|The customs value of imported goods shall be the transaction value,|
which is the price actually paid or payable for the goods when sold for export to the customs territory of the Republic of Albania,
adjusted, where necessary
(Scope of this chapter)
The provisions of this Chapter shall determine the customs value for the purposes of applying the Customs Tariff of the Republic of Albania and non-tariff measures laid down by other provisions governing specific fields related to trade of goods.
54.1. In applying the provisions of Articles 27, 33 to 40 of the Code and those of this Title, customs authorities shall comply with the provisions set out in Annex 6. The provisions as set out in the first column of Annex 6 shall be applied in the light of the interpretative note appearing in the second column.
54.2. If it is necessary to make reference to generally accepted accounting principles in determining the customs value, the provisions of Annex 7 shall apply.