Laws and regulations on customs warehousing?
The Customs Warehouse Regime is provided in Articles 121-135 of the Customs Code of the Republic of Albania and Articles 240-271 of its Implementation Provisions.
What is subject of customs warehousing?
The Customs Warehouse Regime applied to goods which will not be used immediately for free circulation, and which are held temporarily in a warehouse until they get another customs destination or until the relevant import or export duties are paid.
What is the authorization procedure?
In Order to receive the Warehouse Operator’s status, the interested person has to fill in a written request in which it needs to describe the economic need for the regime and any other related information. As a Warehouse operator it can be only a residents in the Republic of Albania, and the warehousing authorization (as format attached), specifies the conditions applying to the regime.
The Customs Administration observes and the Warehouse Operator has to record any transaction and economic movements inside the warehouse. Observation and monitoring of the customs warehouses are conducted through the relevant documents described in Annexes 1-7 attached.
If for goods stored in the warehouse, a customs debt is accrued, then the calculation of customs duties must not take into consideration the storage and warehousing expenses.
Type of customs warehouse
A customs warehouse may be public of private. Public warehouses are used to store goods by any interested person; private ones are used to store goods by warehouse Operators only.
Responsibilities of the warehouse keeper.
Warehouse operators are approved by the Customs Authorities as such, while it is the depositor responsible for the duties of goods under warehousing.
For further information refer to: