Procedures for issuing a fiscal warehouse authorization

The production, processing and keeping of excise goods under duties suspension regime are carried out in a fiscal warehouse. 

"Fiscal warehouse" means a facility, clearly separated from other premises, where the excise goods are produced, processed, held, received or dispatched under a duty suspension arrangement by an authorized warehousekeeper, in the course of his business, under conditions laid down by the customs authorities.

“Approved Depositor” means a natural or legal person authorized by the customs authorities, in the course of his business and under the conditions fixed by those authorities, to receive excise goods moving under a duty suspension arrangement in a fiscal warehouse.

In order to be equipped with a Authorization for a fiscal warehouse, the Operator must complete the Application Form (Annex 11) which shall be submitted to competent customs office of the place where the warehouse for production, processing or storage/depositing of excise products is located.

The following documents shall be attached to the Application:

• A copy of the permission or license issued by the National Licensing Center (NLC) if the subject which will exercise the activity must be equipped with a license or permission provided for in the Annex to the Law on Licenses, Authorizations and Permissions in the Republic of Albania.
  Fiscal Warehouses, which until the date of entry into force of this decision did not have the obligation to deposit the NLC document, have six months from the date of entry into force of this decision to submit the NCL document at the supervising customs office.
• Proxy from the legal representative for taking over company's responsibilities for cases which are not specified in the National Registration Center (NRC).
• Criminal record ceritificate of the company representative/administrator and the shareholders of the company.
• Plan of the premises for fiscal warehouse accompanied by photo for each plan, both inside and outside.
•  Plan and description of various installations that will be part of the fiscal warehouse (installations, deposits, reservoirs, pipes, etc.).
• Container calibration act (deposits, etc.) from General Directorate of Metrology (GDM) in case of liquid or bulk depositing. In cases where the receipt of the calibration certificate is in process, it shall be submitted the application request accompanied by calibration certificates available at the time of production/import.
• Relevant certifications for measuring instruments and measuring devices from GDM.
• Declaration on the nature and tariff position of products that are expected, delivered and stored and raw materials and produced products in the case of production warehouses.
• Technology card with working parameters, raw materials and final products obtained according to previously defined standards.
• Estimate of the quantities of excise products produced, processed and stored for a specified period (annual or seasonal).
• Guarantee Document.
• Information on the accounting system used by the company, as well as the internal control measures and the control methods it uses.
• Confirmation that the company has no unpaid obligations to the Customs Administration at the moment of application.

Fiscal warehouse authorization procedure

• The application for authorization is reviewed and approved by the territorially competent customs office.
• After approving the application, the Customs office forwards to the GDC the complete file submitted by the applicant, keeping a copy of it too, and accompanying it with its official opinion regarding the request and the possibility of supervising the fiscal warehouse control.
• If all the requirements are met, the respective authorization is issued after the specific fiscal codes are generated in the information system according to the model in Annex 12. The Authorization is issued without a time limit.