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 on customs warehousing?

The Customs Warehouse Regime is provided in Articles 121-135 of the Customs Code of the Republic of Albania and Articles 240-271 of its Implementation Provisions.

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

What is subject of customs warehousing?

The Customs Warehouse Regime applied to goods which will not be used immediately for free circulation, and which are held temporarily in a warehouse until they get another customs destination or until the relevant import or export duties are paid.

The Customs Warehouses are premises that have been approved by the Customs Authorities to store goods without paying customs duties, subject to fulfillment of respective conditions.

Not all type of goods can be placed under the customs warehouse regime; however customs is judging everything case by case. The goods may undergo changes or physical processing in the warehouse. The list of allowed changes is regulated by the implementation provisions of the Customs Code.

All types of movements, changes or transactions within and into and out of a warehouse may be carried out only upon Customs Administration authorization and supervision.

Storing goods under this regime does not exempt them from the application of other Customs Code provisions.

Goods may stay under the regime for up to 12 months. Upon a justified request from a depositor, this period may be extended for another 12 months.

What is the authorization procedure?

In Order to receive the Warehouse Operator’s status, the interested person has to fill in a written request  in which it needs to describe the economic need for the regime and any other related information. As a Warehouse operator it can be only a residents in the Republic of Albania, and the warehousing authorization (as format attached), specifies the conditions applying to the regime.

The Customs Administration observes and the Warehouse Operator has to record any transaction and economic movements inside the warehouse. Observation and monitoring of the customs warehouses are conducted through the relevant documents described in Annexes 1-7 attached.

If for goods stored in the warehouse, a customs debt is accrued, then the calculation of customs duties must not take into consideration the storage and warehousing expenses.


Attached you may find the Instruction on Implementation of the Customs Warehouse Regime.

Type of customs warehouse

A customs warehouse may be public of private. Public warehouses are used to store goods by any interested person; private ones are used to store goods by warehouse Operators only.

Responsibilities of the warehouse keeper.

Warehouse operators are approved by the Customs Authorities as such, while it is the depositor responsible for the duties of goods under warehousing.

A warehouse operator may be a private person or the Customs Administration itself.

Warehouse operators have the following responsibilities:

(a) Ensure that the goods under the regime are not avoiding any of the customs supervision.
(b) Meet the obligations related to storing goods under the customs warehousing regime.
(c) Respect all specific conditions laid down in the Authorization.

The Warehouse Operator rights may be transferred to another person upon approval by Customs Administration. A guarantee may be required in this case for the operation of the warehouse.

Relevant institutions

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/magazinimi doganor