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Customs Code of Republic of Albaniaof their nature or quantity, or their country oforigin, or destination.2. Paragraph 1 does not preclude theimposition of prohibitions, upon decision ofthe Council of Ministers, or restrictionsjustified on grounds of public morality, publicpolicy or public security, the protection ofhealth and life of humans, animals or plants,the protection of national treasures possessingartistic, historic or archaeological value o r theprotection of industrial and commercialproperty.CHAPTER 2CUSTOMS PROCEDURESSection 1Placing of goods under a customs procedureArticle 841. All goods intended to be placed under acustoms procedure shall be covered by adeclaration for that customs procedure, withinthe time limit determined in Article 74.2. Albanian goods declared for an export,outward processing, transit or customswarehousing procedure shall be subject tocustoms supervision from the time ofacceptance of the customs declaration untilsuch time as they leave the customs territory ofthe Republic of Albania or are destroyed or thecustoms declaration is invalidated.Article 85Specific rules are included in the ImplementingProvisions of this Code or provisions enactedby the Minister of Finance upon the proposalof the Director General of Customs, whichdetermine the competence of customsauthorities and of various customs offices,taking account of the nature of the goods andthe customs procedure under which they are tobe placed.Article 86The customs declaration shall be made:a) in writing ; orb) using data-processing techniques whereprovided for by other provisions laiddown; orc) by an oral declaration, or any other actby which the person responsible for thegoods expresses his will to place goodsunder a Customs regime in case thispossibility is provided for in theImplementing Provisions of this Code.A. Declaration in writingArticle 871. Declarations in writing shall be made on aform corresponding to the official specimenprescribed for that purpose. They shall besigned and contain all the particulars necessaryfor implementation of the provisions governingthe customs procedure for which the goods aredeclared.2. The declaration shall be accompanied by allthe documents required for implementation ofthe provisions governing the customsprocedure for which the goods are declared.Article 88Declarations, which comply with theconditions, laid down in Article 87 shall beaccepted by the customs authoritiesimmediately, provided that the goods to whichthey refer are presented to customs.Article 891. Without prejudice to Article 17, a customsdeclaration may be made by any person who isable to present the goods in question or to havethem presented to the competent customsauthority, together with all the documentswhich are required to be produced for theapplication of the rules governing the customsprocedure in respect of which the goods weredeclared.2. However,a) where acceptance of a customsdeclaration imposes particularobligations on a specific person, thedeclaration must be made by that personhimself or the person who acts on hisbehalf;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniab) the declarant must be established in theRepublic of Albania. However, theconditions regarding establishment in theRepublic of Albania shall not apply topersons who make a declaration fortransit through the customs territory ofthe Republic of Albania, having asdestination a third country, or maketemporary importation declarations.3. Paragraph 2 (b) shall not preclude theapplication by the Republic of Albania ofbilateral agreements concluded with anothercountry or with group of countries, underwhich citizens of such countries may makecustoms declarations in the customs territory ofthe Republic of Albania.Article 901. The declarant shall, at his request, beauthorized to amend one or more of theparticulars of the declaration after it has beenaccepted by customs. The amendment shall nothave the effect of rendering the declarationapplicable to goods other than those originallycovered.2. However, no amendment shall be permittedwhere authorization is requested after thecustoms authorities:a) have informed the declarant that theyintend to examine the goods; or,b) have established that the particulars inquestion are incorrect; or,c) have released the goods.Article 911. The customs authorities shall, at the requestof the declarant, invalidate a declarationalready accepted where the declarant providesproof that goods were declared in error for thecustoms procedure covered by that declarationor that, as a result of special circumstances, theplacing of the goods under the customsprocedure for which they were declared is nolonger justified. Nevertheless, where thecustoms authorities have informed thedeclarant of their intention to examine thegoods, a request for invalidation of thedeclaration shall not be accepted until after theexamination has taken place.2. The declaration shall not be invalidatedafter the goods have been released, except asotherwise provided in the ImplementingProvisions of this Code.3. Invalidation of the declaration shall bewithout prejudice to the application of theprovisions provided for in Part VIII of thisCode.Article 92Save as otherwise expressly provided, the dateto be used for the purposes of all the provisionsgoverning the customs procedure for which thegoods are declared shall be the date ofacceptance of the declaration by the customsauthorities.Article 93For the verification of the declarations, whichthey have accepted, the customs authoritiesmay:a) examine the documents covering thedeclaration and the documentsaccompanying it. The customsauthorities may require the declarant topresent other documents for the purposeof verifying the accuracy of theparticulars contained in the declaration;b) examine the goods and take samples foranalysis or for detailed examination.Article 941. Transport of the goods to the places wherethey are to be examined and samples are to betaken, and all the handling necessitated bysuch examination or taking of samples, shall becarried out by or under the responsibility of thedeclarant. The costs incurred shall be borne bythe declarant.2. The declarant shall be entitled to be presentwhen the goods are examined and whensamples are taken. Where they deem itappropriate, the customs authorities shallrequire the declarant to be present orrepresented when the goods are examined orsamples are taken in order to provide themwith the assistance necessary to facilitate suchexamination or taking of samples.Article 95\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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