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Customs Code of Republic of Albania1. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation, <strong>the</strong> presentation of <strong>the</strong>goods placed under transit procedure at acustoms office different from that of <strong>the</strong>customs of destination.2. A fine that varies from 100.000 Lek to200.000 Lek will be applied to <strong>the</strong> declarant or<strong>the</strong> guarantor.Article 2631. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation <strong>the</strong> indication in <strong>the</strong> transit<strong>document</strong>s, as registered at <strong>the</strong> customs officeof departure, of a quantity different from thatverified at <strong>the</strong> customs office of destination.2. A fine that varies from one to three times<strong>the</strong> amount of duties legally due on <strong>the</strong> verifieddifference will be applied to <strong>the</strong> declarant or<strong>the</strong> guarantor.Article 2641. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation <strong>the</strong> indication in <strong>the</strong> transit<strong>document</strong>s, as registered at <strong>the</strong> customs officeof departure of a quality different from thatverified at <strong>the</strong> customs office of destination,upon <strong>the</strong> arrival of goods.2. A fine which varies from one to three times<strong>the</strong> amount of duties legally due on <strong>the</strong> verifiedgoods at <strong>the</strong> customs office of destination notcorresponding with <strong>the</strong> quality verified <strong>by</strong> <strong>the</strong>customs office of destination, will be appliedto <strong>the</strong> declarant or <strong>the</strong> guarantor.Article 2651. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation declaring and/or recording aquality or quantity of goods stored in acustoms warehouse, different from thatverified <strong>by</strong> <strong>the</strong> customs authorities.2. A fine of three times <strong>the</strong> duties payable ongoods verified to be different in quality orquantity will be applied to <strong>the</strong> warehousekeeper or <strong>the</strong> depositor, when <strong>the</strong> deposit ofgoods is under his responsibility.3. Without prejudice to <strong>the</strong> provisions aboutsmuggling, if <strong>the</strong> difference in quantity is morethan 20%, <strong>for</strong> more or less, <strong>the</strong> warehousekeeper is compelled to release immediately <strong>for</strong>free circulation all <strong>the</strong> goods registered in hisname. In <strong>the</strong> case <strong>the</strong>re have <strong>been</strong> previouslyidentified differences in quantity of goodsderiving from <strong>the</strong> warehouses managed <strong>by</strong> <strong>the</strong>same person, exceeding 20%, even if it relatesto goods of a different quality, <strong>the</strong> customsauthorities revoke <strong>the</strong> authorization <strong>for</strong> <strong>the</strong>administration of <strong>the</strong> customs warehouse <strong>for</strong> atleast one year.Article 2661. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation <strong>the</strong> indication in <strong>the</strong>summary declaration, used <strong>for</strong> placing goodsin temporary storage <strong>for</strong> <strong>the</strong> purpose ofArticles 75 to 78 of this Code and itsImplementing Provisions, of a quantity orquality of goods in temporary storage differentfrom that verified <strong>by</strong> <strong>the</strong> customs authorities.2. The sanctions below will be applied to <strong>the</strong>authorized person or persons referred to inArticle 69 paragraph 2 who lodged <strong>the</strong>summary declaration, and committed such aviolation:a) <strong>the</strong> payment of duties legally due on <strong>the</strong>missing goods. Duties will be calculatedon <strong>the</strong> basis of <strong>the</strong> elements of <strong>the</strong>summary declaration or will be deductedfrom o<strong>the</strong>r estimations in <strong>the</strong> highestapplicable measure of <strong>the</strong> day ofintroduction, or of <strong>the</strong> confirmation of<strong>the</strong> storage; andb) <strong>the</strong> payment of a fine of one to threetimes <strong>the</strong> duties legally due according toparagraph (a)Article 2671. Without prejudice to <strong>the</strong> provisions aboutsmuggling, it is considered an administrativecustoms violation <strong>the</strong> indication in <strong>the</strong>declaration of temporary importation of goodsplaced under inward processing procedure, of aquality or quantity different from that verified<strong>by</strong> <strong>the</strong> customs authorities.\\Ds2\admin\Kareem - Online Library Rebuild (Do <strong>Not</strong> Delete)\Pending\Albania\Customs Code of Albania (eng).doc

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