of August 24, 2021 No. 95
The Parliament adopts this organic law.
This law:
- partially No. 952/2013 of the European Parliament and Council of October 9, 2013 about establishment of the Customs code of the Union published in the Official magazine of the European Union by L 269 of October 10, 2013 with the last amendments made by Regulations (EU) 2022/2399 European Parliament and Council of November 23, 2022 shifts Regulations (EU);
- partially shifts the Delegated regulations (EU) 2015/2446 Commissions of July 28, 2015 supplementing Regulations (EU) No. 952/2013 of the European Parliament and Council concerning the detailed rules concerning some provisions of the Customs code of the Union published in the Official magazine of the European Union by L 343 of December 29, 2015 with the last amendments made by the Delegated regulations (EU) of 2016/651 Commission of April 5, 2016;
- partially 2015/2447 Commissions of November 24, 2015 about establishment of rules of realization of some provisions of Regulations (EU) No. 952/2013 of the European Parliament and Council about establishment of the Customs code of the Union published in the Official magazine of the European Union by L 343 of December 29, 2015 with the last amendments made by Implementation regulations (EU) 2018/604 Commissions of April 18, 2018 shift Implementation regulations (EU);
- shifts subitems c) - e) parts (1) Articles 2, Article 3-34, 41, 43-50, 53-73, 81-90, 92, 93, 95-113 and 124 Regulations (EU) No. 1186/2009 of Council of November 16, 2009 about establishment of system of exemption of customs duties on the territories of the Community published in the Official magazine of the European Union by L 324 of December 10, 2009;
- partially shifts the Directive 2009/132/EU of Council of October 19, 2009 about establishment of scope of Items (b) and (c) of Article 143 of the Directive 2006/112/EC concerning exemption of the value added tax of final import of some goods published in the Official magazine of the European Union by L 292 of November 10, 2009;
- partially shifts the Directive 2006/79/EU of Council of October 5, 2006 about tax exemption for import of small batches of non-commercial nature from the third countries published in the Official magazine of the European Union by L 286 of October 17, 2006;
- shifts Articles 1, of 2, of 23, 24 and 26 Regulations (EU) No. 608/2013 of the European Parliament and Council of June 12, 2013 about the protection of intellectual property rights performed by customs authorities and about cancellation of Regulations (EU) No. 1383/2003 of the Council published in the Official magazine of the European Union by L 181 of June 29, 2013;
- shifts Article 5-13 of the Directive 2007/74/EU of Council of December 20, 2007 about tax exemption on value added and excise on the goods imported by persons arriving from the third countries published in the Official magazine of the European Union by L 346 of December 29, 2007;
- shifts Regulations (EEC, Evraty) the No. 1182/71 of Council of June 3, 1971 determining the rules applicable to the periods, dates and terms, published in the Official magazine of the European Union by L 124 of June 8, 1971.
(1) This code establishes the legal, economic and organizational principles of customs activities, general regulations and procedures applied to the goods imported on customs area or exported from customs area and it is directed to protection of sovereignty and economic safety of the Republic of Moldova.
(2) the Customs legislation consists of of this Code, the Law on approval of the Combined commodity nomenclature No. 172/2014, and also other regulations and international agreements in the customs sphere, one of the parties of which is the Republic of Moldova.
(3) Norma of the Customs code, including regulating business activity, received further development in Regulations on procedure for application of the Customs code.
(4) Except for the cases provided by the law, customs activities are performed according to the legislation existing on acceptance date with Customs Service of the customs declaration and other documents. In case of illicit movement of goods, including vehicles, through customs border the customs legislation existing at the time of the actual movement of this property through customs border is applied.
(4-1) Customs activities consist of implementation of customs policy, ensuring compliance with customs rules when moving goods, vehicles and people through customs border of the Republic of Moldova, collection of the amount of import and export payments, customs clearance, customs control and customs supervision.
(5) Separate provisions of the customs legislation can be applied outside customs area within specific rules or international agreements, one of the parties of which is the Republic of Moldova.
(6) Protection of the rights and interests of debtors is performed in the judicial or other procedure provided by this code and other regulations. Any doubts arising in case of application of the customs legislation are interpreted for benefit of person.
(7) If international agreements, one of the parties of which is the Republic of Moldova, other rules are determined, than those which are provided by this code and other regulations in the customs sphere of the Republic of Moldova, international agreements have priority.
(1) the Organization and functioning of Customs Service are performed according to provisions of the Law on Customs Service No. 302/2017.
(2) the Property of Customs Service, customs laboratories, educational institutions of Customs Service is public property of the state and treats the public sphere. The Customs Service manages public property of the state and disposes of it according to the law.
The Customs Service hoists the colors over the location, on the structures and courts. Air and ocean or river crafts under the flag of the Republic of Moldova, and also vehicles of Customs Service have identification marks of Customs Service.
(1) the Customs area of the Republic of Moldova (further - customs area) is formed by the single customs area including the overland territory, internal and territorial waters and airspace over them.
(2) the Customs border of the Republic of Moldova is constituted by frontier of the Republic of Moldova.
