Appeals in application of Law

The appeal and objection of a decision of the customs house shall be submitted to General Director of Customs according to the Excise Law in the Republic of Albania.

• When the decision of the customs house determines an excise duty and a penalty to be paid, the Economic Operator shall, within 30 days from the date of notification of the decision of the Customs house about the debt, lodge a complaint via post office to the Secretariat of the General Directorate Customs.

Attention!

The lodging or the submission of the complaint beyond the 30-day deadline makes the appeal to be considered unacceptable and it is presumed that the economic operator has not exercised the right of appeal provided for by the Law.

Also, in order that the complaint must be accepted and examined, it shall be accompanied by a bank statement confirming the total payment of the excise duties and the Guarantee that must ensure the payment of 100% of the amount of the penalty specified in the decision.

•  The guarantee is valid only when it is issued by the Second Level Banks and must conform to the approved form.