Personal property acquired by inheritance, by a natural person having his normal place of residence in the customs territory of the Republic of Albania shall be admitted free of import duties.
Criteria to benefit exemption:
All the legal and natural persons engaged in a non-profit making activity who are established in the customs territory of the Republic of Albania.
Time-terms:
Relief shall be granted only for personal property entered for free circulation not later than two years from the date on which the person concerned becomes entitled to the property (final settlement of the inheritance).
Conditions:
The personal property may be imported in several separate consignments within the period referred above.
No relief shall be granted for:
a) alcoholic products;
b) tobacco and tobacco products;
c) commercial means of transport;
ç) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;
d) stocks of raw materials and finished or semi-finished products;
dh) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
