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Customs Code of Republic of Albaniathe import goods can be identified in thecompensating products.c) where the inward processing proceduremay help create the most favorableconditions for the export or re-export ofcompensating products, provided that theessential interests of Albanian producersare not adversely affected (economicconditions).III. Operation of the procedureArticle 1391. The customs authorities shall specify theperiod within which the compensatingproducts must have been exported, reexported,or assigned another customsapprovedtreatment or use. That period shalltake account of the time required to carry outthe processing operations and dispose of thecompensating products.2. The period shall run from the date on whichthe non-Albanian goods are placed under theinward processing procedure. The customsauthorities may grant an extension onsubmission of a duly substantiated request bythe holder of the authorization.Article 1401. The customs authorities shall set either therate of yield of the operation or whereappropriate the method of determining suchrate. The rate of yield shall be determinedbased on the actual circumstances in which theprocessing operation is, or is to be, carried out.2. Where circumstances so warrant and, inparticular, in the case of processing operationscustomarily carried out under clearly definedtechnical conditions involving goods ofsubstantially uniform characteristics andresulting in the production of compensatingproducts of uniform quality, standard rate ofyield is set in the Implementing Provisions ofthis Code, on the basis of actual datapreviously ascertained.Article 141The cases in which and the conditions underwhich goods in the unaltered state orcompensating products shall be considered tohave been released for free circulation may bedetermined in provisions enacted by theMinister of Finance.Article 1421. Subject to Article 143, where a customsdebt is incurred, the amount of such debt shallbe determined on the basis of the taxationelements appropriate to the import goods onthe date of acceptance of the declaration forplacing these goods under the inwardprocessing procedure.2. If at the time referred to in paragraph 1, theimport goods fulfilled the conditions to qualifyfor preferential tariff treatment within tariffquotas or ceilings, they shall be eligible for anypreferential tariff treatment existing in respectof identical goods at the same date ofacceptance of the declaration of release for freecirculation.Article 143By way of derogation from Article 142,compensating products:a) shall be subject to import dutiescalculated in accordance with the rulesapplicable to the customs procedure inquestion or to free zones or freewarehouses where they have been placedunder a suspensive arrangement or in afree zone or free warehouse;However,i. the person concerned may requestthat duty be assessed in accordancewith Article 142;ii. in cases where the compensatingproducts have been assigned acustoms-approved treatment or usereferred to above other thanprocessing under customs control,the amount of the import duty andother charges levied shall be at leastequal to the amount calculated inaccordance with Article 142.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc