Appeals in application of the Customs Code

APPEAL means the right of every individual as well as a legal or natural person to appeal against a decision taken against him by the customs authorities.

When can be appealed a Decision?

Appeals may be lodged against a decision that imposes sanctions by Customs Authorities concerning customs valuation, a disciplinary measure or recruitment procedure (competitions) etc.

How should I proceed to appeal against a decision imposing a fine?

The procedure to appeal against a decision imposing a fine is foreseen in Articles 289 of Customs Code. An economic operator, in order to have a proper appeal procedure, shall take the following steps:

Within 5 days from the notification date of the decision to pay a fine, the economic operator shall submitt a written appeal - request to the Directorate General of Albanian Customs.

• The appeal-request shall contain a detailed description of the event for which the economic operator is complaining. This appeal-request shall include the following:
• Generalities of Economic Operator;
• Subject of the appeal-request;
• Number and date of the decision against which the complain is submitted;
• Generalities of the structure of the Customs Administration that has taken the decision;
• Type of the violations committed  and the referring legal grounds for the decision taken;
• The reasons why the economic operator disagrees with the decision;
• Legal grounds on which the economic operator is based;
• The Correct Address where the economic operator receives the answer of his request. 

ATTENTION!

Based on the Customs Code of the Republic of Albania, in order that the request to be taken into consideration, the economic operator has to pay:

• The total amount of the customs duties legally due;
• An amount equal to 40% of the total amount of the fine (with the condition that in no case shall exceed the total amount of the duties legally due on the goods subject of the violation).  

The request-appeal will not be taken into consideration by the General Directorate of Customs, if the requirements are not met.

In order for your request to be taken into consideration please submit the following documentation:

1. A photocopy of the bank statement which confirms that you have paid.
2. A photocopy of Customs Declaration according to the regime;
3. A photocopy of the invoice;
4. Transport documents;
5. Export declaration;
6. Supply contracts;
7. Quality certificate;
8. Certificate of Tariff Classification by the Customs Laboratory;
9. Other specific documents as required by the case.