The importance of customs legislation is not only in the financial aspect, but also in the aspect of national and international security. Albanian Customs Code, (The Code) has been in the most part harmonized with the European Union Customs Code (UCC).It is important to underline that some of the provisions have been adapted to national legislation and to national trade development. Even in the EU, member states have harmonized customs legislation, but the enforcement, including supervision, control, investigation, prosecution and application of customs sanctions remains in the will of Member States. The interpretation of the customs rules may vary between countries and the practical application differs, based upon historically developed national principles, habits and local guidelines. That’s why customs legislation may remain significantly fragmented along states, which in many cases can create additional costs for economic operators and consumers. Albania, in order to approach and modernize the customs legislation and align it with the UCC, has adopted Law no. 102/2014 “Albanian Custom Code”. From 1st of June 2017, the Code is totally into force with all the provisions that are compatible and partially compatible to the UCC, based on the specified characteristics listed above. Sanctions for custom infringements currently remain a national matter. These sanctioning systems are based upon national legislation, national policies and legal culture with respect to controls, prosecution and sanctions.
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