Customs and Customs Procedures in Albania: Complete Guide
Introduction to Customs in Albania
Customs is a government authority responsible for regulating imports and exports, as well as monitoring goods and vehicles entering or exiting the country. Customs duties are indirect taxes applied when goods cross the customs border. Therefore, every business must comply with customs regulations to ensure smooth operations and understand customs procedures for activities that involve international trade.
A key element for businesses is registering for a VAT number through the Asycuda World system. This web-based platform, used by the Albanian Customs Authority, simplifies procedures and enhances efficiency in data processing and monetary control involved in customs procedures for activities.
Documents Required for VAT Registration
The required documentation varies depending on the authority issuing the VAT number:
- Registration through QKB (National Business Center):
- A copy of the passive subject certificate.
- An extract of the company’s registration from QKR (National Registration Center).
- Documents must be submitted to the customs office via email at borxhi@dogana.gov.al.
- Registration through DPT (General Tax Directorate):
- An original or notarized copy of the passive subject certificate.
In both cases, the company’s administrator is responsible for submitting the required documentation.
Investing in Albania: Discover Growth Opportunities
Customs Procedures for Goods
Importation
Goods entering Albania must follow these steps for customs procedures for activities like importation:
- Pre-arrival summary declaration.
- Arrival of goods at the customs point.
- Temporary storage of goods.
- Application of the required customs regime.
- Release of goods.
Exportation
Goods leaving Albania must follow these procedures for customs procedures for activities related to exportation:
- Initial formalities before departure.
- Formalities during border crossing.
- Application of export or re-export rules.
These procedures are governed by the Customs Code of the Republic of Albania (Law 102/2014) and the Implementation Provisions (DCM no. 651/2017).
Specific Customs Regimes
Customs Warehouse Regime
This regime allows foreign goods to be stored in Albania without applying import duties or other restrictions until they are used or re-exported.
Active Processing Regime
This regime enables the transformation of foreign or domestic goods within the customs territory without paying duties, provided the finished products are exported.
Transit Regime
Facilitates the transport of goods between Albania and Kosovo, eliminating unnecessary controls and reducing costs and time.
End-Use Special Regime
Goods intended for specific purposes may benefit from tax reductions or exemptions based on their intended use.
Passive Processing Regime
Allows the temporary export of Albanian goods for processing abroad and their return with duty exemptions or reductions.
Setting Up a Company in Albania: Complete Guide
Declaration of Goods at Customs
Customs declarations are required for all goods entering or leaving Albanian territory. Declarations can be made by:
- Direct Representatives, who act in the name and on behalf of the declarant.
- Indirect Representatives, who act in their own name but on behalf of the declarant.
According to Albanian law, customs representatives must be residents of Albania and comply with all local regulations.
Customs Tariffs
Customs tariffs for goods are based on international agreements, such as:
- Stabilization and Association Agreement with the EU.
- Free Trade Agreements (CEFTA and Turkey).
- Bilateral Agreements with the United Kingdom.
Excise duties apply to specific products like:
- Alcoholic beverages.
- Energy drinks.
- Tobacco products.
- Fuels and hydrocarbons.
The calculation of excise duties varies based on the type and quantity of the product. Detailed information is available on the official website of the Albanian Customs Authority.
Conclusion
Customs procedures in Albania are designed to facilitate international trade and reduce bureaucratic barriers. Customs and customs procedures for activities in the region are streamlined with modern tools like the Asycuda World system and flexible customs regimes, making Albania an ideal partner for import-export activities. Investing in a deep understanding of customs regulations is essential for successfully operating in the Albanian market.
