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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
Customs Code of Republic of Albaniac) ‘compensating products’ means allproducts resulting from processingoperations;d) ‘rate of yield’ means the quantity orpercentage of compensating productsobtained from the processing of a givenquantity of temporary export goods.Article 1661. The outward processing procedure shall notbe open to Albanian goods:a) whose export gives rise to repayment orremission of import duties;b) which, prior to export, were releasedfor free circulation with total relieffrom import duties by virtue of end use,for as long as the conditions forgranting such relief continue to apply;c) whose export gives rise to the grantingof export refunds or financialadvantages given in this case.2. However, derogation from paragraph 1 (b)may be determined in provisions enacted bythe Minister of Finance.II. Grant of the authorizationArticle 1671. Authorization to use the outward processingprocedure shall be issued at the request of theperson who arranges for the processingoperations to be carried out.2. By way of derogation from paragraph 1,authorization to use the outward processingprocedure may be granted to another person inrespect of goods of Albanian origin within themeaning of Title II, Chapter 2, Section 1,where the processing operation consists inincorporating those goods into goods obtainedoutside the customs territory of the Republic ofAlbania and imported as compensatingproducts, provided that the use of theprocedure helps to promote the sale of exportgoods without adversely affecting the essentialinterests of Albanian producers of productsidentical or similar to the importedcompensating products.3. The cases in which and the arrangementsunder which the preceding paragraphs shallapply are determined in the ImplementingProvisions of this Code.Article 168Authorization shall be granted only:a) to persons established in the Republicof Albania;b) where it is considered that it will bepossible to establish that thecompensating products have resultedfrom processing of the temporaryexport goods. The cases in whichderogation from this subparagraph mayapply and the conditions under whichsuch derogation shall apply shall bedetermined in the ImplementingProvisions of this Code;c) where authorization to use the outwardprocessing procedure is not liableseriously to harm the essential interestsof Albanian producers and processors(economic conditions).III. Operation of the procedureArticle 1691. The customs authorities shall specify theperiod within which the compensatingproducts must be re-imported into the customsterritory of the Republic of Albania. They mayextend that period on submission of a dulysubstantiated request by the holder of theauthorization.2. The customs authorities shall set either therate of yield of the operation or, wherenecessary, the method of determining that rate.Article 1701. The total or partial relief from import dutiesprovided for in Article 171 (1) shall be grantedonly where the compensating products aredeclared for release for free circulation in thename of or on behalf of:a) the holder of the authorization, orb) any other person established in theRepublic of Albania provided that that\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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