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Customs Code of Republic of Albaniasuch agreements, on condition that, where theyhave been obtained under the inwardprocessing procedure, non-Albanian goodsincorporated in the said originating goods aresubject to payment of the import dutiespayable thereon, the validation of thedocuments necessary to enable suchpreferential tariff treatment to be obtained inforeign countries shall cause a customs debt onimportation to be incurred.2. The moment when such customs debt isincurred shall be deemed to be the momentwhen the customs authorities accept the exportdeclaration relating to the goods in question.3. The debtor shall be the declarant. In case ofindirect representation, the person on whosebehalf the declaration is made shall also be adebtor.4. The amount of the import dutiescorresponding to this customs debt shall bedetermined under the same conditions as in thecase of a customs debt resulting from theacceptance, on the same date, of thedeclaration for release for free circulation ofthe goods concerned for the purpose ofterminating the inward processing procedure.CHAPTER 3RECOVERY OF THE AMOUNT OF THECUSTOMS DEBTSection 1Entry in the accounts and communication ofthe amount of duty to the debtorArticle 2321. Each and every amount of import duty orexport duty resulting from a customs debt,hereinafter called ‘amount of duty’, shall becalculated by the customs authorities as soonas they have the necessary particulars, andentered by those authorities in the accountingrecords or on any other equivalent medium(entry in the accounts).2. The first paragraph shall not apply:a) where a provisional anti-dumping orcountervailing duty has been introduced;b) where the amount of duty legally dueexceeds that determined on the basis of abinding tariff information;c) where the provisions adopted in theImplementing Provisions of this Codewaive the requirement for the customsauthorities to enter in the accountsamounts of duty below a given level.3. The practical procedures for the entry in theaccounts of the amounts of duty shall bedetermined in accordance with theImplementing Provisions of this Code.Article 2331. Where a customs debt is incurred as a resultof the acceptance of the declaration of goodsfor a customs procedure other than temporaryimportation with partial relief from importduties or any other act having the same legaleffect as such acceptance the amountcorresponding to such customs debt shall beentered in the accounts as soon as it has beencalculated and, at the latest, on the second dayfollowing that on which the goods werereleased. However, provided that payment hasbeen secured, the total amount of duty relatingto all the goods released to one and the sameperson during a period fixed by the customsauthorities, which may not exceed 31 days,may be covered by a single entry in theaccounts at the end of the period. Such entry inthe accounts shall take place within 5 days ofthe expire of the period in question.2. Where it is provided that goods may bereleased subject to meeting certain conditionslaid down by the legislation which governeither determination of the amount of the debtor its collection, entry in the accounts shalltake place no later than two days following theday on which the amount of the debt or theobligation to pay the duties resulting from thatdebt is determined or fixed. However, wherethe customs debt relates to a provisional antidumpingor countervailing duty, that duty shallbe entered in the accounts no later than twomonths following the date of issue of thedefinitive anti-dumping or countervailing duty.3. Where a customs debt is incurred underconditions other than those referred to in\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniaparagraph 1, the relevant amount of duty shallbe entered in the accounts within two days ofthe date on which the customs authorities arein a position to:a) calculate the amount of duty inquestion, andb) determine the debtor.Article 2341. The time limits for entry in the accountslaid down in Article 233 may be extendedwhere special circumstances prevent thecustoms authorities from complying with thesaid time limits. Such extended time limit shallnot exceed 14 days.2. The time limits laid down in paragraph 1shall not apply in unforeseeable circumstancesor in cases of force majeure.Article 2351. Where the amount of duty resulting from acustoms debt has not been entered in theaccounts in accordance with Articles 233 and234 or has been entered in the accounts at alevel lower than the amount legally owed, theamount of duty to be recovered or whichremains to be recovered shall be entered in theaccounts within two days of the date on whichthe customs authorities become aware of thesituation and are in a position to calculate theamount legally owed and to determine thedebtor (subsequent entry in the accounts). Thattime limit may be extended in accordance withArticle 234.2. Except in the cases referred to in Article232 (2), subsequent entry in the accounts shallnot occur where:a) the original decision not to enter duty inthe accounts or to enter in the accountsat a figure less than the amount of dutylegally owed was taken on the basis ofgeneral provisions invalidated at a laterdate by a court decision;b) the amount of duty legally owed failedto be entered in the accounts as a resultof an error on the part of the customsauthorities which could not reasonablyhave been detected by the person liablefor payment, the latter for his parthaving acted in good faith andcomplied with all the provisions laiddown by the legislation in force asregards the customs declaration;c) the Implementing Provisions of thisCode may exempt the customsauthority from the subsequent entry inthe accounts of amounts of duty lessthan a certain figure.Article 2361. As soon as it has been entered in theaccounts, the amount of duty shall becommunicated to the debtor in accordance withappropriate procedures described in theImplementing Provisions of this Code.2. Where the amount of duty payable has beenentered, for guidance, in the customsdeclaration, the customs authorities mayspecify that it shall not be communicated inaccordance with paragraph 1 unless the amountof duty indicated does not correspond to theamount determined by the authorities.3. Communication to the debtor shall not takeplace after the expire of a period of three yearsfrom the date on which the customs debt wasincurred. But, when for reasons of a penalproceeding, the customs authorities are notable to determine the exact amount of theduties legally due, the debtor may be notifiedeven after the expire of the three year periodSection 2Time limit and procedures for payment ofthe amount of dutyArticle 2371. Amounts of duty communicated inaccordance with Article 236 shall be paid bydebtors within the following periods:a) if the person is not entitled to any of thepayment facilities laid down in theImplementing Provisions of this Code,payment shall be made within theperiod prescribed. An extension shallbe granted automatically where it isestablished that the person concernedreceived the communication too late to\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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