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Customs Code of Republic of Albaniad) the cost of production, other thancomputed values which have beendetermined for identical or similargoods in accordance with Article 35 (2)(d);e) prices for export to another country ;f) minimum customs values; org) arbitrary or fictitious values.Article 37(Elements to be added)1. In determining the customs value underArticle 34, there shall be added to the priceactually paid or payable for the importedgoods:a) the following, to the extent that they areincurred by the buyer but are notincluded in the price actually paid orpayable for the goods:i) commissions and brokerage, exceptthe buying commissions,ii) the cost of containers which is treatedas being one, for customs purposes,with the goods in question,iii) the cost of packing, whether for laboror materials;b) the value apportioned as appropriate, ofthe following goods and services wheresupplied directly or indirectly by thebuyer free of charge or at reduced costfor use in connection with the productionand sale for export of the importedgoods, to the extent that such value hasnot been included in the price actuallypaid or payable:i) materials, components, parts andsimilar items incorporated in theimported goods,ii) tools, dies, molds and similar itemsused in the production of the importedgoods,iii) materials consumed in the productionof the imported goods,iv) engineering work, development,artwork, design work, and plans andsketches undertaken elsewhere than inthe Republic of Albania and necessaryfor the production of the importedgoods;c) royalties and license fees related to thegoods being valued that the buyer mustpay, either directly or indirectly, as acondition of sale of the goods beingvalued to the extent that such royaltiesand fees are not included in the priceactually paid or payable;d) the value of any part of the proceedsof any subsequent resale, disposal oruse of the imported goods that accruesdirectly or indirectly to the seller;e) to the place of introduction into thecustoms territory of the Republic ofAlbania:(i) the cost of transport and insuranceof the imported goods, and(ii) loading and handling chargesassociated with the transport of theimported goods,2. Additions to the price actually paid orpayable shall be made under this Article onlybased on objective and quantifiable data.2/1 No additions shall be made to the priceactually paid or payable in determining thecustoms value except as provided in thisArticle.3. For the purpose of this Chapter, the term‘buying commission’ means fees paid byan importer4. to his agent for the service of representinghim in the purchase of the goods beingvalued.4. Notwithstanding, paragraph 1 (c):a) charges for the right to reproduce theimported goods in the Republic ofAlbania shall not be added to the priceactually paid or payable for theimported goods in determining thecustoms value, andb) payments made by the buyer for theright to distribute or resell the importedgoods shall not be added to the price\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
actually paid or payable for theimported goods, if such payments arenot a condition of the sale for export tothe Republic of Albania of the goods.Article 38(Element to be deducted)Provided that they are shown separately fromthe price actually paid or payable for theimported goods, the following shall not beincluded in the customs value:a) charges for the transport of goods aftertheir arrival at the place of introductioninto the customs territory of the Republicof Albania;b) charges for construction, erection,assembly, maintenance or technicalassistance, undertaken after importationof imported goods such as industrialplant, machinery or equipment;c) charges for interest under a financingarrangement entered into by the buyerand relating to the purchase of importedgoods, irrespective of whether thefinance is provided by the seller oranother person, provided that thefinancing arrangement has been made inwriting and where required, the buyermay demonstrate that:i. such goods are actually sold at theprice declared as the price actuallypaid or payable, andii. the claimed rate of interest does notexceed the level for such transactionsprevailing in the country, where, andat the time when, the finance wasprovided;d) charges for the right to reproduceimported goods in the Republic ofAlbania;e) buying commissions;f) import duties or other charges payable inthe Republic of Albania because of theimportation or sale of the goods.Article 39Customs Code of Republic of AlbaniaTITLE III(Customs value of information carrier media)Specific rules to determine the customs valueof carrier media for use in data processingequipment and bearing data or instructions arelaid down in the Implementing Provisions ofthis Code.Article 40(Determination of exchange rate)1. The provisions of this Chapter shall bewithout prejudice to the specific provisionsregarding the determination of the value forcustoms purposes of goods released for freecirculation after being assigned a differentcustoms-approved treatment or use.2. The customs value of perishable goodsusually delivered on consignment may, at therequest of the declarant, be determined undersimplified rules without being subject to theevaluation criteria established in Articles 34,35, and 36.3. When there is a need to determine thecustoms value of imported goods and it isexpressed in a currency other than AlbanianLek, the following procedure shall be used:a) New exchange rates shall be determinedeach month , with the exceptionmentioned in paragraph 3(d);b) Exchange rates shall be valid from the 6of a month to the 5 of the followingmonth;c) The rate of exchange to be used shall bethe exchange rate published by the Bankof Albania on the last working day of themonth before the period mentioned inparagraph 3(b);d) Where a rate of exchange published bythe Bank of Albania differs by 5% ormore from the rate decided in accordancewith paragraph 3(c) for use inaccordance with paragraph 3(b), it shallreplace the latter rate and enter into usefrom the second working day followingits publication as the rate to be used forthe application of Article 27 for the restof that period.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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