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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
Customs Code of Republic of Albaniaterms of the contract on the basis of which theywere imported. Defective goods, within themeaning of the preceding sentence, shall bedeemed to include goods damaged before theirrelease.2. Repayment or remission of import dutiesshall be granted on condition that:a) the goods have not been used, exceptfor such initial use as may have beennecessary to establish that they weredefective or did not comply with theterms of the contract;b) the goods are exported from thecustoms territory of the Republic ofAlbania.At the request of the person concerned, thecustoms authorities shall permit the goods tobe destroyed or to be placed, for the purposesof their re-exportation, under the transitprocedure or the customs warehousingprocedure or in a free zone or free warehouse,instead of being exported. For the purposes ofbeing assigned one of the customs-approvedtreatments or uses provided for in thepreceding subparagraph, the goods shall bedeemed to be non-Albanian goods.3. Import duties shall not be repaid or remittedin respect of goods which, before beingdeclared to customs declaration, were importedtemporarily for testing, unless it is establishedthat the fact that the goods were defective ordid not comply with the terms of the contractcould not normally have been detected in thecourse of such tests.4. Import duties shall be repaid or remitted forthe reasons set out in paragraph 1 uponsubmission of an application to the appropriatecustoms office within 12 months from the dateon which the amount of those duties wascommunicated to the debtor. However, theDirector General of Customs may permit thisperiod to be exceeded in duly justifiedexceptional cases.Article 2521. Import duties or export duties may be repaidor remitted in situations other than thosereferred to in Articles 249, 250 and 251:a) to be determined in the ImplementingProvisions of this Code;b) resulting from circumstances in whichno deception or obvious negligencemay be attributed to the personconcerned. The situation in which thisprovision may be applied and theprocedures to be followed to that endshall be defined in the ImplementingProvisions of this Code. Repayment orremission may be made subject tospecial conditions.2. Duties shall be repaid or remitted for thereasons set out in paragraph 1 upon submissionof an application to the appropriate customsoffice within 12 months from the date onwhich the amount of the duties wascommunicated to the debtor. However , theDirector General may permit this period to beexceeded in duly justified exceptional cases.Article 253Import or export duties shall be repaid orremitted under the conditions laid down in thischapter only if the amount to be repaid orremitted exceeds an amount fixed inaccordance with the Implementing Provisionsof this Code.However, the customs authorities may alsogrant an application for repayment orremission in respect of a lower amount.Article 254Repayment by the competent authorities ofamounts of import duties or export duties or ofcredit interest or interest on arrears collectedon payment of such duties shall not give rise tothe payment of interest by those authorities.However, interest shall be paid:a) where a decision to grant a request forpayment is not implemented withinthree months of the date of adoption ofthat decision,b) where national provisions so stipulate.\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
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