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The amount of such interest shall be calculatedin such a way that it is equivalent to theamount which would be charged for thispurpose on the national money or financialmarket.Article 255Customs Code of Republic of AlbaniaTITLE VIIICUSTOMS VIOLATIONS AND SANCTIONSWhere a customs debt has been remitted or thecorresponding amount of duty repaid by error,the original debt shall again become payable.Any interest paid under Article 254 must bereimbursed.CHAPTER 1GENERAL PROVISIONS ANDDEFINITIONSArticle 2561. Customs violations consist of:a) administrative customs violations;b) smuggling.2. Any act or omission which does not complywith the provisions of this Code and itsImplementing Provisions, and otherdispositions in force, is considered anadministrative customs violation and ispunished as such, save in cases of forcemajeure.3. Subtracting by any means of goods from thecustoms control and/or supervision of goods,with the intention of evading or attempting toevade the payment of import and export dutieslegally due as referred to in Article 276 until280, and any of the behaviors referred to in thesame Articles, are considered smuggling andpunished as such.4. The payment of penalties applied forcustoms violations, will in no case exempt theviolator from the payment of customs dutieslegally due for the goods subject of theviolation.CHAPTER 2ADMINISTRATIVE CUSTOMSVIOLATIONSArticle 2571. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation, the indication in the cargomanifest of a vessel or an aircraft, of a quantityof goods different from that verified by thecustoms authorities.2. A fine of 10.000 Lek for each package, or afine of 30.000 Lek for each ton, when thecargo is in bulk, will be applied to the captainof the vessel or aircraft who commits such aviolation.3. For the purposes of this Article, when theexceeding packages have the same marks andnumerical figures as the packages indicated inthe manifest, the packages classified in a tariffclassification corresponding to higher duties,shall be considered as the ones not indicated.4. When the verified differences are smallerthan 5% of the quantity indicated in themanifest, no sanction will be applied.Article 2581. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation if any conduct by the captainof the vessel consists of:a) delaying the presentation of the manifest.A fine of 40.000 Lek for each 5 hours ofdelay will be applied. The hours that thecompetent customs authority is not openwill not be calculated;b) refusing to receive customs authoritieson board. A fine of 300.000 Lek to500.000 Lek will be applied;c) departing without the permission ofcustoms authorities. A fine of 300.000Lek to 500.000 Lek will be applied;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc