their quality and legibility are
considered satisfactory by the said authorities.
139.1 The forms referred to in Point 130(1) shall be printed on self-copying paper, dressed for
writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the
information on one side not to affect the legibility of the information on the other side and its strength
should be such that in normal use it does not easily tear or crease.
139.2 The paper shall be white for all copies. However, on the copies used for transit (1, 4, 5 and 7),
boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first
subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
139.3 The form shall be printed in green ink.139.4 The boxes are based on a unit of measurement of one tenth of an inch horizontally and one
sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of aninch horizontally.
139.5 A colour marking of the different copies shall be effected in the following manner:
a) on forms conforming to the specimens shown in Annexes 9 and 10:
i) copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured
respectively red, green, yellow and blue.
ii) copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured
respectively blue, red, green and yellow;
139.6 The width of these margins shall be approximately 3 mm. The broken margin shall comprise
a series of squares with a side measurement of 3 mm each one separated by 3 mm.G/VAL/N/1/ALB/1
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139.7 The copies on which the particulars contained in the forms shown in Annexes 9 and 10 must
appear by a self-copying process are shown in Annex 11.
139.8 The forms shall measure 210 x 297 mm with a maximum tolerance as to length of 5 mm less
and 8 mm more.
139.9 The form must show the name and address of the printer or a mark enabling the printer to be
identified. The printing of Single Administrative Documents is subject to prior technical approval of
the forms by the General Directorate of Customs.
Section 3
Particulars required according to the customs procedure concerned
140. The list of boxes to be used for declarations of entry for a particular customs procedure using
the Single Administrative Document is contained in Annex 12.
141. The particulars required when one of the forms referred to in Point 130 (2) is used, depend on
the form in question. They shall be supplemented where appropriate by the provisions relating to thecustoms procedure in question.
Section 4
Documents to accompany the customs declaration
142.1 The following documents shall accompany the customs declaration for release for free
circulation:
a) the invoice on the basis of which the customs value of the goods is declared, as required
under Point 80;
b) the documents required for the application of preferential tariff arrangements or other
measures derogating from the legal rules applicable to the goods declared;
c) all other documents required for the application of the provisions governing the release for
free circulation of the goods declared.
142.2 The customs authorities may require transport documents or documents relating to the
previous customs procedure, as appropriate, to  be produced when the declaration is lodged.
142.3 Where a single item is presented in two or more packages, they may also require the
production of a packing list or equivalent document indicating the contents of each package.
142.4 However, where goods qualify for duties under Article 104 of the Code, the documents
referred to in paragraph 1 (c) need not to be required.
142.5 In addition, where goods qualify for relief from import duty, the documents referred to in
paragraph 1 (a) and (c) need not to be required unless the customs authorities consider it necessary for
the purpose of applying the provisions governing the release of the goods in question for free
circulation.
143.1 To satisfy the information provided in a customs declaration the invoice required by Point
142(1)(a) should contain the following information, unless the customs authorities consider having
regard to the circumstances, that some information can be omitted:G/VAL/N/1/ALB/1
Page 136
a) name and address of the seller,
b) name and address of the buyerc) date of issue
d) number of packages, their nature and the marks and number they bear,
e) gross weightf) type of goods and quantity and price for each type of goods,g) eventual discounts and type of discount, and conditions of delivery.143.2 If information concerning packages is not shown in the invoice a packing list should be
attached to the invoice.
143.3 The customs authorities may, if needed, ask for a written translation to the Albanian language
for information provided in the invoice.
144.1 The transit declaration shall be accompanied by the transport document. The office of
departure may dispense with the presentation of this document at the time of completion of the
formalities. However, the transport document shall be presented at the request of the customs office orany other competent authority in the course of transport.
144.2 Without prejudice to any applicable simplification measures, the customs document of
export/dispatch or re-exportation of the goods from the customs territory of the Republic of Albania
or any document of equivalent effect shall be presented to the office of departure with the transitdeclaration to which it relates.
144.3 The customs authorities may, where appropriate, require production of the document relating
to the preceding customs procedure.
145.1 The documents to accompany the declaration of entry for a customs procedure with economic
impact, except for the outward processing procedure, shall be as follows:
a) the documents laid down in Point 142;b) the authorisation for the customs procedure in question or a copy of the application for
authorisation where the second subparagraph of Point 278(1) applies, except in cases of entryfor the customs warehousing procedure or where Points 284(3) or 366(3) applies.
145.2 The documents to accompany the declaration of entry for the outward processing procedure
shall be as follows:
a) the documents laid down in Point 146;
b) the authorisation for the procedure or a copy of the application for authorisation where the
second subparagraph of Point 406(3) applies, except where Point 414(2) applies.
145.3 Point 142(2) shall apply to declarations of entry for any customs procedure with economic
impact.G/VAL/N/1/ALB/1
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145.4 The customs authorities may allow the documents referred to paragraph 1 (b) and 2 (b) to be
kept at their disposal instead of accompanying the declaration.
146.1 The export or re-export declaration shall be accompanied by all documents necessary for the
correct application of export duties and of the provisions governing the export of the goods in
question.
146.2 Point 142 (2) shall apply to export or re-export declarations.
Chapter II
Computerised customs declarations
147.1 The customs authorities may authorise the declarant, in accordance with Article 86 (b) in the
Code, to replace all or part of the particulars of the written declaration referred to in Annex 12 by
sending to the customs office designated for that purpose, with a view to their processing by
computer, codified data, or data made out in any other form specified by those authorities,
corresponding to the particulars required for written declarations.
147.2 The General Directorate of Customs shall determine the conditions under which the data
referred to in paragraph 1 are to be sent.
148. The General Directorate of Customs may aut horise the use of computers, inter alia, as
follows:
a) they may stipulate that the data necessary for completing the formalities in question shall be
entered in their computerised declaration-pro cessing systems, without a written declaration
being required,
b) they may provide that the declaration within the meaning of Point 130 (1) shall be constituted
by entry of data in the computer if a document corresponding to a declaration is not produced.
149.1 When formalities are completed using public or private computer systems, the General
Directorate of Customs shall authorise persons who so request to replace the hand-written signaturewith a comparable identification device, which may be based on the use of codes, and which has the
same legal consequences as a hand-written signature.
149.2 The General Directorate of Customs may aut horise the persons concerned to make out and
transmit by computer in whole or in part the supporting documents referred to in Points 142 to 146.
149.3 The facilities referred to in paragraph 1 and 2 shall be granted only if the technical and
administrative conditions laid down by the General Directorate of Customs are met.
Chapter III
Customs declarations made orally or by any other act
Section 1
Oral declarations
150. Customs declarations may be made orally for the release for free circulation of the following
goods:
a) goods of a non-commercial nature:G/VAL/N/1/ALB/1
Page 138
i)  contained in traveller’s personal luggage, or
ii) sent to private individuals, or
iii) in other cases, when the value of the consignment is less than 5000 LEK and the
goods are allowed to enter without restrictions, where this is authorised by the
customs authorities;
b) goods of commercial nature provided:
i)  the total value per consignment and per declarant does not exceed 2000 LEK,
ii)  the consignment is not part of a regular series of similar consignments, and
iii) the goods are not being carried by an independent carrier as a part of a larger freight
movement;
c) the goods referred to in Point 145, where these qualify for relief as returned goods;d) the goods referred to in Point 155(b) and (c).151.  Customs declarations may be made orally for the export of:
a) goods of a non-commercial nature:
i)  contained in traveller’s personal luggage, or
ii)  sent by private individuals;
b) the goods referred to in Point 150 (b);c) the goods referred to in Point 156(b) and (c);d) other goods in cases of negligible economic importance, where this is authorised by the 
customs authorities.
152.1 Points 150 and 151 shall not apply where the person clearing the goods is acting on behalf of
another person in his capacity as customs agent.
152.2 Where the customs authorities are not satisfied that the particulars declared are accurate or
that they are complete, they shall require a written declaration.
153. Where goods declared to customs orally in accordance with Point 150 and 151 are subject to
import or export duty the customs authorities shall issue a receipt to the person concerned against
payment of the duty owing.
154.1 Customs declarations may be made orally for the temporary importation of the following
goods, in accordance with the conditions laid down by the General Directorate of Customs:
a) i)  animals and equipment listed in Point 356,
ii)  packings listed in Point 349,
iii) radio and television production and broadcasting equipment and vehicles specially
adapted for use for the above purpose and their equipment imported by public or
private organisations established outside the customs territory of the Republic of
Albania and approved by the customs authorities issuing the authorisation for the
procedure to import such equipment and vehicles,
iv)  instruments and apparatus necessary for doctors to provide assistance for patients
awaiting an organ transplant pursuant to Point 342(2)(c);
b) the goods referred to in Point 157;G/VAL/N/1/ALB/1
Page 139
c) other goods, where this is authorised by the customs authorities.
154.2 The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-
exportation discharging a temporary importation procedure.
Section 2
Customs declarations made by any other act
155. The following, where not expressly declared to customs, shall be considered to have been
declared for release for free circulation by the act referred to in Point 158:
a) goods of a non-commercial nature contained in traveller’s personal luggage entitled to relief
as duty free import or as returned goods;
b) means of transport entitled to relief as returned goods;c) goods imported in the context of traffic of negligible importance and exempted from the
requirements to be conveyed to a customs office in accordance with Article 42 (3) of theCode, provided they are not subject to import duty.
156. The following, where not expressly declared to customs, shall be considered to have been
declared for export by the act referred to in Point 158(b):
a) goods of a non-commercial nature not liable for export duty contained in traveller’s personal
luggage;
b) means of transport registered in the Republic of Albania and intended to be re-imported;
c) other goods in cases of negligible economic importance, where this is authorised by the
customs authorities.
157.1 The following, where not declared to customs in writing or orally, shall be considered to have
been declared for temporary importation by the act re ferred to in Point 158, in accordance with Points
368 and 394:
a) traveller’s personal effects and goods imported for sport purposes listed in Point 354;b) the means of transport listed in Points 383 to 390.157.2 Where they are not declared to customs in writing or orally, the goods referred to in paragraph
1 shall be considered to have been declared for re-exportation discharging the temporary importation
procedure by the act referred to in Point 158.
158. For the purpose of Point 155-157, the act which is considered to be a customs declaration may
take the following forms:
a) in the case of goods conveyed to a customs office or to any other place designated or
approved in accordance with Article 42 (1) a of the Code:
i) going through the green or “nothing to declare”  channel in the customs office where
the two-channel system is in operation,
ii) going through a customs office which does not operate the two-channel system
without spontaneously making a customs declaration;G/VAL/N/1/ALB/1
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b) in the case of exemption from the obligation to convey goods to customs in accordance with
the provisions implementing Article 42 (3) of the Code, in the case of export in accordance
with Point 156 and in the case of re-exportation in accordance with Point 157 (2):
i) the sole act of crossing the frontier of the customs territory of Albania.
159.1 Where the conditions of Points 155-157 are fulfilled, the goods shall be considered to have
been presented to customs within the meaning of Article 88 of the Code, the declaration to have been
accepted and release to have been granted, at the time when the act referred to in Point 158 is carried
out.
159.2 Where a check reveals that the act referred to in Point 158 has been carried out but the goods
imported or taken out do not fulfil the conditions in Points 155 to 157, the goods concerned shall be
considered to have been imported or exported unlawfully.
Section 3
Provisions common to Sections 1 and 2
160. The provisions in Points 150 to 157 shall not apply to goods in respect of which the payment
of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition
or restriction or to any other special formality.
161. For the purpose of Sections 1 and 2, the following definition shall apply:
“Traveller”  means: The person mentioned in Article 63 of the Code.
PART II
CUSTOMS-APPROVED TREATMENT OR USE
Title 1
Release for free circulation
Chapter I
General provisions
162.1 Where Albanian goods are exported under an ATA carnet, when imported again those goods
may be released for free circulation on the basis of the ATA carnet.
162.2 In this case, the office where the goods are released for free circulation shall carry out the
following formalities:
a) verify the information given in boxes A to G of the re-importation voucher;b) complete the counterfoil and box H of the re-importation sheet;c) retain the re-importation voucher.
Chapter II
Favourable tariff treatment by reason of the nature of goods and by reason of their end use
Section 1
General provisions
163. In accordance with Title II, Chapter I, Article 28 (7) of the Code this chapter will lay down
provisions in the implementing of the favourable tariff treatment procedures.G/VAL/N/1/ALB/1
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Section 2
Favourable tariff treatment by reason of the nature of goods
Subsection 1
Goods subject to the condition  that they be denatured
164. Classification under the tariff subheadings listed in column 2 of the table in Annex 14 of the
goods listed against each subheading in column 3 shall be subject to the condition that the goods are
denatured so as to make them unfit for human consumption, by means of one of the denaturants
referred to in column 4 used in the quantities indicated in column 5.
165. Denaturing shall be carried out in such a way as to ensure that the product to be denatured and
the denaturant are homogeneously mixed and cannot be separated again in a manner which iseconomically viable.
Subsection 2
Conditions for tariff classification of certain types of seed
166. Classification under the tariff subheadings listed in column 2 of Annex 15 of the goods listed
against each subheading in column 3 shall be su bject to the conditions laid down in Point 167.
167. Seed potatoes, sweet corn, spelt, hybrid maiz e, rice, sorghum hybrid, oil seeds and oleaginous
fruits shall not be entered in the subheadings indicated in Point 166 unless the person concerned
establishes to the satisfaction of the competent customs authorities of the Republic of Albania thatthey are actually intended for sowing.
Subsection 3
Conditions for tariff classification of bolting cloth as piece goods
168. The tariff classification of bolting cloth, not made up, falling within CN code 5911 20 00
shall be subject to the condition that it is marked as  indicated below. A mark consisting of a rectangle
and its diagonals must be reproduced at regular intervals along both edges of the fabric without
encroaching on the selvedges, in such a way th at the distance between two consecutive marks,
measured between the adjacent ends of the rectangles, is not more than one metre and that the markson one edge are staggered so as to be half way between those on the other edge (the centre of each
mark must be equidistant from the centre of the two nearest marks on the opposite edge). Each mark
is to be so positioned that the long sides of the rectangle are parallel to the warp of the fabric (see
sketch in Annex 16). The thickness of the lines forming the sides of the rectangle must be 5 mm, and
that of the diagonals 7 mm. The rectangle from the outer edge of the lines must be at least 8 cm in
length and 5 cm in width. The marks must be printed in a single colour contrasting with the colour of
the fabric and must be indelible.
Section 3
Admission of goods with favourable tariff  treatment by reason of their end-use
169.1 The admission of goods entered for free circulation with favourable tariff treatment by reason
of their end-use shall be subject to the granting of written authorisation to the person importing the
goods or having them imported for free circulation. Articles 109 and 110 of the Code shall apply
“mutatis mutandis”.
169.2 The said authorisation shall be issued at the written request of the person concerned by the
General Directorate of Customs.
169.3 The request shall contain inter alia the following information:G/VAL/N/1/ALB/1
Page 142
a) name and address of the applicant;
b) a brief description of the plant to be used for the proposed treatment;c) the nature of the proposed treatment;
d) the type and quantity of goods to be used; and
e) when applicable, the type, quantity and tariff description of the goods obtained. The person
concerned shall enable the customs authorities to trace the goods to their satisfaction in the
establishment or establishments of the undertaking throughout their processing.
170.1 The customs authorities may limit the period of validity of the authorisation referred to in
Point 169.
170.2 Where an authorisation is revoked the holder shall immediately pay import duties, established
in accordance with Article 223 of the Code, in respect of those goods which have not already been
assigned to the prescribed end-use.
171. The holder of the authorisation shall be obliged:a) to assign the goods to the prescribed end-use;
b) to keep records enabling the customs authoritie s to carry out any checks which they consider
necessary to ensure that the goods are actually put to the prescribed end-use, and to retain
such records.
172.1 All the goods shall be assigned to the prescribed end-use within one year of the date on which
the declaration for free circulation was accepted by the customs authorities.
172.2 The period laid down in paragraph 1 may be extended by the General Directorate of Customs
if the goods have not been assigned to the prescribed end-use on account either of unforeseeable
circumstances or force majeure or of exigencies i nherent in the working or processing of the goods.
173.1 Goods shall be considered to have been assigned to the end-use in question:a) in the case of goods which can be used only once, when all the goods have been assigned to
the prescribed end-use in accordance with the time limits laid down;
b) in the case of goods which may be put to repeated use, two years after they are first assigned
to the prescribed use; the date of such first assignment shall be entered in the records referred
to in Point 171(b).
173.2 Waste and scrap which result from the working or processing of the goods and losses due to
natural wastage shall be considered as goods having been assigned to the end-use.
174. In cases of necessity duly substantiated by the holder of the authorisation, the customs
authorities may allow the goods referred to in this Section to be stored with goods of the same type
and quality having the same technical and physical characteristics. Where goods are stored in this way
this Section shall apply to a quantity of goods equivalent to that released for free circulation under thisSection.G/VAL/N/1/ALB/1
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175.1 The customs authorities shall not approve the use of the goods otherwise than as provided for
by the favourable tariff treatment referred to in Point 169 unless the holder of the authorisation can
establish to their satisfaction that it has been impo ssible for reasons relating to his circumstances or to
the goods themselves for the goods to be put to the prescribed end-use.
175.2 The approval referred to in the preceding paragraphs shall be conditional on the holder of the
authorisation paying the amount of import duties established in accordance with Article 223 of the
Code.
176. The customs authorities shall not approve the export of the goods from the customs territory
of the Republic of Albania or the destruction of the goods under customs supervision unless the
holder of the authorisation can establish to their satisfaction that it has been impossible for reasons
relating to his circumstances or to the goods themselves for the goods to be put to the prescribed end-use. Where export of the goods from the customs territory of the Republic of Albania is approved, the
goods shall be considered as non-Albanian goods from the time of acceptance of the export
declaration.
Section 4
Common provisions
177. Where the import duty applicable under the favourable tariff treatment by reason of the nature
of goods or end-use arrangements to goods for a specific end-use is not lower than that which would
otherwise be applicable to the goods, the said goods sh all be classified in the CN code referring to the
end-use and this Chapter shall not apply.
178. Favourable tariff treatment by reason of the nature of goods and by reasons of their end use
for other goods than those mentioned in this Chapter may be granted in provisions laid down by the
Minister of Finance.
179. The General Directorate of Customs may lay down guidelines in the practical application of
the favourable tariff treatment procedures.
Chapter III
Management of tariff measures
Management of tariff quotas designed to be used following the
chronological order of dates of customs declarations
180.1 Save as otherwise provided, where tariff quotas are opened by an Albanian provision, those
tariff quotas shall be managed in accordance with the chronological order of dates of acceptance ofdeclarations for release for free circulation.
180.2 Where a declaration for release for free circulation incorporating a valid request by the
declarant to benefit from a tariff quota is accepted, the customs authorities concerned shall draw from
the tariff quota, through the General Directorate of Customs, a quantity corresponding to its needs.
180.3 The customs authorities shall not present any request for drawing until all documents have
been presented to the customs authorities on which the granting of the reduced or zero rate is
conditional.
180.4 Subject to paragraph 8, allocations shall be granted by the General Directorate of Customs on
the basis of the date of acceptance of the relevant declaration for release for free circulation, and to theG/VAL/N/1/ALB/1
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extent that the balance of the relevant tariff quo ta so permits. Priority shall be established in
accordance with the chronological order of these dates.
180.5 The customs authorities shall communicate to the General Directorate of Customs all valid
requests for drawing without delay. Those communications shall include the date referred to in
paragraph 4, and the exact amount applied for on the relevant customs declaration.
