The research aims to conduct a complex analysis of the legal acts and statements in the regulation of customs debt in the Albania Republic legislation. During the research, the following methods were used: the legal analysis, structural, systemic, and functional methods of juristic generalization as well as the comparative method. The research presents a comparative analysis of normative legislations on the reasons for customs debt in the Customs Codex of Albania Republic (CAR) of 1999 and the Customs Codex of Albania Republic (CCAR) of 2014. Especial attention was devoted to the judicial practice analysis of the Higher Court of Albania Republic addressing the customs debts. The most frequent cause of this sphere is related to the causes of customs debt, the relation of the administrative and judicial order of the case investigation on the customs debt as well as reasons for the customs debt and its calculation. The research stated that administrative orders of implementation concerning the Albania customs workers also have several issues. Due to the immense number of issues, caused by the definitions and enforcement of Albanian customs law during the court case review related to the customs debt, the authors suggest developing a respective law enforcement norm on the level of practice generalization of the Higher Court of Albania Republic and formed separate recommendations on its content, which determines the practical value of the research.

Highlights

• The research relevance is predefined by the necessity to properly comprehend the normative basis of law enforcement on the customs debt as the incorrect implementation of law statements may cause major unlawful debts as customs fares as well as insufficient income of the taxes to the treasury.