It is registered
Ministry of Justice
Republic of Moldova
On September 24, 2019 No. 1490
of September 4, 2019 No. 408
About approval of the Instruction about procedure for periodic declaration of goods, exported by economic agents by means of the international mailings
According to Art. provisions 12, 174, 183 Customs codes of the Republic of Moldova No. 1149-XIV of 20.07.2000 (The official monitor of the Republic of Moldova, 2000, No. 160-162/1201), Items 7, 8 Regulations on the organization and functioning of Customs Service, approved by the Order of the Government No. 4 of 2.01.2007 (The official monitor of the Republic of Moldova, 2007, No. 3-7/15), PRIKAZYVAYU:
2. Prohibit adoption of the periodic customs declarations completed based on superimposed (transport documents) which de facto did not accompany the exported goods.
3. To confer responsibility for execution of this order on heads of customs.
4. To chiefs of customs to inform customs employees, customs brokers and customs applicants on its own behalf of provision of this order.
5. To impose control over the implementation of this order on department of the income and customs control.
Deputy. Directors of Customs Service
Approved by the Order of the director of Customs Service of the Republic of Moldova of September 4, 2019 No. 408-O
1. This instruction determines procedure for periodic declaration of goods, exported by economic agents by means of the international mailings.
2. In case the same economic agent periodically exports goods (except for excise) by means of the international mailings, and invoice cost of each delivery does not exceed 1000 euros and at least 2 export deliveries within 30 calendar days are performed, then the customs within which field of activity there is this economic agent can permit it to submit the single electronic customs declaration for all deliveries of goods which are exported to certain period of time (the periodic customs declaration).
3. According to the statement of the economic agent, the customs determines cases and goods for which the customs declaration can periodically move. The statement shall contain the inventory and cases for which the periodic declaration on the corresponding goods will move. It is necessary to specify in the statement: the name, fiscal code and legal address of the legal entity, date of giving, the description of goods, commodity code (at the level of the first 4 figures of the Commodity nomenclature) and expected goods quantity which will be periodically declared. The application form is provided in appendix No. 1 to this Instruction.
4. Permission to periodic declaring is issued by the customs specified in Item 1 of this instruction within no more than 5 working days.
5. If the owner of the permission mentioned in Item 3, intends to perform export with use of the procedure of periodic declaring, then declaration of goods will be performed as follows. In case of accomplishment of each transaction on delivery of goods, the economic agent represents to customs authority commercial invoices (invoices), the post customs declaration or export delivery note on the exported goods at least in duplicate. All copies shall be certified by the sign and seal of the customs employee who drew up transaction. One copy shall be stored in customs authority and to serve for comparison of data from the invoice to data of the corresponding periodic customs declaration. Other copies of commercial invoices (invoices), post customs declarations or export delivery notes return to the economic agent and are used during commodity export.
6. On each copy of the commercial invoice (invoice) and the post customs declaration or export the superimposed responsible customs employee brings the mark "export is performed" with indication of date of transfer of goods to the post operator for implementation of export and commodity exportation from customs area of the Republic of Moldova.
7. The periodic declaration moves at least once in 30 calendar days.
8. After no more than 30 calendar days from the date of the first transaction on delivery of goods the economic agent submits the electronic (generalizing) customs declaration which will contain information on all goods exported for the corresponding period. The customs declaration is filled in according to the Technical rules about procedure for seal, use and filling of the customs declaration approved by the Order of the CEO of Customs Service No. 346-O/2009 (The official monitor of the Republic of Moldova, 2009, Art. No. 197-2002, 876), with subsequent changes.
9. The periodic customs declaration shall be followed by the register of commercial invoices which will contain information on all commercial invoices (invoices) for the accounting period, calculation of transportation expenses (if those are available) and which is included in the list of the documents attached to the customs declaration, and also the information about receivers of the exported goods.
10. The customs post stores accounting of commercial invoices (invoices), and also terms of periodic declaring in the special magazine (register) created for this purpose, according to sample, established in appendix No. 2 to this instruction.
11. After verification of the periodic customs declaration commercial invoices (invoices) which are saved up for the accounting period are attached to the corresponding copy of the customs declaration which remains at customs authority.
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