180.6 For the purposes of paragraphs 4 and 5, the General Directorate of Customs shall fix order
numbers where none are provided by the Albanian provision opening the tariff quota.
180.7 If the quantities requested for drawing from a tariff quota are greater than the balance
available, allocation shall be made on a pro rata basis with respect to the requested quantities.
180.8 For the purposes of this Point, acceptance of a declaration by the customs authorities on 1, 2
or 3 January shall be regarded as acceptance on 3 January. However, if one of those days falls on a
Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January.
180.9 Where a new tariff quota is opened, drawings shall not be granted by the General Directorate
of Customs before the 11th working day following the date of publication of the provision which
created that tariff quota.
180.10 Customs authorities shall immediately return to the General Directorate of Customs the
amount of drawings which they do not use. However, where an erroneous drawing representing acustoms debt of 2000 LEK or less is discovered after the first month following the end of the period
of validity of the tariff quota concerned, customs authorities needs not make a return.
180.11 If the customs authorities invalidate a declaration for release for free circulation in respect of
goods which are the subject of a request for benefit of a tariff quota, the complete request shall becancelled in respect of those goods. The customs aut horities concerned shall immediately return to the
General Directorate of Customs any quantity drawn, in respect of those goods, from the tariff quota.
181.1 The General Directorate of Customs shall make an allocation each working day, except:
- days which are holidays for the General Directorate of Customs, or
- in exceptional circumstances, any other day, upon decision by the Director General of
Customs.
181.2 Subject to Point 180(8), any allocation shall take into account all unanswered requests which
relate to declarations for release for free circulation accepted up to and including the second previous
day, and which have been communicated to the General Directorate of Customs.
Title 2
Transit
182. In accordance to Title IV, Chapter II, Section 3 B of the Code this chapter will lay down
provisions in the implementing of the transit procedure.
183.1 In accordance with Article 114 (1) (b) of the Code, Albanian goods shall move under the
transit procedure in the following situations:
i) when a repayment or remission of import duties is conditional on their being re-
exported from the customs territory of the Republic of Albania or placed in a customs
warehouse, free zone or free warehouse or under any customs procedure other than
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ii) when they have been released for free circulation under the inward processing
procedure, drawback system, with a view  to their later export in the form of
compensating products and for which an application for repayment may be presented
in accordance with Article 149 of the Code, and the person concerned have the
intention of submitting such an application,
183.2 Goods referred to in paragraph 1 which have not left the customs territory of the Republic of
Albania shall be treated as Albanian goods provided it is certified that the export declaration and other
customs formalities requiring the goods to leave the said customs territory, and any effects of those
formalities have been cancelled.
184.1 All goods which are to move under the transit procedure shall be the subject of a T1
declaration in accordance with this Section. A T1 declaration means a declaration on a formcorresponding to the specimens in Annexes 9 and 10 and used in accordance with the notes referred to
in Annexes 12 and 13.
184.2 Loading lists based on the specimen in Annex 17 may be used in accordance with this
implementing provisions as the descriptive part of transit declarations. Such use shall in no way affectobligations in respect of any formal ities attaching to a dispatch/export procedure, or in respect of the
forms used for such formalities.
185. The loading list shall include:
a) the heading “Loading List”;
b) a box measuring 70 x 55 mm, divided into a top part measuring 70 x 15 mm for the insertion
of the symbol “T” followed by one of the endorsements “T1” or “T1 bis” and a lower part
measuring 70 x 40 mm for official use;
c) columns, in the following order and headed as shown:
i) serial No,
ii) marks, numbers, number and kind of package; description of goods,
iii) country of dispatch/export,iv) gross mass (in kilograms),
v) for official use only.
d) The width of the columns may be adapted as necessary. However, the width of the column
headed “For official use only” shall be not less than 30 mm. Spaces other than those referred
to under (a), (b) and (c) above, may also be used.
186.1 Only the front of the forms may be used as a loading list.
186.2 Each item shown on a loading list shall be preceded by a serial number.186.3 Each item shall be followed, where appropriate, by any special reference required by
Albanian legislation, documents produced, and certificates and authorisations.
186.4 A horizontal line shall be drawn after the last entry and the remaining unused spaces barred so
that any subsequent addition is impossible.
187.1 The customs authorities may allow the use as loading lists which do not comply with all the
requirements. However, the size and the space used for customs authorities must not be changed.
Use of such lists shall be allowed only where:G/VAL/N/1/ALB/1
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a) they are produced by firms whose records are based on an integrated electronic or automatic
data processing system;
b) they are designed and completed in such a way that they can be used without difficulty by the
customs authorities;
c) they include for each item, the number, kind and marks and numbers of packages, the
description of the goods, the country of dispatch/export and the gross mass in kilograms.
187.2 The customs authorities may allow firms whose records are based on an electronic or
automatic data-processing system, and which are already allowed under paragraphs 1 and 2 to use
loading lists of a special type, to use such lists for transit operations involving only one type of goods
where this facility is made necessary by the computer programs of the firms concerned.
188.1 Where the principal uses loading lists for a consignment comprising two or more types of
goods, boxes 15 “Country of dispatch/export”, 33 “C ommodity code”, 35 “Gross mass (kg)”, 38 “Net
mass (kg)” and, where necessary, 44 “Additional information, documents produced, certificates and
authorisations” of the form shall be barred and box 31 “Packages and description of goods” of thatform shall not be used to show the marks and numbers, number and kind of the packages and
description of goods. When loading lists are used, supplementary forms shall not be used.
188.2 The loading list shall be produced in the same number of copies as the T1 declaration to
which it relates.
188.3 When the declaration is registered, the loading list must bear the same registration number as
the T1 declaration to which it relates. That number must be entered either by means of a stamp
incorporating the name of the office of departure or by hand. In the latter case it must be accompanied
by the official stamp of the office of departure. The signature of an official of the office of departureshall be optional.
188.4 Where two or more loading lists accompany a single T1 declaration, each number must bear a
serial number allotted by the principal: the number of loading lists shall be shown in box 4 “Loading
lists”  of the T1 declaration.
188.5 A declaration on a single administrative document form bearing the symbol “T1” in the right-
hand subdivision of box 1 and accompanied by one or more loading lists shall be treated as a transit
declaration.
189.1 Where goods have to move under the transit procedure, the principal shall enter the symbol
“T1” in the right-hand subdivision of box 1 of the form used. Where supplementary forms are used,the principal shall enter the symbol “T1 bis” in the right-hand subdivision of box 1 of the
supplementary forms used.
189.2 The T1 declaration shall be signed by the principal and copy 1, 4, 5 and 7 thereof shall be
produced at the office of departure.
189.3 Where the transit procedure succeeds another customs procedure, reference shall be made on
the T1 declaration to that procedure or to the corresponding customs documents.
190.1 The same means of transport may be used for the loading of goods at more than one office of
departure and for unloading at more than one office of destination.G/VAL/N/1/ALB/1
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190.2 Each T1 declaration shall include only the goods loaded or to be loaded on a single means of
transport for carriage from one office of departure to one office of destination. For the purposes of the
first sentence, the following shall be regarded as c onstituting a single means of transport, on condition
that the goods transported are to be dispatched together:
a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);b) a line of coupled railway carriages or wagons;c) boats constituting a single chain;d) containers loaded on a means of transport within the meaning of this Point.
191.1 The office of departure shall accept and register the T1 declaration, prescribe the period
within which the goods must be presented at the office of destination and take such measures for
identification as it considers necessary.
191.2 The office of departure shall enter the necessary particulars on the T1 declaration, retain its
copy 1 and return the others copies to the principal or his representative.
191.3 Means of transport under transit procedure are not allowed to depart from customs office of
departure without authorisation from the customs authorities.
191.4 In cases where the goods considered for transit presents an increased risk of fraud, or
whenever the customs authorities consider it necessary, the office of departure may prescribe an
itinerary for the consignment. The itinerary shall be changed, upon application by the principal, only
by the customs authorities of the office of departure and the application must be lodged within the
prescribed time limit. The customs authorities shall take the necessary measures to deal with anyoffence or irregularity and to impose effective penalties in accordance with Article 260 of the Code.
191.5 In the case of force majeure the carrier may diverge from the prescribed itinerary. The
consignment and the T1 document shall be presented without delay to the nearest customs authorities.
The customs authorities shall inform without delay th e office of departure of the diversion and record
the relevant details on the T1 document.
192.1 As a general rule, identification of the goods shall be ensured by sealing.192.2 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 office of departure as suitable for sealing;
b) each individual package, in other cases.192.3 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; andG/VAL/N/1/ALB/1
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d) the spaces reserved for the load are readily accessible for inspection by the customs
authorities.
192.4 The office of departure may dispense with sealing if, having regard to other possible measures
for identification, the description of the goods in  the T1 document or in the supplementary documents
make them readily identifiable.
193. The General Directorate of Customs may decide th at transit with trucks, trailers or containers
is only allowed if they are approved for international carriage of goods under customs seal and are in
good condition.
194.1 The goods shall be transported under cover of copy 4, 5 and 7 of the T1 document returned to
the principal or his representative by the office of departure.
194.2 The master or driver on means of transport under transit procedure must at all time carry the
those copies of the T1 document and present it at request from customs authorities or any other public
authority in accordance with Albanian legislation.
195. Where goods are loaded or unloaded in the presence of intermediate customs authorities the
copies of the T1 document shall be presented to those authorities.
196. The goods described on a T1 document may be transferred to another means of transport
under the supervision of the customs authorities in the territory of which the transfer is to be made,without the need for a new declaration. In that case, the competent authorities shall record the relevant
details on the T1 document.
197.1 If seals are broken in the course of the transport operation for reasons beyond the carrier's
control, the carrier shall without delay request that a certified report be drawn up by the nearestcustoms authorities without prejudice to the institutions of criminal proceedings in Article 280 of the
Code. The customs authority concerned shall, if possible, affix new seals.
197.2 In the event of an accident necessitating transfer to another means of transport, it must be
done under the supervision of the customs authorities in the territory of which the transfer is to bemade.
197.3 In the event of imminent danger necessitating immediate unloading of the whole or part of the
load, the carrier may take action on his own initiative. He shall record such action on the T1
document. Paragraph 1 shall apply in such a case.
197.4 If, as a result of accidents or other incidents arising in the course of the transport operation,
the carrier is not in a position to comply with the prescribed period within which the goods must be
presented at the office of destination, he shall inform the customs authority referred to in paragraph 1
as soon as possible. That authority shall then record the relevant details on the T1 document.
198.1 The goods and the T1 document shall be presented at the office of destination.198.2 Masters and drivers on means of transport under transit procedure shall without delay present
the transit declaration together with the goods at the customs office of destination. He is not allowed
make any stops during the transit procedure, except what is necessary for safety reasons or approved
by customs authorities or due to requests from any public authority in accordance with Albanianlegislation.G/VAL/N/1/ALB/1
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198.3 The office of destination shall record on copy 4 and 5 of the T1 document the details of
controls carried out and shall without delay send copy  5 to the office of departure within 10 days and
retain the other copy.
198.4 Whenever the customs authorities consider it necessary, the office of destination may be
changed, upon application by the principal, only by the office of departure. The customs authoritiesshall, in such cases, record the relevant details on all copies of the T1 document.
198.5 The time limit prescribed by the office of departure within which the goods must be produced
to the office of destination are not allowed to be changed by the office of destination.
198.6 Where the goods are presented at the office of destination after expiry of the time limit
prescribed by the office of departure and the failure to comply with the time limit is due tocircumstances which are explained to the satisfaction of the office of destination and are not
attributable to the carrier or the principal, the la tter shall be deemed to have complied with the time
limit prescribed.
199.1 The person presenting a transit document to the office of destination together with the
consignment to which that document relates are entitled to obtain a receipt on request.
199.2 The form for the receipt certifying that a transit document and the relevant consignment have
been presented at the office of destination shall conform to the specimen in Annex 18. However, the
receipt in respect of the transit document may be made out on the specimen on the back of the copy 5of the T1 declaration.
199.3 The receipt shall be completed in advance by the person concerned. It may contain other
particulars relating to the consignment, except in the space reserved for the office of destination, but
the endorsement by the office of destination shall be valid only in respect of the particulars containedin that space.
200.1 The guarantee referred to in Article 117 (1) of the Code shall be valid throughout the
Republic of Albania.
200.2 The guarantee may be comprehensive, covering a number of transit operations, or individual,
covering a single transit operation.
200.3 The guarantee shall consist of the joint and several guarantee of any natural or legal third
person fulfilling the conditions referred to in Article 210 of the Code or be a cash deposit lodged at
the office of departure. The office of departure may allow a cash deposit to be lodged at any other
customs office, when circumstances so warrant.
200.4 The guarantee document referred to in paragraph 3 shall conform to the specimen contained
in:
a) Annex 19, in the case of a comprehensive guarantee,b) Annex 20, in the case of an individual guarantee.200.5 Where the provisions laid down by Albanian law, regulation or administrative action or
common practice so require, the customs authorities may allow the guarantee to be in a different form,on condition that it has the same legal effects as the specimen document.
201.1 The use of the comprehensive guarantee shall be granted only to persons:G/VAL/N/1/ALB/1
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a) who are established in the Republic of Albania;
b) who have been regular users, either as principa ls or as consignors, of the transit system during
the previous six months or are known by the customs authorities to have a good financial
standing which is sufficient to fulfil their commitments; and
c) who have not committed any serious or repeated infringement of customs or tax laws.
201.2 A comprehensive guarantee shall be lodged with an office of guarantee.201.3 Office of guarantee shall be the General Directorate of Customs.201.4 The office of guarantee shall determine the amount of the guarantee, accept the guarantor's
undertaking and issue an authorisation allowing the principal to carry out, within the limits of the
amounts guaranteed, any transit operation irrespective of the office of departure.
201.5 Each person who has obtained authorisation shall, be issued with one or more guarantee
certificates made out on a form conforming to the specimen contained in Annex 21.
201.6 Reference to the guarantee certificate shall be made on each T1 document.201.7 The office of guarantee shall revoke the authorisation for the use of the comprehensive
guarantee if the conditions referred to in paragraph 1 no longer obtain.
202.1 The amount of the comprehensive guarantee is fixed at 100 % of the duties and other charges
payable, with a minimum of LEK 1.500.000, under the pr ovisions of paragraph 4, except in the cases
referred to in paragraph 2.
202.2 The customs authority may fix the amount of the comprehensive guarantee to at least 30% of
the duties and other charges payable, with a minimum of LEK 1.500.000, under the provisions of
paragraph 4, as long as:
a) the operator has during the period of two years regularly carried out transit operations under
the comprehensive guarantee system,
b) he has not committed any serious breaches of his obligations during that period,c) that reduced guarantee covers at least the amount of the customs duty,d) the goods are not listed in Annex 22 and are not excluded from the comprehensive guarantee.202.3 The exception provided for in paragraph 2 shall not apply if the conditions referred to therein
no longer obtain.
202.4 The office of guarantee shall make an evaluation over a period of a week of:a) consignments made;b) the duties and other charges payable taking account of the highest level of taxation applicable.
This evaluation shall be made on the basis of the commercial and accounting documentation
of the person concerned in respect of goods transported during the past year, the amount obtained then
being divided by 52. In the case of applicants for the use of the comprehensive guarantee the office ofG/VAL/N/1/ALB/1
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guarantee shall, in collaboration with the person concerned estimate the quantity, value and taxes
applicable to the goods being transported over a given period based on data already available. The
office of guarantee shall, by extrapolation, determine the likely value of and taxes on the goods to be
transported during a period of one week.
202.5 The office of guarantee shall carry out an annual review of the amount of the comprehensive
guarantee, in particular on the basis of information from the office of departure, and shall if
appropriate adjust the amount.
203.1 Either upon initiative of the Minister of Finance or following a request of the Director
General of Customs, the use of the comprehensive guarantee shall be temporarily forbidden, when it
is intended to cover transit operations concerning goods which are considered to present an increased
risk of fraud.
203.2 The maximum period for which use of the comprehensive guarantee shall be prohibited in
respect of any goods shall be 12 months, unless the Minister of Finance decides to extend the period.
204.1 On issue of the certificate of guarantee or at any time during the validity thereof, the principal
shall on his own responsibility designate on the reverse of the certificate the person or persons
authorised to sign transit declarations on his behalf. The particulars shall include the surname and
forename of each authorised person followed by th e signature of that person. Each nomination of an
authorised person shall be acknowledged by the si gnature of the principal. The principal shall be
entitled at his discretion to cross through the unused boxes.
204.2 The principal may at any time delete the name of an authorised person from the reverse of the
certificate.
205. Any person named on the reverse of a guarantee certificate presented at an office of departure
shall be deemed to be the authorised representative of the principal.
206. The period of validity of a guarantee certificate shall not exceed two years. However, that
period may be extended by the guarantee office for one further period not exceeding two years.
207. If the guarantee is cancelled the principal shall be responsible for returning to the guarantee
office forthwith all valid guarantee certificates issued to him.
208.1 An individual guarantee furnished for a single transit operation shall be lodged at the office of
departure. The office of departure shall fix the amount of the guarantee. The amount should cover all
duties and other charges due on the consignment.
208.2 The guarantee referred to in paragraph 1 may be a cash deposit lodged with the office of
departure. In that case, it shall be returned when the T1 document is discharged at the office of
departure.
209.1 The guarantor shall be released from his obligations as provided for in Article 214 (1) of the
Code and in addition he shall be released from his obligations upon expiry of a period of 12 months
from the date of registration of the T1 declaration where he has not been advised by the customs
office of departure of the non-discharge of the T1 document. Where, within the period provided for in
the first sentence, the guarantor has been advised by the customs authorities of the non-discharge of
the T1 document, he shall, in addition, be notified that he is or may be required to pay the amounts forwhich he is liable in respect of the transit operation in question. This notification shall reach the
guarantor not later than three years after the date of registration of the T1 declaration. Where no suchG/VAL/N/1/ALB/1
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notification has been made before the expiry of that time limit, the guarantor shall likewise be
released from his obligations.
209.2 The guarantee covering the transit operation shall not be released until the end of the
aforementioned three-year period or until the duties and other charges applicable have been paid. The
customs authorities shall take the necessary measures to deal with any offence or irregularity and toimpose effective penalties in accordance with the Code.
210.1 For the purposes of granting the guarantee waiver for transit operations, the undertaking to be
given by the person concerned in accordance with Article 118 (2) (e) of the Code shall be drawn up in
accordance with the specimen shown in Annex 23.
210.2 Where the provisions laid down by Albanian law, regulation or administrative action or
common practice so require, the customs authorities may have the undertaking by the person
concerned drawn up in a different form, on condition that it has the same binding effects as those of
the undertaking provided for in the specimen.
211.1 In accordance with Article 118 (3) of the Code, the guarantee waiver shall not apply to goods:a) the total value of which exceeds LEK 1.000.000 per consignment; orb) which are listed in Annex 22 as involving increased risks.
211.2 The guarantee waiver shall not apply where, the use of the comprehensive guarantee is
forbidden.
212.1 Where the guarantee waiver is applied, reference to the waiver shall be made on the
corresponding T1 transit declaration.
212.2 The guarantee waiver certificate shall conform to the specimen in Annex 24.212.3 On issue of the guarantee waiver certificate or at any other time during the validity thereof,
the principal shall on his own responsibility designate on the reverse of the certificate the person orpersons authorised to sign transit declarations on his behalf. The particulars shall include the surname
and forename of each authorised person followed by the signature of that person. Each nomination of
an authorised person shall be acknowledged by the signature of the principal. The principal shall be
entitled at his discretion to cross through the unused boxes. The principal may at any time delete the
name of an authorised person from the reverse of the certificate.
