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The temporary admission procedure shall allow the use in the customs territory of the Republic of Albania, with total or partial relief from import duties and without their being subject to commercial policy measures, of non-Albanian goods intended for re-export without having undergone any change except normal depreciation due to the use made of them.
Authorization for temporary importation shall be granted at the request of the person who uses the goods or arranges for them to be used, without prejudice to the following conditions:
The customs authorities shall refuse to authorize use of the temporary admission procedure where it is impossible to ensure that the import goods may be identified. However, the customs authorities may authorize use of the temporary importation procedure without ensuring that the goods may be identified where, in view of the nature of the goods or of the operations to be carried out, the absence of identification measures is not liable to give rise to any abuse of the procedure.
The customs authorities shall determine the period within which import goods must have been re-exported or assigned a new customs-approved treatment or use. Such period must be long enough for the objective of authorized use to be achieved.
The period during which goods may remain under the temporary admission procedure shall be 12 months. The customs authorities may, at a duly substantiated request of the person concerned, extend the period for a maximum period of another 12 months in order to permit the authorized use.
The temporary admission procedure with total relief from import duties is an economic regime that facilitates and performs certain operations by Albanian companies using non-Albanian goods intended for their re-exportation after the completion of the purpose for which they were authorized.
Use of the temporary admission procedure with partial relief from import duties shall be granted in respect of goods which, while remaining the property of a person established in a foreign country, do not fulfill all the conditions provided for therein for the grant of temporary admission with total relief.
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