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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
Customs Code of Republic of Albaniathe imported goods by the buyer to the selleror by the buyer to a third party to satisfy anobligation of the seller. The payment neednot necessarily take the form of a transfer ofmoney. Payment may be made by way ofletters of credit or any negotiable instrumentand may be made directly or indirectly.b) Activities, including marketing activities,undertaken by the buyer on his own account,other than those for which an adjustment isprovided in Article 37, are not considered tobe an indirect payment to the seller, eventhough they might be regarded as of benefitto the seller or have been undertaken byagreement with the seller, and their cost shallnot be added to the price actually paid orpayable in determining the customs value ofimported goods.Article 35(Alternative methods)1. Where the customs value may not bedetermined under Article 34, it is to bedetermined by proceeding sequentially throughsubparagraphs (a), (b), (c) and (d) of paragraph2 to the first subparagraph under which it maybe determined, subject to the provisions thatthe order of application of subparagraphs (c)and (d) shall be reversed if the declarant sorequests; it is only when such value may not bedetermined under a particular subparagraphthat the provisions of the next subparagraph ina sequence established by virtue of thisparagraph may be applied.2. The customs value determined under thisArticle shall be:a) the transaction value of identical goodssold for export to the Republic ofAlbania and exported at or about thesame time as the goods being valued;b) the transaction value of similar goodssold for export to the Republic ofAlbania and exported at or about thesame time as the goods being valued;c) the value based on the unit price atwhich the imported goods for identicalor similar imported goods are soldwithin the Republic of Albania in thegreatest aggregate quantity to personsnot related to the sellers;d) the computed value, consisting of thesum of:i) the cost or value of materials andfabrication or other processingemployed in producing theimported goods,ii) an amount for profit and generalexpenses equal to that usuallyreflected in sales of goods of thesame class or kind as the goodsbeing valued which are made byproducers in the country ofexportation for export to theRepublic of Albania,iii) the cost or value of the itemsreferred to in Article 37 (1) (e).3. Any further conditions and rules for theapplication of paragraph 2 above shall bedetermined in the Implementing Provisions ofthis Code.Article 36(Fall-back method)1. Where the customs value of imported goodsmay not be determined under Articles 34 or 35,it shall be determined on the basis of dataavailable in the Republic of Albania, usingreasonable means, in accordance with:a) the agreement for the application ofArticle 7 of the General Agreement onTariffs and Trade;b) Article 7 of the General Agreement onTariffs and Trade;c) dispositions of this Chapter.2. No customs value shall be determined underparagraph 1 based on:a) the selling price in the Republic ofAlbania of goods produced in theRepublic of Albania;b) a system which provides for theacceptance for customs purposes of thehigher of two alternative values;c) the price of goods on the domesticmarket of the country of exportation;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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