For the purposes of of this Code the following concepts mean:
1) release of goods - action which the Customs Service provides goods for the purposes provided by customs regime under which they are placed;
2) business activity - in the context of determination of customs value - all types of activity connected with advertizing or realization and sales promotion of the corresponding goods and also all types of activity connected with the corresponding guarantees;
3) baggage - all goods transported by physical person in any manner in connection with trip;
4) the traveler - any physical person, which:
a) drives on customs area temporarily and does not live in this territory;
b) returns to customs area where it lives, after temporary departure out of limits of this territory;
c) temporarily leaves customs area where it lives; or
d) leaves customs area after temporary stay without living in this territory;
5) the certificate of origin - the document which is unambiguously confirming the country of goods' origin and issued by authorized body of the exporting country according to the national legal system and international agreements one of the parties of which is the Republic of Moldova;
6) commission charges on purchase - the remuneration paid by the buyer/importer to the agent for service in representation of its interests upon purchase of the estimated goods;
6-1) remote agreement – any agreement signed between the seller and the consumer within system of the remote trade or rendering services organized without simultaneous physical presence of the seller and the consumer with exclusive use of one or several means of remote communication until the conclusion of the agreement inclusive;
7) counter check - simultaneous check of the checked face and persons with whom it has or had economic, financial and/or other relations, carried out for the purpose of establishment of availability or authenticity of these relations and committed transactions;
8) customs control - the specific actions made by Customs Service for the purpose of the ensuring compliance with the customs legislation or other provisions regulating import, export, transit, movement and storage of the goods moved between customs area and the countries or the territories outside this territory and also presence and movement within customs area of foreign goods;
8-1) corridor of customs control – the automated scheme based on risk analysis to which the customs declaration in the course of customs control shall follow. Each corridor represents the level of control which shall be applied to the customs declaration, namely:
a) the green channel – the corridor of customs control resolving release of goods without carrying out documentary and physical control;
b) yellow corridor – the corridor of customs control resolving release of goods after carrying out documentary control and without carrying out physical control;
c) the red channel – the corridor of customs control resolving release of goods after carrying out documentary and physical control;
9) customs debt - obligation of person to pay the amount of import or export payments according to the customs and tax legislation;
10) the debtor - person obliged to payment of customs debt;
11) the customs decision - the action and/or the act of Customs Service which are regulating separate case and having consequence in law for one or several persons relating to the customs legislation;
12) the customs applicant - person who on its own behalf gives or on behalf of whom the customs declaration, the declaration of temporary storage, the short import declaration, the short export declaration, the re-export declaration or the reexport notification moves;
13) the declaration of temporary storage - the act which shows face in the established form and the established method that goods are on temporary storage;
14) the declaration on origin - the declaration on the country of goods' origin constituted by the exporter or the sender on delivery note, the invoice or any other business document describing the corresponding goods rather in detail in order that it could be identified. The text of the declaration on origin contains in appendices to free-trade agreements, one of the parties of which is the Republic of Moldova;
15) the re-export declaration - the document which person in the established form and the established method expresses the intention to export foreign goods, except for being in free zone or on temporary storage, from customs area;
15-1) transit declaration – the document which person expresses intention to place goods under the transit mode in the established form and procedure;
16) the customs declaration - action or the document to which person in the established form and the established method expresses the intention to place goods under certain customs regime with indication of if necessary specific procedure which needs to be applied to them;
17) temporary storage - situation when foreign goods are temporarily stored under customs supervision during the period from their presentation to customs to their room under customs regime or re-export;
18) waste and remaining balance - any of the following:
a) the goods or products classified as waste and remaining balance according to the legislation;
b) in the context of final appointment or conversion on customs area - the goods or products received as a result of transaction on conversion which have no economic value or have low economic value and which cannot be used without further conversion;
19) the owner of goods - person who is the owner of goods or the person having similar rights of the order goods or physically controlling them;
20) the proof of origin - the certificate of origin, the declaration on goods origin;
21) export payments - the customs duty paid in case of commodity export;
22) import payments - the customs duty paid in case of commodity import, the value added tax and excises which collection is assigned to Customs Service;
23) examination - the extrajudicial operation performed based on request by the competent expert (specialist) who on the basis of laboratory researches, methodical researches, use of special knowledge and scientific and technical methods can draw valid conclusions on some goods;
24) exporter:
a) physical person which transports the goods which are subject to export from customs area if such goods are in personal baggage of physical person;
b) the face which was proved on customs area, competent to solve whether goods from customs area shall be exported;
c) if the subitem b) is not applied - any face which was proved on customs area being the agreement party on the basis of which goods shall be exported from customs area;
25) customs formalities - set of transactions which shall be commited by person also by Customs Service for the purpose of observance of the customs legislation;
26) the supplier of universal post service - the supplier registered as the entrepreneur in the Republic of Moldova and authorized to provide the post services from the sphere of universal post service regulated by the Convention of Universal Postal Union;
26-1) stationary transport installation – the technical tool used for transportation of such goods as electrical energy, gas, oil and drinking water.