212.4 Any person named on the reverse of a guarantee waiver certificate presented at an office of
departure shall be deemed to be the authorised representative of the principal.
212.5 The period of validity of a guarantee waiver certificate shall not exceed two years. However,
this period may be extended by the authorities granting the waiver for one further period not
exceeding two years.
212.6 If the guarantee waiver is revoked the principa l shall be responsible for returning forthwith to
the General Directorate of Customs all the guarantee waiver certificates issued to him which are still
valid.
213.1 Where a consignment has not been presented at the office of destination the office of
departure shall notify the principal of this within 5 weeks following the date of registration of theG/VAL/N/1/ALB/1
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transit declaration. However, the right to notify ceases to exist by the end of the 11th month following
the date of registration of the transit declaration.
213.2 The notification referred to in paragraph 1 shall indicate, in particular, the time limit by which
proof of the regularity of the transit operation must be furnished to the office of departure to the
satisfaction of the customs authorities. That tim e limit shall be maximum one month from the date of
the notification referred to in paragraph 1. If the said proof has not been produced by the end of that
period, the competent customs authorities shall take steps to recover the duties and other charges
involved.
214. Proof of the regularity of a transit operation shall be furnished to the satisfaction of the
customs authorities:
a) by the production of a customs document certified by the customs authorities establishing that
the goods in question were presented at the office of destination. That document shall contain
enough information to enable the said goods to be identified; or
b) by the production of a customs document placing the goods under a customs procedure in an
other country or by a copy or photocopy thereof; such copy or photocopy must be certified as
being a true copy by the authorities of the other country concerned. The document shall
contain enough information to enable the goods in question to be identified.
215. The transit declarations shall be drawn up in Albanian language.
216.1 The paper used for the loading lists and receipts shall be dressed for writing purposes and
weigh at least 40 g/m2; its strength shall be such that in normal use it does not easily tear or crease.
216.2 The paper used for the guarantee certificate and guarantee waiver certificate forms shall be
free of mechanical pulp and weigh at least 100 g/m2. It shall have a guilloche pattern background on
both sides so as to reveal any falsification by mechanical or chemical means. The said background
shall be:
a) green for guarantee certificates,b) pale blue for guarantee waiver certificates.216.3 The paper referred to in paragraphs 1, and 2 shall be white, except for the loading lists, for
which the choice of colour shall be left to the persons concerned.
217. The forms shall measure:
a) 210 x 297 mm for the loading list, a tolerance in the length of between - 5 and + 8 mm being
allowed;
b) 210 x 148 mm for the guarantee certificate and the guarantee waiver certificate.218.1 The General Directorate of Customs shall be responsible for printing or arranging the printing
of the guarantee certificates and the guarantee waiver certificates. Each certificate shall bear a serial
number for purposes of identification.
218.2 Forms for guarantee certificates and guarantee waiver certificates shall be completed using a
typewriter or other mechanographical or similar process.G/VAL/N/1/ALB/1
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218.3 Loading lists and receipts may be completed using a typewriter or other mechanographical or
similar process, or legibly by hand; in the latter case they shall be completed in ink in block letters.
218.4 Forms shall not contain any erasures or alterations. Corrections shall be made by crossing out
the wrong words and adding any necessary particulars. Corrections shall be initialled by the person
making them and explicitly authenticated by the customs authorities.
219. The transit procedure shall only be compulsory in respect of non Albanian goods transported
by air if they are loaded or reloaded at an airport in the Republic of Albania and their destination is
another airport in the Republic of Albania.
220. The transit procedure shall only be compulsory in respect of non Albanian goods transported
by sea if they are loaded or transhipped at a port in the Republic of Albania and their destination isanother port in the Republic of Albania.
221. The transit procedure shall not apply when goods referred to in Article 114 (1) of the Code
are loaded on a vessel in a port situated in the customs territory of the Republic of Albania for export
to a third country without unloading or transhipment  in another port situated in the customs territory
of the Republic of Albania.
222. For the purposes of using ATA carnets as transit documents, “transit”  shall mean the
transport of goods from a customs office situated in the customs territory of the Republic of Albania
to another customs office situated within the same territory.
223. Where, in the course of transport from one point in the customs territory of the Republic of
Albania to another, goods pass through the territory of an other country, the controls and formalities
associated with the TIR or ATA procedure shall be carried out at the points where the goods
temporarily leave the customs territory of the Republic of Albania and where they re-enter thatterritory.
224. Goods transported under cover of TIR or ATA carnets within the customs territory of the
Republic of Albania shall be deemed to be non-Albanian goods, unless their Albanian status is duly
established.
225.1 This Point shall apply without prejudice to the specific provisions of the TIR and ATA
Conventions concerning the liability of the guaranteeing associations when a TIR or an ATA carnet is
being used.
225.2 Where it is found that, in the course of or in connection with a transport operation carried out
under cover of a TIR carnet or a transit operation carried out under cover of an ATA carnet, anirregularity or offence has been committed inside the Republic of Albania, the recovery of duties and
other charges which may be payable shall be effect ed by the General Directorate of Customs, without
prejudice to the institution of criminal proceedings.
225.3 Where it is not possible to determine in which territory the offence or irregularity was
committed, such offence or irregularity shall be d eemed to have been committed in the Republic of
Albania if it was detected there unless, within the period laid down in the TIR and ATA conventions,
proof of the regularity of the operation or of the place where the offence or irregularity was actually
committed is furnished to the satisfaction of the customs authorities. Where no such proof is furnished
and the said offence or irregularity is thus deemed to have been committed in the Republic of Albania,the duties and other charges relating to the goods concerned shall be levied by the General Directorate
of Customs in accordance with the Code and its  implementing provisions. The customs authoritiesG/VAL/N/1/ALB/1
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shall take the necessary measures to deal with any offence or irregularity and to impose effective
penalties in accordance with the Code.
226.1 Where an offence or irregularity is found to have been committed in the course of or in
connection with a transport operation carried out under cover of a TIR carnet or a transit operation
carried out under cover of an ATA carnet, the customs authorities shall notify the holder of the TIRcarnet or ATA carnet and the guaranteeing association within the period prescribed in Article 11 (1)
of the TIR Convention or Article 6 (4) of the ATA Convention, as the case may be.
226.2 Proof of the regularity of the operation carried out under cover of a TIR carnet or an ATA
carnet shall be furnished within the period prescribed in Article 11 (2) of the TIR Convention or
Article 7 (1) and (2) of the ATA Convention, as the case may be.
226.3 The proof referred to in paragraph 2 shall be furnished to the satisfaction of the customsauthorities:
a) by production of a customs document or the carnet voucher certified by the customs
authorities establishing that the goods in question have been presented at the office of
destination. This document must include information enabling the goods to be identified; or
b) by the production of a customs document showing entry for a customs procedure in an other
country, or a copy or photocopy thereof; such copy or photocopy must be certified as a true
copy either by the body which endorsed the original document, or by the authorities of the
other country concerned. This document must include information enabling the goods inquestion to be identified; or
c) for the purposes of the ATA Convention, by th e evidence referred to in Article 8 of that
Convention.
227. For the purposes of Article 1 (h) of the TIR Convention, “customs office en route”  shall mean
any customs office through which a road vehicle, co mbination of vehicles or container, as defined in
the TIR Convention, is imported into or exported from the customs territory of the Republic of
Albania in the course of a TIR operation.
228. For the purposes of Article 8 (4) of the TIR Convention, where a consignment enters the
customs territory of the Republic of Albania or starts from a customs office of departure situated in
the customs territory of the Republic of Albania, the guaranteeing association shall become or shall be
responsible to the customs authorities, up to the point at which it leave the customs territory of the
Republic of Albania or up to the customs office of destination in that territory.
229. Where the General Directorate of Customs decide to exclude a person from the TIR
procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply
throughout the customs territory of the Republic of Albania. This decision shall apply to all TIR
carnets presented to a customs office for acceptance.
230.1 Where a TIR operation concerns the goods with an increased risk of fraud or where the
customs authorities consider it necessary, the office of departure/office of entry may prescribe an
itinerary for the consignment. The itinerary shall be changed, on application by the holder of the TIR
carnet, only by the customs authorities of departure/entry. The customs authorities shall record the
relevant details on the TIR carnet. The customs authorities shall take the necessary measures to deal
with any offence or irregularity and to impose effective penalties in accordance with the Code.
230.2 In the case of force majeure the carrier may diverge from the prescribed itinerary. The
consignment and the TIR carnet shall be presented without delay to the nearest customs authorities.G/VAL/N/1/ALB/1
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The customs authorities shall inform the office of departure/office of entry without delay and record
the relevant details on the TIR carnet.
231. Where the customs authorities of the Republic of Albania establish that a customs debt has
been incurred, a claim shall be sent to the guaranteeing association as soon as possible. Where the
incurrence of the debt is due to the fact that the goods covered by the ATA carnet have not been re-exported or have not been assigned a customs-approved treatment or use within the periods laid down
by the ATA Convention, this claim shall be sent at the earliest three months after the date of expiry of
the carnet.
232.1 The amount of duties and taxes arising from the non discharge of an ATA Carnet shall be
calculated by means of the model taxation form set out in Annex 25 completed in accordance with the
instructions attached to it. The taxation form may be sent later than the claim, though not more thanthree months from the claim and in any event not more than six months from the date on which the
customs authorities initiate the recovery proceedings.
232.2 The taxation form shall be completed in duplicate or triplicate, as necessary. The first copy
shall be for the guaranteeing association connected with the customs authority of the Republic ofAlbania. The issuing customs office shall retain the second copy.
233. The General Directorate of Customs may lay down guidelines in the practical application of
the transit procedure.
Title 3
Customs procedures with economic impact
Chapter I
Common provisions
234.1 In accordance with Article 108 in the Code and without prejudice to the use of a simplified
authorisation procedure, an application for authorisation to use a customs procedure with economic
impact, hereinafter referred to as the  “application”,  shall be made out in writing. It shall conform to
the appropriate model in Annexes 26 to 30. The applicant shall provide in the application all theinformation required, as shown in Annexes 26 to 30, including the notes. The text of the notes need
not, however, be reproduced in the application. A pplications shall be signed and dated. Where the
General Directorate of Customs consider that the information given in the application is inadequate, it
shall require the applicant to furnish additional info rmation, or require other particulars needed for the
application.
234.2 The application shall refer to and be accompanied by originals or copies of all supporting
evidence or documents relating to particulars to be given in the application whose presentation is
necessary for its appraisal. It may be accompanied by additional sheets where more extensive
information is to be provided. All such documents , evidence or additional sheets shall constitute an
integral part of the application they accompany. The number of annexes shall be indicated on the
application.
234.3 All applications for legal persons must be accompanied with an authorised copy of their
registration papers.
234.4 Without prejudice to the simplified application procedures, an application which does not
fulfil the requirements laid down by this Point and which is not presented in accordance with the
implementing provisions shall be inadmissible.G/VAL/N/1/ALB/1
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235. The lodging of an application signed by the applicant shall indicate that the person concerned
wishes to use the customs procedure applied for 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 customs procedure applied for.236.1 Before issuing an authorisation, the customs authorities competent to grant it shall satisfy
themselves that all the conditions for granting the authorisation are fulfilled.
236.2 An authorisation shall not be granted where the application is inadmissible.
237.1 Without prejudice to the simplified authorisation procedures, an authorisation to use a
customs procedure with economic impact as provided for in Article 108 of the Code, shall be made
out on a model conforming to the relevant provisions in Annexes 31 to 35. It shall be signed anddated.
237.2 The applicant shall be notified that the authorisation has been issued.237.3 Authorisations shall take effect on the date of issue. However, the General Directorate of
Customs may issue a retroactive authorisation in exceptional cases.
237.4 Authorisations may cover more than one entries for the procedure concerned.238.1 Where one of the conditions for granting the authorisation is not fulfilled, the application shall
be rejected.
238.2 The decision rejecting the application shall be set out in writing and shall be communicated to
the applicant, in conformity with Article 18 (3) of the Code.
239.1 The customs authorities shall keep applications and their annexes, together with any
authorisation issued.
239.2 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 or, in the case of an authorisation to operate a customs warehouse or use the
customs warehousing procedure, for at least three years from the end of the calendar year in which theauthorisation is cancelled or withdrawn.
239.3 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 calendaryear in which the application was rejected or the authorisation was annulled or revoked.
Chapter II
Customs warehousing
240. In accordance to Title IV, Chapter II, Section 3 C of the Code this chapter will lay down
provisions in the implementing of the customs warehouse procedure.G/VAL/N/1/ALB/1
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241.1  Customs warehouses in which goods are stored under the customs warehousing procedure
shall be classified as follows:
a) type A: public warehouse available for use by any person for the warehousing of goods under
the responsibility of the warehousekeeper,
b) type B: public warehouse available for use by any person for the warehousing of goods under
the responsibility of each depositor, in accordance with Article 125 (1) of the Code, having
regard to the second sub-paragraph of Article 128 of the Code,
c) type C: private warehouse reserved only for the warehousing of goods by the
warehousekeeper, where the warehousekeeper is the same person as the depositor but is not
necessarily the owner of the goods,
d) type E: private warehouse, reserved only for the warehousing of goods by the
warehousekeeper, where the warehousekeeper is the same person as the depositor but is not
necessarily the owner of the goods, under a system permitting the warehousing of goods in
storage facilities belonging to the holder of the authorisation but where the goods may beplaced under the customs warehousing pro cedure without being stored in a customs
warehouse.
e) type F: public warehouse available for use by any person for the warehousing of goods
operated by the customs authorities.
241.2 A location cannot be approved as more than one customs warehouse at the same time.242.1 With the exception of type E and type F warehouses, a customs warehouse shall consist of
premises approved by the General Directorate of Customs.
242.2 Where the customs authorities decide to operate a type F warehouse, they shall designate the
premises or location which constitute the warehouse. The decision shall be published in the form used
by the General Directorate of Customs publishing its administrative or legal instruments.
242.3 A place approved by the customs authorities as a “temporary storage facility”  or operated by
the customs authorities may also be approved as a type A, type B or type C warehouse or operated as
a type F warehouse.
243. Type C warehouses may also be approved as victualling warehouses or duty free shops.244. Where Albanian legislation provide that commercial policy measures are to apply to:a) the release of goods for free circulation, they shall not apply when the goods are entered for
the customs warehousing procedure, nor for such time as the goods remain there;
b) the introduction of goods into the customs territory of the Republic of Albania, they shall
apply when non-Albanian goods are entered for the customs warehousing procedure;
c) the export of goods, they shall apply when Albanian goods are exported from the customs
territory of the Republic of Albania after being entered for the customs warehousing
procedure.
245. The provisions regarding authorisation shall apply to all types of warehouse except type F.G/VAL/N/1/ALB/1
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246. The application for authorisation shall be submitted, in accordance with Annex 26, to the
custom office were the premises are situated or,  in the case of a type E warehouse, to the customs
authorities where the warehousekeeper's main accounts are kept. They shall forward the request to
General Directorate of Customs together with their written opinion about granting an authorisation
within two weeks from the date the application was submitted.
247.1 Authorisation may be granted only if the applicant shows that there is a real economic need
for warehousing and if the warehouse is intended principally for the storage of goods; however, the
goods may undergo usual forms of handling, inward processing or processing under customs control
under the conditions referred to in Points 129 and 132 of the Code, provided that such operations do
not predominate over the storage of the goods.
247.2 Without prejudice to warehouses type C approved as victualling warehouses or duty free
shops, retail sales in the premises, storage area or any other defined location of a customs warehouse
shall not be allowed.
248.1 Authorisations shall be issued by the General Directorate of Customs, except for duty free
shops which are approved by the Minister of Finance in accordance with Article 199 of the Code.Authorisations shall take effect on the date of issue or on a later date if they so provide.
Authorisations shall be in the form prescribed for in Annex 31.
248.2 In order to have an authorisation for customs warehouse a security must be provided. The
amount of security to be lodged shall in no cases be less than 4 million Lek. No security has to beprovided when the customs warehouse are of type F or managed by the state of Albania or by public
bodies of Albania. The security must be lodged before an authorisation can be granted. Article 207 (2)
of the Code shall apply.
248.3 The warehousekeeper must comply with all conditions and provisions stated in the
authorisation regarding customs control, customs clearance, stock records and other provisions. If the
warehousekeeper does not comply with all conditions in the authorisation shall render its immediate
withdrawal and all goods stored there must immedi ately be assigned a customs approved treatment or
use.
248.4 A condition shall be that the warehousekeeper must provide the customs authorities with
necessary office facilities without any costs. This facilities must comply with a standard decided by
the General Directorate of Customs.
248.5 A fee is due to be paid for each authorisation and the amount shall be 200.000 Lek for every
period of twelve months covering the administrative expenses for the customs authorities.
248.6 Without prejudice to the rules governing annulment, revocation and amendment,
authorisations shall be for an unlimited period.
248.7 Authorisations shall specify the customs office responsible for supervising the customs
warehouse. In the case of a private warehouse, the authorisation may also specify the categories ofgoods which may be admitted to that warehouse.
248.8 Where the person concerned asks permission to present the goods or declare them for the
procedure at customs offices other than the supervising office, the General Directorate of Customs
may empower one or more other offices to act as office(s) of entry for the procedure.
249.1 The economic need criterion shall be held to be no longer fulfilled where the person
concerned asks in writing for the authorisation to be revoked.G/VAL/N/1/ALB/1
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249.2 An authorisation may also be revoked where the General Directorate of Customs considers
that the customs warehouse is not longer sufficiently used to warrant its existence.
250. For the purpose of Point 251 to 255 with “provision” is meant goods taken onboard ships and
aircraft for use onboard or for sale to passengers and crew onboard such ships and aircraft.
251.1 Victualling warehouse means a customs warehouse type C used for storage of provisions for
ships and aircraft.
251.2 Victualling warehouse is only for storage of non Albanian goods  and non taxed Albanian
goods used for:
a) provision or equipment of ships and aircraft in international traffic;b) sale in duty free shops;c) sale of non Albanian goods to persons who, enjoy such rights, privileges and immunities laid
down in the Vienna convention of 1961 on Diplomatic Relations, the Vienna Convention of24 April 1963 on Consular Relations, or the New York Convention of 16 December 1969 on
Special Missions;
252. In a victualling warehouse it is allowed to store:
a) non Albanian goods of the following kind:
i) provisions, including alcoholic and other beverages,
ii) tobacco and tobacco products,
iii) chocolate and other sweets,
iv) perfumes, cosmetics and toilet waters,v) articles for personal use of a kind normally carried on persons, i.e. ties, scarves,
watches, jewellery, pencils and cigarette lighters
vi) goods used for equipping ships and aircraft,
b) non taxed Albanian goods of the following kind:
i) provisions, including alcoholic and other beverages,
ii) tobacco and tobacco products,
iii) chocolate and other sweets,
iv) perfumes, cosmetics and toilet waters,
v) articles for personal use of a kind normally carried on persons, i.e. ties, scarves,
watches, jewellery, pencils and cigarette lighters
vi) goods used for equipping ships and aircraft,
253. A duty free shop means a customs warehouse type C used for storage of provisions for sale to
passengers leaving the customs territory of the republic of Albania.
