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Law No 61/2012 "On excises in the Republic of Albania" enables that all the operators who import/produce/store excise products to suspend the payment of Excise and to pay it at the time when the excise product enters for consumption.
The new legislation on excise is partially approximated with EU Acts and is administered by Customs. Law No 61/2012 "On Excise in the Republic of Albania", as amended, has partially approximated these EU Acts: EU Directive No 2008/118; Council Directive 2003/96 / EC of 27 October 2003; Directive 92/83 / EEC of 19 October 1992; Directive 92/84 / EEC of 19 October 1992; Directive 92/12 / EEC of 25 February 1992; Commission Decision No 428 dated 22.06.2006; EC Commission Regulation 2008/450.
Pursuant to the Law No 61/2012 has been approved DCM No 612/2012, dated 09.05.2012 "On Implementing Provisions of the Law No 61/2012 "On Excise", as amended, by which Albania is using the best practices of French and Italian legislation.
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