27) further violation - making of the same violation within 12 consecutive months from the effective date decisions on application to person of the sanction for the same violation;
28) ceased to be valid;
29) systematic violation - making of the same violation three times or more within 12 consecutive months from the effective date decisions on application to person of the sanction for the same violation;
30) the permanent place of implementation of economic activity - certain place of activities where constantly there are necessary human and technical resources and where customs transactions of person are fully or partially made;
31) risk management - systematic risk identification, including by means of selective checks, and application of all measures necessary for decrease in risk exposure;
32) goods - personal estate which can be subject of foreign economic activity;
33) domestic goods - the goods falling under one of the following categories:
a) the goods which are completely received on customs area and not containing the goods imported because of limits of customs area;
b) the goods imported on customs area and issued in free circulation;
c) the goods received or made on customs area or it is exclusive from the goods specified in the subitem b), or from the goods specified in subitems a) and b);
d) ceased to be valid;
34) goods for supply water or aircrafts - the goods intended for provisioning, drinks and drinking water on water / the aircraft, accessory, spare parts and products for repair, the petrols, oil, lubricants and other technical inventories necessary for operation of engines, the equipment and devices water / the aircraft, the household appliances and other things intended for consumption or use by crew and/or passengers water / the aircraft, or any similar use or consumption intended for inclusion in structure water / the aircraft or for use as accessories to it or for ensuring functioning, repair or replacement of engines, machines and other equipment onboard water / the aircraft or its components, at the same time takes place onboard water / the aircraft;
35) goods of non-commercial nature - goods, which:
a) contain in the baggage sent from one physical person to another if the corresponding departures:
- have incidental character;
- contain only the goods intended for private use of the receiver or his family, and nature and quantity of such goods does not specify any intention of commercial procedure;
- go the sender to the receiver without any payment; or
b) contain in personal baggage of travelers if it:
- has incidental character;
- contains only the goods intended for private use of the traveler or his family or intended for gifts; at the same time nature and quantity of such goods shall not specify that they are imported/are exported for commercial reasons;
36) identical goods - in the context of determination of customs value - the goods made in the same country and identical in every respect including their physical characteristics and quality. Availability of insignificant distinctions in appearance does not exclude the corresponding goods from type of goods, considered identical if they correspond to determination;
37) perishable goods - goods which will deteriorate in case of their storage up to 20 days from the date of suspension of release or detention of goods;
38) the goods prohibited to import - goods which room under any customs regime is forbidden;
39) the goods limited to import - goods which room under any customs regime is caused by accomplishment of certain conditions, stipulated by the legislation;
40) homogeneous goods - in the context of determination of customs value - the goods made in the same country which, without being similar in every respect, have similar characteristics and consist of similar components that allows them to perform the same functions and to be interchangeable in the commercial relation. In case of determination of whether goods are homogeneous, such factors as goods quality, their reputation and availability of the trademark are considered;
41) foreign goods - goods, others what specified in Item 33) or lost the customs status of domestic goods;
42) measures of trade policy - the non-tariff measures established within trade policy in the form of import restrictions to the Republic of Moldova or export from the Republic of Moldova of goods entered proceeding from reasons of economic policy and providing availability of allowing documents, quoting, the taxation, establishment of the minimum and maximum prices;
43) the reexport notification - the document which shows face in the established form and the established method intention to export the foreign goods which are in free zone or on temporary storage out of limits of customs area;
44) the short export declaration - the document which person informs Customs Service in the established form and the established method and in certain time on the forthcoming commodity exportation from customs area;
45) the short import declaration - the document which person informs Customs Service in the established form and the established method and in certain time on the forthcoming commodity importation on customs area;
46) the economic operator - person who within the business activity performs the activities regulated by the customs legislation;
47) transactions on conversion - any of the following transactions:
a) processing of goods, including their installation, assembly or adjustment under other goods;
b) conversion of goods;
c) destruction of goods;
d) repair of goods, including their recovery, elimination of defects, debugging;
e) use of goods which do not contain in conversion products, but which promote production of these products or facilitate it even if these goods are fully or partially spent in the course of conversion (auxiliary production materials);
48) person - any legal entity or physical person;
49) the face which was proved on customs area:
a) in case of physical person - person taking the residence or the place of stay on customs area;
b) in case of the legal entity - person having the location and/or the permanent place of implementation of economic activity on customs area;
50) customs post of appointment - customs post where the goods placed under the transit mode are shown for completion of the mode;
51) customs post of export - customs post where the export declaration or the re-export declaration on the goods which are exported from customs area moves;
52) customs post of export - customs post, competent on customs supervision in the place of departure from customs area of the vehicles transporting goods out of its limits;
53) customs post of import - customs post, competent on customs supervision in the place of arrival on customs area of the vehicles transporting goods from the territory beyond its limits;
54) customs post of the room - the customs post specified in permission to the special mode as it is specified in Article 278, competent release of the goods which are under the special mode;
55) customs post of departure - customs post where the declaration on the room under the transit mode is adopted;
56) presentation of goods to customs - the notification of Customs Service on arrival of goods in customs post or to any other place appointed or approved by Customs Service and provision of these goods for customs control;
57) conversion product - the goods placed under the mode of conversion and last transactions on conversion;
58) compensation - return of the amount of the paid import or export payments;
59) production yield regulation - quantity or percentage of the products of conversion received in case of conversion of certain goods quantity, placed under the conversion mode;