254. In a duty free shop it is allowed to store:a) non Albanian goods of the following kind:
i) alcoholic beverages, wine and beer,
ii) tobacco and tobacco products,
iii) chocolate and other sweets,iv) perfumes, cosmetics and toilet waters,
v) articles for personal use of a kind normally carried on persons, i.e. ties, scarves,
watches, jewellery, pencils and cigarette lighters;G/VAL/N/1/ALB/1
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vi) handicrafts and souvenir items.
b) non taxed Albanian goods of the following kind:
i) alcoholic beverages, wine and beer;
ii) tobacco and tobacco products.
iii) chocolate and other sweets,iv) perfumes, cosmetics and toilet waters,
v) articles for personal use of a kind normally carried on persons, i.e. ties, scarves, 
watches, jewellery, pencils and cigarette lighters;
vi) handicrafts and souvenir items.
255.1 Duty free shops may only sell goods to passengers leaving the customs territory of the
Republic of Albania. Alcoholic beverages, wine and beer may only be sold to persons over the age of
18. Cigarettes only to persons over the age of 15.
255.2 In accordance with Point 156 and 158 no export declaration should be lodged for goods
leaving duty free shops.
256.1 Goods to be entered for the customs warehousing procedure and the corresponding
declarations of entry for the procedure must be presented at the supervising office.
256.2 Albanian goods entering a duty free shop must lodge a declaration in accordance with Point
121 to 161. The declaration must be presented at the supervising office.
256.3 Where the entry of Albanian goods into a duty free shop needs to be certified, the customs
authorities supervising the duty free shop may endorse the invoice relating to the goods, upon request
of the person concerned.
257. The declaration for entering the warehouse procedure shall be made in accordance with Points
121 to 161.
258. The normal declaration procedure shall also apply in respect of the transfer of goods from a
location that is both temporary storage facility and customs warehouse.
259.1 In type A, type C and type E warehouses, the customs authorities shall designate the
warehousekeeper to keep the stock records referred to in Article 128 of the Code. The stock records
shall be made available to the supervising office to enable it to carry out any checks.
259.2 In type B customs warehouses, the supervising office shall keep the declarations of entry for
the procedure in order to monitor their discharge. Stock records shall not be kept. Where the goods towhich the declaration relates have not been assigned to a customs-approved treatment or use within
the time limit the supervising office shall require that  the goods be assigned such treatment or use or
that the initial declaration of entry for the procedure be replaced by a new declaration reproducing all
the particulars of the old declaration.
259.3 In a type F warehouse, the customs records shall contain all the information concerning the
goods. The said records shall replace the stock records referred to in Article 128 of the Code.
260. Except in type F warehouses, the supervising office shall not keep stock records. However, for
administrative purposes it may keep a register of all declarations accepted.
261.1 The stock records referred to in Article 105 of the Code shall contain all the particulars
necessary for the proper application and supervision of the procedure. They shall include:G/VAL/N/1/ALB/1
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a) the information contained in boxes 1, 31, 37 and 38 of the declaration of entry for the
procedure;
b) reference of the declarations by means of which the goods are assigned to a customs-
approved treatment or use discharging the customs warehousing procedure;
c) the date and reference of other customs documents and all other documents relating to entry
and discharge;
d) information enabling the goods to be monitored, including their location and particulars of
any transfer of goods between customs warehouses;
e) information concerning the common stor age of Albanian and non Albanian goods;
f) any other details which may be needed to identify the goods;g) information concerning the usual forms of handling to which the goods are subject;
h) information concerning the temporary removal of goods from the premises of the customs
warehouse.
261.2 The stock records shall at all times show the current stock of goods which are still under the
customs warehousing procedure. At the times laid down by the customs authorities, the
warehousekeeper shall lodge at the supervising office a list of the said stock.
261.3 Where Article 135 (2) of the Code applies, the customs value of the goods before handling
shall appear in the stock records.
262.1 Goods entered for the customs warehousing procedure in a type A or type C warehouse shall
be entered in the stock records in accordance with Article 130 of the Code at the time when they are
physically placed in the customs warehouse, on the basis of particulars recognised or accepted by the
supervising office.
262.2 Where goods are entered for the procedure in a type E warehouse, the entry in the stock
records referred to in paragraph 1 shall take place at the time when they arrive at the storage facilities.
262.3 Where the customs warehouse also serves as a temporary storage facility, the entry in the
stock records referred to in paragraph 1 shall take place at the time when the goods are released
following the lodging of the declaration entering  the goods for the customs warehousing procedure.
262.4 Particulars relating to discharge of the procedure must be entered in the stock records at the
time when the goods are released following presenta tion of a declaration entering them for a customs
approved treatment or use.
263. The usual forms of handling referred to in Article 132 (2) of the Code shall be those defined
in Annex 36.
264.1 The person concerned must apply to the supervising office in writing, on a case-by-case basis,
for authorisation to carry out usual forms of handling before such handling is carried out.
264.2 Applications for authorisation to carry out  usual forms of handling must provide all
particulars necessary. If the application is approved, the supervising office shall grant authorisation by
endorsing the application to that effect and stamping it. Applications, annexes and the authorisationG/VAL/N/1/ALB/1
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shall be kept by the supervising office for at least three years from the end of the year where the
application was granted.
264.3 An authorisation to operate a customs warehouse indicate the usual forms of handling which
are expected to be carried out under the procedure. In this case notification to the supervising office
that handling is to be carried out shall replace the application.
265.1 Provided the proper conduct of operations is not thereby affected, the supervising office may
allow Albanian goods and non-Alba nian goods to be stored in the same storage area. However,
Albanian goods of the following nature are not allowed to be stored together with non Albanian
goods:
a) alcoholic beverages, wine and beer;b) tobacco and tobacco products, except in victualling warehouses and duty free shops.265.2 Where common storage, as referred to in paragraph 1, makes it impossible to identify at all
times the customs status of each type of goods, it shall be permitted only if the goods are equivalent.Equivalent goods are those falling within the same subheading of the combined nomenclature, having
the same commercial quality and the same technical characteristics.
266.1 Before temporarily removing goods from the premises of the customs warehouse, the person
concerned shall apply to the supervising office in writing, on a case-by-case basis, for authorisation to
do so.
266.2 Applications for authorisation to remove goods temporarily shall provide all particulars
necessary for the application of the provisions governing the customs warehousing procedure. If the
application is approved, the supervising office shall grant authorisation by endorsing the applicationto that effect and stamping it. Applications, annexes and the authorisation shall be kept by the
supervising office for at least three years from the end of the year where the authorisation was
granted.
266.3 Authorisations to operate customs warehouses may indicate that goods can be temporarily
removed. In this case notification to the supervising office that the goods are to be temporarily
removed shall replace the application.
267.1 To transfer goods between customs warehouses without termination of the customs
warehousing procedure, the SAD document made according to the normal procedure, shall be used in
accordance with the procedure described in Annex 37.
267.2 Responsibility for goods transferred between warehouses shall pass to the warehousekeeper
of the customs warehouse in which the goods are to be placed when he receives the goods and enters
them in his stock records.
267.3 When the goods to be transferred have undergone usual forms of handling and Article 135 (2)
of the Code applies, the SAD document for entering  the warehouse shall include the nature, customs
value and quantity of the transferred goods.
267.4 Transfer without termination of the procedure is not allowed if one of the warehouses
involved are a type B warehouse.
268.1 The warehousekeeper must do regular inventories of all goods stored at the warehouse. The
inventories shall take place at least once every three months. The supervising office shall be presentG/VAL/N/1/ALB/1
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whilst the inventory is done. The written result must be forwarded to the supervising office within
three days after the inventory. This point shall apply “mutatis mutandis” on warehouses type F
managed by customs authorities.
268.2 The procedure described in paragraph 1 shall also apply to victualling warehouses and duty
free shops with the exception that inventories shall take place once a month.
269.1 Where equivalent goods are stored in common, goods declared for a customs-approved
treatment or use may be considered to be either Albanian or non-Albanian goods, at the choice of the
person concerned. In no case may application of the first sentence result in a given customs status
being assigned to a quantity of goods greater than the quantity actually having that status which is
stored at the customs warehouse when the goods declared for a customs-approved treatment or use are
removed.
269.2 In the event of the total destruction or irretrievable loss of goods, the portion of goods entered
for the procedure which has been destroyed or lost shall be established by reference to the proportion
of goods of the same type under the procedure on the premises of the customs warehouse at the time
when the destruction or loss occurred, unless the warehousekeeper can produce evidence of the actualquantity of goods under the procedure which was destroyed or lost. Article 221 of the Code shall
apply.
270.1 Where the customs authorities require Albanian goods which are stored on the premises of a
customs warehouse to be listed in the stock records, the entry must make clear their customs status.
270.2 Without prejudice to equivalent goods, the supervising office may lay down specific methods
of identifying Albanian goods, with a view in pa rticular to distinguishing them from Non Albanian
goods entered for the customs warehousing procedure stored on the same premises.
270.3 The goods referred to in paragraph 1 may be used for usual forms of handling, inward
processing or processing under customs control.
271. The General Directorate of Customs may lay down guidelines in the practical application of
the warehouse procedure.
Chapter III
Inward processing
Section 1
General provisions
272. n accordance to Title IV Chapter II Section 3 D of the Code this Chapter will lay down
provisions in the implementing of the inward processing procedure.
273. The goods referred to in Article 136 (2)(c) of the Code which can be used as production
accessories are listed in Annex 38.
Section 2
Grant of the authorisation
274.1 An authorisation to use the suspension system shall be granted only where the applicant has
the actual intention of re-exporting the main compensating products from the customs territory of the
Republic of Albania. In that case use of the suspension system may be authorised for all the goods to
be processed.G/VAL/N/1/ALB/1
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274.2 An authorisation for use of the drawback system  shall be granted only in the cases referred to
in Article 145 of the Code, where opportunities exist for export of the main compensating products
from the customs territory of the Republic of Albania.
274.3 Where the conditions for use of both systems are fulfilled, the applicant may request that the
authorisation be for either the suspension system or the drawback system.
274.4 For the purposes of Article 138 (b) of the Code, the customs authorities shall stipulate the
means of identifying the import goods in the compensating products. The customs authorities shall
make use in particular of following means, as appropriate:
a) the indication or description of special marks or manufacturers numbers;b) the affixing of plumbs, seals, clip-marks or other distinctive marks;c) the taking of samples, illustrations or technical descriptions;
d) the carrying out of analyses;
e) the examination of stock records or other supporting documents relating to the transaction
under consideration which show clearly that the compensating products have been
manufactured from the import goods.
275.1 The economic conditions laid down in Article 138 (b) of the Code shall be considered
satisfied inter alia where:
a) the processing consists of one of the following:
i) operations carried out under a job-processing contract concluded with a person
established in an other country. “Job processing”  means any processing of import
goods directly or indirectly placed at the disposal of the holder of the authorisation
which is carried out according to the specifications and on behalf of a principal
established outside the customs territory, generally against payment of processingcosts alone;
ii) operations involving goods of a non-commercial nature;
iii) repairs, including overhaul and adjustments;
iv) usual forms of handling intended to preserve goods, improve their appearance or
marketable quality or prepare them for distribution or resale;
v) operations in which the value of the goods, by eight-digit CN code, does not exceed
LEK 50.000.000 (ECU 300 000) per applicant and per calendar year, irrespective ofthe number of operators carrying out the processing operation. The said value shall be
the customs value of the goods estimated on the basis of the particulars known and
the documents presented at the time when the application is lodged. This sub-point
may be waived in respect of particular import goods after decision by the Minister of
Finance;
vi) processing operations carried out in a free zone or free warehouse;
b) no goods comparable to the goods to be processed are produced in the Republic of Albania;
“Comparable goods”  means goods falling within the same eight-digit CNN code, being of
the same commercial quality and having the same technical characteristics, having regard tothe compensating products to be obtained;G/VAL/N/1/ALB/1
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c) comparable goods as defined in paragraph (b) are not produced in the Republic of Albania in
sufficient quantity;
d) comparable goods as defined in paragraph (b) cannot be made available to the applicant
within a suitable time by producers established in the Republic of Albania. Such goods shall
be considered unavailable within a “suitable time”  where producers established in the
Republic of Albania cannot make them available to the operator in time for the proposed
commercial operation to be carried out, despite a request having been made to them in good
time;
e) comparable goods as defined in paragraph (b) are produced in the Republic of Albania but
cannot be used for one of the following reasons:
i) their price would make the proposed co mmercial operation economically impossible,
having regard to:
ii) the price before duty of the goods for processing and the price of comparable goods
produced in the Republic of Albania less domestic taxes refunded or refundable on
export. Conditions of sale, in particular payment terms, and proposed delivery terms
for the Albanian goods shall also be taken into account when comparing prices,
iii) the price obtainable for the compensating products on the market of other countries;
iv) they do not have the quality or characteristics necessary for the operator to produce
the required compensating products;
v) they do not conform to the expressly stated requirements of the person from another
country purchasing the compensating products;
vi) the compensating products must be obtained from import goods in order to comply
with provisions concerning the protection of industrial and commercial property
rights;
f) the applicant for an authorisation in respect of a particular type of goods to be entered for the
procedure within a given period:
i) is trying to guard against real supply problems, proven to the satisfaction of the
customs authorities, for that type of goods, and the proportion of supplies of goods
produced in the Republic of Albania is lower than 80% of his need;
ii) satisfies the customs authorities that he is taking the necessary steps to obtain goods
for processing in the Republic of Albania, but has met with no response from
Albanian producers;
275.2 The applicant shall indicate in his application the reasons for which the economic conditions
are considered to be fulfilled within the meaning of paragraph 1.
276.1 In exceptional circumstances, where the app licant considers the economic conditions to be
fulfilled for reasons other than those mentioned before, he shall state the said reasons in his
application.
276.2 Where the customs authorities consider that the economic conditions are fulfilled in cases
other than mentioned before, the authorisation shall be granted for a limited period, which may notexceed nine months. The customs authorities may, at the request of the holder of the authorisation,
extend the period of validity.
277.1 Without prejudice to the simplified application procedure, the application shall be made in
conformity with Point 234 and in accordance with the specimen in Annex 27, and presented by theperson to whom the authorisation may be granted.
277.2 The application shall be presented to the General Directorate of Customs.G/VAL/N/1/ALB/1
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277.3 For the purposes of the second sentence of Article 138 (a) of the Code, “imports of a non-
commercial nature”  means imports of goods referred to in Point 1(5).
278.1 Without prejudice to the simplified authorisation procedure, the authorisation shall be issued
by the General Directorate of Customs and shall be made out on a model conforming to Annex 32. It
shall be signed and dated. Authorisations shall take effect on the date of issue. However, the GeneralDirectorate of Customs may issue a retroactive authorisation in exceptional cases. However, the
retrospective effect of such authorisation may not go back beyond the time when the application was
lodged. Authorisations may cover more than one entries for the procedure concerned.
278.2 Each authorisation should be accompanied by a form “inward processing record import”  that
should form an integrated part of each authorisation. The specimen of the inward processing record
import is described in Annex 32. All entries should be registered in this form, in accordance withinstructions issued by the General Directorate of Customs.
278.3  a) To ensure correct application of the provisions governing the procedure, the customs
authorities may require the holder, to keep or ensure the keeping of stock records, hereafter
called “inward processing records”  which indicate the quantities of import goods entered for
the procedure and of compensating products obtained, and all particulars needed for the
monitoring of the operations and the correct calculation of any import duties which may be
payable.
b) The inward processing records shall be made available to the supervising customs office to
enable it to carry out the checks necessary for the proper implementation of the procedure.
Where the processing operations are being carried out in two or more enterprises, the stock
records shall at all times show the information pertaining to the implementation of the
procedure in each enterprises.
279. The period of validity of the authorisation shall be set by the General Directorate of Customs,
having regard to the economic conditions and the specific needs of the applicant. Where the period of
validity exceeds two years, the conditions on the basis of which the authorisation was issued shall be
reviewed periodically at intervals specified in the authorisation.
280.1 When issuing the authorisation the General Directorate of Customs shall specify the period
within which the compensating products must be re-exported in accordance with Article 139 of the
Code, taking into account the time required to carry out the processing operations as indicated in the
authorisation for a given quantity of goods, the quantity of import goods authorised for the procedure,
and the time required to assign the compensating products to a customs approved treatment or use.
280.2 When the holder of the authorisation lodge a motivated request for extension, the period
specified for re-exportation may be extended by the General Directorate of Customs.
281. The period within the compensating products must be re exported shall run from the date of
acceptance of the declaration entering the goods for the procedure or, under the drawback system, of
the declaration for release for free circulation.
282.1 The rate of yield as defined in Article 136 (2) (e) of the Code or the method of determining
such rate referred to in Article 140 of the Code shall as far as possible be set on the basis of
production data and shall be identifiable in the records of the operator's undertaking.
282.2 The rate, or method of determining the rate, shall be set in accordance with paragraph 1 and
shall be subject to retrospective verification by the customs authorities.G/VAL/N/1/ALB/1
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283.1 The standard rates of yield referred to in paragraph 2 shall apply only to import goods of
sound, genuine and merchantable quality which conform to any standard quality laid down in
Albanian legislation.
283.2 The standard rates of yield shown in column 5 of Annex 39 shall apply to inward processing
operations carried out on the import goods listed in column 1 of that Annex which result in the
production of the compensating products listed in columns 3 and 4.
284.1 A simplified authorisation procedure can be used in the following cases:a) operations involving goods of a non-commercial nature;b) repairs, including overhaul and adjustments;c) processing operations carried out in a free zone or free warehouse.284.2 In those cases any customs office empowered by  the General Directorate of Customs to grant
authorisations using the simplified procedure shall al low the lodging of the declaration of entry for the
procedure, under the suspension system, or the declaration for release for free circulation, under the
drawback system, to constitute an application fo r authorisation. In this case acceptance of the
declaration shall constitute the authorisation.
284.3 Declarations presented under paragraph 2 shall be accompanied by a document made out by
the declarant containing the following information, unless such information can be entered in box 44
of the form used for the declaration itself:
a) where the person applying to use the procedure is not the same as the declarant, the name or
business name and address of the applicant;
b) where the operator is not the same as the applicant or declarant, the name or business name
and address of the operator;
c) the nature of the processing operation;d) the trade and/or technical description of the compensating products;e) the estimated rate of yield or, where appropriate, the method by which that rate is to be
determined;
f) the estimated period for re-exportation;g) the place where it is intended to carry out the processing operation.284.4 The lodging of the declaration using the simplified application procedure signed by the
applicant shall indicate that the person concerned wishes to use the customs procedure applied forand, 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 customs procedure applied for.G/VAL/N/1/ALB/1
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284.5 The customs authorities shall keep the declaration and its annexes, together with any
authorisation issued.
284.6 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.
284.7 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.
Section 3
Provisions applying to the suspension system
285.1 The declaration entering import goods for the inward processing procedure (suspension
system) shall be lodged at one of the offices of entry for the procedure specified in the authorisation.
285.2 Where the simplified application procedure is used, the declaration referred to in paragraph 1
shall be lodged at a duly empowered customs office.
286.1 The declaration entering import goods for the inward processing procedure (suspension
system) shall be made in accordance with Points 121 to 161.
286.2 Without prejudice to the simplified application procedure, the description of the goods given
in the declaration referred to in paragraph 1 shall correspond to the specifications in the authorisation.
286.3 Each import declaration must contain the code IM 5 in box 1 of the declaration and reference
to the number and date of the authorisation for inward processing in box 44. The form “inward
processing record, export” , as described in Annex 32 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 the
custom authorities. All re-exports should be register ed in this form, in accordance with instructions
issued by the General Directorate of Customs. The customs copy of the import declaration togetherwith all attached documents shall after the release of  the consignment be kept in a special file for each
company authorised to use the inward processing procedure.
