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 outward processing regime applies to Albanian goods temporarily exported from the country for being processed outside the country 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.
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.
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:
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: