Laws and regulations of processing under customs control

Processing under Customs Control Regime, is based on articles 150-156 of the Customs Code of the Republic of Albania, and articles 326-341 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.

The Processing under Customs Control Regime allows for import of goods of non-Albanian origin, without duties, their utilization in operations which change the nature or status of goods, and then destination for free circulation, of products obtained as a result of such operations, after for the latter all import duties in force has been setting out.

The list of cases when the regime of processing under customs control can be issued is provided in the attached Annex 41.

Procedure of authorization of processing under customs control

In order to provide for this regime, the person in charge of goods processing must compile and submit a written request  to the General Customs Directorate. The request must be logically argumented including with all the necessary data for the technical and economic transactions which goods under the regime will be subjected to, the processing time and coefficient.

The authorization is granted only when the following conditions are met:

1. For entities resident in the Republic of Albania;
2. For imported goods, identifiable in the processed products;
3. Only when the goods following the processing process cannot be restituted to the status they had before they were placed under the regime;
4. Only when the use of regime does not violate the rules of origin and quantities restrictions of import;
5. Only when the enforcement of the regime does not lead to violation of interests of Albanian manufacturers of similar products (i.e. economic conditions.)
During the application of import duties for products after processing, the responsible institutions overview case by case the preferential treatment, quantitative restrictions and quota or tariff ceilings, at the date when the   process is completed.

Contacts

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