286.4 For the purposes of Article 87 (2) of the Code, the documents to accompany the declaration
shall be those provided for in Point 145.
287.1 Pursuant to Article 112 of the Code, the inward processing procedure (suspension system)
shall be discharged when the compensating products or goods in the unaltered state have been
declared for another customs-approved treatment or use and all other conditions for use of the
procedure have been complied with.
287.2 For the purposes of discharging the inward processing procedure (suspension system), the
following shall be treated as export from the customs territory of the Republic of Albania: The
delivery of compensating products to persons who are eligible for relief pursuant to either the Vienna
Convention of 18 April 1961 on Diplomatic Relations, the Vienna Convention of 24 April 1963 on
Consular Relations or other consular conventions, or the New York Convention of 16 December 1969
on Special Missions;
287.3 Discharge of the procedure shall be carried out according either to the quantities of import
goods corresponding to the compensating products assigned to one of the treatments or uses referredG/VAL/N/1/ALB/1
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to in paragraph 1 or paragraph 2 or to the quantities of goods in the unaltered state assigned to such a
treatment or use.
287.4 The declaration to assign compensating products or goods in the unaltered state to one of the
customs-approved treatments or uses shall contain all particulars necessary for discharge of the
procedure.
287.5 Each declaration for discharge of the inward processing procedure must contain the reference
to the number and date of the authorisation for inward processing in box 44.
288.1 When the nature and/or technical characteristics of the import goods have been altered as a
result of unforeseeable circumstances or force majeure so that it becomes impossible to obtain the
compensating products for which an inward proces sing authorisation (suspension system) has been
issued, the holder of the authorisation shall im mediately inform the supervising customs office of
what has happened.
288.2 In cases where the alteration in question may affect the continuation in force or the substance
of the authorisation, paragraph 1 shall be without prejudice to Articles 20 and 110 (2) of the Code.
288.3 This Point shall apply “mutatis mutandis”  to compensating products.
289.1 Without prejudice to any commercial policy measures in force for import goods, the release
for free circulation of goods in the unaltered state or main compensating products shall be allowedwhere the person concerned is unable to assign those goods or products to a customs-approved
treatment or use under which import duties would not be payable, subject to payment of
compensatory interest.
289.2 “Compensatory interest”  means interest in accordance with Article 229 (3) of the Code
calculated in accordance with Point 295.
290.1 Any compensating products or goods in the unaltered state to be assigned to a customs-
approved treatment or use shall be presented to the office of discharge in order to undergo the customs
formalities specified for the treatment or use in question under the general provisions applicable.
290.2 The declaration discharging the inward processing procedure (suspension system) shall be
lodged at the supervising office specified in the authorisation.
291.1 The declaration discharging the inward processing procedure (suspension system) shall be
made in accordance with the provisions laid down for the customs-approved treatment or use
concerned.
291.2 The description of the compensating products or goods in the unaltered state in the
discharging declaration shall correspond to the specifications in the authorisation.
291.3 For the purposes of Article 87 (2) of the Code, the documents to accompany the discharge
declaration shall be those whose production is necessary for placing the goods under the procedure
requested.
292.1 The import duties to be charged under Article 142 (1) of the Code on import goods eligible, at
the time when the declaration of entry for the pro cedure was accepted, for favourable tariff treatment
by reason of their end-use shall be calculated at th e rate corresponding to such end-use without special
authorisation for the granting of such treatment be ing required, provided that the conditions attaching
to the granting of favourable tariff treatment are satisfied.G/VAL/N/1/ALB/1
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292.2 Paragraph 1 shall apply only where the goods have been put to the end-use qualifying them
for favourable tariff treatment before expiry of the time limit set for that purpose by the provisions
governing the conditions under which such goods may be accorded the said treatment. The time limit
shall run from the time of acceptance of the declaration of entry for the procedure. It may be extended
by the customs authorities where the goods have not been put to the end-use in question as a result of
unforeseeable circumstances, force majeure or the inherent technical exigencies of the processingoperation.
293. In accordance with Article 143 of the Code, where the compensating products are released for
free circulation and the customs debt is calculated on the basis of the items of charge appropriate to
the import goods, boxes 15, 16, 34 and 41 of the declaration shall refer to the import goods.
294. Destruction under customs control of compensating products shall be treated as export from
the customs territory of the Republic of Albania.
295.1 Where a customs debt is incurred in respect of compensating products or goods in the
unaltered state, compensatory interest sh all be paid on the import duty applicable.
295.2 Paragraph 1 shall not apply:
a) where a customs debt is incurred in order to allow the application of preferential tariff
treatment under an agreement between the Republic of Albania and an other country on
imports into that country,
b) where waste and scrap resulting from destruction under Article 197 of the Code is released for
free circulation,
c) where compensatory interest calculated in accordance with paragraph 4 does not exceed 2.000
LEK per declaration for free circulation,
d) where the holder of the authorisation requests release for free circulation and supplies proof
that particular circumstances not arising from any negligence or deception on his part make it
impossible or uneconomic to carry out the export operation under the conditions he hadanticipated when applying for the authorisation.
e) where a customs debt is incurred as a result of  an application for release for free circulation
under Article 149 (4) of the Code, as long as the import duties payable on the products in
question have not yet actually been repaid or remitted.
295.3 a) The annual interest rates shall be set by the Minister of Finance on the basis of the
arithmetical average of representative short-term rates in the same six-month period of the
previous year. They shall apply to all customs debts incurred in the course of a six-month
period. Rates shall be published at least one month before they become applicable.
b) Interest shall be applied per month for the period running from the first day of the month
following the month in which the import declaration was accepted to the last day of the month
in which the customs debt is incurred. Where release for free circulation is requested under
Article 149 (4) of the Code the period to be taken into account shall be that running from the
first day of the month following the month in which he relevant duties were repaid or remitted
to the last day of the month in which the customs debt was incurred.
c) The amount of interest shall be calculated on the basis of the import duties, the interest rate
referred to in (a) above and the period referred to in (b) above.G/VAL/N/1/ALB/1
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295.4 In specific cases, upon decision by the General Directorate of Customs, simplified methods
may be used at the request of the persons concerned for the calculation and accounting of
compensatory interest.
296.1 The proportion of import goods incorporated in compensating products shall be calculated
when necessary in order to determine the import duties to be charged. Such calculation shall not beeffected when, inter alia, the amount of the debt is determined solely on the basis of Article 143 of the
Code.
296.2 The calculations shall be effected in accordance with either the quantitative scale method or
the value scale method or by any other method giving the same results on the basis of the examples
set out in Annex 40.
297. The quantitative scale method (compensating products) shall be used where one kind of
compensating product only is derived from the inward processing operations. In that case the quantity
of import goods corresponding to the quantity of compensating products in respect of which a
customs debt is incurred shall be calculated by applying to the total quantity of the said goods a
coefficient corresponding to the ratio of the quantity of compensating products in respect of which acustoms debt is incurred to the total quantity of compensating products.
298.1 The quantitative scale method (import goods) shall be applied where all elements of the
import goods are found in each compensating product.
298.2 In deciding whether this method shall apply, losses shall not be taken into account.
298.3 The quantity of import goods used in the manufacture of each compensating product shall be
determined by successively applying to the total quantity of import goods a coefficient corresponding
to the ratio of the quantity of the said goods found in each type of compensating product to the totalquantity of the goods found in the compensating products as a whole.
298.4 The quantity of import goods corresponding to the quantity of compensating products in
respect of which a customs debt is incurred shall be determined by applying the coefficient
corresponding to the ratio of the quantity of compensating products in respect of which a customsdebt is incurred to the quantity of import goods used in the manufacture of the said product calculated
in accordance with the third paragraph.
299.1 Where the quantitative scale method do not apply, the value scale method shall be applied in
all cases.
299.2 In order to determine the quantity of import goods used in the manufacture of each type of
compensating product, successive coefficients corresponding to the ratio of the value of each
compensating product to the total value of those products, calculated in accordance with paragraph 3,
shall be applied to the total quantity of import goods.
299.3 The value of each of the different compensating products to be used for applying the value
scale shall be:
a) the recent selling price in the Republic of Albania of identical or similar products, provided
that this has not been influenced by the relationship between buyer and seller, or, where this is
not known,
b) the recent ex-works price in the Republic of Albania, provided that this has not been
influenced by the relationship between buyer and seller.G/VAL/N/1/ALB/1
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Where the value cannot be ascertained using the methods above it shall be determined by the
supervising customs office using any reasonable method.
299.4 The quantity of import goods corresponding to the quantity of compensating products in
respect of which a customs debt is incurred shall be calculated by applying the coefficient arrived at
by using the quantitative scale method for compensating products to the quantity of import goods usedin the manufacture of the products in question, calculated in accordance with paragraph 2.
300.1 The holder of the authorisation shall supply the supervising office with a bill of discharge.300.2 The bill of discharge shall contain inter alia the following particulars:a) reference particulars of the authorisation;b) the quantity of each type of import goods and reference particulars of the declarations
entering them for the procedure;
c) the combined nomenclature code of the import goods;d) the customs value of the import goods and the rate of import duties to which they are liable;e) the rate of yield established;
f) the nature and quantity of the compensating products and the customs-approved treatment or
use to which they are assigned, together with reference particulars of the declarations
assigning the said products to a customs-approved treatment or use;
g) the value of the compensating products if the value scale method is used for the purposes of
discharge;
300.3 The bill of discharge shall be sent to the supervising office within 30 days of the expiry of the
time limit for re-exportation.
300.4 The supervising office may agree that the bill of discharge should be made out by computer
or in any other form that the said office shall stipulate.
301. The supervising office shall annotate the bill of discharge on the basis of the verification
which has been carried out, informing the holder of the authorisation if necessary of the result of that
verification, and shall keep the bill of discharge and related documents for at least three calendar years
from the end of the year in which the bill was drawn up.
302.1 Where import goods have been entered for the procedure by virtue of a single authorisation
but under several declarations, the compensating products or goods in the unaltered state assigned to a
customs-approved treatment or use shall be considered to have been obtained from the import goods
entered for the procedure under the earliest of the declarations.
302.2 Where the holder of the authorisation can show the specific import goods from which the
compensating products or goods in the unaltered state referred to in paragraph 1 were obtained,
paragraph 1 shall not apply.
303. Where the application for authorisation relates to goods subject to the commercial policy
measures it shall not be necessary to present any licence, authorisation or other similar document at
the time when the application is submitted.G/VAL/N/1/ALB/1
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304.1 Where Albanian legislation provide for specific commercial policy measures on:
a) release of goods for free circulation, the said measures shall not apply on entry of the goods
for the inward processing procedure nor for such time as they remain under the procedure;
b) goods brought into the customs territory of the Republic of Albania, the said measures shall
apply when the import goods are entered for the inward processing procedure.
304.2 Where paragraph 1 (a) applies, it shall not be necessary to present any licence, authorisation
or other related document at the time of entry for the procedure.
304.3 Subject to the applicable provisions, the re-export of non-Albanian goods entered for the
procedure shall not give rise to the application of the commercial policy measures laid down forexports of the goods in the unaltered state or compensating products, without prejudice to commercial
policy measures applying to the export of products originating in the Republic of Albania.
305. The release for free circulation of import goods in the form either of goods in the unaltered
state or of compensating products shall be subject to the application by the customs authorities of anycommercial policy measures in force for the import goods at the time when the declaration for release
for free circulation was accepted.
306.1 Where the compensating products or goods in the unaltered state are placed in a free zone or
free warehouse, enabling the inward processing procedure to be discharged, the box 31 on the singleadministrative document, shall, in addition to the information laid down for the procedure in question,
contain the following indication: “ Inward Processing/Suspension Goods”  in red.
306.2 Where import goods entered for the procedure using the suspension system are subject to
specific commercial policy measures and such measures continue to be applicable at the time whenthe goods, either in the unaltered state or in the form of compensating products, are placed under a
customs procedure or in a free zone or free warehouse, the indication referred to in paragraph 1 shall
be supplemented by the text: “Commercial policy”  in red.
306.3 The office of discharge shall satisfy itself that the indications referred to in paragraph 1 and
paragraph 2 have been entered as appropriate on any documents issued to replace or discharge the
documents referred to in those paragraphs.
307.1 The customs authorities may permit compensating products or goods in the unaltered state to
be transferred from the holder of one authorisation to the holder of another authorisation, provided the
transfer is recorded in the inward processing records of the first holder.
307.2 Responsibility for transferred goods or products shall pass to the holder of the second
authorisation at the time at which he takes delivery of the said goods or products and enters them in
his inward processing records.
307.3 Such entry in the inward processing records shall have the effect of placing the goods or
products under the procedure again in the name of the holder of the second authorisation.
308. The holder of the authorisation shall be responsible for providing the customs authorities with
advance notification of the transfers to be carried out in the form and manner which the said
authorities shall determine.G/VAL/N/1/ALB/1
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Section 4
Provisions applicable to the drawback system
309. The declaration for release for free circulation under the drawback system shall be lodged at
one of the offices of entry for the procedure specified in the authorisation.
310.1 The declaration for release for free circulation under the drawback system shall be made in
accordance with Points 121 to 161.
310.2 Without prejudice to the simplified application procedure, the description of the goods given
in the declaration referred to in paragraph 1 shall correspond to the specifications in the authorisation.
310.3 For the purposes of Article 87 (2) of the Code, the documents to accompany the declaration
shall be those provided for in Point 145.
310.4 Each import declaration must contain the code IM 5 in box 1 of the declaration and reference
to the number and date of the authorisation for inward processing in box 44. The form “inward
processing record, export” , as described in Annex 32  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 the
custom authorities. All exports should be register ed in this form, in accordance with instructions
issued by the General Directorate of Customs. The import 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 inward processing procedure.
311. For the purposes of discharging the inward processing procedure (drawback system), the
following shall be treated as export of the compen sating products from the customs territory of the
Republic of Albania: The delivery of compensating products to persons who are eligible for relief
pursuant to either the Vienna Convention of 18 April 1961 on Diplomatic Relations, the ViennaConvention of 24 April 1963 on Consular Relations or other consular conventions, or the New York
Convention of 16 December 1969 on Special Missions.
312.1 The declaration or application to assign compensating products or, if need be, goods in the
unaltered state to one of the customs-approved treatments or uses referred to in Article 149 of theCode shall contain all the particulars necessary to support a repayment claim.
312.2 Each declaration for discharge of the inward processing procedure must contain the reference
to the number and date of the authorisation for inward processing in box 44.
313. Any compensating products and, if need be, goods in the unaltered state which are to be
assigned to one of the customs-approved treatments or uses referred to in Article 149 of the Codeshall be presented to the office of discharge and undergo the customs formalities specified for the
treatment or use in question in accordance with the general provisions applicable.
314.1 The declaration assigning the compensating products and, if need be, goods in the unaltered
state to one of the customs-approved treatments or uses referred to in Article 149 of the Code shall belodged at the offices of discharge as specified in the authorisation.
314.2 The declaration assigning the compensating products or goods in the unaltered state to one of
the customs approved treatments or use shall be made in accordance with the provisions laid down for
the customs-approved treatment or use concerned.
314.3 The description of the compensating products or goods in the unaltered state in the
discharging declaration shall correspond to the specifications in the authorisation.G/VAL/N/1/ALB/1
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314.4 For the purposes of Article 87 (2) of the Code, the documents to accompany the discharge
declaration shall be those whose production is necessary for placing the goods under the procedure
requested.
315.1 The proportion of import goods incorporated in compensating products shall be calculated
when necessary in order to determine the import duties to be repaid or remitted. Such calculation shallnot be effected when all the compensating products are assigned to one of the treatments or uses
referred to in Article 149 of the Code.
315.2 The calculation shall be effected in accordance with the quantitative scale method or the value
scale method or by any other method giving the same results on the basis of the examples set out in
Annex 40.
316. The quantitative scale method (compensating products) shall be used where one kind of
compensating product only is obtained from the inward processing operations. In that case the
quantity of import goods corresponding to the quantity of compensating products for which
repayment or remission may be claimed shall be calculated by applying to the whole amount of the
said goods a coefficient corresponding to the ratio of the quantity of compensating products for whichrepayment or remission may be claimed to the total quantity of compensating products.
317.1 The quantitative scale method (import goods) shall be applied where all elements of the goods
released for free circulation are found in each compensating product.
317.2 In deciding whether this method shall apply, losses shall not be taken into account.
317.3 The quantity of import goods under the drawback system used in the manufacture of each
compensating product shall be determined by succes sively applying to the total quantity of import
goods a coefficient corresponding to the ratio of the quantity of the said goods found in each type ofcompensating product to the total quantity of the goods found in the compensating products as a
whole.
317.4 The quantity of import goods under the drawback system corresponding to the quantity of
compensating products for which repayment or remission may be claimed shall be determined byapplying the coefficient corresponding to the ratio of the quantity of compensating products for which
repayment or remission may be claimed to the total quantity of compensating products to the quantity
of import goods used in the manufacture of the said product calculated in accordance with the third
paragraph.
318.1 Where the quantitative scale method cannot be applied, the value scale method shall be used.
318.2 In order to determine the quantity of import goods used in the manufacture of each type of
compensating product, successive coefficients co rresponding to the ratio between the comparable
value of each compensating product, calculated in accordance with paragraph 3, shall be applied to
the total quantity of import goods.
318.3 The value of each of the different compensating products to be used for applying the value
scale shall be:
a) the recent selling price in the Republic of Albania of identical or similar products, provided
that this has not been influenced by the relationship between buyer and seller, or, where this isnot known,G/VAL/N/1/ALB/1
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b) the recent ex-works price in the Republic of Albania, provided that this has not been
influenced by the relationship between buyer and seller.
Where the value cannot be ascertained using the methods above it shall be determined by the
supervising customs office using any reasonable method.
318.4 The quantity of import goods corresponding to the quantity of compensating products for
which repayment or remission may be claimed shall be calculated by applying the coefficient arrived
at by the quantitative scale method (compensating products) to the quantity of import goods used in
the manufacture of the products in question, calculated in accordance with paragraph 2.
319. The repayment or remission of import duties shall be subject to the lodging by the holder of
the authorisation of a claim, hereinafter referred to as the “repayment claim/Inward Processing”,  with
the supervising office. The claim shall be submitted in duplicate.
320.1 The period referred to in Article 149 (3) of the Code within which the repayment
claim/Inward Processing shall be lodged shall be a maximum of six months from the date on which
the compensating products were assigned one of the customs-approved treatments or uses referred toin Article 149(1) of the Code.
320.2 Where special circumstances so warrant, the General Directorate of Customs may extend the
period referred to in paragraph 1 even after it has expired.
321. The repayment claim/Inward Processing shall contain inter alia the following particulars:
a) reference particulars of the authorisation;b) the quantity of each type of import goods in respect of which repayment or remission is
claimed;
c) the CNN code of the import goods;d) the customs value of the import goods and the rate of import duties to which they are liable as
ascertained by the customs authorities on the date of acceptance of the declaration for release
for free circulation under the drawback system;
e) the date of release for free circulation of the import goods under the drawback system;f) reference to the declarations under which the import goods were released for free circulation
under the drawback system;
g) the type and quantity of the compensating products and the customs-approved treatment or
use to which they are to be assigned;
h) the value of the compensating products if the value scale method is used for the purpose of
discharge;
i) the rate of yield fixed;j) reference to the declarations under which the compensating products or, if need be, goods in
the unaltered state were entered for one of the customs-approved treatments or uses referred
to in Article 149 of the Code;G/VAL/N/1/ALB/1
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k) the amount of import duties to be repaid or remitted and any compensatory interest collected,
taking into account inter alia the import duties on other compensating products.