60) customs regime - one of the following modes under which goods can be placed:
a) release in free circulation (import);
b) special modes;
c) export;
61) release - release from the obligation of payment of the amount of import or export payments which were not paid;
62) the customs representative - person designated by other person for accomplishment of the actions and formalities provided by the customs legislation in its relations with Customs Service;
63) risk - probability of approach of event which can:
a) interfere with the correct application of the legislation;
b) have an adverse effect on financial interests of the Republic of Moldova;
c) pose threat to protection and safety of the Republic of Moldova and the faces which were proved in its territory, to human health, animals or plants, to the environment or consumers;
63-1) electronic data exchange – electronic transfer of the structured data according to the standardized messages established by mutual consent between two information systems;
64) the customs status - the status of goods as domestic or foreign;
65) customs supervision - set of actions taken mainly by Customs Service for the purpose of ensuring compliance with customs rules and - if necessary - other provisions applied to the goods which are under customs supervision;
65-1) methods of electronic data processing – electronic exchange of information between economic operators and Customs Service, between Customs Service and customs authorities of other states, and also between Customs Service and other state agencies or organizations, performed in the approved and certain format, for the purpose of automatic processing and storage of the obtained data, using any of the following methods:
a) electronic data exchange;
b) data exchange between computers;
c) electronic transfer of the structured data by means of the standardized messages or services from one circle of electronic processing in another without intervention of the person;
d) on-line data entry in the customs information systems of storage and processing generating on-line answers;
66) holder of the mode:
a) person who submits the customs declaration or on behalf of whom such declaration moves; or
b) person to whom the rights and obligations concerning customs regime are transferred;
67) overload - unloading of goods from one vehicle and their loading on another;
68) carrier:
a) in the context of import:
- person who imports goods on customs area or bears responsibility for their transportation on this territory;
- in case of the maritime or airborne transportations performed on condition of availability of the agreement on joint use water / the aircraft or other contractual agreement - person who signs the agreement and issues the bill of lading or the air freight bill for the actual transportation of goods on customs area;
b) in the context of export:
- person who exports goods from customs area or bears responsibility for their transportation outside this territory;
- in case of the maritime or airborne transportations performed on condition of availability of the agreement on joint use water / the aircraft or other contractual agreement - person who signs the agreement and issues the bill of lading or the air freight bill for the actual transportation of goods from customs area;
69) the international mailing - the mailing sent from the territory of the Republic of Moldova to the address outside its territory or sent because of limits of the Republic of Moldova to the address in its territory;
70) the country or the territory of goods origin - the country or the territory in which the goods were completely received or underwent to essential processing or conversion;
71) the foreign country - the country, other than the Republic of Moldova;
72) customs value of goods - the cost of imported goods determined for the purpose of collection of ad valorem import payments;
73) customs clearance - the procedure of goods placement under certain customs regime and completion of this mode according to this code.
(1) All exchange of information, such as declarations, statements or customs decisions, between Customs Service and customs authorities of other countries or between Customs Service and economic operators, and also storage of such information according to the customs legislation are performed with use of methods of electronic data processing and in case of observance of provisions of the Marine life protection act of personal data No. 133/2011.
(2) Use for exchange and storage of information of means, others than the methods of electronic data processing provided by part (1), it is allowed:
a) constantly, when it is properly proved by type of traffic or when use of methods of electronic data processing is not suitable for the considered customs formalities;
b) temporarily - in case of temporary failure of information systems of Customs Service or economic operators - according to the procedure established by Customs Service.
(3) Requirements to content and format of the data used in case of exchange of information, the provided part (1), are established by Customs Service.
(1) Person intending to carry out customs formalities is registered Customs Service in the integrated customs information system.
(2) the Customs Service cancels registration:
a) at the request of the registered person;
b) if has information on the termination by the registered person of the activities;
c) if person does not perform the activities regulated by the customs legislation, more than 10 years.
(3) the Procedure of registration/cancellation of registration is established by Customs Service.
(1) the Information provided by persons to Customs Service, and also containing in the customs declarations, customs decisions and/or standard forms published by Customs Service is considered official information of limited access (confidential information or trade secret) which can be used only in the customs purposes and cannot be disclosed, traded on by the customs employee, be transferred to the third parties or bodies of the public power, except as specified, when:
a) there is prior written consent of person which provided required information;
b) concerning the customs applicant specific criminal case is brought;
c) information is requested by degree of jurisdiction; or
d) information is requested by the central bodies of the public power for licensing, regulation and sectoral monitoring for the purpose of implementation of the functions by them.
(2) On simple request the Customs Service provides only information of general nature.
(3) the Customs Service provides to the Ministry of Finance necessary information for accomplishment of the functions by it, including for development/updating of tax customs policy.
(4) In case of risk management official information of limited access which cannot be disclosed or be transferred to the third parties or the central bodies of the public power, except as specified, when is used:
a) concerning the debtor whom risk analysis concerns specific criminal case is brought; or
b) information is requested by degree of jurisdiction.
(1) the Customs Service and economic operators can exchange any information which is directly not provided by the customs legislation, in particular for the purpose of mutual cooperation for identification of risks and counteraction by it. This exchange can happen within the written agreement containing guarantees of protection of the rights of the subject of personal data and to include access of Customs Service to information systems of economic operators.
