What is the active processing regime, customs meaning, and other definitions?

The active processing regime is a customs regime that allows non-Albanian and Albanian goods to be used in Albanian customs territory for one or more processing operations, intended to be re-exported from that customs territory in the form of compensating products, without being subject to:

• import obligation;
• other payments, in accordance with the provisions of the applicable regulations in force;
• trade policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Republic of Albania.

The Active Processing Regime essentially involves exporting labor, technology, and other economic factors that directly carry out simple or final transformation into finished goods, to be used as products in other processing or assembly operations, or for consumption.

Also, this regime applies to goods intended to undergo operations that ensure their compliance with the technical requirements for their release for free circulation.

The use of this economic customs regime is conditioned on the issuance of authorization by the competent customs authorities.

The granting of authorization is determined by the specific conditions that govern this regime:

• It is granted to persons who are established in the customs territory of the Republic of Albania;
• when the persons provide all necessary guarantees for the performance of the operations;
• where customs authorities may supervise and control the regime.
• when, in cases of the emergence of a customs debt or other charges on goods placed under a special regime, they provide a guarantee in accordance with Article 84;
• The authorization is granted to persons who use the goods or assume responsibility for their use, or to persons who carry out processing operations on the goods or assume responsibility for carrying them out.

The procedure for obtaining authorization from the General Directorate of Customs continues by submitting the following documentation:

1. Request based on Annex 8, Appendix C of the Implementing Provisions
2. The company's order contract with foreign firms for the processing of goods.
3. Statement by the company regarding the economic effects that will result from the use of the authorization.
4. In cases where goods are imported that, by their nature or due to the technological process applied, are partially or completely lost, a technological card is submitted, along with the method used to determine the utilization coefficient.
5. In cases where one or more operators are anticipated, the agreement or agreements between the operators and the applicant for authorization, as well as the operator's fiscal identity, the operator's declaration on the location of the premises where the processing will take place, and its availability for inspection by the customs authority at any time, must be submitted.
6. In cases where the customs offices for admission, supervision, and closure of the regime are required to be different, a company statement supporting the sound economic rationale.

Legal basis:

Law No. 102/2014, dated July 31, 2014, “Customs Code of the Republic of Albania,” Articles 191 to 202, 228 to 231.

Obtaining authorization

The electronic service “Authorization for active processing regime”Allows the importation of non-Albanian goods to undergo one or more processing operations, without payment of customs duties, other charges, or trade policy measures, provided they do not impede entry into or exit from the Republic of Albania.

After the application, the subject is notified by email of the authorization's approval, along with the electronically signed authorization document.

Legal basis:
Articles 191 to 202 and 228 to 231 of Customs Code No. 102/2014 and Articles 529 to 565 and 687 to 690 of Government Decree No. 651 of November 10, 2017, Implementing Provisions of the Customs Code.

Necessary documentation

Documents that the applicant must upload:

First-time authorization

1. Contract with the ordering company
2. Statement on the economic impact of authorization
3. Technology card.

For a subsequent authorization

1. Contract with the ordering company;
2. Summary minutes, Annex 1;
3. Copy of the previous authorization.

Steps of the procedure

• Register your business on the e-Albania portal.;
• Choose the service “Authorization for active processing regime“Albanian to English;
• Click the “Use” button.;
• Complete the electronic form with the necessary information, attaching the required documents.;
• Click the “Send” button.;
• The submitted form is presented to the Customs Procedures and Regimes Sector and is reviewed by the relevant specialist.;
• If the necessary conditions for obtaining authorization are not met and it is denied, the specialist drafts the document explaining the reasons for refusal and forwards it for approval to the sector head/Director of the Directorate/Deputy Director.Director General. You will be notified by email of the approved document stating the reason for refusal;
• If the necessary conditions for obtaining the authorization are met and it is accepted, the specialist prepares the authorization and forwards it for approval to the sector head/Director of the Directorate/Deputy Director General. After the Deputy Director General for active processing regimes approves the authorization, the specialist who prepared it updates it in the system ‘Asycuda World‘You will be notified by email of the authorization's approval, along with the electronically signed authorization document.

Necessary time for receiving the service

From 1 to 28 business days

Validity period

From 1 to 5 years

Costs

Free of charge

More

For any question or uncertainty about the use of the service you can contact at the address [email protected]