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Kjo nnkupton nj humbje prej m shum se 325 miliard $ - llogaritur me shifrn e ult prej 2.5% (Trade Facilitation  Impact and Potential Gains, National Board of Trade, Sweeden, 2004) Lehtsimi tregtis do t rriste tregtin globale me 377 miliard $: ku vetm procedurat doganore do t kontribuonin me 9% (World Bank, Global Economic Prospects, 2004: Realizing the Promise of Doha Agenda. Ekonomia shqiptare mund t prfitonte 100  200 milion $ nga thjeshtimi procedurave doganore (deadweight loss) hVZZ yS `h   W    R     G+Zinxhiri i masave t lehtsimit t tregtis,,$l  HSistemi doganor n Shqipri:HBProceset reformuese dhe mbshtetja ndrkombtare (CAM-A; TTSF;etj) Disa efekte t matura: ulje e kohs s pritjes s ngarkesave; Prdorimi teknologjive t informacionit; etj. Defekte t konstatuara nga studime dhe raporte ndrkombtare: Vlersimi doganor Procedurat e tranzitimit; Magazinat doganore; Sistemi apelimit; l\PUP>PSPP\U>T                I1Gjetjet kryesore t studimit: Koha e zhdoganimit22$l OKoha mesatare e zhdoganimit ka rn n 1.9 dit (nga 5.3 q sht raportuar n studimin e FIAS-2003). Kjo sht nj shifr e krahasueshme me vendet e tjera m t prparuara t rajonit; Arsyet: futja n zbatim e sistemit ASYCUDA Praktikat m t mira ndrkombtare (vendet e zhvilluara) kan arritur ta shkurtojn kohn deri n 5.6 or6P0$k        J%Lehtsimi krkesave pr dokumentacion&&$H   58% e t intervistuarve pohojn se kto krkesa jan shtuar dhe komplikuar; Po sipas gjykimit t biznesit, ndrsa krkesat pr dokumentacion dhe procedurat doganore duken gati njlloj eficiente me vendet e rajonit, n raport me vendet e BE-s duke se ineficiencat jan m t mdha. ~     K$Transparenca dhe etika e komunikimit%%&H  Prdorimi dhe pasurimi i web si mjet pr dhnie informacioni; Sjellje e dobt dhe mungesa n etikn e komunikimit midis npunseve t doganave dhe biznesit; Krijim hapsirash pr praktika abuzive/korruptive $     LDRndsia e prirjeve korruptive si faktor q rrit koston e biznesit 2E"B"$#$DMVlersimi doganor$ Legjislacioni shqiptar dhe krkesat e nenit VII t GATT: mbi bazn e faturs s blerjes; mimit t mallrave identik ose t ngjashm; vlers s llogaritur t mallit; mimeve t referencs. 99    ,NRezultat e intervistimit: $ O6Zhdoganimi me mimet e referencs: mbi 70% e importeve77(Z   PMagazinat doganore$ Legjislacion prgjithsisht i harmonizuar; Krkesat e legjislacionit respektojn krkesat e praktikave m t mira lidhur me magazinat doganore; Kushtet e marrjes s autorizimit pr operimin e magazins doganore jan t zhvilluara n mnyr t detajuar n aktet normative; megjithat nuk ekzistojn mekanizma detyrues pr (mos)respektimin e afateve Nga pikpamja ligjore, dy mungesa t evidentuara jan: Klauzola pr prishjen e mallrave gjat kohs s qndrimit n regjimin e magazins doganore; Procedurat e mbylljes s magazins doganore FZZZ                 QKonkluzione dhe rekomandime6  lKonsiderimin e mundsis s hartimit t nj Kodi t ri Doganor duke iu prmbajtur draftit t kodit t ri t BE-s q sht n fazn e prgatitjes dhe diskutimeve. Kodi doganor aktual dhe dispozitat e tij zbatuese mund t shtohen dhe prmirsohen n drejtimet e vlersimit doganor, regjimit t tranzitimit, sistemit t apelimit dhe regjimit t magazinave doganore mmP RR.Procedurat e zhdoganimit dhe vlersimi doganor//!Z    Zbatimi rekomandimeve t UN/ECE pr masat pr lehtsimin e tregtis dhe t sugjeruara nga raporti i FIAS (2003); Thellimi i informatizimit t sistemit doganor dhe zbatimi i metodave t vlersimit t rriskut n kontrollin doganor; T zhvillohet mnyra e aplikimit on-line pr zhdoganimet &!Zd         