The Supreme State Audit Office (SSA) has found a number of problems in the General Directorate of Customs, highlighting shortcomings in revenue collection, control of goods and implementation of procedures.
According to the audit for 2024, customs revenues have resulted lower than planned, mainly due to non-realization from VAT on imports, excise duties, mineral royalties and customs duties.
According to the report, the main concern is related to the way goods are controlled and verified. In some cases, import and export documentation has been incomplete, lacking certificates of origin or detailed information about the goods, such as the tariff code and technical characteristics. This has led to difficulties in accurately calculating taxes.
The audit also found cases of incorrect declarations for goods, including products such as milk, fuels and other materials, where payments did not match the actual classification. In some cases, laboratory analyses to verify the composition and quality of the goods were also lacking.
Problems have also been found with VAT exemptions. According to the SAI, authorizations were granted without complete documentation, without on-site verifications, and without clear evidence of the investments that justify these exemptions.
From these shortcomings, the audit has identified missing revenues in the state budget and negative effects on the administration of public funds in the total value of 5.72 billion lek. In addition, 1.88 million lek of missing revenues from errors in the calculation of obligations and fines have been identified.
Weaknesses have also been identified in the fight against smuggling. Controls have not always been accompanied by full punitive measures, while some violations have been treated as negligence, reducing their effect.
In the customs branches, the situation is similar. In Durrës, violations with a negative financial effect of 1.79 billion lek have been found, while in Rinas about 46.7 million lek. The problems are related to the incorrect classification of goods, incorrect calculation of taxes and the lack of full control, the report concludes./ekofin.al/