(2) Any information provided by one party another within the cooperation specified in part (1), is confidential if both parties did not agree about other.
(1) Any person can request from Customs Service information concerning application of the customs legislation. This request is denied if does not treat activities in the customs sphere.
(2) the Customs Service supports regular dialogue with the economic operators and other bodies involved in international trade in goods. The Customs Service helps transparency, providing as far as possible to person and/or placing the customs legislation, customs solutions and forms of statements on the official web page.
(1) Any person directly or indirectly involved in accomplishment of customs formalities or customs control provides to Customs Service according to its requirement at the scheduled time and in the established form the documents requested by it and information and renders all assistance necessary for accomplishment of formalities or monitoring procedure.
(2) In case of submission of the customs declaration, declaration of temporary storage, the short import or export declaration, re-export declaration or reexport notification to Customs Service or in case of filing of application on receipt of permission or to the edition of any other decision the corresponding person bears responsibility:
a) for the accuracy and completeness of information provided in the declaration, the notification or the statement;
b) for authenticity, accuracy and validity of any document confirming the declaration, the notification or the statement;
c) if necessary - for observance of all obligations relating to goods placement under the corresponding customs regime or to making of the permitted transactions.
(3) the Part (2) it is applied also to provision in any other form of any information requested by Customs Service or told her.
(4) If the declaration or the notification moves, the statement or information is provided by the customs representative of the corresponding person authorized according to Article 13, that the obligations provided by part (2) this Article also extend to the customs representative.
(1) the Customs representative can be appointed any person.
(2) Such representation can be or to straight lines - in this case the customs representative acts on behalf and for the benefit of other person, or indirect - in this case the customs representative acts on its own behalf, but for the benefit of other person.
(3) the Direct or indirect representation can be performed by the customs broker or any economic operator who corresponds in total to the criteria provided by Articles 39-42.
(4) the Customs broker - the legal entity registered according to the legislation who has the license for the activities of the customs broker granted by the Agency of the state services and who declares goods represents them for customs clearance, makes other customs transactions.
(4-1) Customs Service check accomplishment of conditions of use of customs information system by the worker of the customs broker concerning which permission to use of customs information system is requested. Conditions of use of customs information system and procedure for their check are established by Customs Service.
(5) the License for activities of the customs broker is granted if person corresponds in total to the following conditions:
a) complies with the general terms of issue of allowing documents established by the Law on regulation of business activity by permission No. 160/2011;
b) has the material and technical resources allowing to perform activities of the customs broker;
c) has the information and communication equipment, necessary for use of customs information system;
d) did not allow the systematic violations of the customs and/or tax legislation causing damage to the government budget;
e) ceased to be valid;
f) has at least one worker performing customs formalities.
(5-1) Accomplishment of the conditions of licensing for activities of the customs broker provided by Items and) – c) and f) parts (5), it is checked by the Agency of the state services.
(6) the license for activities of the customs broker is suspended in the following cases:
a) the broker does not fulfill the obligations provided by this Article;
b) the broker does not correspond to licensing conditions any more;
c) the broker submits the application for suspension of action of the license.
The term of suspension of action of the license cannot exceed six months.
(7) the License for activities of the customs broker is revoked in the following cases:
a) in the cases provided by the Law on regulation of business activity by permission No. 160/2011;
b) non-compliance at the scheduled time of the new requirements to activities established by the legislation;
c) making of two or more customs offenses attracting financial responsibility, causing to the government budget cumulative damage in the amount of at least 500 000 lei within one year;
d) the disclosure of data, components established by the decision of competent authorities the state, commercial, bank or protected by the law other secret;
e) recognitions by the final judgment of insolvency of the customs broker.
(8) Suspension of action and/or revocation of license on activities of the customs broker are performed with observance of provisions of the Law on the basic principles of regulation of business activity No. 235/2006.
(9) Data on the granted licenses are entered in the State register of customs brokers which is published on the official web page of the Agency of the state services.
(10) the License for activities of the customs broker is granted for five-year term.
(11) in case of loss or damage of the license the customs broker can continue the activities based on the duplicate issued by the Agency of the state services. The duplicate of the license is issued based on the written application of the customs broker within three working days from the date of filing of application about issue of the duplicate.
During consideration of the application about issue of the duplicate of the license the customs broker can perform the activities based on the declaration under the personal liability submitted to the Agency of the state services along with the statement for issue of the duplicate of the license, and the konstatatsionny reference issued based on the statement.
(12) on behalf of the customs broker only person who passed examination upon termination of training course in the field of customs affairs has the declaring Right.
