Customs

In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.



Albania
Bosnia and Herzegovina
North Macedonia
Moldova
Montenegro
Serbia
Kosovo*


Laws and regulations

The inward processing Regime is applied based on articles 136-149 of the Customs Code of the Republic of Albania and articles 272-325 of its Implementing Provisions.

The responsible Institution to issue the Regime is the General Customs Administration, and the relevant Custom Office which will follow the regime.

Subject

Inward processing is that customs regime which allows imports of goods to Albania or goods of Albanian origin, for manufacturing or processing and re-exports them from Albania in the form of compensated products.

Manufacture/processing includes: assembling, fitting together or matching to other goods; processing; repairing, including mending and adjusting; including usage of limited auxiliary goods which enable or facilitate the production of compensating products, even if they were wholly or partially utilized during the work process.

The Regime is issued only for goods which undertake the abovementioned processes.

The original imported product may or may not be distinguishable from the finished product.
Compensating products are products resulting from processing operations. An essential element for computing the ratio of the usage of the raw material in the compensating product is the “rate of yield” which is the amount or percentage of the compensating products resulting from a given quantity of imported goods.

Procedure

The inward processing regime applies on the request made by the person processing the goods, to the General Directorate of Customs. For authorization of the regime, the following basic conditions should be fulfilled:

(a) The person processing the goods should be established in the Republic of Albania;
(b) The imported goods should be identified in the compensating products;
(c) When the approved inward processing regime does not affect the essential interests of the Albanian producers (economic prerequisite)

Authorization

The inward processing regime is approved through the Attached Authorization.

Period for export or re-export of obtained goods

The inward processing regime may be approved by the duty suspension system or the duty drawback system. The suspension system allows for preferential measures for the re-exportation of goods of non-Albanian origin which are meant to be re-exported in the form of compensating products, and which as such, are not subject to customs duties. The drawback system allows for preferential measures for goods of Albanian origin which are meant to be re-exported in the form of compensating products. The suspension and drawback system can be applied even if there is a combination of both cases.

Systems/methods used for calculation of import duties

The inward processing regime may be approved by the duty suspension system or the duty drawback system. The suspension system allows for preferential measures for the re-exportation of goods of non-Albanian origin which are meant to be re-exported in the form of compensating products, and which as such, are not subject to customs duties. The drawback system allows for preferential measures for goods of Albanian origin which are meant to be re-exported in the form of compensating products. The suspension and drawback system can be applied even if there is a combination of both cases.

Particularities

The authorization of this regime does not exclude goods under the regime from legal procedures of quantitative import restrictions.

If the imported goods under this regime are processed into compensating products but not re-exported from Albanian territory, they shall be liable to all import duties.

Processors of goods under this regime must abide by all conditions laid down in the approved regime, as well as by the agreed time limits, quantities and rates of yield. Those failing to comply with the regime requirements shall be subject to penalties, liabilities and procedures of customs debt recovery.

Contact

For further information refer to:

General Customs Administration
Customs Regime Directorate
Rruga e Durresit, Laprake, Tirane
Email : zvdrejtorteknik@dogana.gov.al
Website: www.dogana.gov.al/procedurat/rregjimet/perpunimi aktiv