322.1 The supervising office may allow claims to omit some of the particulars where these do not
affect calculation of the amount to be repaid or remitted.
322.2 The supervising office may allow the repayment claim/Inward Processing to be made out by
computer or in such other form as the said office shall stipulate.
323. The supervising office shall annotate the repayment claim /Inward Processing on the basis of
the verification carried out and shall inform the holder of the authorisation of the result of that
verification; it shall keep the claim and related do cuments for at least three calendar years from the
end of the year in which it takes a decision on the claim.
324.1 Where compensating products under the drawback system are placed under one of the
customs-approved treatments or uses referred to in the second indent of Article 149 (1) of the Code,
thus allowing repayment, the box reserved for the description of the goods on the document used for
the procedure or in the free zone or free warehouse shall contain the following indication:  “Inward
Processing/Drawback. Goods”  in red.
324.2 The office of discharge shall satisfy itself that the indications referred to in paragraph 1 are
entered on any document issued to replace or discharge the documents referred to in that paragraph.
325. The General Directorate of Customs may lay down guidelines in the practical application of
the inward processing procedure.
Chapter IV
Processing under customs control
326. In accordance to Title IV, Chapter II, Section 3 E of the Code this chapter will lay down
provisions in the implementing of the processing under customs control procedure.
327. Pursuant to Article 151 of the Code, the procedure for processing under customs control may
be used for goods in column 1 of the list in Annex 41 which are to undergo the processing referred to
in column 2.
328.1 The application shall be made in conformity with Point 234 and in accordance with the
specimen in Annex 28, and presented by the person  to whom the authorisation may be granted under
Articles 109, 152 and 153 of the Code.
328.2 The application shall be presented to the General Directorate of Customs.
329.1 The authorisation shall be issued by the General Directorate of Customs and shall be made
out on a model conforming to the specimen in Annex 33.
329.2  Each authorisation should be accompanied by a form “processing under customs control
record”  that should form an integrated part of each authorisation. The specimen of the processing
under customs control record import is described in Annex 33. All entries should be registered in this
form, in accordance with instructions issued by the General Directorate of Customs.
329.3 To ensure correct application of the provisions governing the procedure, the customs
authorities shall require the holder of the authorisation, to keep stock records which indicate the
quantities of import goods entered for the procedure and of processed products obtained, and allG/VAL/N/1/ALB/1
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particulars needed for the monitoring of the operations and the correct calculation of any import duties
which may be payable. The “records of processing under customs control”  shall be made available to
the supervising office to enable it to carry out any checks necessary for the proper implementation of
the procedure.
330. The period of validity of the authorisation shall be set case by case by the customs authorities,
having regard to the specific requirements of th e applicant. Where the period exceeds two years, the
conditions on which the authorisation was issued sha ll be reviewed periodically at intervals laid down
in the authorisation.
331.1 When issuing the authorisation the General Directorate of Customs shall specify the period
within which the processed products must be assigned to a customs-approved treatment or use in
accordance with Article 154 of the Code, taking into account the time required to carry out theprocessing operations and the time required to assign the processed products to a customs-approved
treatment or use.
331.2 When the holder of the authorisation lodge a motivated request for extension, the period
specified for re-exportation may be extended by the General Directorate of Customs.
332.1 The rate of yield, or method of determining the rate, referred to in Article 154 of the Code
shall as far as possible be set on the basis of production data and shall be identifiable in the records of
the holder of the authorisation.
332.2 The rate or method of determining the rate shall be set in accordance with paragraph 1,
subject to retrospective verification by the customs authorities.
333.1 The declaration entering goods for processing under customs control shall be lodged at one of
the offices of entry for the proced ure specified in the authorisation.
333.2 The declaration referred to in paragraph 1 shall be made in accordance with Points 121 to
161.
333.3 The description of the goods given in the declaration referred to in paragraph 2 shall
correspond to the specifications in the authorisation.
333.4 For the purposes of Article 87 (2) of the Code, the documents to accompany the declaration
shall be those provided for in Point 145.
333.5 Each import declaration must contain the code IM 9 in box 1 of the declaration and reference
to the number and date of the authorisation for processing under customs control in box 44. The form“processing under customs control record, import”,  as described in Annex 33 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 the custom authorities. All exit s should be registered in this form, in accordance
with instructions issued by the General Directorat e of Customs. The import declaration together with
all attached documents shall after the release of the consignment be kept in a special file for eachcompany authorised to use the processing under customs control procedure.
334.1 Discharge of the procedure shall be based either on the quantity of import goods
corresponding, by application of the rate of yield, to the processed products or on the quantity of
goods in the unaltered state which have been assigned to a customs-approved treatment or use.G/VAL/N/1/ALB/1
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334.2 Where necessary, pursuant to Article 155 of the Code, the quantitative scale method or the
value scale method concerning the proportion of import goods incorporated in the products shall
apply “mutatis mutandis”.
335. The declaration discharging the procedure for the processing of goods under customs control
shall be lodged at one of the customs offices of discharge specified in the authorisation.
336.1 The declaration discharging the procedure for the processing of goods under customs control
shall be made in accordance with the provisions laid down for the customs-approved treatment or use
concerned.
336.2 The description of the processed products or import goods in the declaration referred to in
paragraph 1 shall correspond to the specifications in the authorisation.
336.3 For the purposes of Article 87 (2) of the Code, the documents to accompany the discharge
declaration shall be those whose production is necessary for placing the goods under the procedure
requested.
336.4 Each declaration for discharge of the processing under customs control procedure must
contain the reference to the number and date of the authorisation for processing under customs control
in box 44.
337.1 The holder of the authorisation shall supply the supervising office with a bill of discharge
within thirty days of the expiry of the time limit for discharge.
337.2 The bill of discharge shall contain inter alia the following particulars:a) reference to the authorisation;b) the quantity by type of import goods and reference particulars of the declarations entering
them for the procedure;
c) the CNN code of the import goods;d) the customs value of the import goods;e) the rate of yield set;f) the nature and quantity of the processed products and the customs-approved treatment or use
to which they are assigned, together with reference particulars of the declarations assigningthe said products to a customs-approved treatment or use;
g) when the customs value should include processing costs, the processing costs;h) the CNN code of the processed products.338.1 The supervising office may agree that:a) the bill of discharge should be made out by computer or in any other form that the said office
shall stipulate;
b) the bill of discharge should be made out on the declaration entering the goods for the
procedure.G/VAL/N/1/ALB/1
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338.2 The supervising office shall annotate the bill of discharge on the basis of the verification
which has been carried out, informing the holder of the authorisation if necessary of the result of that
verification, and shall keep the bill of discharge and related documents for at least three calendar years
from the end of the year in which the bill was drawn up.
339. Pursuant to Article 40 (1) of the Code, where the processed products are released for free
circulation their customs value shall be one of the following, at the choice of the person concerned,
such choice being exercised on the date of acceptance of the declaration for release for free
circulation:
i) the customs value, determined at or about the same time of identical or similar goods
produced in any other country,
ii) their selling price, provided this is not influenced by a relationship between buyer and
seller,
iii) the selling price in the Republic of Albania of identical or similar goods, provided
this is not influenced by a relationship between buyer and seller,
iv) the customs value of the import goods plus the processing costs.
340. Where commercial policy measures are in force for the import goods at the time of
acceptance of the declaration for release for free circulation, such measures shall not apply to the
processed products unless they are also in force for products identical to the processed products. In
this case, the measures shall be applied to the quantity of import goods actually used in the
manufacture of the processed products released for free circulation.
341. The General Directorate of Customs may lay down guidelines in the practical application of
the processing under customs control procedure.
Chapter V
Temporary importation procedure
Section 1
General provisions
342. In accordance to Title IV Chapter II Section 3 F of the Code this Chapter will lay down
provisions in the implementing of the temporary importation procedure.
Section 2
Temporary importation of goods other than means of transport
343.1 The temporary importation procedure with total relief from import duties shall be granted for
professional equipment.
343.2 Professional equipment means:a) equipment for the press or for sound or television broadcasting which is necessary for
representatives of the press or of broadcasting or television organisations established outsidethe customs territory of the Republic of Albania and visiting Albania for purposes of
reporting or in order to transmit or record material for specified programmes;
b) cinematographic equipment necessary for a person established outside the customs territory of
the Republic of Albania and visiting Albania in order to make a specified film or films;
c) any other equipment necessary for the exercise of the calling, trade or profession of a person
established outside the customs territory of the Republic of Albania and visiting Albania toG/VAL/N/1/ALB/1
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perform a specified task. It does not include equipment which is to be used for the industrial
manufacture or packaging of goods or (except in the case of hand tools) for the exploitation of
natural resources, for the construction, repair or maintenance of buildings or for earth moving
and like projects;
d) ancillary apparatus for the equipment menti oned in subparagraphs (a), (b) and (c) of this
paragraph, and accessories thereof. An illustrative list of goods to be considered as
professional equipment is given in Annex 42.
343.3 The temporary importation procedure referred to in paragraph 1 shall be granted provided that
the professional equipment is:
a) owned by a person established outside the customs territory of the Republic of Albania;b) imported by a person established outside the said territory;c) used solely by or under the personal supervision of the person visiting the said territory.
However, the condition referred to in (c) shall not apply to cinematographic equipmentimported for the production of films, television programmes or audio-visual works, under a
coproduction contract concluded with a person established in the customs territory of the
Republic of Albania. In the case of joint radio or television programme productions,
professional equipment may be the subject of a hire contract or similar arrangement to which
a person established in the customs territory of the Republic of Albania is a party.
344. Spare parts subsequently imported for the repair of professional equipment which has been
temporarily imported shall be entitled to temporary importation facilities on the same conditions as
the equipment itself.
345.1 The temporary importation procedure with total relief from import duties shall be granted for:
a) goods intended for display or demonstration at an event;b) goods intended for use in connection with the display of imported products at an event,
including:
i) goods necessary for the purpose of demonstrating imported machinery or apparatus to
be displayed,
ii) construction and decoration material, including electrical fittings, for the temporary
stands of persons established outside the Republic of Albania,
iii) advertising and demonstration material and other equipment which is publicity
material for the imported goods displayed, such as sound and image recordings, filmsand transparencies, together with apparatus necessary for their use;
c) equipment, including interpretation equipment, sound and image recording apparatus and
films of an educational, scientific or cultural character, intended for use at international
meetings, conferences or congresses;
d) live animals intended for exhibition at or participation in an event;e) products obtained during an event from goods, machinery, apparatus or animals imported
temporarily.
345.2 Event means:G/VAL/N/1/ALB/1
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a) a trade, industrial, agricultural or craft exhibition, fair, or similar show or display;
b) an exhibition or meeting which is primarily organised for a charitable purpose;c) an exhibition or meeting which is primarily organised to promote any branch of learning, art,
craft, sport or scientific, technical educational, cultural, trade union or tourist activity, topromote religious knowledge or worship or  to promote friendship between peoples;
d) a meeting of representatives of international organisations or international groups of
organisations;
e) a representative meeting of an official or commemorative character, except exhibitions
organised for private purposes in shops or business premises with a view to sale of theimported goods.
346.1 The temporary importation procedure with total relief from import duties shall be granted for:a) pedagogic material and scientific equipment;b) spare parts and accessories for such material or equipment;c) tools especially designed for the maintenance, checking, calibration or repair of such material
or equipment.
346.2 “ Pedagogic material”  means any material intended for the sole purpose of teaching or
vocational training, and in particular models, instruments, apparatus and machines. The list of goods
to be considered as pedagogic materials is set out in Annex 43. An illustrative list of other goods
imported in connection with educational, scientific or cultural activities is given in Annex 44.
346.3 “Scientific equipment”  means equipment intended for the sole purpose of scientific research
or teaching, and in particular models, instruments, apparatus and machines.
346.4 The temporary importation procedure referred to in paragraph 1 shall be granted provided that
the pedagogic material or scientific equipment, spare parts, accessories or tools:
a) are imported by approved establishments and are used under the supervision and
responsibility of such establishments;
b) are used for non-commercial purposes;
c) are imported in reasonable numbers, having regard to the purpose of the importation;
d) remain throughout their stay in the customs territory of the Republic of Albania the property
of a person established outside that territory.
346.5 The period during which such pedagogic material or scientific equipment may remain under
the temporary importation procedure shall be 12 months.
346.6 For the purposes of paragraph 4 (a), “approved establishments” means, in the case of
pedagogic material public or private teaching or vocational training establishments which areessentially non-profit making and have been approved by the General Directorate of Customs as
recipients of pedagogic material under the temporary importation procedure.G/VAL/N/1/ALB/1
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346.7 For the purposes of paragraph 4 (a) “approved establishments”  means, in the case of
scientific equipment, public or private scientific or teaching establishments which are essentially non-
profit making and have been approved by the General Directorate of Customs as recipients of
scientific equipment under the temporary importation procedure.
347.1 The temporary importation procedure with total relief from import duties shall be granted for
medical, surgical and laboratory equipment intended for hospitals and other medical institutions.
347.2 The temporary importation procedure referred to in paragraph 1 shall be granted provided that
the said equipment:
a) has been dispatched on an occasional basis, on loan free of charge;
b) is intended for diagnostic or therapeutic purposes.
347.3 Equipment dispatched on an occasional basis means any medical, surgical or laboratory
equipment dispatched at the request of a hospital or other medical institution which is facing
exceptional circumstances and has urgent need of such equipment to make up for the inadequacy ofits own facilities.
348.1 The temporary importation procedure with total relief from import duties shall be granted for
materials to be used in connection with measures taken to counter the effects of disasters affecting the
customs territory of the Republic of Albania.
348.2 The temporary importation procedure referred to in paragraph 1 shall be granted provided that
such materials:
a) are imported on loan free of charge,b) are intended for state bodies or bodies approved by the General Directorate of Customs.349.1 The temporary importation procedure with total relief from import duties shall be granted for
packings.
349.2 Packings means:a) containers used, or to be used, in the state in which they are imported, for external or internal
packing of goods;
b) supports on which goods are, or are to be, rolled, wound or attached, but excluding packing
materials such as straw, paper, glass wool and shavings when imported in bulk.
349.3 The temporary importation procedure referred to in paragraph 1 shall be granted provided
that:
a) if the packings are imported filled, they are declared as being for re-exportation empty or
filled;
b) if the packings are imported empty, they are declared as being for re-exportation filled.
349.4 Packings admitted under the temporary importation procedure may not be used even
occasionally in internal traffic, except with a view to the export of goods from the customs territory ofG/VAL/N/1/ALB/1
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the Republic of Albania. In the case of packings imported filled, this ban shall apply only from the
time that they are emptied of their contents.
349.5 The period during which such packings may remain under the temporary importation
procedure shall be six months.
350.1 The temporary importation procedure with total relief from import duties shall be granted for:
a) moulds, dies, blocks, drawings, sketches and other similar articles intended for a person
established in the customs territory of the Republic of Albania, where at least 75 % of the
production resulting from their use is exported from that territory;
b) measuring, checking and testing instruments and other similar articles intended for a person
established in the customs territory of the Republic of Albania for use in a manufacturing
process, where at least 75 % of the production resulting from their use is exported from that
territory;
c) special tools and instruments made available free of charge to a person established in the
customs territory of the Republic of Albania for use in the manufacture of goods which are to
be exported in their entirety, on condition that such tools and instruments remain the property
of a person established outside the customs territory of the Republic of Albania;
d) goods of any kind which are to be subjected to tests, experiments or demonstrations,
including the tests and experiments required for type-approval procedures, but excluding any
tests, experiments or demonstrations constituting a gainful activity;
e) goods of any kind to be used to carry out te sts, experiments or demonstrations, but excluding
any tests, experiments or demonstrations constituting a gainful activity;
f) samples, i.e. articles which are representative of a particular category of goods already
produced or which are examples of goods the production of which is contemplated, but not
including identical articles brought in by the same  individual, or sent to a single consignee, in
such quantity that, taken as a whole, they no longer constitute samples under ordinarycommercial usage.
350.2 To qualify for the temporary importation procedure referred to in paragraph 1:a) the goods referred to in points (a), (b), (c ) and (f) of that paragraph must be owned by a
person established outside the customs territory of the Republic of Albania;
b) the samples referred to in point (f) of that paragraph must be imported solely for the purpose
of being shown or demonstrated in the customs territory of the Republic of Albania for the
soliciting of orders for similar goods to be imported into that territory. They may not be sold
or put to normal use except for the purposes of demonstration, or used in any way while in the
customs territory of the Republic of Albania.
351.1 The temporary importation procedure with total relief from import duties shall be granted for
replacement means of production.
351.2 The period during which replacement means of production may remain under the temporary
importation procedure shall be six months.G/VAL/N/1/ALB/1
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351.3 Replacement means of production means instruments, apparatus and machines made
temporarily available to a customer free of charge by a supplier or repairer, pending the delivery or
repair of similar goods.
352.1 The temporary importation procedure with total relief from import duties shall be granted for:
a) second-hand goods imported with a view to their sale by auction;
b) goods imported under a contract of sale subject to satisfactory acceptance tests;c) works of art, collectors items and antiques imported for the purpose of exhibition, with a view
to possible sale;
d) consignments on approval of made-up articles of fur, precious stones, carpets and articles of
jewellery, provided that their particular characteristics prevent their being imported as
samples.
352.2 The period during which the goods referred to in paragraph 1 may remain under the
temporary importation procedure is 6 months in the case of (a) and (c), 3 months in the case of (b) and
1 month in that of (d).
352.3 For these purposes:
a) “second-hand goods”  means goods other than newly manufactured goods,
b) “works of art, collectors items and antiques”  mean goods as defined in Annex 45;
c) “consignments on approval”  means consignments of goods which the consignor for his part
wishes to sell and which the consignee may decide to purchase after inspection.
353. The temporary importation procedure with total relief from import duties shall be granted for:a) positive cinematograph films, printed and developed and other recorded image-bearing media
intended for viewing prior to commercial use;
b) films, magnetic tapes and wires and other sound- or image-bearing media which are intended
to be provided with a sound track, dubbed or copied;
c) films demonstrating the nature or the operation of foreign products or equipment, provided
that they are not intended for public showing for charge;
d) data-carrying media, sent free of charge for use in automatic data-processing;354.1 The temporary importation procedure with total relief from import duties shall be granted for
personal effects and goods imported for sports purposes.
354.2 For these purposes:a) “traveller”  means: The person mentioned in Article 63 of the Code;
b) “personal effects”  means all articles, new or used, which a traveller may reasonably require
for his or her personal use during the journey, taking into account all the circumstances of the
journey, but excluding any goods imported for commercial purposes;G/VAL/N/1/ALB/1
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c) “goods imported for sports purposes”  means sports requisites and other articles for use by
travellers in sports contests or demonstrations or for training taking place in the customs
territory of the Republic of Albania.
354.3 Personal effects shall be re-exported at the latest when the person who imported them leaves
the customs territory of the Republic of Albania. The period during which goods imported for sportspurposes may remain under the temporary importation procedure shall be 12 months.
354.4 The illustrative list of such goods is set out in Annex 46.355.1 The temporary importation procedure with total relief from import duties shall be granted for
tourist publicity material.
355.2 “Tourist publicity material”  means goods the purpose of which is to encourage the public to
visit foreign countries, in particular in order to attend cultural, religious, touristic, sporting or
professional meetings or events held there.
