This document has been provided by the International Center for Not ...

More documents

Recommendations

Info

Customs Code of Republic of Albaniaprocessing procedure suspensive system, afterthe bill of discharge is lodged.2. The fines below will be applied to theholder of the authorization:a) In the case the missing goods areverified at the location of the holder ofthe authorization, the payment of a finethat varies from one to three times theamount of duties legally due on thosegoods (compensating products ortemporary imported goods in theirunaltered state);b) In the case the missing goods are notverified at the location of the holder ofthe authorization, the payment of anadditional fine equal to the wholeamount of the duties legally due ofthose goods (compensating products ortemporary imported goods in theirunaltered state), presuming that theywere released for free circulationwithout the relevant customsauthorization, shall be applied.In both cases the holder of an inwardprocessing authorization has to lodge adeclaration for the clearance of the missinggoods.Article 2721. It is considered an administrative customsviolation the failure to lodge on time the bill ofdischarge for goods placed under inwardprocessing procedure suspensive system.2. A fine that varies from 50.000 Lek to200.000 Lek will be applied to the holder ofthe authorization who commits such aviolation.Article 2731. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation, the failure to comply withthe time limits within which goods placedunder the temporary importation procedure asreferred to in Articles 157 to 164, had to be reexportedor assigned a new customs-approvedtreatment or use.2. A fine according to the ImplementingProvisions of this Code, will be applied to theperson authorized to use goods placed undertemporary importation procedure a fine fromthe half to the whole amount of duties legallydue on those goods shall be applied.Article 2741. Without prejudice to the provisions aboutsmuggling, it is considered an administrativecustoms violation the failure to present thecustoms declaration within the termsestablished in this Code.2. A fine of 20.000 Lek for each day of delaywill be applied to the declarant who commitssuch a violation.Article 2751. A fine that varies from 50.000 Lek to200.000 Lek will be applied for violations asreferred to in Article 256 paragraph 2 whichare not specifically set forth in this Chapter.2. When the same violator has committedmore than one administrative customsviolations at the same time, as referred to in theprovisions of this Code, a separate fine will beapplied for each violation.CHAPTER 3SMUGGLINGArticle 2761. Commits smuggling by moving goodsthrough the land borders and customs areas theperson that:a) introduces goods through the land bordersin violation with the provisions of thisCode and its Implementing Provisions;b) unloads or deposits goods in theintermediary space between the border andthe closest customs office;c) is found with goods hidden on his body orhis luggage, packages, in articles carrying,or goods of other kind or any means oftransport intending to evade the customssupervision;d) removes goods from customs areaswithout paying the customs duties legally\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Customs Code of Republic of Albaniadue, or without having guaranteed thepayment, except the cases of exemptionfrom the obligation of providing aguarantee, as provided in this Code;e) takes away from the customs territory ofthe Republic of Albania, in any of theconditions above, goods that are subject toexport duties;f) keeps goods in proximity of the customsline, for which he can produce no evidenceof the legitimate derivation;g) refuses to present the manifest and theappropriate documents;h) loads, unloads, or transships goods,passengers or their luggage, without apermission from the customs authorities.Article 277Commits smuggling in the movement of thegoods through the bordering lakes the captainof the ship that introduces through the lakes ofOhrid, Shkodra, and Prespa, goods withoutbeing subject to any of the closest customsoffices.Article 278Commits smuggling in the maritime movementof the goods the captain of the ship who:a) transports goods through the sea border, incontradiction with this Code and itsImplementing Provisions;b) approaches, without the permission of thecustoms authorities, while transportinggoods in the ship, the port or throws theanchor, or stays in proximity of the harbor.c) transports goods, lands in places wherethere are no customs offices, unloads ortransships those goods in contradictionwith this Code or its ImplementingProvisions;d) transports the goods without the relevantmanifest;e) at the time of departure does not have onboard the goods, although they weresupposed to be loaded according to themanifest or other customs documents;f) transports goods from a customs office toanother one without the relevant transitdocuments.Article 279Commits smuggling in the movement by air ofthe goods the captain of the aircraft who:a) introduces goods in the customs territoryof the Republic of Albania by air incontradiction with this Code and itsImplementing Provisions;b) transports goods without the relevantmanifest;c) at the time of departure does not have onboard the goods, although they weresupposed to be loaded according to themanifest or other customs documents;d) transports goods from the place of landingof the aircraft without performing therespective customs formalities;e) lands out of a customs airport, and doesnot notify its landing to the customsauthorities or other police authoritieswithin the shortest time. In such cases it isconsidered introduced by smuggling,besides the cargo, even the aircraft itself.f) loads, unloads, or transships goods, peopleor their luggage without permission fromthe customs authorities.Article 280It is also considered smuggling:a) use of goods, released for free circulation,after being imported with partial or totalrelief from customs duties by reason oftheir end -use or specific use, completelyor partially inconsistent to the conditions,on which basis the partial or total reliefwas granted;b) exportation or importation of prohibitedgoods or restricted goods save in the caseswhen it exists a permission in writingissued by the competent authorities;c) possession of goods against therestrictions and bans referred to in article83, paragraph 2 of this Code;\\Ds2\admin\Kareem - Online Library Rebuild (Do Not Delete)\Pending\Albania\Customs Code of Albania (eng).doc
Page 1 and 2:
This document has been provided by
Page 3 and 4:
Customs Code of Republic of Albania
Page 5 and 6:
Page 7 and 8:
Page 9 and 10:
Page 11 and 12:
All information which is by nature
Page 13 and 14:
Page 15 and 16: Customs Code of Republic of Albania
Page 17 and 18: actually paid or payable for theimp
Page 47 and 48: consideration in determining the am
Page 65: Customs Code of Republic of Albania
Page 73: Customs Code of Republic of Albania
show all

This document has been provided by the International Center for Not ...

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?