(13) When implementing the activities the customs representative has the following obligations:
a) on the basis of shipping documents to provide the correct filling of customs papers with the data required by the customs legislation and to make calculation of the amount of import or export payments;
b) determine according to the legislation customs value of the declared goods, and also classification according to the Combined commodity nomenclature;
c) provide declaration of goods to Customs Service by means of the information procedures corresponding to customs information system or by means of other procedures established by Customs Service;
d) upon the demand of the customs employee to submit the documents or other additional data necessary for customs clearance;
e) check according to regulations documents and data obtained from the represented person;
f) provide to Customs Service the guarantee covering the amount of import and export payments corresponding to the goods which are subject to customs clearance and being in its warehouses or in its management;
g) upon the demand of the customs employee to show the goods which are subject to declaring and/or customs control;
h) report to Customs Service about change of the location or storage location and about other changes which are directly connected with the main activities of the customs representative;
i) organize and record committed transactions;
j) store all documents relating to committed transactions during the term established by this code;
k) store the state, commercial, bank or protected by the law other secret;
l) represent to Customs Service by its written request any information on committed transactions.
(1) In the relations with Customs Service the customs representative declares that he acts on behalf of the represented person, and specifies, the representation direct or indirect is.
(2) Person who is not declaring that it is effective as the customs representative or declaring that it acts as the customs representative without having powers on it, it is considered acting on its own behalf and in the interests.
(3) the Customs Service requires from the face, declaring that it is effective as the customs representative, the proof that person represented to them gave to him authority.
(4) the Customs Service does not require that the person which is acting as the customs representative both regularly processing documents and who is carrying out formalities, every time produced the evidence of powers provided that such person will be able to produce this evidence upon the demand of Customs Service.
(1) Information obtained by the customs representative from the represented person can be used only for the purpose of, provided by the customs legislation and the agreement.
(2) Information which is the state, trade secret, other official information of limited access shall not extend or be traded on by the customs representative or be transferred to the third parties or bodies of the public power, including the Customs Service except for established by the law of cases.
(1) This part 3 is applied to customs decisions, except for the decisions on customs offenses regulated by the Section X.
(2) the Statement which is not relating to the customs decision is considered according to the procedure established by the corresponding regulations.
(3) Person submitting the application for the edition of the customs decision shall provide to Customs Service all necessary information for adoption of the relevant decision.
(4) If other is not provided, competent division of Customs Service is the division in the permanent place of implementation of economic activity of the applicant.
(The Customs Service in time no more than 20 days from the date of receipt of the statement checks 5) whether all conditions of adoption of the corresponding statement, including availability of necessary information for decision making are satisfied. If to the applicant it is not reported about adoption of the statement, it is deemed accepted. Acceptance date of the statement is the date of receipt of the statement by Customs Service.
(6) If all necessary conditions for adoption of the favorable decision are satisfied, it is accepted no more than 30 days from acceptance date of the statement in time and is without delay told the applicant. In case of statements for provision of the status of the authorized economic operator this term constitutes no more than 90 days from acceptance date of the statement.
(7) According to the procedure of departure from part (5) if it is determined that the statement does not contain all information for decision making, the applicant is given term no more than 20 days for provision of the relevant information. If the applicant does not provide required information at the scheduled time, the statement is not adopted what the applicant is notified on. Acceptance date of the statement is date of submission of the last information requested by Customs Service. After provision of required information the Customs Service makes the decision no later than 20 days from acceptance date of the statement; in case of statements for provision of the status of the authorized economic operator this term constitutes no more than 90 days from acceptance date of the statement.
(8) Before adoption of the decision, adverse for the applicant, the Customs Service no later than 20 days from acceptance date of the statement tells him the bases on which she intends to construct the decision; in case of statements for provision of the status of the authorized economic operator this term constitutes no more than 60 days from acceptance date of the statement. The applicant has the right to the answer no more than 30 days from the date of the corresponding message in time. After the corresponding term the Customs Service no later than 20 days makes the decision which is told the applicant; in case of statements for provision of the status of the authorized economic operator this term constitutes no more than 30 days.
(9) Without prejudice to part provisions (8) if the decision concerns results of goods control by which neither the short declaration, nor the declaration on temporary storage, nor the declaration on re-export was provided or the customs declaration, the Customs Service can demand from the applicant to exercise the right to the answer within no more than 24 hours;
(10) the bases on which it is based are given In any decision, adverse for the applicant, and the procedure for contest provided by Articles 44 and 45 is specified.
(11) the Decision becomes effective according to Article 18. From coming into force of the decision are subject to execution, except as specified, provided by part (2) Article 46.
(12) in case of statements for provision of the status of the authorized exporter, on the edition of the decision on obligatory tariff information, decisions on obligatory information on origin, permissions to use of complex guarantee with the reduced amount or on release from it the terms provided in decision making process are identical to the terms provided in decision making process about provision of the status of the authorized economic operator.
(1) the Statement on the edition of the customs decision is adopted if the following conditions are satisfied in total:
a) the applicant is registered according to Article 7, if it is required by the mode for which the application is submitted;
b) the applicant located on customs area if it is required by the mode for which the application is submitted;
c) the signed and reasonable application is submitted in competent according to part (4) articles 15 division of Customs Service;
d) the application is not submitted by the same applicant and in the same subject, as the decision which is cancelled or withdrawn within one year before filing of application on the ground that the applicant did not manage to fulfill the obligation imposed by the relevant decision;
e) the applicant provided all information for decision making.
(2) If the previous decision is cancelled according to part (1) Article 28 or if the statement concerns provision of the status of the authorized economic operator and it is given according to Article 36, the term specified in Item d) to part (1) this Article, three years constitute according to the procedure of departure.