355.3 An illustrative list of such goods is set out in Annex 47.356.1 The temporary importation procedure with total relief from import duties shall be granted for
the equipment and live animals of any species imported for the purposes listed in Annex 48.
356.2 The temporary importation procedure referred to in paragraph 1 shall be granted on condition
that:
a) the animals are owned by a person established outside the customs territory of the Republic of
Albania;
b) the equipment is owned by a person established in the frontier zone adjacent to that of the
customs territory of the Republic of Albania;
c) draught animals and equipment are imported by a person established in the frontier zone
adjacent to that of the customs territory of the Republic of Albania for working land locatedinside the customs territory of the Republic of Albania, involving the performance of
agricultural or forestry work, including the clearing or transport of timber, or for pisciculture.
356.3 “Frontier zone”  means, without prejudice to existing  conventions in this respect, a zone
which, as the crow flies, does not extend more than 15 kilometres from the frontier. The local
administrative districts, part of whose territory lies within the zone, shall also be considered to be part
of the frontier zone, notwithstanding any derogations on this matter.
357.1 The temporary importation procedure with total relief from import duties shall be granted for
welfare materials for seafarers.
357.2 For these purposes:a) welfare material means material for the pursuit of cultural, education, recreational, religious
or sporting activities by seafarers,
b) seafarers means all persons transported on board a vessel responsible for tasks relating to the
operating or service of the vessel at sea.
357.3 The list of goods to be considered as welfare material for seafarers is given in Annex 49.G/VAL/N/1/ALB/1
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357.4 The temporary importation procedure referred to in paragraph 1 shall be granted on condition
that the material is:
a) unloaded from a vessel engaged in international maritime traffic to be temporarily used
ashore by the crew for a period not exceeding the vessels stay in port;
b) imported for temporary use in cultural or social establishments for a period of 6 months.
Cultural or social establishments means hostels, clubs or recreation centres for seafarers,
managed either by official bodies or by religious or other non-profit making organisations,
and places of worship where services for seafarers are regularly held.
358. The temporary importation procedure with total relief from import duties shall be granted for
miscellaneous equipment used under the supervision and responsibility of a public authorities for thebuilding, repair or maintenance of infrastructure of general importance in frontier zones.
359.1 The temporary importation procedure with total relief from import duties shall be granted for
goods temporarily imported into the customs territory of the Republic of Albania in a particular
situation having no economic effect.
359.2 Temporary importation into the customs territory of the Republic of Albania on an occasional
basis, for a period not exceeding three months, of goods whose value is less than 150.000 LEK shall
be considered a particular situation having no economic effect.
360.1 The General Directorate of Customs may decide to grant total relief instead of the partial
relief referred to in Article 162 of the Code for goods imported into its territory on an occasional basis
for a period not exceeding three months.
360.2 Following expiry of the period for which goods entered for the procedure under this Point
may remain under the procedure, the goods shall be assigned to a new customs-approved treatment or
use or entered for the temporary importation procedure with partial relief from import duties. If it
becomes necessary to determine the duties to be levi ed under the partial relief procedure, the date to
be taken into consideration shall be that on which the goods were entered for temporary importation
under paragraph 1.
361. In accordance with Article 162 (1) of the Code the General Directorate of Customs may
decide to grant the use of the temporary importation procedure with partial relief from import duties.
The list of goods in respect of which the temporary importation procedure with partial relief from
import duties may not be used is given in Annex 50.
362.1 The application shall be made in conformity with Point 234 and in accordance with the
specimen in Annex 29, and presented by the person  to whom the authorisation may be granted under
Articles 109 and 158 of the Code.
362.2 Without prejudice to the simplified application procedure, the application shall be submitted
to the General Directorate of Customs.
363.1 Without prejudice to the simplified authorisation procedure, the authorisation shall be issued
by the General Directorate of Customs and shall be made out in accordance with the specimen in
Annex 34.
363.2 Each authorisation should be accompanied by a form “temporary importation record import”
that should form an integrated part of each authorisation. The specimen of the temporary importationG/VAL/N/1/ALB/1
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record import is described in Annex 34. All entries should be registered in this form, in accordance
with instructions issued by the General Directorate of Customs.
364. The period of validity of the authorisation shall be set by the General Directorate of Customs
on a case-by-case basis, having regard to the specific needs of the applicant.
365.1 When issuing the authorisation the General Directorate of Customs shall specify the period
within which the import goods must be assigned a customs-approved treatment or use, taking into
account the specific periods laid down in the Code and in the implementing provisions and the time
required to achieve the object of the temporary importation.
365.2 Where an extension is granted which exceeds the period provided for, it shall be set having
regard to the circumstances which prevented the holder of the authorisation from fulfilling his
obligation to re-export within that period.
366.1 This point shall apply whenever application of Article 162 (1) of the Code is not requested.366.2 A customs office empowered by the General Di rectorate of Customs to grant authorisations
using the simplified procedure shall allow the declar ation of entry for the procedure to constitute an
application for authorisation. In this case acceptance of the declaration shall constitute the
authorisation, the said acceptance remaining in any event subject to the conditions governing the
granting of the authorisation, including the decision of the control office, indicated in the box 44 of
the form.
366.3 A declaration presented under paragraph 2 shall be accompanied by a document made out by
the declarant containing the following information, in so far as this information is necessary and
cannot be entered in box 44 of the form used for the declaration itself:
a) where the person applying to use the procedure is not the same as the declarant, the name or
business name and address of the applicant, and, where appropriate, of the owner of the
goods;
b) where the user is not the same as the applicant or declarant, the name or business name and
address of the user of the goods;
c) the article under which the application is being made;d) the period for which the goods are expected to remain under the procedure;e) the place where the goods are to be used;366.4 The lodging of the declaration using the simplified application procedure signed by the
applicant shall indicate that the person concerned wishes to use the customs procedure applied for
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 customs procedure applied for.G/VAL/N/1/ALB/1
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366.5 The customs authorities shall keep the declaration and its annexes, together with any
authorisation issued.
366.6 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.
366.7 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.
367.1 Presentation of an ATA carnet to a customs office duly empowered by the General
Directorate of Customs in order to use the temporary importation procedure shall be equivalent to
presentation of the application for authorisation and acceptance of the carnet (temporary importation
voucher) shall be equivalent to authorisation to use the procedure.
367.2 Goods which can be temporarily imported in accordance with the procedure described in
paragraph 1 are listed in Annex 51.
367.3 ATA carnets shall be accepted by the customs offices only if they are:a) issued in a country which is a contracting party to the ATA Convention, and endorsed and
guaranteed by an association forming part of an international guarantee chain, and
b) certified by the customs authorities in the appropriate section of the cover page, andc) valid in the customs territory of the Republic of Albania.368.1 “Travellers”  personal effects and goods imported for sports purposes as mentioned in Annex
46 shall be authorised for the temporary importation procedure without written or oral application or
authorisation.
368.2 Where a high amount of import duties and other charges is involved, paragraph 1 shall be
waived with regard to personal effects and to goods  imported for sports purposes. In this case the
simplified application procedure shall apply “mutatis mutandis”.
369.1 The declaration entering goods for the temporary importation procedure shall be lodged at
one of the customs offices of entry for the procedure specified in the authorisation.
369.2 Where the simplified authorisation procedure applies, the declaration entering the temporary
importation procedure shall be lodged at a duly empowered customs office.
369.3 Where temporary importation is done using an ATA carnet, the ATA carnet shall be
presented in order to enter goods for the tem porary importation procedure at any duly empowered
office of entry. However:
a) where the duly empowered office of entry is unable to check the fulfilment of all conditions
to which the use of the temporary importation procedure is subject, or
b) where the office of entry is not empowered to act as the office of entry for the procedure;G/VAL/N/1/ALB/1
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c) the said office shall permit the goods to be carried to the office of destination able to carry out
such checks under cover of the ATA carnet used as a transit document.
369.4 The General Directorate of Customs shall empower customs offices to act as offices of entry
for the procedure.
370.1 For the purposes of Article 111 of the Code, entry for the temporary importation procedure
shall be subject to the provision of a security.
370.2 By way of derogation from paragraph 1, Annex 52 lists the cases in which no security shall be
required for entry of goods for the temporary importation procedure.
371.1 The security shall be lodged at the office issu ing the authorisation, in order to ensure payment
of any customs debt and other charges which may be incurred in respect of the goods.
371.2 The security shall be released by the office issuing the authorisation, once they receives a
copy endorsed by the office of discharge:
a) either by copy No 3 of the re-export declaration, or
b) by a copy of the document entering the goods for another customs-approved treatment or use
or, proof to the satisfaction of the customs authorities that the goods have been assigned
another customs-approved treatment or use.
372.1 The declaration entering the temporary importation procedure shall be made in accordance
with Points 121 to 161.
372.2 Without prejudice to the simplified application procedure, the description of the goods in the
declaration referred to in paragraph 1 shall correspond to the specifications in the authorisation.
372.3 Each import declaration must contain the code IM 5 in box 1 of the declaration and reference
to the number and date of the authorisation for temporary importation in box 44. The form
“temporary importation record, export” , as described in Annex 34  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 the custom authorities. All exit s should be registered in this form, in accordance
with instructions issued by the General Directorat e of Customs. The import declaration together with
all attached documents shall after the release of the consignment be kept in a special file for each
company authorised to use the temporary importation procedure.
372.4 Where the temporary importation procedure is done under cover of an ATA carnet, the office
of entry for the procedure shall proceed as follows:
a) verify the information given in boxes A to G of the importation voucher;b) complete the counterfoil and box H of the importation voucher; the final date for re-
exportation of the goods, to be entered in box H (b), must not be later than the date on which
the carnet's validity expires, without prejudice to the special periods referred to in Article 160
of the Code;
c) enter the name and address of the office of entry for the procedure in box H (e) of the re-
exportation voucher; and
d) retain the importation voucher.G/VAL/N/1/ALB/1
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373. The entry for a customs-approved treatment or use of goods under the temporary importation
procedure with partial relief shall be subject to payment of any amount due under Article 163 of the
Code.
374.1 Except where the simplified application procedure are applied, the declaration discharging the
temporary importation procedure shall be lodged at one of the customs offices of discharge specifiedin the authorisation.
374.2 Where the simplified application procedure is applied, the declaration referred to in paragraph
1 shall be lodged at the customs office which issued the authorisation.
374.3 Where the temporary importation procedure is done under cover of an ATA carnet, the ATA
carnet shall be presented at a duly empowered customs office of discharge.
374.4 Each declaration for discharge of the temporary importation procedure must contain the
reference to the number and date of the authorisation for temporary importation in box 44.
375.1 The declaration discharging the temporary importation procedure shall be made in accordance
with the provisions laid down for the cust oms-approved treatment or use concerned.
375.2 The description of the import goods in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorisation.
375.3 Where the temporary importation procedure is done under cover of an ATA carnet, the office
of discharge shall:
a) complete the counterfoil and box H of the re-exportation voucher;
b) retain the re-exportation voucher and return it without delay to the office referred to in box H
(e).
376. Pursuant to Article 164 (1) of the Code, in the case of goods for display or use at exhibitions,
fairs, meetings or similar events or second-hand g oods imported with a view to their sale by auction
or works of art, collectors items and antiques imported for the purpose of exhibition or consignments
on approval of made-up articles of fur, precious stones, carpets and articles of jewellery, the material
time for the purposes of determining the customs debt shall be the time of acceptance of the
declaration for release for free circulation.
377.1 Where a customs debt is incurred in respect of goods previously entered for the procedure of
temporary importation, compensatory interest shall be paid on the total amount of the import dutyapplicable.
377.2 Paragraph 1 shall not apply:a) where a customs debt is incurred pursuant to Article 216 (1) (b) of the Code;b) where a customs debt is incurred and a security is provided by a cash deposit equal to one of
the amounts of customs debt set out in Article 207 (1) of the Code;
c) where a customs debt is incurred due to the release for free circulation of goods which were
entered for the temporary importation procedure for display or use at exhibitions, fairs,
meetings or similar events or second-hand goods imported with a view to their sale by auction
or works of art, collectors items and antiques imported for the purpose of exhibition orG/VAL/N/1/ALB/1
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consignments on approval of made-up articles of fur, precious stones, carpets and articles of
jewellery;
d) where compensatory interest, calculated in accordance with paragraph 3, does not exceed
LEK 1.000 per case of a customs debt incurred;
e) where the holder of the authorisation requests release for free circulation and supplies proof
that particular circumstances not arising from any negligence or deception on his part make it
impossible or uneconomic to carry out the re-export operation under the conditions he had
anticipated and duly substantiated when applying for the authorisation.
f) Point 295 shall apply “mutatis mutandis”.
377.3 a) The annual interest rates shall be those in force at the time when the customs debt is
incurred.
b) Interest shall be applied per calendar month for the period running from the first day of the
month following the month in which the import goods were first entered for the procedure tothe last day of the month in which the customs debt is incurred. The material period for the
application of compensatory interest shall not be less than one month.
c) The amount of interest shall be calculated on the basis of the import duties applicable, the
interest rate referred to in (a) and the period referred to in (b).
378. In the case of an offence or irregularity committed in the course of or in connection with a
temporary import operation under cover of an ATA carnet, the provisions relating to use of the ATA
carnet as a transit document shall apply “mutatis mutandis”  to recovery of the import duties payable.
379. Where the import goods are placed in a free zone or free warehouse or entered for one of the
permitted conditional relief procedures, enabling the temporary importation procedure to be
discharged, the box reserved for the description of goods on the document concerning the said
customs-approved treatment or use, shall, in addi tion to the information laid down for the procedure
in question, contain the following indication: “Temporary Admission goods”  in red.
380. Where Article 113 of the Code is applied the competent authorities approving such transfer
shall annotate the authorisation accordingly. Such tr ansfer shall terminate the procedure in respect of
the previous holder.
381.1 Where it is foreseen that the temporary importation operation might exceed the period of
validity of the ATA carnet because the holder is unable to re-export the goods, the issuing associationmay issue a replacement carnet. The holder shall return  the original carnet to the issuing association.
381.2 The replacement carnet shall be submitted to the competent customs office for the place
where the goods are located, which shall carry out the following formalities:
a) it shall discharge the original carnet using the re-exportation voucher which it shall return
without delay to the initial customs office of temporary importation;
b) it shall receive the replacement carnet and reta in the importation voucher, first entering on the
said voucher the final date for re-exportation as shown on the original carnet plus anyextension, and the number of the original carnet.
381.3 When the temporary importation procedure is discharged the office of re-exportation shall:G/VAL/N/1/ALB/1
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a) complete the counterfoil and box H of the re-exportation voucher;
b) retain the re-exportation voucher and return it without delay to the office referred to in box H
(e).
c) using the re-exportation voucher of the replacement carnet, which it shall return without delay
to the customs office which received the replacement carnet.
381.4 The issue of replacement carnets is the responsibility of the issuing association. If an ATA
carnet expires and the holder is unable to re-export the goods, and the issuing association refuses to
issue a replacement carnet, the customs authorities shall require completion of a new application for
either temporary duty free importation or any other customs approved treatment or use allowed for the
goods in question.
Section 3
Temporary importation of means of transport
382. Without prejudice to Points were it is expressly allowed, the means of transport below hall
not be lent, hired, pledged, transferred or put at the disposal of any person established in the Republic
of Albania.
383.1 The temporary importation procedure shall apply to road vehicles for commercial use.
383.2 For the purposes of this Point, vehicles shall mean all road vehicles and all trailers which can
be coupled to such vehicles.
383.3 Without prejudice to paragraph 4, admission under the temporary importation procedure
referred to in paragraph 1 shall be subject to the condition that the vehicles are:
a) imported by a person established outside the customs territory of the Republic of Albania or
on his behalf;
b) used for commercial purposes by such a person or on his behalf; andc) registered outside the customs territory of the Republic of Albania in the name of a person
established outside that territory. However, if the vehicles are not registered, the above
condition shall be deemed to be met where the vehicles in question belong to a person
established outside the customs territory of the Republic of Albania;
d) used exclusively for transport which begins or ends outside the customs territory of the
Republic of Albania.
383.4 Where a trailer is coupled to a motor vehicle registered in the customs territory of the
Republic of Albania, the temporary importation procedure may be granted even if the conditions set
out in subparagraphs 3 (a) and (b) are not satisfied.
383.5 Road vehicles for commercial use may remain in the customs territory of the Republic of
Albania subject to the conditions laid down in paragraph 3 during the time required for carrying out
the operations for which temporary importation is requested, e.g. the carriage, picking up and setting
down of passengers, loading and unloading goods, transport and maintenance.G/VAL/N/1/ALB/1
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383.6 For the purposes of subparagraphs 3 (a) and (b), persons acting on behalf of a person
established outside the customs territory of the Republic of Albania must be duly authorised by the
person concerned.
383.7 By way of derogation from paragraph 3:
a) subject to the requirements of paragraph 6, vehicles for commercial use may be driven by
natural persons established in the Customs territory of the Republic of Albania;
b) the General Directorate of Customs may:
i) in exceptional cases, allow a person established in the customs territory of the
Republic of Albania to import and use vehicles for commercial use under the
temporary importation procedure for a limited period fixed by the said authoritiesaccording to the circumstances of the case under consideration,
ii) allow a natural person established in the customs territory of the Republic of Albania
and employed by a person established outside that territory to import and use in that
territory, for commercial use, a vehicle be longing to the latter. The vehicle admitted
under the temporary importation procedure may also be used for private purposeswhere such use is occasional, subsidiary to the commercial use and provided for in
the contract of employment;
384.1 The temporary importation procedure shall apply to road vehicles for private use.
384.2 For the purposes of this Point, vehicles means all road vehicles, including caravans and
trailers which can be coupled to motor vehicles.
384.3 The temporary importation procedure for road vehicles for private use shall be subject to the
condition that the vehicles are:
a) imported by persons established outside the customs territory of the Republic of Albania;b) used for private purposes by the persons concerned;
c) registered outside the customs territory of the Republic of Albania in the name of a person
established outside that territory. However, if the vehicles are not registered, the above
condition shall be deemed to be met where the vehicles in question belong to a person
established outside the customs territory of the Republic of Albania.
384.4 The temporary importation procedure shall also apply in the following cases:
a) where a private vehicle registered in the country of normal residence of the user is used
regularly in the customs territory of the Republic of Albania for the journey from his
residence to his place of work and vice versa. Authorisation to use the procedure shall not be
subject to any other time limit;
b) where a student uses a private vehicle registered in the country of his normal residence in the
customs territory of the Republic of Albania in which the student is staying for the sole
purpose of pursuing his studies.
384.5 Without prejudice to paragraph 4 (a), road vehicles for private use may remain in the customs
territory of the Republic of Albania for:
a) a period of six months, whether continuous or not, in any 12 months;G/VAL/N/1/ALB/1
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b) the period the student stays in the customs territory of the Republic of Albania in the cases
referred to in paragraph 4 (b).
384.6 Paragraphs 4 (b) and 5 (b) shall apply  “mutatis mutandis”  to persons fulfilling assignments of
a specified duration inter alia scientists and doctors.
384.7 For the purposes of subparagraphs 3 (a) and (b), vehicles for private use shall not be hired,
lent or made available following their importation or, if they were on hire, on loan or made available
at the time of their importation, they shall not be re-hired or sub-hired or lent or made available to
another person in the customs territory of the Republic of Albania for any purpose other than
immediate re-exportation.
