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Customs declaration is the presentation of goods entering or leaving the territory of the Republic of Albania to the customs authorities to carry out the procedures.
Goods which arrive at the customs office or other place designated or approved by the customs authorities shall be presented to customs by the person who brought the goods into the customs territory of the Republic of Albania or, if appropriate, by the person who assumes responsibility for carriage of the goods following such entry:
Goods may, once they have been presented to customs, and with the permission of the customs authorities, be examined or samples may be taken, in order that they may be assigned a customs-approved treatment or use. Such permission shall be granted, on request in writing, to the person authorized to assign the goods such treatment or use.
Any person may appoint a representative in his dealings with the customs authorities to perform the acts and formalities laid down by customs rule. Such representation may be:
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