Laws and regulations

The Temporary Import Regime is applied based on articles 157-164 of the Customs Code of the Republic of Albania and articles 342-402 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

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

1. They should not be of Albanian origin;
2. 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;
3. The goods should be easily identifiable und 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.

Documents, certificates, used during temporary importation

The application for the temporary importation regime should be compiled according to the model attached hereto and lodged at the General Directorate of Customs. The General Directorate of Customs shall approve the regime, while the customs house where the goods will be used under this regime shall monitor and keep track of the regime based on the register approved by the Directorate.

Authorization

The authorization for temporary import shall be issued based on the request of the person using the goods or enabling their use.

The authorization can be issued only in those cases proving the aforementioned characteristics. The identification condition is indispensable for the approval of the regime. Nevertheless, the right to apply this regime shall depend entirely on the specific case, the type of goods and the nature of operations to be carried out.

Systems/methods used for import duties

The temporary import regime may be granted with full or partial exemption from customs duties.

The partial exemption shall be applied when the goods do not meet all the conditions required for the approval of the temporary importation regime with full exemption from customs duties.

The amount of the liable import duties on the goods placed under the temporary import regime with partial exemption will be 3% of the amount of the liable duties on the goods in question.

Period for re-export of imported goods

The period in which the temporary import regime is applied shall be determined according to the nature of the good and the purpose of its use. In general, the period for keeping the goods under this regime is up to 12 months. Under special circumstances, this period may be extended for an additional 12 months on a case-by-case basis. The second extension of the regime can be granted based on a second written request by the interested party providing justifiable grounds for an extension.

After the expiration of the 12-month period, or in the case of the extension to 24 months, the goods placed under the temporary import regime, whether partly or fully exempt from the duties, can be assigned another customs-approved treatment. The other customs-approved treatment should be either the re-exportation to the country of origin or the release for free circulation in Albania, after all liable duties have been paid.

Particularities

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

The customs office applies fines and penalties for every day of delay in declaring or failing to observe the approved time limits of the temporary importation regime. 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/lejimi i perkohshem