384.8 Pursuant to paragraph 7, vehicles for private use belonging to a hire firm whose registered
place of business is outside the customs territory of the Republic of Albania may be re-hired to a
natural person established outside that territory with a view to their re-exportation within a period to
be set at the discretion of the General Directorate of Customs, where they are within the customs
territory of the Republic of Albania following performance of a contract of hire.
384.9 Notwithstanding paragraph 7:
a) the spouse and the relatives in the direct ascending and descending lines of a natural person
established outside the customs territory of the Republic of Albania who have their normal
residence outside that territory may use a private vehicle already admitted under thetemporary importation procedure;
b) a vehicle for private use which has been placed under the temporary importation procedure
may be used occasionally by a natural person established in the customs territory of the
Republic of Albania where such person is acting on behalf of and on the instructions of theuser of the procedure, who is himself in that territory.
384.10 By way of derogation from Point 381;a) The temporary importation procedure provided for in paragraph 8 shall be available to natural
persons established in the customs territory of the Republic of Albania;
b) Vehicles may also be brought back from the customs territory of the Republic of Albania by
an employee of the hire firm resident in that territory;
384.11 For the purposes of subparagraph 5 (a), in order to interrupt the period in which a vehicle
imported under the procedure remains in the customs territory of the Republic of Albania, the user ofthe temporary importation procedure shall so inform  the customs authorities and shall comply with
the measures considered appropriate by those authorities to prevent use of the vehicle on a temporary
basis.
385.1 Point 384, excluding paragraph 11 thereof, shall apply “mutatis mutandis”  to saddle or
draught animps and the vehicles drawn by them entering the customs territory of the Republic of
Albania.
385.2 The animals and the vehicles drawn by them 1 may remain in the customs territory of the
Republic of Albania for a period of three months.
386.1 The temporary importation procedure shall apply to means of rail transport.G/VAL/N/1/ALB/1
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386.2 For the purposes of this Point, means of rail transport means all prime movers, railcars and
multiple sets, and rolling stock of any description used for the transport of persons or goods.
386.3 The temporary importation procedure for means of rail transport shall be subject to the
condition that the means of rail transport:
a) belong to a person established outside the customs territory of the Republic of Albania;
b) are registered on a railway network outside the customs territory of the Republic of Albania.386.4 Means of rail transport may remain in the customs territory of the Republic of Albania for 12
months.
386.5 By way of derogation from Point 382: Means of rail transport may be placed at the disposal of
a person established in the customs territory of the Republic of Albania on condition that they are
used jointly under an agreement whereby each ne twork may use the rolling stock of the other
networks as its own rolling stock;
387.1 The temporary importation procedure shall apply to means of air transport.
387.2 The means of air transport may remain in the customs territory of the Republic of Albania
during the time required for carrying out the operations for which temporary importation is requested,
e.g. the carriage, picking up and setting down of passengers, loading and unloading goods, transportand maintenance.
387.3 Where the means of air transport are used for private air transport, the following conditions
apply;
a) imported by persons established outside the customs territory of the Republic of Albania;
b) used for private purposes by the persons concerned;c) registered outside the customs territory of the Republic of Albania in the name of a person
established outside that territory. However, if the means of air transport are not registered, the
above condition shall be deemed to be met where the means of air transport in question
belong to a person established outside the customs territory of the Republic of Albania.
387.4 The means of air transport used for private air transport may remain in the customs territory
of the Republic of Albania for a period of six mont hs, whether continuous or not, in any 12 months.
388.1 The temporary importation procedure shall apply to means of sea and inland waterway
transport.
388.2 The means of sea and inland waterway transport may remain in the customs territory of the
Republic of Albania for the time required for carrying out the operations for which temporaryadmission is requested, e.g. the carriage, picking up and setting down of passengers, loading and
unloading goods, transport and maintenance.
388.3 Where the means of sea and inland waterway transport are used for private sea or inland
waterway transport, the following conditions shall apply.
a) imported by persons established outside the customs territory of the Republic of Albania;G/VAL/N/1/ALB/1
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b) used for private purposes by the persons concerned;
c) registered outside the customs territory of the Republic of Albania in the name of a person
established outside that territory. However, if the means of sea and inland waterway transport
are not registered, the above condition shall be deemed to be met where the means of sea and
inland waterway transport in question belong to a person established outside the customsterritory of the Republic of Albania.
388.4 The means of transport referred to in paragraph 3 may remain in the customs territory of the
Republic of Albania for a period of six months , whether continuous or not, in any 12 months.
388.5 By way of derogation from Point 382, in exceptional cases where lake harbour infrastructure
outside the customs territory of the Republic of Albania is not adequate to allow the mooring ofmeans of inland waterway transport for private use, the General Directorate of Customs may allow a
natural person established in the customs territory of the Republic of Albania to import a vessel
placed under the temporary importation procedure and used on the Republic of Albania part of a lake
situated both within the said territory and in the country in which the vessel is registered. The person
concerned shall provide evidence of the inadequacy of lake harbour infrastructure by any meansacceptable to the General Directorate of Customs.
389.1 The temporary importation procedure shall apply to pallets.389.2 Pallets which can be identified may remain in the customs territory of the Republic of Albania
for a period of 12 months, which may be reduced at the request of the person concerned.
389.3 Pallets other than those referred to in paragraph 2 may remain in the customs territory of the
Republic of Albania for a period of six months, which may be reduced at the request of the person
concerned.
390.1 The temporary importation procedure shall apply to containers approved for transport under
customs seal or simply bearing marks when they are brought into the customs territory of the
Republic of Albania on behalf of their owners, their operators or the representatives of either of those.
390.2 Containers other than those referred to in paragraph 1 shall be admitted under the temporary
importation procedure where this is authorised by the customs authorities.
390.3 Containers placed under the temporary importation procedure may remain in the customs
territory of the Republic of Albania for a period of 12 months.
390.4 Containers placed under the temporary importation procedure may be used in internal traffic
before being re-exported from the customs territory of the Republic of Albania. However, the
containers may be used only once during each stay in a Republic of Albania, for transporting goods
which are loaded within the territory of the Republic of Albania and are intended to be unloaded
within that territory, where the containers would otherwise have to make a journey unladen within
that territory.
390.5 Without prejudice to the provisions concerning temporary importation of spare parts
accessories and normal equipment for containers, container accessories and normal container
equipment may be imported either with a container for subsequent re-export separately or with
another container, or separately for subsequent re-export with a container.G/VAL/N/1/ALB/1
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391.1 Point 390(1) shall apply to containers, whether or not they have been approved for transport
under customs seal, on which the following informa tion has been durably marked in an appropriate
and clearly visible place:
a) the identity of the owner or operator;
b) the identification marks and numbers of the container, given by the owner or operator;
c) the tare weight of the container, including all its permanently fixed equipment; andd) the country to which the container belongs.391.2 However, the information referred to in para graph 1. (c) shall not be marked on swap bodies
used for combined rail-road transport and the inform ation referred to in paragraph 1.(d) shall not be
marked on containers used for transport by air.
391.3 The country to which the container belongs may be shown either in full or by means of the
ISO alpha-2 country code provided for in International Standard ISO 3166 or by the distinguishinginitials used to indicate the country of registration of  motor vehicles in international road traffic, or in
numbers, in the case of swap bodies used for combin ed rail-road transport. The identity of the owner
or operator may be shown by either his full name or an established identification, symbols such as
emblems or flags being excluded.
391.4 Containers which:
a) bear, in addition to the information provided  for in paragraph 1, the following details, which
shall be put on the approval plate in accordance with the rules referred to in paragraph 5:
i) the manufacturer's serial number (manufacturer's number), andii) if they are covered by type approval, the identification numbers or letters of the type;
b) comply with the technical conditions referred to in paragraph 5; andc) have been approved in accordance with the procedures provided for in paragraph 5;  shall be
recognised as approved for transport under customs seal.
391.5 The technical rules applying to containers which may be approved for transport under
customs seal and the procedures concerning such approval shall be in accordance with those
contained respectively in Part I and Part II of Annex 7 to the TIR Convention.
391.6 Where it is found that containers which have been approved do not comply with the technical
rules referred to in paragraph 5, or where a container has a major defect and so no longer complies
with the standards under which it was approved for transport under customs seal, the customs office
shall act in accordance with Annex 53.
392.1 The temporary importation procedure shall be granted for normal spare parts, accessories and
equipment, including the gear used to stow, secure or protect goods, imported with or separately from
the means of transport for which they are intended.
392.2 Spare parts imported together with or separately from the means of transport for which they
are intended shall be used solely to carry out minor repairs and routine maintenance of those means oftransport.G/VAL/N/1/ALB/1
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392.3 Routine maintenance operations and repairs to means of transport which have become
necessary during the journey to or within the customs territory of the Republic of Albania shall not
constitute a change for the purposes of Article 157 of the Code and may be carried out during the
period of temporary importation.
393. Admission of means of transport under the procedure shall be authorised without written
application or authorisation.
394.1 Means of transport where not declared to customs in writing or orally shall be entered for the
temporary importation procedure by the act described in Point 157(1).
394.2 Pursuant to Article 111 of the Code, the entry for the temporary importation procedure of
means of transport which are not declared shall not be subject to the provision of a security.
394.3 By way of derogation from paragraph 1, where the supervising customs office considers at the
time of entry for the procedure or when carrying out controls that there is a serious risk of non-
compliance with the obligation to re-export a means of transport, the temporary importation procedure
shall apply subject to:
a) production of a declaration made out in accordance with Point 130(1);b) in the case of containers, an oral declaration, accompanied by a list. The list shall indicate:
i) the name, business name and address of the operator or his representative;ii) the means of identifying the containers;
iii) the number of containers and the quantity and type of normal spare parts, accessories
and equipment.
394.4 Without prejudice to paragraph 2, where the supervising customs office considers that
paragraph 3 applies and that the payment of the customs debt which may be incurred is not certain,
the provision of a security shall be required.
395.1 Means of transport entered for the temporary importation procedure upon discharge of the
inward processing procedure shall be treated as means of transport which have been brought into thecustoms territory of the Republic of Albania.
395.2 The date of entry for the temporary importation procedure of the means of transport referred
to in paragraph 1 shall be the date on which they are first used under the procedure.
395.3 For the purposes of drawing up the bill of discharge provided for under the inward processing
procedure, the user of the temporary importation procedure shall issue the holder of the inwardprocessing authorisation with a certificate containing the information needed to draw up the bill of
discharge.
396. Parts replaced following repairs or maintenance and new spare parts which are damaged or
defective shall be assigned to a customs approved treatment or use permitted for the import goods.
397. In the case of means of rail transport and pallets used jointly under an agreement, the
procedure shall also be discharged when means of rail transport of the same type or pallets of the
same type as or equivalent value to those which were put at the disposal of a person established in the
customs territory of the Republic of Albania are assigned to a permitted customs-approved treatmentor use.G/VAL/N/1/ALB/1
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398.1 Where means of transport are entered for the temporary importation procedure without any
declaration, the procedure shall be discharged:
a) in the case of re-exportation, in the manner referred to in Point 157(2);b) in the case of declaration for any other customs-approved treatment or use, in the manner
specified for declarations for the treatment or use in question.
398.2 Where Point 394(3) has been applied, the temporary importation procedure shall be
discharged in respect of the means of transport concerned by presenting the means of transport for a
permitted customs-approved treatment or use together  with the declaration by the time limit laid down
by the customs office where the said document was produced or the declaration was lodged.
399. The customs authorities may revoke a temporary importation authorisation in respect of
means of transport where, without prejudice to derogation provided for by this Chapter and without
prejudice to the institution of criminal proceedings, it finds inter alia:
a) that means of road transport for commercia l use have been used in internal traffic,
b) that means of transport for private use have been used for commercial purposes in internal
traffic,
c) that means of transport have been hired, lent or made available subsequent to their
importation or, if they were on hire, on loan or made available at the time of importation,
have been re-hired or sub-hired or lent or made available to another person in the customs
territory of the Republic of Albania for any purpose other than immediate re-exportation.
Section 4
Special arrangements for discharge and commercial policy measures
400. For the purposes of this Chapter, it shall always be possible with the agreement of the
customs authorities to abandon goods to the Exchequer in exceptional substantiated cases.
401.1 Where Albanian legislation provide for commercial policy measures on:
a) release of goods for free circulation, the said measures shall not apply on entry of the goods
for the temporary importation procedure nor for such time as they remain under the
procedure;
b) goods brought into the customs territory of the Republic of Albania, the said measures shall
apply when the goods are entered for the temporary importation procedure;
c) exports, the said measures shall not apply when non-Albanian goods are re-exported from the
customs territory of the Republic of Albania after being placed under the temporary
importation procedure.
401.2 The release of import goods for free circulation shall be subject to the application by the
customs authorities of any commercial policy measures in force for those goods at the time when the
declaration for release for free circulation was accepted.
402. The General Directorate of Customs may lay down guidelines in the practical application of the
temporary importation procedure.G/VAL/N/1/ALB/1
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Chapter VI
Outward processing
Section 1
General provisions
403. In accordance to Title IV, Chapter II, Section 3 G of the Code this chapter will lay down
provisions in the implementing of the outward processing procedure.
Section 2
Authorising use of the procedure
404.1 For the purposes of Article 168 (b) of the Code, the General Directorate of Customs shall
satisfy themselves that it is possible to establish that the compensating products have been
manufactured from temporary export goods, by means, in particular, of the following:
a) the statement or description of special marks or manufacturer's numbers;
b) the affixing of plombs, seals, clip-marks or other distinctive marks;
c) the taking of samples, illustrations or technical descriptions;d) the carrying out of analyses;e) the examination of supporting documents relating to the transaction under consideration (such
as contracts, correspondence or invoices) which show clearly that the compensating products
are to be manufactured from the temporary export goods.
404.2 Where the procedure is requested for the repair of goods, whether or not with the standard
exchange system, the General Directorate of Customs shall satisfy themselves that the temporary
export goods are capable of being repaired. If the General Directorate of Customs consider that this
condition is not fulfilled, they shall refuse authorisation.
404.3 Where the standard exchange system is requested, the General Directorate of Customs shall,
inter alia, make use of the verification methods listed in paragraph 1 (a), (c), (d) or (e). In the case of
paragraph 1 (e), supporting documents shall indicate clearly that the repair in question will be carried
out by supplying a replacement complying with the c onditions set out in Article 175 (1) of the Code.
404.4 For the purposes of paragraph 3, the General Directorate of Customs shall, in particular,
satisfy themselves that the use of the procedure to carry out a replacement as provided for in Article
174 (1) of the Code is not authorised as a means of  improving the technical performance of the goods.
To that end they shall check:
a) the contracts and other supporting documents relating to the repair, and
b) the sales or leasing contracts and/or invoices relating to the temporary export goods or the
goods incorporating temporary export goods, in particular the terms set out therein.
404.5 Where it is not possible to establish whether the compensating products will be manufactured
from the temporary export goods and a request is made to the customs authorities for a derogationunder Article 168 (b) of the Code, the authorities shall submit the application to the Minister of
Finance.G/VAL/N/1/ALB/1
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405.1 The application shall be made in conformity with Point 234 and in accordance with the
specimen in Annex 30, and presented by the person  to whom the authorisation may be granted under
Articles 109, 167 and 168 of the Code.
405.2 The application shall be presented to the General Directorate of Customs.
406.1 Without prejudice to the simplified authorisation procedure, authorisations shall be issued by
the General Directorate of Customs and shall be made out in accordance with the specimen in Annex
35.
406.2 Each authorisation should be accompanied by a form “outward processing record export”
that should form an integrated part of each authorisation. The specimen of the outward processing
record export is described in Annex 35. All entries should be registered in this form, in accordancewith instructions issued by the General Directorate of Customs.
406.3 In duly substantiated exceptional cases, th e General Directorate of Customs may issue a
retroactive authorisation. The retroactive effect of such authorisation may not go back beyond the
time when the application was lodged. This derogation shall not apply to standard exchange with prior
importation.
407. An authorisation for use of the standard exchange system without prior importation may also
be used for the reimportation of compensating products instead of the replacement products, provided
that all the conditions are fulfilled. The persons concerned shall submit a request to this effect no laterthan the time the products are imported.
408. The period of validity of an authorisation shall be set by the General Directorate of Customs
having regard to the economic conditions and the specific needs of the applicant. Where the period of
validity exceeds two years, the economic conditions on the basis of which the authorisation wasissued shall be reviewed periodically at intervals specified therein.
409.1 The period within which compensating products must be reimported into the customs territory
of the Republic of Albania shall be determined with reference to the time required to complete the
processing operations and to transport the temporary export goods and the compensating products.This period shall be calculated from the date of acceptance of the declaration of entry for the
procedure.
409.2 Under the standard exchange system wit hout prior importation, the period within which
replacement products must be imported into the customs territory of the Republic of Albania shall be
determined with reference to the time required for the substitution of the temporary export goods and
for transport of the temporary export goods and of the replacement products. This period shall becalculated from the date of acceptance of the declaration of entry for the procedure.
409.3 The reimportation of compensating products and the importation of replacement products
shall be deemed to have been accomplished when the products are:
a) released for free circulation, or
b) placed in a free zone or free warehouse or under the customs warehousing or inward
processing procedures,
c) placed under the transit procedure.G/VAL/N/1/ALB/1
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409.4 The date to be taken into account for the application of this Point shall be the date of
acceptance of the declaration for release for free circulation or the declaration entering the products
for one of the customs-approved treatments or uses referred to in paragraph 3, or the date of entry into
a free zone or free warehouse.
410. Where circumstances so warrant the period for reimportation of compensating products and
importation of replacement products under the standard exchange system without prior importation
may be extended, even if the initial period has already expired.
411.1 Where circumstances so warrant, the period referred to in Article 177 of the Code may be
extended even after the original period has expired.
411.2 For the purposes of Article 177 (1) of the Code, the placing of goods in a free zone or free
warehouse or under the customs warehousing procedure for subsequent export shall be treated as
export.
412. The rate of yield referred to in Article 169 (2) of the Code shall be fixed no later than the time
when the goods are entered for the procedure, taking into account the technical data concerning theoperation or operations to be performed where these are available, or, where they are not, data
available in the Republic of Albania relating to operations of the same type.
413.1 For the purposes of Article 167 (2) of the Code, the authorisation for outward processing shall
be issued at the request of the person exporting the temporary export goods even where he is not theperson carrying out the processing operations. This derogation shall be requested in the application
presented to the customs authorities. The authorisati on shall be issued to the applicant. The derogation
shall enable a person other than the holder of the authorisation to declare compensating products for
free circulation and to be authorised to use the procedure.
413.2 The application must be accompanied by all supporting documents required for its
examination.
413.3 When the General Directorate of Customs have all the necessary information they shall
decide whether and on what conditions an authorisation may be issued, and shall in particular specifycontrol measures to ensure that the relief referred to in Article 171 of the Code is granted only for
compensating products in which the temporary export goods are actually incorporated.
414.1 When the processing operations concern the repair of goods, a customs office empowered by
the General Directorate of Customs to issue authoris ations using the simplified procedure shall allow
the lodging of the declaration of entry for the proced ure to constitute an application for authorisation.
In this case acceptance of the declaration shall constitute the authorisation, and the said acceptanceshall be subject to the conditions governing the granting of the authorisation.
414.2 Declarations presented under paragraph 1 shall be accompanied by a document made out by
the declarant containing the following information, as necessary, unless such information can be
entered in box 44 of the form used for the declaration itself:
a) where the person applying to use the procedure is not the same as the declarant, the name or
business name and address of the applicant;
b) the trade and/or technical description of the compensating products;c) the nature of the processing operations;