Customs Tariffs in Albania (Drejtoria e Pergjithshme e Doganave)
Customs clearance in Albania is administered by the General Directorate of Customs (DPD) under the Customs Code of the Republic of Albania:
- Stabilisation and Association Agreement (SAA) with the EU: Industrial goods originating from the European Union enter Albania with 0% customs duties upon presentation of a valid EUR.1 certificate or invoice declaration.
- Most Favoured Nation (MFN) Tariffs: Imports from non-treaty third countries are taxed at standard ad valorem rates: 0%, 2%, 5%, 6%, 10%, or 15% based on the Combined Nomenclature tariff code.
- Import TVSH: Flat 20.0% levied on CIF customs valuation plus customs duties and excise.
- Customs Formalities Fee: Standard declaration electronic processing and scanning fee (approx. 1,000–3,000 ALL).
Statutory Regulatory Framework: Compliant with Law No. 29/2023 on Income Tax, Labor Code of the Republic of Albania, Law No. 7703 on Social Insurance (ISSH), and regulatory instructions issued by the General Directorate of Taxes (DPT) and Energy Regulatory Authority (ERE).