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Customs Code of Republic of Albaniav) the goods, before their release, areeither seized and simultaneously orsubsequently confiscated, destroyedon the instructions of the customsauthorities, destroyed or abandonedin accordance with Article 197, ordestroyed or irretrievably lost as aresult of their actual nature ofunforeseeable circumstances or forcemajeure;d) where goods in respect of which a customsdebt is incurred in accordance with, Article217 are seized upon their unlawfulintroduction and are simultaneously orsubsequently confiscated.2. In the event of seizure and confiscation, thecustoms debt shall, nonetheless for thepurposes of the criminal law applicable tocustoms offenses, be deemed not to have beenextinguished where, under Part VIII of thisCode, customs duties provide the basis fordetermining penalties or the existence of acustoms debt is grounds for taking criminalproceedings.Article 247A customs debt, as referred to in Article 231,shall also be extinguished where theformalities carried out in order to enable thepreferential tariff treatment referred to inArticle 231 to be granted are canceled.CHAPTER 5REPAYMENT AND REMISSION OF DUTYArticle 248The following definitions shall apply:a) ‘repayment’ means the total or partialrefund of import duties or export dutieswhich have been paid;b) ‘remission’ means either a decision towaive all or part of the amount of acustoms debt or a decision to render voidan entry in the accounts of all or part ofan amount of import or export dutywhich has not been paid.Article 2491. Import duties or export duties shall berepaid in so far as it is established that whenthey were paid the amount of such duties wasnot legally owed or that the amount has beenentered in the accounts contrary to Article 235(2). Import duties or export duties shall beremitted in so far as it is established that whenthey were entered in the accounts the amountof such duties was not legally owed or that theamount has been entered in the accountscontrary to Article 235 (2). No repayment orremission shall be granted when the factswhich led to the payment or entry in theaccounts of an amount which was not legallyowed are the result of deliberate action by theperson concerned.2. Import duties or export duties shall berepaid or remitted upon submission of anapplication to the appropriate customs officewithin a period of three years from the date onwhich the amount of those duties wascommunicated to the debtor. That period shallbe extended if the person concerned providesevidence that he was prevented fromsubmitting his application within the saidperiod as a result of unforeseeablecircumstances or force majeure. Where thecustoms authorities themselves discover withinthis period that one or other of the situationsdescribed in the first and second sentences ofparagraph 1 exists, they shall repay or remit ontheir own initiative.Article 250Import duties or export duties shall be repaidwhere a customs declaration is invalidated andthe duties have been paid. Repayment shall begranted upon submission of an application bythe person concerned within the periods laiddown for submission of the application forinvalidation of the customs declaration.Article 2511. Import duties shall be repaid or remitted inso far as it is established that the amount ofsuch duties entered in the accounts relates togoods placed under the customs procedure inquestion and rejected by the importer becauseat the point in time referred to in Article 92they are defective or do not comply with the\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc