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Business > Customs Procedures > Processing under Customs control

Processing under customs control

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:

  • to persons established in the Republic of Albania;
  • where the import goods can be identified in the processed products;
  • cases where the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure;
  • where use of the procedure cannot result in circumvention of the effect of the rules concerning origin and quantitative restrictions applicable to the imported goods;
  • where the necessary conditions for the procedure to help create or maintain a processing activity in the Republic of Albania without adversely affecting the essential interests of Albanian producers of similar goods (economic conditions) are fulfilled.

Auxiliary documents

  • Aneksi 28 AUTORIZIM PER PERDORIMIN E RREGJIMIT TE PERPUNIMIT NEN KONTROLL DOGANOR 
  • Perpunimi_nen_kontrollin_doganes-DZ 
  • Aneksi 41 VKM 205 LISTE E OPERACIONEVE TE PERPUNIMIT TE PERMENDURA NE NENIN 327.PDF 

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