Albania Customs Management Regulations

This article details Albania's customs management regulations. The Albanian Customs Administration is under the Ministry of Finance and Economy and follows relevant EU customs rules. It refers to the WCO and EU coding systems, with an average import tariff rate in 2021 of 3.6%. It has preferential policies for certain agreements. Albania has an open import and export system with value-added tax and consumption tax for imports. In 2013, an amendment allowed for 24-hour customs clearance services under certain conditions.

The Albanian Customs Administration is under the Ministry of Finance and Economy. In August 1992, Albania joined the World Customs Organization (WCO). The new Albanian Customs Law (Law No. 102/2014), formulated in accordance with the relevant EU customs rules, was promulgated in August 2014. All provisions have come into effect and will be implemented from June 1, 2017.

Albania Customs refers to the World Customs Organization (WCO) Harmonized System Coding and the EU Commodity Coding System. According to the World Trade Organization (WTO), the average import tariff rate in Albania in 2021 was 3.6%, of which agricultural products were 7.7% and non-agricultural products were 3.0%.

Albania implements preferential import tariff policies for the Central European Free Trade Agreement (CEFTA), the European Free Trade Association (EFTA), the EU member states and Turkey, such as zero tariffs on specified industrial products and tariff rates on agricultural products in accordance with relevant agreements.

In order to promote exports and reduce trade deficits, Albania basically implements an open import and export system in line with international rules. In addition to tariffs, imports are also subject to value-added tax, which is generally 20%. Certain goods such as tobacco, alcoholic beverages, fuel, etc. are also subject to consumption tax.

In 2013, the Albanian government amended the "Regulations for the Implementation of the Customs Law", and enterprises can apply to sign an agreement with the Albanian Customs General Administration to obtain 24-hour customs clearance services outside the normal working hours of the customs.