(1) If the Customs Service makes the decision on prolongation of term of consideration for consultation with other bodies of the public power, with other customs authority or authorities of foreign state, the term of decision making is prolonged for the period, necessary for consultations, which, however, cannot exceed six months. About prolongation of term of decision making it is reported to the applicant. In the cases of special complexity requiring time for document handling, the Customs Service can establish longer term of decision making which, however, cannot exceed 90 days. About prolongation of term of decision making it is reported to the applicant.
(2) If there are reasonable suspicions of violation of the customs legislation and the Customs Service or other authorized body carries out control on these bases, the term of decision making is prolonged for the period, necessary for control completion, which, however, cannot exceed 12 months. Except for case when it can threaten investigation, about prolongation it shall be reported to the applicant.
(3) in case of availability of the criminal case submitted to degree of jurisdiction which can influence observance by the applicant of the criterion specified in Article 39, the term of decision making it is prolonged before date of the introduction of the judgment in final force. About prolongation of term of decision making it is reported to the applicant.
The decision becomes effective from date in which it is told the applicant or when it is considered reported, behind the following exceptions:
a) if the decision has favorable effects for the applicant and the applicant requested other effective date, the decision becomes effective from the date requested by the applicant if it is later, than date for which the decision is told the applicant;
b) if earlier the decision with limited effective period and the single purpose of the made decision was made prolongation of effective period of the previous decision is, the decision becomes effective after effective period of the previous decision next day;
c) if action of the decision is caused by accomplishment by the applicant of certain formalities, the decision becomes effective from the date of the notification the applicant of competent division of Customs Service about accomplishment properly of these formalities;
d) if the decision on provision of the status of the authorized economic operator is made, the decision becomes effective in five-day time from acceptance date.
According to the procedure of departure from part (8) articles 15 the applicant is not given opportunity to exercise the right to the answer in the following cases:
a) it concerns the decision specified in part (1) Article 32;
b) refuse to the applicant use of the tariff quota in case of achievement of the provided limit of amount of the tariff quotas according to part (5) Article 53;
c) it is required by nature or level of threat to protection and safety of the Republic of Moldova and the faces which were proved on customs area, to human health, animals or plants, to the environment or consumers;
d) the application is submitted repeatedly on situation which was subject of the adverse judgement earlier, and does not contain new arguments or information;
e) it causes damage to the investigations initiated for the purpose of fight against fraud;
f) The Customs Service informs person which submitted the short import declaration that goods shall not be submersed - in case of container maritime transports and in case of airborne transportations;
g) the applicant is subject to removal from accounting;
h) the decision is aimed at providing accomplishment of the decision on which the right to the answer was observed;
i) ceased to be valid;
j) the statement on the edition of the decision does not correspond to conditions, stipulated in Article 16;
k) there is decision concerning the provisional statement;
l) there is decision on suspension of the positive decision.
(1) In verification process or control the Customs Service can report the bases on which it intends to make the decision, adverse for the applicant, according to part (8) Articles 15, if intention is based on one of the following elements:
a) results of the inspection which is carried out after sight goods;
b) results of verification of the customs declaration according to Article 184;
c) results of control after release of goods;
d) results of verification of the proof of the customs status of domestic goods or, when applicable, results of check of request for registration of such proof or on vising of such proof;
e) issue of the proof of origin by Customs Service;
f) results of goods control by which did not move either the short declaration, or the declaration of temporary storage, or the re-export declaration and the customs declaration.
(2) in case of the message made according to part (1) this Article, the corresponding person can:
a) without delay to exercise the right to the answer with use of the same means which submitted the application;
b) without delay to exercise the right to the answer with use of means, others than methods of electronic data processing; or
c) request the message according to Article 22, except for of case, stipulated in Item f) parts (1) this Article.
(3) If the decision with effects, adverse for person, is made, the Customs Service shall register whether this person exercised the right to the answer according to Items a) and b) parts (2).
Voided according to the Law of the Republic of Moldova of 28.12.2023 No. 428
(1) the Decision published according to Articles 15, 30 and 109, is reported to one of the following methods:
a) delivery to the owner of the decision or the representing his face;
b) sending through the supplier of universal post service;
c) sending by e-mail;
d) the publication on the official web page of Customs Service;
e) if the decision is made during the course of performance customs formalities and/or customs control - sending through information systems and/or with use of the same means (mark in the customs declaration, the message orally or action) that are used in case of filing of application or the customs declaration.
(2) the Method of the message of the decision can be specified by the applicant in case of filing of application the edition of the decision. If the applicant in case of filing of application did not specify method of its message the edition of the decision, the decision is told those by method which submitted the application by the applicant.
(3) In case, stipulated in Item and) parts (1), the fact of delivery makes sure signatures of the owner of the decision or its representative and person who handed the decision with indication of date of delivery. The refusal to receive the decision makes sure the signature of person handing the decision and at least one witness. In this case person handing the decision writes down the name and the home address of the witness established based on the identification document, and the decision is considered handed.
(4) the Decision sent through the supplier of universal post service with the assurance of receipt is considered reported in signature date of the assurance of receipt or in date of refusal to receive the decision which makes sure person handing the decision.
