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Customs Code of Republic of Albania2. The fines referred to in this Article areapplied regardless of any other sanctionsapplicable for the same or similar reasons asprovided for by the legislation on maritimenavigation.Article 2591. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation if any conduct by the captainof an aircraft 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.2. The fines referred to in this Article areapplied regardless of any other sanctionsapplicable by other authorities for the same orsimilar reasons as provided for by thelegislation on air navigation.Article 2601. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation if any conduct by the personwho transports goods by land, consists of:a) deviating from the itinerary determinedby the customs authorities. A fine thatvaries from 50.000 Lek to 150.000 Lekwill be applied;b) delaying the presentation of the goods atthe competent customs authorities. Afine 30.000 Lek will be applied for each5 hour delay. The hours during which thecompetent customs office was closedshall not be calculated for this purpose;c) departing without the permission ofcustoms authorities. A fine of 100.000Lek to 300.000 Lek will be applied;d) transports packages, pots or goods ingeneral, more or less than those indicatedin the documents that accompanies thegoods. A fine that varies from 50.000Lek to 100.000 Lek will be applied;e) violating the provisions in force of theTIR Convention and its Annexes, whereare listed the responsibilities of theperson who transports goods, inside orthrough the customs territory. A fine thatvaries from 50.000 Lek to 100.000 Lekwill be applied.Article 2611. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation the indication of a quality,quantity, value or origin different from thatverified by the customs authorities, while thedeclarant lodges the declaration for goods to bereleased for free circulation. A fine that variesfrom 30.000 Lek to 100.000 Lek will beapplied. In cases of differences in quantity,besides the fine the undeclared goods andfound in execs are confiscated as well.2. After the declaration is revised, in the eventduties legally due are higher than thosecalculated according to the customsdeclaration, with the difference exceeding 5%,instead of the said fine, a fine of three timesthe amount of the difference of the unpaidduties shall be applied.3. However, if such a difference is caused byerrors made in good faith during thepreparation of the customs declaration, and ifthe declarant has supplied all the necessaryinformation for the customs verification, a finethat varies from one tenth to the whole amountof the same difference shall be applied.4. The fines mentioned above shall applymutatis mutandis whenever the customsauthorities verify a value or origin differentfrom that indicated in the declaration for goodsto be placed under any customs procedure,other than transit procedure.Article 262\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc