Albania’s Customs Administration has published the “Customs Valuation Manual”, a practical guide designed to standardize procedures and ensure the consistent application of rules for determining the value of goods for customs purposes.
The manual brings together the relevant legal framework and customs valuation methods. It also addresses issues that customs officials encounter in their daily work, providing explanations, concrete examples, checklists and methodological recommendations.
According to the Customs Administration, accurately determining the value of goods plays an important role in customs procedures. It directly affects the correct application of customs duties and helps ensure equal treatment for economic operators.
The manual places particular emphasis on analyzing and verifying declared values, supporting documentation and other elements that customs officials must consider during the valuation process. It also provides guidance for specific cases, as well as standards for documentation and administrative decision-making.
The Customs Administration expects the standardization of practices and consistent interpretation of rules to increase transparency and legal certainty in its relations with economic operators. The approach should also help prevent arbitrary practices and support fair competition.
The manual draws on Albanian legislation, the World Trade Organization’s Agreement on Customs Valuation, the European Union Customs Code, and the practices of the European Commission and the World Customs Organization.
The document also supports Albania’s efforts to align its customs valuation practices with European and international standards.
The Customs Administration stresses that the manual serves an explanatory and practical purpose. The Customs Code and its implementing provisions remain the legal basis for customs valuation and must be consulted in every case.
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