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Customs Code of Republic of Albaniacirculation under the drawback system havebeen either:a) exported; orb) placed, with a view to beingsubsequently re-exported under thetransit procedure, the customswarehousing procedure, the temporaryimportation procedure or the inwardprocessing procedure (suspensivearrangement), or in a free zone or freewarehouse,provided that all conditions for use of theprocedure have also been fulfilled.2. For the purposes of being assigned acustoms-approved treatment or use referred toin paragraph 1(b), compensating products shallbe considered to be non-Albanian goods.3. The period within which the application forrepayment must be made shall be determinedin the Implementing Provisions of this Code.4. Compensating products placed under acustoms procedure or in a free zone or freewarehouse in accordance with the provisionsof paragraph 1 shall be released for freecirculation only where authorized by thecustoms authorities, which shall grant suchauthorization where circumstances so warrant.In this case, and without prejudice to Article143 (a), the amount of import duties repaid orremitted shall be considered to constitute theamount of the customs debt.E. Processing under customs controlArticle 150The procedure for processing under customscontrol shall allow non-Albanian goods to beused in the customs territory of the Republic ofAlbania in operations which alter the nature orstate of goods, without their being subject toimport duties or commercial policy measures,and shall allow the products resulting fromsuch operations to be released for freecirculation at the rate of import dutyappropriate to them. Such products shall betermed processed products.Article 151The list of cases in which the procedure forprocessing under customs control may be usedshall be determined in the ImplementingProvisions of this Code.Article 152Authorization for processing under customscontrol shall be granted at the request of theperson who carries out the processing orarranges for it to be carried out.Article 153Authorization shall be granted only:a) to persons established in the Republic ofAlbania;b) where the import goods can be identifiedin the processed products;c) cases where the goods cannot beeconomically restored after processing totheir description or state as it was whenthey were placed under the procedure;d) where use of the procedure cannot resultin circumvention of the effect of the rulesconcerning origin and quantitativerestrictions applicable to the importedgoods;e) where the necessary conditions for theprocedure to help create or maintain aprocessing activity in the Republic ofAlbania without adversely affecting theessential interests of Albanian producersof similar goods (economic conditions)are fulfilled.Article 154Articles 139 and 140 shall apply mutatismutandis.Article 155Where a customs debt is incurred in respect ofgoods in the unaltered state or of products thatare at an intermediate stage of processing ascompared with that provided for in theauthorization, the amount of that debt shall bedetermined on the basis of the items of chargeelements appropriate to the import goods at thetime of acceptance of the declaration relating\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniato the placing of the goods under the procedurefor processing under customs control.Article 1561. Where the import goods qualified forpreferential tariff treatment when they wereplaced under the procedure for processingunder customs control, and such preferentialtariff treatment is applicable to productsidentical to the processed goods released forfree circulation, the import duties to which theprocessed products are subject shall becalculated by applying the rate of dutyapplicable under that treatment.2. If the preferential tariff treatment referred toin paragraph 1 in respect of the import goods issubject to tariff quotas or tariff ceilings, theapplication of the rate of duty referred to inparagraph 1 in respect of the processedproducts shall also be subject to the conditionthat the said preferential tariff treatment isapplicable to the import goods at the time ofacceptance of the declaration of release for freecirculation. In this case, the quantity of importgoods actually used in the manufacture of theprocessed products released for free circulationshall be charged against the tariff quotas orceilings in force at the time of acceptance ofthe declaration of release for free circulationand no quantities shall be counted against tariffquotas or ceilings opened in respect ofproducts identical to the processed products.F. Temporary importationArticle 157The temporary importation procedure shallallow the use in the customs territory of theRepublic of Albania, with total or partial relieffrom import duties and without their beingsubject to commercial policy measures, of non-Albanian goods intended for re-export withouthaving undergone any change except normaldepreciation due to the use made of them.Article 158Authorization for temporary importation shallbe granted at the request of the person whouses the goods or arranges for them to be used.Article 1591. The customs authorities shall refuse toauthorize use of the temporary importationprocedure where it is impossible to ensure thatthe import goods may be identified.2. However, the customs authorities mayauthorize use of the temporary importationprocedure without ensuring that the goods maybe identified where, in view of the nature ofthe goods or of the operations to be carried out,the absence of identification measures is notliable to give rise to any abuse of theprocedure.Article 1601. The customs authorities shall determine theperiod within which import goods must havebeen re-exported or assigned a new customsapprovedtreatment or use. Such period mustbe long enough for the objective of authorizeduse to be achieved.2. Without prejudice to the special periods laiddown in accordance with Article 161, theperiod during which goods may remain underthe temporary importation procedure shall be12 months. The customs authorities may, at aduly substantiated request of the personconcerned, extend the periods referred to inparagraph 1 for a maximum period of another12 months in order to permit the authorizeduse.3. However, where exceptional circumstancesso warrant, the customs authorities may, withinreasonable limits, determine shorter periodswith the agreement of the person concerned.Article 161The cases and the special conditions underwhich the temporary importation proceduremay be used with total relief from importduties shall be determined in the ImplementingProvisions of this Code.Article 1621. Use of the temporary importation procedurewith partial relief from import duties shall begranted in respect of goods which, whileremaining the property of a person establishedin a foreign country, are not covered by theprovisions adopted in accordance with Article\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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