This document has been provided by the International Center for Not ...

Customs Code of Republic of Albania161 or which are covered by such provisionsbut do not fulfill all the conditions provided fortherein for the grant of temporary importationwith total relief.2. The list of goods in respect of which thetemporary importation procedure with partialrelief from import duties may not be used shallbe drawn up in the implementing provisions ofthis Code.Article 1631. The amount of import duties payable inrespect of goods placed under the temporaryimportation procedure with partial relief fromimport duties shall be set at 3%, for everymonth or fraction of a month during which thegoods have been placed under the temporaryimportation procedure with partial relief, of theamount of duties which would have beenpayable on the said goods had they beenreleased for free circulation on the date onwhich they were placed under the temporaryimportation procedure.2. The amount of import duties to be chargedshall not exceed that amount which wouldhave been charged if the goods concerned hadbeen released for free circulation on the dateon which they were placed under thetemporary importation procedure, leaving outof account any interest which may beapplicable.3. Transfer of the rights and obligationsderiving from the temporary importationprocedure pursuant to Article 113 shall notmean that the same relief arrangements mustbe applied to each of the periods of use to betaken into consideration.4. Where the transfer referred to in paragraph3 is made with partial relief for both personsauthorized to use the procedure during thesame month, the holder of the initialauthorization shall be liable to pay the amountof import duties due for the whole of thatmonth.Article 1641. Where a customs debt is incurred in respectof import goods, the amount of such debt shallbe determined on the basis of the taxationelements appropriate to those goods at the timeof acceptance of the declaration of theirplacing under the temporary importationprocedure. However, where the provisions ofArticle 161 so provide, the amount of the debtshall be determined based on the taxationelements appropriate to the goods in questionat the time referred to in Article 229.2. Where, for a reason other than the placingof goods under the temporary importationprocedure with partial relief from importduties, a customs debt is incurred in respect ofgoods placed under the said procedure, theamount of that debt shall be equal to thedifference between the amount of dutiescalculated pursuant to paragraph 1 and thatpayable pursuant to Article 163.G. Outward processingI. General ProvisionsArticle 1651. The outward processing procedure shall,without prejudice to the provisions governingspecific fields relating to the standardexchange system laid down in Articles 174 to179 or to Article 144, allow Albanian goods tobe exported temporarily from the customsterritory of the Republic of Albania in order toundergo processing operations and theproducts resulting from those operations to bereleased for free circulation with total or partialrelief from import duties.2. Temporary exportation of Albanian goodsshall entail the application of export duties,commercial policy measures and otherformalities for the exit of Albanian goods fromthe customs territory of the Republic ofAlbania.3. The following definitions shall apply:a) ‘temporary export goods’ means goodsplaced under the outward processingprocedure;b) ‘processing operations’ means theoperations referred to in Article 136 (2)(c) first, second and third indents;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc