Customs Valuation

Customs valuation is the Customs procedure used to determine the value of imported goods.

• The Customs Valuation Procedure should ensure a fair, impartial and uniform system, excluding the use of arbitrary, fictitious and ungrounded Customs values.
• The Customs Valuation Procedure should be based on simple, clear and fair criteria in accordance with commercial practices.

The aim of determining the Customs Value 

Fiscal Aim: Determining the value of imported goods is necessary and essential for the calculation of "ad valorem" Customs duties.

Economic Aim: To produce statistical import/export data in value.

The legal procedure on Goods Valuation for Customs purposes in the Republic of Albania is in full compliance with the International Standarts in particular with Article 7 of the General Agreement on Tariffs and Trade (GATT Agreement).

Customs Valuation Procedure

All goods imported into the Customs territory of the Republic of Albania shall be evaluated in accordance with one of the following six methods:

1. Transaction Value

The transaction value is the price actually paid or payable for the goods when sold for export to the customs territory of the Republic of Albania, adjusted, where necessary.

2. Transaction value of identical goods 

The transaction value of identical goods sold for export to the Republic of Albania and exported at or about the same time as the goods being valued.

3. Transaction value of similar goods

The transaction value of similar goods sold for export to the Republic of Albania and exported at or about the same time as the goods being valued.

4. The deductive value method 

The value based on the unit price at which the imported goods for identical or similar imported goods are sold within the Republic of Albania in the greatest aggregate quantity to persons not related to the sellers.

5.The computed value method

The computed value method, which is the mos difficult one, consists of the sum of the cost or value of materials and fabrication or other processing employed in producing the imported goods and an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Republic of Albania.

6. Available Data File

Where the customs value of imported goods may not be determined according to the above mentione methods, it shall be determined on the basis of data available in the Republic of Albania.