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Customs Code of Republic of Albaniathe non-fulfillment of the obligations whicharise from:a) the provisions of Articles 42, 43, 65, 66and Article 193 (1) (b), orb) keeping the goods in question intemporary storage, orc) the use of the customs procedure underwhich the goods have been placed,results from the total destruction orirretrievable loss of the said goods because ofthe actual nature of the goods or unforeseeablecircumstances or force majeure, or as aconsequence of authorization by the customsauthorities. For the purposes of this paragraph,goods shall be irretrievably lost when anyperson renders them unusable.2. Nor shall a customs debt on importation bedeemed to be incurred in respect of goodsreleased for free circulation at a reduced orzero rate of import duty by virtue of their enduse,where such goods are exported or reexportedwith the permission of the customsauthorities.Article 222Where, in accordance with Article 221 (1), nocustoms debt is deemed to be incurred inrespect of goods released for free circulation ata reduced or zero rate of import duty onaccount of their end-use, any scrap or wasteresulting from such destruction shall bedeemed to be non-Albanian goods.Article 223Where in accordance with Article 218 or 219 acustoms debt is incurred in respect of goodsreleased for free circulation at a reduced rate ofimport duty on account of their end-use, theamount paid when the goods were released forfree circulation shall be deducted from theamount of the customs debt. This provisionshall apply mutatis mutandis where a customsdebt is incurred in respect of scrap and wasteresulting from the destruction of such goods.Article 2241. A customs debt on exportation shall beincurred through the exportation from thecustoms territory of the Republic of Albania,under cover of a customs declaration, of goodsliable to export duties.2. The customs debt shall be incurred at thetime when such customs declaration isaccepted.3. The debtor shall be the declarant. In case ofindirect representation, the person on whosebehalf the declaration is made shall also be adebtor.Article 2251. A customs debt on exportation shall beincurred through the removal from the customsterritory of the Republic of Albania of goodsliable to export duties without a customsdeclaration.2. The customs debt shall be incurred at thetime when the said goods actually leave thecustoms territory of the Republic of Albania.3. The debtor shall be:a) the person who removed the goods, andb) any persons who participated in suchremoval and who were aware or shouldreasonably have been aware that acustoms declaration had not been butshould have been lodged.Article 2261. A customs debt on exportation shall beincurred through failure to comply with theconditions under which the goods wereallowed to leave the customs territory of theRepublic of Albania with total or partial relieffrom export duties.2. The debt shall be incurred at the time whenthe goods reach a destination other than thatfor which they were allowed to leave thecustoms territory of the Republic of Albaniawith total or partial relief from export duties,or, should the customs authorities be unable todetermine that time, the expire of the time limitset for the production of evidence that theconditions entitling the goods to such reliefhave been fulfilled.3. The debtor shall be the declarant. In case ofindirect representation, the person on whose\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniabehalf the declaration is made shall also be adebtor.Article 227The customs debt referred to in Articles 216 to220 and 224 to 226 shall be incurred even if itrelates to goods subject to measures ofprohibition or restriction on importation orexportation of any kind whatsoever. However,no customs debt shall be incurred on theunlawful introduction into the customsterritory of the Republic of Albania ofcounterfeit currency or of narcotic drugs andpsychotropic substances which do not enterinto the economic circuit strictly supervised bythe competent authorities with a view to theiruse for medical and scientific purposes. For thepurposes of criminal law as applicable tocustoms offenses, the customs debt shallnevertheless be deemed to have been incurred,where, under a criminal law, customs dutiesprovide the basis for determining penalties, orthe existence of a customs debt is grounds fortaking criminal proceedings.Article 228Where several persons are liable for paymentof one customs debt, they shall be jointly andseverally liable for such debt.Article 2291. Save as otherwise expressly provided bythis Code and without prejudice to paragraph2, the amount of the import duty or export dutyapplicable to goods shall be determined on thebasis of the rules of assessment appropriate tothose goods at the time when the customs debtin respect of them is incurred.2. Where it is not possible to determineprecisely when the customs debt is incurred,the time to be taken into account indetermining the rules of assessmentappropriate to the goods concerned shall be thetime when the customs authorities concludethat the goods are in a situation in which acustoms debt is incurred. However, where theinformation available to the customsauthorities enables them to establish that thecustoms debt was incurred prior to the timewhen they reached that conclusion, the amountof the import duty or export duty payable onthe goods in question shall be determined onthe basis of the rules of assessment appropriateto the goods at the earliest time when existenceof the customs debt arising from the situationmay be established from the informationavailable.3. Interest should be applied, in thecircumstances and under the conditions to bedefined in the Implementing Provisions of thisCode, in order to prevent the wrongfulacquisition of financial advantage throughdeferment of the date on which the customsdebt was incurred or entered in the accounts.Article 2301. A customs debt shall be incurred at theplace where the events from which it arisesoccur.2. Where it is not possible to determine theplace referred to in paragraph 1, the customsdebt shall be deemed to have been incurred atthe place where the customs authoritiesconclude that the goods are in a situation inwhich a customs debt is incurred.3. Where a customs procedure is notdischarged for goods, the customs debt shall bedeemed to have been incurred at the placewhere the goods:a) were placed under that procedure, orb) enter the Republic of Albania underthat procedure.4. Where the information available to thecustoms authorities enables them to establishthat the customs debt was already incurredwhen the goods were in another place at anearlier date, the customs debt shall be deemedto have been incurred at the place which maybe established as the location of the goods atthe earliest time when existence of the customsdebt may be established.Article 2311. In so far as existing agreements concludedbetween the Republic of Albania and certainforeign countries provide for the granting onimportation into those countries of preferentialtariff treatment for goods originating in theRepublic of Albania within the meaning of\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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