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Customs Code of Republic of AlbaniaWhere <strong>the</strong> customs declaration is made <strong>by</strong>means of a data-processing technique within<strong>the</strong> meaning of Article 86 (b), or <strong>by</strong> any o<strong>the</strong>ract within <strong>the</strong> meaning of Article 86 (c),Articles 87 to 100 shall apply mutatis mutandiswithout prejudice to <strong>the</strong> principles set out<strong>the</strong>rein.C. Post-Clearance Examination ofDeclarationsArticle 1021. The customs authorities may, on <strong>the</strong>ir owninitiative or at <strong>the</strong> request of <strong>the</strong> declarant,amend <strong>the</strong> declaration after release of <strong>the</strong>goods.2. The customs authorities may, after releasing<strong>the</strong> goods and in order to satisfy <strong>the</strong>mselves asto <strong>the</strong> accuracy of <strong>the</strong> particulars contained in<strong>the</strong> declaration, inspect <strong>the</strong> commercial<strong>document</strong>s and data relating to <strong>the</strong> import orexport operations in respect of <strong>the</strong> goodsconcerned or to subsequent commercialoperations involving those goods. Suchinspections may be carried out at <strong>the</strong> premisesof <strong>the</strong> declarant, of any o<strong>the</strong>r person directly orindirectly involved in <strong>the</strong> said operations in abusiness capacity or of any o<strong>the</strong>r person inpossession of <strong>the</strong> said <strong>document</strong> and data <strong>for</strong>business purposes. Those authorities may alsoexamine <strong>the</strong> goods where it is still possible <strong>for</strong><strong>the</strong>m to be produced.3. Where revision of <strong>the</strong> declaration or postclearanceexamination indicates that <strong>the</strong>provisions governing <strong>the</strong> customs procedureconcerned have <strong>been</strong> applied on <strong>the</strong> basis ofincorrect or incomplete in<strong>for</strong>mation, <strong>the</strong>customs authorities, besides <strong>the</strong>implementation of <strong>the</strong> sanctions <strong>provided</strong> <strong>for</strong>in Part VIII of this Code, in accordance withany provisions laid down, take <strong>the</strong> measuresnecessary to regularize <strong>the</strong> situation, takingaccount of <strong>the</strong> new in<strong>for</strong>mation available to<strong>the</strong>m.Section 2Release <strong>for</strong> free circulationArticle 1031. Release <strong>for</strong> free circulation shall confer onnon-Albanian goods <strong>the</strong> customs status ofAlbanian goods.2. It shall entail application of commercialpolicy measures; completion of <strong>the</strong> o<strong>the</strong>r<strong>for</strong>malities laid down in respect of <strong>the</strong>importation of goods and <strong>the</strong> charging of anyimport duties.Article 104Where a consignment is made up of goodsfalling within different tariff classifications,and dealing with each of those goods inaccordance with its tariff classification <strong>for</strong> <strong>the</strong>purpose of drawing up <strong>the</strong> declaration wouldentail a burden of work and expensedisproportionate to <strong>the</strong> import dutieschargeable, <strong>the</strong> customs authorities may, at <strong>the</strong>request of <strong>the</strong> declarant, agree that importduties be charged on <strong>the</strong> whole consignmenton <strong>the</strong> basis of <strong>the</strong> tariff classification of <strong>the</strong>goods which are subject to <strong>the</strong> highest rate ofimport duty.Article 1051. Where goods are released <strong>for</strong> freecirculation at a reduced or zero rate of dutybecause of <strong>the</strong>ir end-use, <strong>the</strong>y shall remainunder customs supervision. <strong>This</strong> Customssupervision shall end when <strong>the</strong> conditions laiddown <strong>for</strong> granting such a reduced or zero rateof duty cease to apply, where <strong>the</strong> goods areexported or destroyed, or where <strong>the</strong> use of <strong>the</strong>goods <strong>for</strong> <strong>the</strong> purposes o<strong>the</strong>r than those laiddown <strong>for</strong> <strong>the</strong> application of <strong>the</strong> reduced or zerorate of duty is permitted subject to payment of<strong>the</strong> duties due.2. Articles 111 and 113 shall apply mutatismutandis to <strong>the</strong> goods referred to in paragraph1.Article 106Goods released <strong>for</strong> free circulation shall lose<strong>the</strong>ir customs status as Albanian goods where:a) <strong>the</strong> declaration <strong>for</strong> release <strong>for</strong> freecirculation is invalidated after release ofgoods in accordance with Article 91, orb) <strong>the</strong> import duties payable on those goodsare repaid or remitted:\\Ds2\admin\Kareem - Online Library Rebuild (Do <strong>Not</strong> Delete)\Pending\Albania\Customs Code of Albania (eng).doc

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