With the beginning of 2020, there has been an increase in the number of cases for which we have followed appeal procedures against re-valuation with reference prices by customs authorities.
Note: English subtitles are available in video settings.
With the beginning of November, also begins the period of conclusion of the SSAI audits at the customs administration. Based on our experience, some of the SSAI audit conclusions are related to the Tax on Plastics and Packaging (TPP).
To assist Companies that may face unfounded conclusions regarding the application of TPP for plastic packaging not classified in Tariff heading 3923 of the HS, we have attached 2 templates, which may be easily filled in with specific information, as appropriate to the case.
Note: English subtitles are available in video settings.
These were the words addressed to me by a representative of a company facing dispute with customs authorities. I immediately remembered that I had met with the same person a few years ago, to propose customs and excise consulting services. After mentioning the meeting of a few years ago, I was told “I thought everything was under control but apparently we needed customs and excise consultancy”.
Read the material to find out more about the new GDC Instruction regarding the inward processing procedure, changes in regards to the previous instruction, novelties, problems and our comments.
With the entry into force of Law no. 96/2018 dated 3.12.2018 “On some additions and amendments to Law no. 92/2014, On Value Added Tax in the Republic of Albania”, the supply of the service of processing non-Albanian goods, from subcontractors towards the holder of the inward processing procedure authorization, is subject to a VAT rate of 0%.
Explore the material and learn more about the conditions for inclusion of subcontractors in the processing operations of non-Albanian goods and the application of the VAT rate of 0%.
What has changed?
On 3rd of December 2018, Parliament adopted the Law no. 93/2018 “On Some Amendments and Additions to Law No. 9975 dated 28.7.2008 On National Taxes”, which is expected to enter into force on 1 January 2019.
This law changes the taxation scheme, and, expands the category of goods subject to taxation from “plastic packaging” to “plastics and packaging” (Article 1, Law No. 93/2018).