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The procedure for processing under customs control shall allow non-Albanian goods to be used in the customs territory of the Republic of Albania in operations which alter the nature or state of goods, without their being subject to import duties or commercial policy measures, and shall allow the products resulting from such operations to be released for free circulation at the rate of import duty appropriate to them. Such products shall be termed processed products.
The list of cases in which the procedure for processing under customs control may be used shall be determined in Annex 41 of the Implementing Provisions of the Customs Code.
Authorization for processing under customs control shall be granted at the request of the person who carries out the processing or arranges for it to be carried out.
Authorization shall be granted only:
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