Customs Warehousing

Until they are assigned a customs-approved treatment or use, goods presented to customs shall, following such presentation, have the status of goods in temporary storage. These goods must be accompanied by a summary declaration that must be lodged within the defined deadlines.

The customs warehousing procedure shall allow the storage in a customs warehouses of the: non-Albanian goods, without such goods being subject to import duties or commercial policy measures; and Albanian goods, where legislation governing specific fields provides that their being placed in a customs warehouse shall attract the application of measures normally attaching to the export of such goods.

Use of the customs warehouse shall be subject to the issue of an authorization by the customs authorities when the following conditions are fulfilled:

• fulfilling the obligations that arise from the storage of goods covered by the customs warehousing procedure;
• when the customs authorities can supervise and control the regime.

List of documents for application for authorization:

1. The application for authorisation shall be submitted to the supervising customs office and it shall include:
2. The application form according to Annex 1 (Annex 26).
3. NIPT certificate (notarized copy).
4. Status of the company and act of foundation.
5. Certificate of criminal records proving that the entity, administrator or general director are not subject to criminal precedents and the company is under liquidation process.
6. Planimeter of premises planned for the customs warehousing procedure accompanied by photo for each plan both inside and outside.
7. Calibration act of containers in cases of fluids or bulk materials.
8. Proof of ownership or leasing contract of the premises to be used.
9. A minimum of 2-year economic report showing the economic need of the company to use the customs warehousing regime (cccording to the form of Annex 2).
10. Certificate by the Tax Office that is in charge of the company on any unpaid duties.

The documentation shall be submitted to the customs office which will supervise this regime.

Explanation: The application for authorisation shall be submitted to the supervising customs office.