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Research by Country/Region January 19, 2018  
ALBANIA: CUSTOMS, TAXES and DOCUMENTATION REQUIREMENTS for IT PRODUCTS and SERVICES IMPORTS

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A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
YES
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
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B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
All imported IT products require:
Commercial invoice
Certificate of origin
Bank swift
NIPT
Fiscal Code
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C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
As Albania is a member of the Information Technology Agreement, the customs duties on software imports is 0%.

Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
The VAT on software is 20%.
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IMPORTS OF SOFTWARE UPDATES
Please see note at bottom of page
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SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER
Please see note at bottom of page
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SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE
Please see note at bottom of page
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D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS
Please see note at bottom of page
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E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

1. REFURBISHED COMPUTER EQUIPMENT
Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted?
Yes

If so, what are the documentation requirements?
No special requirements

Is special labeling required?
No

What value should be shown on the invoice?
50% of the value of new equipment

How are duties and taxes assessed?
On the value above
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2. USED COMPUTER EQUIPMENT
Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
Same as for refurbished equipment. See answers above.
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3. REPAIRED COMPUTER EQUIPMENT
Please see note at bottom of page
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RESPONSE INFORMATION

This response was prepared by the U.S. Department of Commerce's Central and Eastern Europe Business Information Center (CEEBIC) at the U.S. Embassy in Tirana, Albania in February 2004. Many of Albania's IT laws are still being developed. For further information, please contact:
CEEBIC
Washington, DC
Tel: (202) 482-2645
http://www.mac.doc.gov/ceebic

Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

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