Customs Code

• Law No 8449, dated 27.01.1999 "The Customs Code of the Republic of Albania" as amended, is aligned partially with the Regulation of 12 October 1992 "Community Customs Code". This law is partially in force and will be repealed with the full entry into force of the Law No 102 dated 31.07.2014 "Customs Code of the Republic of Albania", as amended.
• Law No 02, dated 31.07.2014 "The Customs Code of the Republic of Albania" has partially approximated Regulation No 952/2013 "The Customs Code of the Union" and is based on a number of other European acts that regulate specific customs elements. Since September 2014, the Customs Administration partially applies the Law No 8449 dated 29.01.1999 and partially the Law No 102/2014, dated 31.07.2014. The provisions of the new Code and the DCM No 919, dated 29.12.2014 regarding Authorized Economic Operators, customs simplifications and exemptions have entered into force since 1st of January 2015. On 1st of June 2017 fully enters into force New Customs Code (regarding customs regimes, violations).

Currently, there are in the process of adoption the draft decisions on implementing provisions of the new Customs Code that are aligned partially with the Commission Delegated Regulation (EU) 2015/2446 of 28th of July 2015 and Commission Implementing Regulation (EU) 2015/2447 of 24th of November 2015.