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Customs Code of Republic of Albaniaenable him to make payment within theperiod prescribed. The customsauthorities at the request of the debtormay also grant extension of the periodwhere the amount of duty to be paidresults from action for post-clearancerecovery. Such extended time limitshall not exceed 10 days;b) if the person is entitled to any of thepayment facilities laid down in theImplementing Provisions of this Code,payment shall be made no later than theexpire of the period or periods specifiedin relation to those facilities.2. Where an application for the remission ofduty is made in accordance with Article 250,251 or 252 or where goods are seized with aview to subsequent confiscation in accordancewith Article 246 (b), (c) (ii), or (d), the debtorsobligation to pay duty shall be subsequent inaccordance with conditions laid down in theImplementing Provisions of this Code.Article 238Payment shall be made in cash or by any othermeans with similar discharging effect inaccordance with provisions in force.Article 239Provided the amount of duty payable by theperson concerned relates to goods declared fora customs procedure which entails theobligation to pay such duty, the customsauthorities shall, at the person’s request, grantdeferment of payment of that amount under theconditions laid down in Articles 240, 241 and242.Article 2401. The granting of deferment of payment shallbe conditional on the provision of security bythe applicant.2. In addition, the granting of deferment ofpayment may give rise to the charging ofincidental expenses for the opening of files forservices rendered.Article 241The customs authorities shall decide which ofthe following procedures must be used whengranting deferment of payment:a) separately in respect of each amount ofduty entered in the accounts under theconditions laid down in the firstsentence of Article 233(1) or in Article235(1); orb) globally in respect of all amounts ofduty entered in the accounts under theconditions laid down in the firstsentence of Article 233(1) during aperiod fixed by the customs authoritiesnot exceeding 31 days; orc) globally in respect of all amounts ofduty forming a single entry inaccordance with the second sentence ofArticle 233(1).Article 2421. The period for which payment is deferredshall be 30 days. It shall be calculated asfollows:a) where payment is deferred inaccordance with Article 241 (a), theperiod shall be calculated from the dayfollowing the date on which the amountof duty is entered in the accounts by thecustoms authorities. Where Article 234is applied, the period of 30 dayscalculated in accordance with thepreceding sentence shall be reduced bythe number of days corresponding tothe period in excess of two days used toenter the amount in the accounts;b) where payment is deferred inaccordance with Article 241 (b), theperiod shall be calculated from the dayfollowing the date on which theaggregation period expires. It shall bereduced by the number of dayscorresponding to half the number ofdays in the aggregation period;c) where payment is deferred inaccordance with Article 241 (c), theperiod shall be calculated from the datefollowing the expire date of the periodduring which the goods in question\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniawere released. It shall be reduced bythe number of days corresponding tohalf the number of days in the periodconcerned.2. Where the number of days in the periodreferred to in paragraph 1(b) and (c) is an oddnumber, the number of days to be calculatedfrom the 30-day period pursuant to paragraph1(b) and (c) shall be equal to half the nextlowest even number.3. To simplify matters, when the periodsreferred to in paragraph 1(b) and (c) are acalendar week or a calendar month, thecustoms authorities may provide that theamount of duty in respect of which paymenthas been deferred shall be paid:a) if the period is a calendar week, on theFriday of the fourth week followingthat calendar week;b) if the period is a calendar month, by the16 day of the month following thatcalendar month.Article 2431. The customs authorities may grant thedebtor payment facilities other than thedeferred payment. The granting of suchpayment facilities shall:a) be conditional on the provision ofsecurity. However, such security neednot be required where to require itwould, because of the situation of thedebtor, create serious economic orsocial difficulties;b) result in credit interest being chargedover and above the amount of duty. Theamount of such interest shall becalculated in such a way that it isequivalent to the amount which wouldbe charged for this purpose in Lek.2. Whatever the payment facilities granted tothe debtor as laid down in the ImplementingProvisions of this Code, the latter may in anycase pay all or part of the amount of dutywithout awaiting expire of the period he hasbeen granted for payment.Article 244A third person instead of the debtor may payan amount of duty owed.Article 2451. Where the amount of duty due has not beenpaid within the prescribed period:a) the customs authorities shall availthemselves of all options open to themunder the legislation in force, to securethe payment of the customs debt.Special provisions shall be provided forin the Implementing Provisions of thisCode, in respect of guarantors withinthe framework of the transit procedure;b) interest on arrears shall be charged overand above the amount of duty. The rateof interest on arrears may be higherthan the rate of credit interest. It maynot be lower than that rate.2. The customs authorities may waivecollection of interest on arrears if the duty ispaid within 5 days of the expire of the periodprescribed for payment.3. The customs authorities may fix:a) minimum periods for calculation ofinterest;b) minimum amounts payable as intereston arrears.CHAPTER 4EXTINCTION OF CUSTOMS DEBTArticle 2461. Without prejudice to the provisions in forcerelating to the time barring of a customs debtand non-recovery of such a debt in case of theinsolvency of the debtor, proved by a Courtdecision, a customs debt shall be extinguished:a) by payment of the amount of duty;b) by remission of the amount of duty;c) where, in respect of goods declared fora customs procedure entailing theobligation to pay duties:i) the customs declaration is invalidatedin accordance with Article 91,\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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