Customs Regimes

The Albanian customs regimes can be briefed as follows:

1. Placing in free circulation regime gives non-Albanian goods the customs status of Albanian goods. Goods placed in free circulation, with a level of reduction or zero import duty, due to their particular/special use, will remain under customs supervision. This supervision shall end when the conditions for the level of reduction or zero rate of duty cease to exist, when goods are exported or destroyed, or when goods are used for purposes other than those provided for the implementation of level reduction or zero rate of duty, provided that the relevant obligations are paid.

2. The Temporary Permit Regime refers to the customs procedure allowing imported goods to be used without paying duties for a limited period of time. These goods must have the following characteristics in order to be allowed for import under this regime:

a. They should not be of Albanian origin;

b. They should not be owned by the importer. Instead, the importer should lease and use them for a certain period of time and return them to their prior location;

c. The goods should be easily identifiable and usable for a long period of time. As such, they must not be final goods for immediate consumption, except in cases involving their physical depreciation.

3. Inward processing refers to a customs procedure where goods imported to Albania, or of Albanian origin, are manufactured or processed and then re-exported from Albania in the form of compensating product. The inward processing regimes allow producers to
import raw materials or semi-processed products, exempt fully or partially from customs duties, and to manufacture/process and re-export the finished compensating products. The original imported product may or may not be distinguishable from the finished product.

4. The outward processing regime applies to Albanian goods temporarily exported from the country for being processed outside the country and re-imported in the form of compensating products, into the territory of Albania. The re-imported compensating products will be released for free circulation fully or partially exempted from import duties.

5. The warehousing regime allows storage in a custom warehouse of:

a) Non Albanian goods not subject to custom duties,

b) Albanian goods, when the provisions in force, in cases of their warehousing in customs, require the application of measures regarding the export of these goods.

A customs warehouse may be public or private.

  • ƒƒ Public warehouses are used to store goods by any interested person.
  • ƒƒ Private warehouses are used to store goods by warehouse operators only.

6. Transit Regime. It refers to the circulation of goods from one customs point to another in the territory of Albania of:

a) Non Albanian goods not subject to custom duties and import duties.

b) Albanian goods subject to export procedures.

This regime can be also applied on circulation of goods to another territory in cases of :

a) a signed international agreement

b) it is accompanied by a transport document released in the territory of Albania.

7. The regime of processing of goods under customs control allows the import of non-Albanian goods exempted from custom duties; their utilization in operations that cause the change of their nature, and then placement in free circulation of the products obtained as a result of these operations, once the relevant import duties have been fulfilled.

8. Temporary admission is applied to goods that will not be released into free circulation immediately and are held temporarily in a warehouse until they are put in another customs regime. The warehouses are premises that have been approved by the Customs Authorities. The storage time in these areas shall be no more than 5 days for goods of road and railway transport and no more than 10 days for the goods of maritime transport.

GREEK LAW DIGEST REPUBLIC OF ALBANIA MINISTRY OF INTEGRATION Union of Chambers of Commerce and Industry of Albania
Nomiki Bibliothiki ALBANIA INVESTMENT DEVELOPMENT AGENCY Foreign Investors Association of Albania
     

 

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