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Customs Code of Republic of AlbaniaCHAPTER 3VALUE OF GOODS FOR CUSTOMSPURPOSESArticle 33(Scope of this chapter)The provisions of this Chapter shall determinethe customs value for the purposes of applyingthe Customs Tariff of the Republic of Albaniaand non-tariff measures laid down by otherprovisions governing specific fields related totrade of goods.Article 34(Transaction value as customs value)1. The customs value of imported goods shallbe the transaction value, which is the priceactually paid or payable for the goods whensold for export to the customs territory of theRepublic of Albania, adjusted, wherenecessary, in accordance with Articles 37 and38, provided:a) that there are no restrictions as to thedisposal or use of the goods by the buyer,other than restrictions which:i) are imposed or required by a law orby the public authorities in theRepublic of Albania,ii) do not substantially affect the value ofthe goods;b) that the sale or price is not subject tosome condition or consideration forwhich a value may not be determinedwith respect to the goods being valued;c) that no part of the proceeds of anysubsequent resale, disposal or use of thegoods by the buyer will accrue directlyor indirectly to the seller, unless anappropriate adjustment may be made inaccordance with Article 37; andd) that the buyer and seller are not related,or, where the buyer and seller are related,the transaction value is acceptable forcustoms purposes under paragraph 2.2 a) In determining whether the transaction value isacceptable for the purposes of paragraph 1, thefact that the buyer and the seller are relatedshall not in itself be sufficient grounds forregarding the transaction value asunacceptable. Where necessary, thecircumstances surrounding the sale shall beexamined and the transaction value shall beaccepted provided that the relationship did notinfluence the price. If, in the light ofinformation provided by the declarant orotherwise, the customs authorities havegrounds for considering that the relationshipinfluenced the price, they shall communicatetheir grounds to the declarant and he shall begiven a reasonable opportunity to respond. Ifthe declarant so requests, the communicationof the grounds shall be notified in writing;b) In a sale between related persons, thetransaction value shall be accepted and thegoods valued in accordance with paragraph 1wherever the declarant demonstrates that suchvalue closely approximates to one of thefollowing occurring at or about the same time:i) the transaction value in sales, betweenbuyers and sellers who are not relatedin any case, of identical or similargoods for export to the Republic ofAlbania,ii) the customs value of identical orsimilar goods, as determined underArticle 35 (2) (c);iii) the customs value of identical orsimilar goods, as determined underArticle 35 (2) (d).In applying the foregoing criteria, due accountshall be taken of demonstrated differences incommercial levels, quantity levels, theelements enumerated in Article 37 and costsincurred by the seller in sales in which he andthe buyer are not related and where such costsare not incurred by the seller in sales in whichhe and the buyer are related.c) The criteria set forth in subparagraph (b) are tobe used at the initiative of the declarant andonly for comparison purposes. Substitutevalues may not be established in the meaningof the said subparagraph.3.a) The price actually paid or payable is the totalpayment made or to be made by the buyer toor for the benefit of the seller for theimported goods and includes all paymentsmade or to be made as a condition of sale of\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc