What is customs valuation?
The customs value of imported goods is the transaction value, which is the price actually paid or payable for the goods when sold for export to the customs territory of the Republic of Albania. The customs valuation is the customs procedure to determine the value of imported goods. The main goal of the customs valuation is to determine the taxable base to which to apply the customs tariff in the Republic of Albania.
Laws and Regulation
The legal framework on the calculation and application of customs value consists of Articles 33-40 of the Customs Code and Articles 54-81 of its Implementation Provisions. The Customs Legislation on customs value of goods is in line with the international standards, mainly with Article VII of GATT.
The authorities that determine the customs value of goods are customs authorities, the operational department of Customs Offices and more specifically: the verification/valuation customs officers, heads of shifts or heads of units and the Directors of the Customs Offices. In case of dispute, the procedure is pursued by the Directorate General of Customs, Customs Valuation Department or Legal Department.
Determination of customs base
Where the customs value may not be determined on the basis of the documents referred to above, it is determine by proceeding sequentially through subparagraphs (a), (b), (c) and (d), stopping at the first paragraph that enables its determination, as per the declarant’s request:
a) the transaction value of identical goods sold for export to the Republic of Albania and exported at or around the same time as the goods being valued;
b) the transaction value of similar goods sold for export to the Republic of Albania and exported at or around the same time as the goods being valued;
c) the value based on the unit price at which the imported goods for identical or similar imported goods are sold within the Republic of Albania in the greatest aggregate quantity to persons not related to the sellers;
d) computed value consisting the sum of:
i) the cost or value of materials and fabrication or other processing employed in producing the imported goods,
ii) an amount for profit and general expenses, which are made by producers in the country of exportation,
iii) the cost or value of other elements
participating in the transaction.
Where the customs value may not be determined under the above, it is determined on the basis of data available in the Republic of Albania. As data available, Customs Authorities may use any official catalogues, Stock Exchange quoted prices for Stock Exchange commodities, or any other type of official information.
In the Republic of Albania, the entire process of using available commercial data on various goods is summarized in a list named to as the Reference Price List. For any import procedure, where the transaction price is not accepted, or where options (a) to (d) above may not be used, you must refer to this List.
This Reference List is updated regularly based on the official available data, and is published on the official website of the Albanian Customs.
The basic documents for calculation of the customs value are the purchase invoice, the transport invoice, the certificate of origin and any other verifiable documents such as bank proof of the price paid, export document from the country of origin, etc.
Relevant institutionsFor more detailed information, please refer to:
Directorate-General of Customs
Customs Valuation Department
Rruga e Durresit, Laprake, Tirana