Business > Calculation of Customs duties > Rules of Origin
The Republic of Albania applies its own set of non-preferential rules of origin. Articles 59–62 of Customs Code (Law no. 102, dated 31.7.2014) and articles 98–107 of the Implementing Provisions of the Albanian Customs Code (Decision of the Council of Ministers no. 651 dated 10.11.2017) have the provisions for non-preferential rules of origin.
Determination of non-preferential origin
Products wholly obtained
When only one country is involved in the manufacture of a product, Article 60(1) AL CC applies. This article provides that “goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory”. Article 98 of the IP-ALCC specifies the notion of “goods wholly obtained”. It includes an exhaustive list of goods which shall be considered as wholly obtained in a single country.
Two or more countries are involved in the manufacture of the product
When two or more countries are involved in the manufacture of the product, Article 60(2) ALCC applies. This Article provides that “goods the production of which involves more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture”.
A distinction should be made between products which are included in Annex 22-01 of the Appendix A of the IP-ALCC and those which are not included there.
However, some provisions apply to all products, whether or not included in Annex 22-01:
• Certain working or processes never confer non-preferential origin on a product obtained, even when the rule is fulfilled. These are known as minimal operations (Article 101 IP-ALCC).
• Where the purpose of the processing or working operation carried out in another country or territory is to avoid the application of certain tariff measures, that operation shall be deemed not to be economically justified. In such circumstances, the country of origin is determined by application of the "residual rules" (Article 100 IP-ALCC).
Certificate of origin
The non-preferential origin of the goods is a mandatory element of the declaration for release for free circulation. The declarant is responsible for the correct origin determination of the goods declared for release for free circulation in the Albania.
Proof of origin is all evidence submitted to support the declared origin.
In the Republic of Albania, non-preferential certificates of origin are issued by the Chambers of Commerce and industry, on the basis of a written request from the person concerned.
The certificate of non-preferential origin is issued using the form submitted in accordance with the technical specifications set out in Annex 22-09, of Annex B of the Implementing Provisions of the Customs Code.
When the circumstances justify it, especially when the interested party has a regular export activity, the Chamber of Commerce may decide not to request the submission of a request for any export operation, provided that the provisions in force as regards origin are respected.
When commercial needs are justified, one or more additional copies of the certificate of origin may be issued.