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Customs Code of Republic of Albaniaperson has obtained the consent of theholder of the authorization and theconditions of the authorization arefulfilled.2. The total or partial relief from import dutiesprovided for in Article 171 shall not be grantedwhere one of the conditions or obligationsrelating to the outward processing procedure isnot fulfilled, unless it is established that thefailures have no significant effect on thecorrect operation of the said procedure.Article 1711. The total or partial relief from import dutiesprovided for in Article 165 shall be effected bydeducting from the amount of the import dutiesapplicable to the compensating productsreleased for free circulation the amount of theimport duties that would be applicable on thesame date to the temporary export goods ifthey were imported into the customs territoryof the Republic of Albania from the country inwhich they underwent the processing operationor last processing operation.2. The amount to be deducted pursuant toparagraph 1 shall be calculated on the basis ofthe quantity and nature of the goods inquestion on the date of acceptance of thedeclaration placing them under the outwardprocessing procedure and on the basis of theother items of charge applicable to them on thedate of acceptance of the declaration relating tothe release for free circulation of thecompensating products. The value of thetemporary export goods shall be that taken intoaccount for those goods in determining thecustoms value of the compensating products inaccordance with Article 37 (1) (b) (i) or, if thevalue may not be determined in that way, thedifference between the customs value of thecompensating products and the processingcosts determined by reasonable means.However,a) certain charges specified in theImplementing Provisions of this Codeshall not be taken into account incalculating the amount to be deducted;b) where, prior to being placed under theoutward processing procedure, thetemporary export goods were releasedfor free circulation at a reduced rate byvirtue of their end use, and for as long asconditions for granting the reduced ratecontinue to apply, the amount to bededucted shall be the amount of importduties actually levied when the goodswere released for free circulation.3. Where temporary export goods couldqualify on their release for free circulation fora reduced or zero rate of duty by virtue of theirend use, that rate shall be taken into accountprovided that the goods underwent operationsconsistent with such an end-use in the countrywhere the processing operation or lastoperation took place.4. Where compensating products qualify for apreferential tariff measure within the meaningof Article 28 (3) (d) and (e) and the measureexists for goods falling in the same tariffclassification as the temporary export goods,the rate of import duty to be taken into accountin establishing the amount to be deductedpursuant to paragraph 1 shall be that whichwould apply if the temporary export goodsfulfilled the conditions under which thatpreferential measure may be applied.5. This Article shall be without prejudice tothe application of provisions adopted or liableto be adopted in the context of trade betweenthe Republic of Albania and other countries,which provide for relief from import duties inrespect of certain compensating products.Article 1721. Where the purpose of the processingoperation is the repair of the temporary exportgoods, they shall be released for freecirculation with total relief from import dutieswhere it is established to the satisfaction of thecustoms authorities that the goods wererepaired free of charge, either because of acontractual or statutory obligation arising froma guarantee or because of a manufacturingdefect.2. Paragraph 1 shall not apply where accountwas taken of the defect at the time when thegoods in question were first released for freecirculation.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of AlbaniaArticle 173Where the purpose of the processing operationis the repair of temporary export goods andsuch repair is carried out in return for payment,the partial relief from import duties providedfor in Article 165 shall be granted byestablishing the amount of the dutiesapplicable on the basis of the taxation elementspertaining to the compensating products on thedate of acceptance of the declaration of releasefor free circulation of those products andtaking into account as the customs value anamount equal to the repair costs, provided thatthose costs represent the only considerationprovided by the holder of the authorization andare not influenced by any links between thatholder and the operator.IV. Outward processing with use of thestandard exchange systemArticle 1741. Under the conditions laid down in Articles174 to 179, which are applicable in addition tothe preceding provisions, the standardexchange system shall permit an importedproduct, hereinafter referred to as a‘replacement product’, to replace acompensating product.2. The customs authorities shall allow thestandard exchange system to be used where theprocessing operation involves the repair ofAlbanian goods.3. Without prejudice to Article 179, theprovisions applicable to compensatingproducts shall also apply to replacementproducts.4. The customs authorities shall, under theconditions they lay down, permit replacementproducts to be imported before the temporaryexport goods are exported (prior importation).In case of prior importation of a replacement,security shall be provided to cover the amountof the import duties.Article 1751. Replacement products shall have the sametariff classification, be of the same commercialquality and possess the same technicalcharacteristics as the temporary export goodshad the latter undergone the repair in question.2. Where the temporary export goods havebeen used before export, the replacementproducts must also have been used and maynot be new products. The customs authoritiesmay, however, grant derogation from this ruleif the replacement product has been suppliedfree of charge either because of a contractualor statutory obligation arising from a guaranteeor because of a manufacturing defect.Article 176Standard exchange shall be authorized onlywhere it is possible to verify that theconditions laid down in Article 175 arefulfilled.Article 1771. In the case of prior importation, the exportgoods shall be temporarily exported within aperiod of two months from the date ofacceptance by the customs authorities of thedeclaration relating to the release of thereplacement products for free circulation.2. However, where exceptional circumstancesso warrant, the customs authorities may, at therequest of the person concerned, extend withinreasonable limits the period referred to inparagraph 1.Article 178In the case of prior importation and whereArticle 171 is applied, the amount to bededucted shall be determined on the basis ofthe items of charge applicable to the temporaryexport goods on the date of acceptance of thedeclaration placing them under the procedure.Article 179Article 167(2) and Article 168(b) shall notapply in the context of standard exchange.V. Other provisionsArticle 180The procedure provided for within theframework of outward processing shall also beapplicable for the purposes of implementingnon-tariff commercial policy measures.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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