Fiscal facilities

Excise legislation has foreseen the cases where the operators may benefit from excise tax relief or differentiated excise duties rates.

Fiscal facilities include the following cases:

1. Differentiation of excise

A. In import

In the case of import of products subject to excise duty, the level of taxation of which according to the Annex 1 depends on the actual production quantity of the previous calendar year, the importers must submit to the Excise Department at the General Directorate of Customs (GDC) a document declaring the quantity of the production company of this category/product type  

Në rastin e importit të produkteve që u nënshtrohen akcizës, niveli i taksimit të të cilave sipas shtojcës 1 bashkëlidhur, varet nga sasia e prodhimit faktik të vitit të mëparshëm kalendarik, importuesit duhet të paraqesin pranë Departamentit të Akcizës në Drejtorinë e Përgjithshme të Doganave (DPD), një dokument me të cilin të deklarojë sasinë e prodhimit të kompanisë prodhuese të kësaj kategorie/lloj produkti.

To benefit from the differentiated level of excise duty, the parties conecerned apply to the GDC by submitting:

1. Written request
2. Declaration of production canteen
3. A document certified by the supervising fiscal authority which must at the same time fulfill the following conditions:

To be issued by the producing company about the category/type of imported product, regardless of the exporting country;

• To be certified/approved by the supervising fiscal authority of the producer in the respective country;
• To show the actual amount of total production of the previous year not only for the brand and type of packaging of the product being imported but for the total of all brands and products of the same category/type produced by the manufacturing company and regardless the type of packaging.

B) For domestic production:

The document submitted by the Excise Operator in GDC in order to be qualified for differentiated excise duty should be issued by the supervising customs office by determining the level of production of the previous year.
The company must submit:

• Request;
• Declaration of canteen on annual production level;
• Certification by the Supervising Customs Office for the level of production of the previous year.

 2. The Exemption on Import for the fuel purchased by the accredited diplomatic corps under the principle of reciprocity and supervised by the State Protocol is carried out at GDC by submitting the following documents:

• Verbal note from the State Protocol
• Form according to Annex No 1
• Supply contract between the Supply Company and the Embassy.