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Customs Code of Republic of Albaniaduties (customs debt on importation) or theamount of the export duties (customs debton exportation), which apply to specificgoods under the provisions in force in theRepublic of Albania.10. ‘Import duties’ means customs duties andother charges having an effect equivalent tocustoms duties payable on the importationof goods.11. ‘Export duties’ means customs duties andother charges having an effect equivalent tocustoms duties payable on the exportationof goods.12. ‘Debtor’ means any person liable forpayment of a customs debt.13. ‘Supervision by the customs authorities’means action taken in general by thoseauthorities with a view to ensuring thatcustoms rules and, where appropriate, otherprovisions applicable to goods subject tocustoms supervision are observed. Theinland customs authorities do thesupervision of the land surveillance areaand the maritime customs authorities do thesupervision of the sea surveillance area.14. ‘Control by the customs authorities’ meansthe engaging in specific acts such asexamining goods, verifying the existenceand the authenticity of documents,examining the accounts of undertakingsand other records, inspecting means oftransport, inspecting luggage and othergoods carried by or on persons, andcarrying out official inquiries and othersimilar acts, with a view to ensuring thatcustoms rules and, where appropriate, otherprovisions applicable to goods subject tocustoms supervision are observed in thecustoms territory of the Republic ofAlbania.15. ‘Customs approved treatment or use ofgoods’ means:a) the placing of goods under a customsprocedure;b) their entry into a free zone or freewarehouse;c) their re-exportation from the customsterritory of the Republic of Albania;d) their destruction;e) their abandonment to the Exchequer.16. ‘Customs procedure’ means:a) release for free circulation;b) transit;c) customs warehousing;d) inward processing;e) processing under customs control;f) temporary importation;g) outward processing;h) exportation.17. ‘Customs declaration’ means the actwhereby a person indicates in theprescribed form and manner, a wish toplace goods under a given customsprocedure.18. ‘Day of acceptance of declaration atCustoms’ means the moment when thedeclaration is presented at the Customs andis accepted by the Customs office.19. ‘Declarant’ means the person making thecustoms declaration in his own name or theperson in whose name a customsdeclaration is made.20. ‘Presentation of goods at customs’ meansthe notification to the customs authorities,in the manner laid down, of the arrival ofgoods at the customs office or at any otherplace designated or approved by thecustoms authorities.21. ‘Release of goods’ means the act wherebythe customs authorities make goodsavailable for the purposes stipulated by thecustoms procedure under which they areplaced.22. ‘Holder of the procedure’ means theperson on whose behalf the customs\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniadeclaration was made or the person towhom the rights and obligations of theabove-mentioned person in respect of acustoms procedure have been transferred.23. ‘Holder of the authorization’ means theperson to whom an authorization has beengranted.CHAPTER 2ORGANIZATION OF CUSTOMSADMINISTRATION, OF PERSONNEL ANDCUSTOMS ACTIVITIESSection 1Organization of the Central and LocalCustoms AdministrationArticle 9(Organizational levels)1. The Customs Administration comprises theDirectorate General, the Regional Directoriesand the customs houses. It is subordinate toand under the supervision of the Ministry ofFinance.2. The Regional Directories are subordinate toand under the supervision of the DirectorateGeneral of Customs. They are comprised ofone or many customs houses over which theyexercise control.3. The powers and the organization of theCustoms Administration are established in theImplementing Provisions of the Customs Code.4. Within the structures of the GeneralDirectorate of Customs shall be created thedepartment of the fight against smuggling andillicit traffic that carries out the functions ofthe judicial police. Law determines the dutiesand rights of the personnel carrying out thefunctions of the judicial police.Article 10(Opening hours of offices)The opening hours of the CustomsAdministration offices are determined in theImplementing Provisions of this Code.Section 2Formalities, controls, surveillance andpowers of customs authoritiesArticle 11(Formalities, controls, surveillance andpowers of customs authorities)1. Goods may cross the customs line of theland, the sea border and in airports only at thestate border crossing points where there arecustoms areas.2. The loading, unloading, embarking,discharge and transshipment of goods andmeans of transport through the customs lineand in airports shall be carried out with thepermission of the customs authorities andaccording to the modalities established bythem.3. The customs authorities are responsible for:a) carrying out all the activities determinedin this Code with regard to the goodsentering or leaving the Albanian customsterritory, in conformity with the rulesprovided for in the ImplementingProvisions of this Code;b) verifying and collecting the customsduties legally due;c) preventing, verifying and repressing thesmuggling activity, offenses and illicittraffic of prohibited goods;d) ascertaining and verifying violations ofthe provisions of the this Code, asprovided for in Title VIII;e) preparing and signing internationalagreements and conventions in customsmatters, according to the authorization;f) prepare, store and upon a written requestdistribute the statistical data of foreigntrade to the Ministry of Trade and otherpublic institutions established by thedispositions in force;g) supervising goods that are under thecustoms supervision, in the entirecustoms territory of the Republic ofAlbania;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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