SN nivelin operacional:6 Fuqizimi rregullores s etiks dhe rregullave t sjelljes n raport me sektorin privat  promovimi i tyre nprmjet botimit t  Karts s Shrbimit t Klientit ; Zhvillimi burimeve njerzore nprmjet trajnimeve dhe sistemeve motivuese n raport me rezultatet e tjera, prve trajtimeve t kontrabands; Prdorimi internetit dhe pyetsorve n grumbullimin e monitorimin e puns s administrats doganore Zhvillimi mekanizmave m eficiente t konsultimeve me sektorin privat; Aktivizimi dhe/ose lehtsimi i sektorit jo-qeveritar dhe grupeve t tjera n monitorimin e puns s administratsOZO                             3!Tranziti: Vshtrim n tre rrafshe""Z\Rrafshi i biznesit Rrafshi i administrats doganore Rrafshi i praktikave m t mira botrore  4RRAFSHI I BIZNESIT *#{ 74% shprehen se proedurat nuk kan ndryshuar ose jan vshtirsuar kundrejt vitit t kaluar M t paknaqurit: kompanit e transportit 70% e t intervistuarve n dogann e Tirans shprehen pr proedura t njjta ose t prmirsuara n raport me nj vit m par 71% e operatorve n dogann e Durrsit i vlersojn proedurat e tranzitit t vshtirsuara me nj vit m par $Z{Z|z              -* - T intervistuar n rajonin Tiran-Durrs..b  7RRAFSHI I BIZNESIT *#58% e t intervistuarve t paknaqur me kohn dhe proedurn e kthimit t garancis M t paknaqur paraqiten agjencit doganore Masa e garancis prcaktohet n shumicn e rasteve nga historiku i rregullsis s operatorit            5 RRAFSHI I ADMINISTRATS DOGANORE0!!"! !Rregullim ligjor i ksaj proedure konform parimeve ndrkombtare Mangsi t dispozitave t posame pr aspekte t caktuara t proedurs s tranzitit Rishikime t neneve egzistuese nn dritn e lehtsimit t tregtis Struktura komplementare t administrats doganore n harmoni me lehtsimin e tregtis Prdorim i pjesshm i sistemit t automatizuar dhe mungesa n infrastruktur Zbatime jo korrekte t kuadrit ligjor B#33f              U 0#AU 0MdU 0U 0U 0d~U 068RRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: KUADRI LIGJORt9" "  "ˣ1Konform nenit 5 t GATT I prafruar me Kodin Doganor Evropian E reja e draftit t ri t Kodit Doganor Evropian: lvizjet tranzit t pakove postare t rregulluara nga UPU  8?RRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: DISPOZITA T POSAME@" "  " ˣ1&ˣ1  ˣ1$&$ˣ1((ˣ1Dispozita t posame pr TIR dhe ATA Carnet (nenet 451-461 t Dispozitave Zbatuese t BE) Dispozita t posame pr multimodalitetin e transportit (nenet 443-450 t Dispozitave Zbatuese t BE)&:33z        9>RRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: RISHIKIME T NENEVE?" "  " ˣ1&ˣ1  ˣ1Jdo lloj dokumenti tregtar n pikn e hyrjes: Standarti 6, Aneksi E i Protokollit t Kyotos prkundrejt Udhzimit 11 t Ministris s Financave t RSH, 25.5.2004, paragrafi A2 Njoftimi i menjhershm i zyrs s destinacionit drguar zyrs nisse: Neni 356, paragrafi 3 i DZKD t BE prkundrejt Nenit 198, paragrafi 3 i DZKD shqiptar Mosgjobitje e operatorit n rast se itinerari dhe koha e paraqitjes nuk jan respektuar, por ngarkesa figuron e paprekur: Neni 230 i DZKD t BE dhe rekomandimi 25 I Aneksit E t Protokollit t Kyotos prkundrejt asnj parashikimi n aktet ligjore t RSHnK,FWy                         ; BRRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: STRUKTURA KOMPLEMENTAREtC" "  "ˣ1\Proedurat e policis hetimore t njohin avantazhet e ofruara nga sistemi ASYCUDA Lehtsimi i tregtis nuk do t thot ulje e kontrollit t cilsis nga organet prkatse pr mallrat q importohen n vend Regjistrimi i nj NIPT-i pr do biznes nga ana e administrats tatimore lehtson kontrollin dhe manaxhimin e riskut pr administratn doganore]]            < GRRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: INVESTIMET N INFRASTRUKTURH" "  " ˣ1&ˣ1  ˣ1$&$ˣ1Prioriteti n prfundimin e instalimit t sistemit ASYCUDA + Parashikimi i fondeve t mirmbajtjes s tij + trainimi i burimeve njerzore n prdorimin me efienc t tij Investime n terminalet pr mjetet e tranzitit dhe n asete t tjera fizike t nevojshme pr zbatimin me korrektes t proedurs s tranzitit Organizimi i posteve t puns s nnpunsve t dogans n tryeza t njpasnjshme n t njjtn sall Z                 :>RRAFSHI I PRAKTIKAVE M T MIRA BOTRORE: ZBATIME JO-KORREKTEt?" "  "ˣ1QDy garanci t krkuara pr TIR Carnet, bie ndesh me Konventn Ndrkombtare TIR (PR   TApelimi dhe Shkeljet doganoreHNenet 18-20 t Kodit Doganor t RSH Pjesa VIII e Kodit Doganor t RSH: Shkeljet administrative dhe kontrabanda Sanksionet dhe procedurat prkatse VKM pr Dispozitat Zbatuese t Kodit Doganor t RSH ??-Bosh pr pjesn VIII dhe ApeliminbHL " " YHLY        UApelimi dhe shkeljet doganoreHKto pjes t Kodit vuajn nga: Mos plotsimi i tyre me ligje dhe akte t tjera shtes Paqartsia pr t realizuar t drejtn e ankimit Mosprputhshmria me ligje t tjera t brendshme Rreth 36% e biznesit t intervistuar jan t paknaqur pr kto pjes t Kodit.        VApelimi dhe shkeljet doganoreHNenet 18 deri 20- E drejta e apelimit pr vendime q jepen, anullohen dhe revokohen nga autoritetet doganore Mangsit konsistojn n: Mungesa e nj seksioni t veant pr apelimin; Nenet 18-20 jan formuluar n mnyr t paqart pr t aplikuar kt t drejt. 33% e t intervistuarve tregojn q nuk jan gjithmon t njohur me kt mundsi Nuk bhen njoftime me shkrim pr vendimet e marra dhe nuk prcaktohen procedurat e mtejshme pr ankimimin e shtjes. Rreth 71% e bizneseve t intervistuar theksojn se nuk njoftohen me shkrim pr vendimet e dhna nga autoriteti doganor Ankimimi i shtjes pran Drejtorit t Prgjithshm t Doganave- nevojitet ngritja e strukturave prkatse Mungon n mnyr t shprehur mundsia e apelimit t shtjes n gjykat Ps " P" PP" Ps                       W Apelimi dhe shkeljet doganoreHNeni 289-Shlyerja e Borxhit Doganor dhe mundsia e apelimit Problemet qndrojn n: Terminologjia e prdorur-  Person i akuzuar Pagimi i 40% t gjobs pr ankimin n rrug administrative dhe 60% t gjobs n rrug gjyqsore- detyrim shum i lart pr biznesin Rreth 80% e biznesit mendon se ky detyrim sht shum pengues0U " U     X!Apelimi dhe shkeljet doganoreHuNeni 256-Prkufizimi i Kundravajtjeve administrative dhe i kontrabands Problemet qndrojn n: Mos prputhshmrin e prkufizimit t kundravajtjeve me Kodin e Kundravajtjeve Administrative Procedimi i Kontrabands i paqart sipas neneve t Kodit Doganor t RSH Parashiki i dminit t kontrabands n rrug gjyqsore dhe administrative-shkelje e parimeve t s drejts HPPPP " P" Pa           Y"+Apelimi dhe Shkeljet Doganore: Rekomandime ,, Z  Pr apelimin duhet parashikuar nj seksion i veant brenda pjess s t drejtave dhe detyrimeve pr palt t parashikuar nga ky Kod Duhen hartuar formate tip pr dhnien e vendime nga ana e autoriteteve doganore ku prve pjess arsyetuese pr dhnien e vendimit t parashikohet dhe procedura e apelimit me afatet dhe organet prkatse Pjesa e shkeljeve duhet ri-formuluar dhe s pari duhet br ndarja e kontrabands nga shkeljet admistrative Pjesa e shkeljeve administrative duhet t prmbaj dispozitat konkrete q prbjn shkelje, gjobat prkatse dhe organin kompetent pr dhnin e vendimeve- n do rast t prcaktohet mundsia e apelimit 2PPP                  Z#Apelimi dhe Shkeljet DoganoreHKontrabanda duhet t kaloj ose n Kod Penal ose n ligj t veant. 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