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Excise > Approved Depositor or Consignee >

Obligations of the approved depositor

The approved depositor, who is equipped with an excise authorization, has the following obligations:

  • provide a guarantee in order to cover the potential risk of production, processing or holding of excise goods;
  • to keep the records and accounting of stock and movement of the excise goods for each fiscal warehouse;
  • to meet the requirements of customs authorities for electronic data exchange;
  • to meet all requirements defined by the Customs Administration to enable the fiscal warehouse supervision;
  • to enable the customs authorities, upon first request, to control the goods and documents;
  • to provide to the customs authorities the appropriate premises for the customs office with the necessary equipment and to afford the costs of their operation;
  • to bear the costs of the controls carried out on his request after the official working hours of the customs office;
  • to declare the type of production process to be carried out and the production technology cards.

Auxiliary documents

  • Aneksi 11 te Autorizimet 
  • Neni 20 i ligjit 
  • Neni 51 Procedura per Autorizim 

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