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Customs Code of Republic of Albaniad) be placed under the procedure forprocessing under customs control underthe conditions laid down by thatprocedure;e) be placed under the temporaryimportation procedure under theconditions laid down under thatprocedure;f) be abandoned in accordance withArticle 197;g) be destroyed, provided that the personconcerned supplies the customsauthorities with all information theyjudge necessary.2. Where goods are placed under one of theprocedures referred to in paragraph 1 (c), (d) or(e) the customs authorities shall, in so far as isnecessary to take account of the operating andcustoms supervision conditions of the freezones or free warehouses, adapt the controlarrangements laid down.Article 1911. Where Article 190 is not applied, non-Albanian goods and the Albanian goodsreferred to in Article 183 (b) shall not beconsumed or used in free zones or in freewarehouses.2. Without prejudice to the provisionsapplicable to supplies or stores, where theprocedure concerned so provides, paragraph 1shall not preclude the use or consumption ofgoods, the release for free circulation ortemporary importation of which would notentail application of import duties or measuresunder commercial policy. In that event, nodeclaration of release for free circulation ortemporary importation shall be required. Suchdeclaration shall, however, be required if suchgoods are to be charged against a quota orceiling.Article 1921. All persons carrying on an activityinvolving the storage, working or processing,or sale or purchase, of goods in a free zone orfree warehouse shall keep stock records in aform approved by the customs authorities.Goods shall be entered in the stock records assoon as they are brought into the premises ofsuch person. The stock records must enable thecustoms authorities to identify the goods, andmust record their movements.2. Where goods are transshipped within a freezone, the documents relating to the operationshall be kept at the disposal of the customsauthorities. The short-term storage of goodsabout such transshipment shall be consideredan integral part of the operation.D. Exit of goods from free zones or freewarehousesArticle 1931. Without prejudice to special provisionsadopted under customs legislation governingspecific fields, goods leaving a free zone orfree warehouse may be:a) exported or re-exported from thecustoms territory of the Republic ofAlbania, orb) brought into another part of thecustoms territory of the Republic ofAlbania.2. The provisions of Title III, with theexception of Articles 73 to 78 where Albaniangoods are concerned, shall apply to goodsbrought into other parts of that territory exceptin the case of goods which leave that zone bysea or air without being placed under a transitor other customs procedure.Article 1941. Where a customs debt is incurred in respectof non-Albanian goods and the customs valueof such goods is based on a price actually paidor payable which includes the cost ofwarehousing or of preserving goods while theyremain in the free zone or free warehouse, suchcosts shall not be included in the customsvalue if they are shown separately from theprice actually paid or payable for the goods.2. Where the said goods have undergone, in afree zone or free warehouse, one of the usualforms of handling within the meaning ofArticle 132 (1), the nature of the goods, thecustoms value and the quantity to be taken into\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
consideration in determining the amount ofimport duties shall, at the request of thedeclarant and provided that such handling wascovered by an authorization granted inaccordance with paragraph 2 of that Article, bethose which would be taken into account inrespect of those goods, at the time referred toin Article 229, had they not undergone suchhandling. Derogation from this provision may,however, be determined in the ImplementingProvisions of this Code.Article 1951. Where goods are brought into or returned toanother part of the customs territory of theRepublic of Albania or placed under a customsprocedure, the certificate referred to in Article187 (4) may be used as proof of the Albanianor non-Albanian status of such goods.2. Where it is not proved by the certificate orother means that the goods have Albanian ornon-Albanian status, the goods shall beconsidered to be:a) Albanian goods, for the purposes ofapplying export duties and exportlicenses or export measures laid downunder the commercial policy;b) Non-Albanian goods in all other cases.Article 196The customs authorities shall ensure that therules governing exportation or re-exportationare respected where goods are exported or reexportedfrom a free zone or free warehouse.Section 2Re-exportation, destruction andabandonmentCustoms Code of Republic of AlbaniaTITLE VArticle 1971. Non-Albanian goods may be:a) re-exported from the customs territoryof the Republic of Albania;b) destroyed;c) abandoned to the exchequer inaccordance with the provisions in force.2. Re-exportation shall involve application ofthe formalities laid down for goods leaving,including commercial policy measures. Casesin which non-Albanian goods may be placedunder a suspensive arrangement with view tonon-application of commercial policymeasures on exportation may be determined inthe Implementing Provisions of this Code.3. Re-exportation or destruction shall be thesubject of prior notification of the customsauthorities. The customs authorities shallprohibit re-exportation should the formalitiesor measures referred to in the first sentence ofparagraph 2 so provide. Where goods placedunder an economic customs procedure whenon Albanian customs territory are intended forre-exportation, a customs declaration withinthe meaning of Articles 84 to 102 shall belodged. In such cases, Article 181 (3) and (4)shall apply. Abandonment shall be made asdescribed in the Implementing Provisions ofthis Code.4. Destruction or abandonment shall not entailany expense for the exchequer.5. Any waste or scrap resulting fromdestruction shall be assigned a customsapprovedtreatment or use prescribed for non-Albanian goods. It shall remain under customssupervision until the time laid down in Article41 (3).GOODS LEAVING THE CUSTOMS TERRITORY OF THE REPUBLIC OF ALBANIA\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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