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Customs Code of Republic of Albaniaon the acceptance or denial of the appeal. Inthe event, the Director General does not replywithin this term, the request shall be presumedto have been accepted.Section 3InformationArticle 21(Binding Tariff Information)1. Natural and legal persons whilst performingcustoms formalities, as well as stateinstitutions in exercising the functions andpowers entitled to them by law, may requestinformation concerning the application ofcustoms legislation from the customsauthorities. Such request may be refused whereit does not relate to an ongoing import orexport operation.2. The information shall be supplied to theapplicant free of charge. However, where thecustoms authorities incur special costs, forexample because of analyses or expert reportson goods, or the return of the goods to theapplicant, he is charged the relevant amount.Article 22(Validation of Binding Tariff Information)1. The customs authorities shall issue bindingtariff information upon written request.2. Binding tariff information shall be bindingon the customs authorities as against the holderof the information only in respect of the tariffclassification of goods. Binding tariffinformation shall be binding on the customsauthorities only for goods on which customsformalities are fulfilled after the date on whichthey supplied the information.3. The holder of such information must provethat the declared goods correspond to thosedescribed in the information in every respect.4. The binding tariff information will be validfor 6 years. By way of derogation from article19, binding tariff information shall be annulledwhere it is based on inaccurate or incompleteinformation from the applicant.5. Binding tariff information shall cease to bevalid:a) when the information no longerconforms to the normative acts in force.b) where it is no longer compatible withthe explanatory notes of a classificationopinion or an amendment to theNomenclature of the HarmonizedCommodity Description and CodingSystem adopted by the World CustomsOrganization. In that case the date onwhich binding tariff information ceasesto be valid, shall be the date ofpublication of the said measures;c) the holder of information is notified ofits revocation or amendment.6. The tariff classification is done by theGeneral Directorate of Customs; it is bindingand can be changed only upon the decision ofthe Nomenclature Commission at the WorldCustoms OrganizationSection 4Other provisionsArticle 23(The right of control)The customs authorities, in accordance withthe conditions laid down by the provisions inforce, carry out all the controls they deemnecessary to ensure that customs legislation iscorrectly applied.Article 24(The obligation to provide documents)For the purposes of applying customs rules,any person directly or indirectly concerned inthe operations for the purposes of trade ofgoods, shall provide the customs authoritieswith all the required documents andinformation, irrespective of the medium used,and all the necessary assistance, at theirrequest and by the time limit prescribed by thecustoms authorities. In such cases, Article 26shall apply.Article 25(Confidentiality of information)\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
All information which is by nature confidentialor which is provided on a confidential basisshall be covered by the obligation ofprofessional secrecy. It shall not be disclosedby the customs authorities without the expresspermission of the person concerned orauthority providing it. The communication ofinformation shall be permitted where thecustoms authorities may be obliged orauthorized to do so, according to theprovisions in force, particularly in respect ofdata protection, or in connection of legalproceedings.Article 26(Keeping of documents)1. The persons concerned shall keep thedocuments referred to in Article 24 for thepurposes of control by the customs authorities,for the period of ten calendar years,irrespective of the medium used. That periodshall run from the end of the year in which:a) in the case of goods released for freecirculation or goods declared forexport, from the end of the year inwhich the declarations for release forfree circulation or export, are accepted;b) in the case of goods released for freecirculation at a reduced or zero rate ofimport duty on account of their enduse,from the end of the year in whichthey cease to be subject to customssupervision;Customs Code of Republic of AlbaniaTITLE IIc) in the case of goods placed underanother customs procedure, from theend of the year in which the customsprocedure concerned is completed;d) in the case of goods placed in a freezone or free warehouse, from the end ofthe year on which they leave theundertaking concerned.2. However, the documents shall be keptbeyond the time limit of five years, accordingto provisions laid down in other legalprovisions, in the following cases:a) where a check carried out by thecustoms authorities in respect of acustoms debt shows that the relevantentry in the accounts has to becorrected;b) where the communication to the debtoris as a result of an act that could giverise to criminal court proceedings thatthe customs authorities could notdetermine the exact amount legally due.Article 27(Rate of exchange)The value of foreign currencies in AlbanianLek to be applied within the framework ofcustoms law shall be calculated at theexchange rate published from the Bank ofAlbania.FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES ANDTHE OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS AREAPPLIEDCHAPTER 1CUSTOMS TARIFF ANDTARIFF CLASSIFICATION OF GOODSArticle 28(Customs Tariff)1. Duties legally owed where a customs debt isincurred shall be based on the Customs Tariffof the Republic of Albania.2. The other measures prescribed byprovisions governing specific fields relating totrade in goods shall, where appropriate, beapplied according to the tariff classification ofthose goods.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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