In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.


Laws and regulations

The outward processing regime shall be applied in line with articles 165-180 of Customs Code of the Republic of Albania and articles 403-427 of its Implementing Provisions.

The responsible Institution to issue the Regime is the General Customs Administration, and the relevant Custom Office which will follow the regime.


The outward processing regime applies to Albanian goods temporarily exported from the economy for being processed outside the economy and re-imported in the form of compensating products into the territory of Albania. The re-imported compensating products will be released for free circulation fully or partially exempted from import duties.

The processing of goods must be consistent with one of the following descriptions:

(i) the manufacturing, including assembling, fitting together or matching to other goods;
(ii) the processing of goods;
(iii) the reparation of goods, including mending and adjusting.


Persons who take part in processing operations must submit a request to the General Directorate of Customs  in order to apply under this regime. The request must contain all basic elements regarding the transaction, processing stages, rate of yield, the type of the exported and compensating goods and processing time.


The customs authorities issue the Authorization of the outward processing Regime as per attached format.

The authorization shall be granted only:

(a)  to the persons established in the Republic of Albania;  
(b)  if deemed that there is the possibility of verifying that the
compensating products have been obtained from the
processing of temporarily exported goods;
(c) when the authorization of the outward processing regime does not give rise to infringements on the fundamental interests of Albanian producers and processors (economic prerequisite)

Systems/methods used for calculation of import duties

The outward processing regime can be approved by partially or fully exempt from import duties only if the compensating products have been declared for release for free circulation on behalf or account of:

(a) the authorization’s holder, or,  
(b) any other person established in the
Republic of Albania provided they have the
consent of the authorization’s holder and the
authorization conditions are met.

The partial exemption from import duties will be calculated by deducting from the amount of import duties to be paid for the compensating products, the amount of import duties of the same date that would have been paid for the temporarily exported goods, provided if the temporary exported products were imported to Albania from the same economy where the processing or the final processing took place.

In cases where the processing operations are aimed at repairing of goods, these goods will be approved by the temporary importation, if the customs authorities are convinced that the goods have been repaired free of charge, either under the terms of a contractual or legal guarantee obligation, or due to a manufacturing defect, provided that the defect is not noticed at the time that the respective goods are released for free circulation for the first time. In the case of payable repairs, the import duties will be imposed only on the added value of the repair.

In cases where goods are covered by a product guarantee and their exportation in exchange for newly replaced goods, the imported goods shall be allowed with full exemption provided that the replaced products have the same tariff classification, commercial characteristics and technical features as of the temporary exported goods.


Granting of this regime does not exclude the goods under the regime from the procedures of legal quantitative import and export restrictions.


For further information refer to:

General Customs Administration
Customs Regime Directorate
Rruga e Durresit, Laprake, Tirane
strong>email :
Website: pasiv