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Customs Code of Republic of Albaniato <strong>the</strong> placing of <strong>the</strong> goods under <strong>the</strong> procedure<strong>for</strong> processing under customs control.Article 1561. Where <strong>the</strong> import goods qualified <strong>for</strong>preferential tariff treatment when <strong>the</strong>y wereplaced under <strong>the</strong> procedure <strong>for</strong> processingunder customs control, and such preferentialtariff treatment is applicable to productsidentical to <strong>the</strong> processed goods released <strong>for</strong>free circulation, <strong>the</strong> import duties to which <strong>the</strong>processed products are subject shall becalculated <strong>by</strong> applying <strong>the</strong> rate of dutyapplicable under that treatment.2. If <strong>the</strong> preferential tariff treatment referred toin paragraph 1 in respect of <strong>the</strong> import goods issubject to tariff quotas or tariff ceilings, <strong>the</strong>application of <strong>the</strong> rate of duty referred to inparagraph 1 in respect of <strong>the</strong> processedproducts shall also be subject to <strong>the</strong> conditionthat <strong>the</strong> said preferential tariff treatment isapplicable to <strong>the</strong> import goods at <strong>the</strong> time ofacceptance of <strong>the</strong> declaration of release <strong>for</strong> freecirculation. In this case, <strong>the</strong> quantity of importgoods actually used in <strong>the</strong> manufacture of <strong>the</strong>processed products released <strong>for</strong> free circulationshall be charged against <strong>the</strong> tariff quotas orceilings in <strong>for</strong>ce at <strong>the</strong> time of acceptance of<strong>the</strong> declaration of release <strong>for</strong> free circulationand no quantities shall be counted against tariffquotas or ceilings opened in respect ofproducts identical to <strong>the</strong> processed products.F. Temporary importationArticle 157The temporary importation procedure shallallow <strong>the</strong> use in <strong>the</strong> customs territory of <strong>the</strong>Republic of Albania, with total or partial relieffrom import duties and without <strong>the</strong>ir beingsubject to commercial policy measures, of non-Albanian goods intended <strong>for</strong> re-export withouthaving undergone any change except normaldepreciation due to <strong>the</strong> use made of <strong>the</strong>m.Article 158Authorization <strong>for</strong> temporary importation shallbe granted at <strong>the</strong> request of <strong>the</strong> person whouses <strong>the</strong> goods or arranges <strong>for</strong> <strong>the</strong>m to be used.Article 1591. The customs authorities shall refuse toauthorize use of <strong>the</strong> temporary importationprocedure where it is impossible to ensure that<strong>the</strong> import goods may be identified.2. However, <strong>the</strong> customs authorities mayauthorize use of <strong>the</strong> temporary importationprocedure without ensuring that <strong>the</strong> goods maybe identified where, in view of <strong>the</strong> nature of<strong>the</strong> goods or of <strong>the</strong> operations to be carried out,<strong>the</strong> absence of identification measures is notliable to give rise to any abuse of <strong>the</strong>procedure.Article 1601. The customs authorities shall determine <strong>the</strong>period within which import goods must have<strong>been</strong> re-exported or assigned a new customsapprovedtreatment or use. Such period mustbe long enough <strong>for</strong> <strong>the</strong> objective of authorizeduse to be achieved.2. Without prejudice to <strong>the</strong> special periods laiddown in accordance with Article 161, <strong>the</strong>period during which goods may remain under<strong>the</strong> temporary importation procedure shall be12 months. The customs authorities may, at aduly substantiated request of <strong>the</strong> personconcerned, extend <strong>the</strong> periods referred to inparagraph 1 <strong>for</strong> a maximum period of ano<strong>the</strong>r12 months in order to permit <strong>the</strong> authorizeduse.3. However, where exceptional circumstancesso warrant, <strong>the</strong> customs authorities may, withinreasonable limits, determine shorter periodswith <strong>the</strong> agreement of <strong>the</strong> person concerned.Article 161The cases and <strong>the</strong> special conditions underwhich <strong>the</strong> temporary importation proceduremay be used with total relief from importduties shall be determined in <strong>the</strong> ImplementingProvisions of this Code.Article 1621. Use of <strong>the</strong> temporary importation procedurewith partial relief from import duties shall begranted in respect of goods which, whileremaining <strong>the</strong> property of a person establishedin a <strong>for</strong>eign country, are not covered <strong>by</strong> <strong>the</strong>provisions adopted in accordance with Article\\Ds2\admin\Kareem - Online Library Rebuild (Do <strong>Not</strong> Delete)\Pending\Albania\Customs Code of Albania (eng).doc

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