Outward Processing

The outward processing procedure shall allow Albanian goods to be exported temporarily from the customs territory of the Republic of Albania in order to undergo processing operations and the products resulting from those operations to be released for free circulation with total or partial relief from import duties.

Temporary exportation of Albanian goods shall entail the application of export duties, commercial policy measures and other formalities for the exit of Albanian goods from the customs territory of the Republic of Albania.

The outward processing procedure shall not be open to Albanian goods:

• whose export gives rise to repayment or remission of import duties;
• which, prior to export, were released for free circulation with total relief from import duties by virtue of end use, for as long as the conditions for granting such relief continue to apply;
• whose export gives rise to the granting of export refunds or financial advantages given in this case.

Granting of and Authorization:

Authorization to use the outward processing procedure shall be issued at the request of the person who arranges for the processing operations to be carried out.

Authorization to use the outward processing procedure may be granted to another person in respect of goods of Albanian origin, where the processing operation consists in incorporating those goods into goods obtained outside the customs territory of the Republic of Albania and imported as compensating products, provided that the use of the procedure helps to promote the sale of export goods without adversely affecting the essential interests of Albanian producers of products identical or similar to the imported compensating products.

Authorization shall be granted only:

• to persons established in the Republic of Albania;
• where it is considered that it will be possible to establish that the compensating products have resulted from processing of the temporary export goods;
• where authorization to use the outward processing procedure is not liable seriously to harm the essential interests of Albanian producers and processors (economic conditions).

Time-terms:

The customs authorities shall specify the period within which the compensating products must be re-imported into the customs territory of the Republic of Albania. They may extend that period on submission of a duly substantiated request by the holder of the authorization.