(5) the Decision sent to the e-mail address specified by the applicant is considered reported in date of its sending. The applicant shall confirm no more than three days by e-mail its obtaining in time.
(5-1) in case of, stipulated in Item e) parts (1), the decision is considered reported immediately.
(6) If the decision cannot be reported by the methods specified in Items and) - c) to part (1), or there is no assurance of receipt of the decision, the Customs Service publishes on the official web page the announcement of need of appearance of the owner of the decision or the submitting his face no more than 10 days after publication of the notification in Customs Service for delivery to it decisions in time. In case of absence of the owner of the decision or the submitting his face in Customs Service within the specified term the decision is considered reported in date of publication of the announcement.
(1) the Owner of the decision fulfills the obligations following from the decision.
(2) the Owner of the decision shall inform without delay Customs Service on all factors which arise after decision making and can influence its continuation or content.
(3) Without prejudice to provisions in other areas which determine cases when decisions are subject to recognition invalid in the cases provided in Articles 28 and 29, the division of Customs Service which made the decision can cancel, withdraw or change the decision if it does not correspond to the customs legislation.
(4) For ensuring accomplishment of the made decisions the Customs Service takes the following actions:
a) reviews the decision;
b) stops the decision which is not subject to cancellation, response or change.
(5) the Customs Service performs monitoring of conditions and criteria to which there shall correspond owner of the decision, and also monitoring of accomplishment of the obligations following from this decision.
(1) the Division of Customs Service, competent to make the decision, reviews the decision in the following cases:
a) when the decision is influenced by change of the legislation;
b) when necessary after the carried-out monitoring;
c) when necessary owing to information provided by the owner of the decision according to part (2) Article 23 or other bodies.
(2) the Division of Customs Service, competent to make the decision, reports about result of review to the owner of the decision.
(3) in case of review of the decision division of Customs Service has the right to consult with other bodies of the public power, with other customs authority or with authorities of foreign state.
(1) the Customs Service stops the decision if:
a) considers that there can be bases for cancellation, response or change of the decision, but has no all information necessary for decision making on its cancellation, response or change yet;
b) considers that conditions for decision making are not satisfied or the owner of the decision does not observe the obligations assigned to it by this decision and that it is reasonable to provide to the owner of the decision necessary time for taking measures to ensuring accomplishment of conditions or observance of obligations;
c) the owner of the decision requires the corresponding suspension as he cannot temporarily satisfy the conditions provided by the decision or observe the obligations assigned to it by this decision.
(2) In the cases specified in Items b) and c) parts (1), the owner of the decision informs Customs Service on measures which he will take for ensuring accomplishment of conditions or observance of obligations, and also about the term necessary for it for acceptance of these measures.
(1) In case, stipulated in Item and) parts (1) Articles 25, the term of temporary cancellation established by Customs Service corresponds to the period of time necessary for determination of whether conditions for cancellation, response or change are satisfied. This period cannot exceed 30 days.
(2) If the Customs Service considers that the owner of the decision cannot correspond to criteria, stipulated in Article 39, the decision is temporarily terminated until it is established whether fundamental breaches, further violations or crimes by one of following persons are made:
a) owner of the decision;
b) person, authorized to represent the applicant or exercising control over management of its activities;
c) person responsible for the customs sphere of the owner of this decision.
(3) In the cases provided by Items b) and c) parts (1) Articles 25, the term of temporary cancellation established by Customs Service corresponds to the term specified by the owner of the decision according to part (2) Article 25. If necessary the term of temporary cancellation can be prolonged according to the statement of the owner of the decision.
(4) the Term of temporary cancellation can be extended for the period necessary for Customs Service for check of whether observance of conditions or obligations provide adequate measures. This period cannot exceed 30 days.
(5) If after temporary cancellation of the decision the Customs Service intends to cancel, withdraw or change the specified decision according to Articles 28 or 29, the term of temporary cancellation determined according to parts (1) and (4) this Article, it is prolonged before entry into force of the decision on cancellation, response or change.
(1) Suspension of the favorable decision stops after suspension term, behind the following exceptions:
a) suspension stops in day of its cancellation if in specified in Item a) parts (1) Articles 25 cases suspension is cancelled due to the lack of the bases for cancellation, response or change of the decision according to part (3) Articles 23, Articles 28 or 29;
b) suspension stops in day of its cancellation if in specified in Items b) and c) parts (1) Articles 25 cases suspension is cancelled in connection with acceptance by the owner of the solution of necessary measures for ensuring accomplishment of the conditions provided for this decision, or observance of the obligations imposed by this decision, thus, who is acknowledged satisfactory Customs Service;
c) suspension stops in day of cancellation, response or change of the suspended decision.
(2) the Customs Service informs the owner of the decision on the suspension termination.
(1) the Customs Service cancels the decision, favorable for its owner, if the following conditions are satisfied in total:
a) the decision was made based on unreliable or incomplete information;
b) the owner of the decision knew or shall know that information was doubtful or incomplete;
c) the decision would be other if information was correct and complete.
(2) About cancellation of the favorable decision it is reported to the owner of the decision.
(3) Cancellation becomes effective from the effective date the favorable decision if other is not specified in the decision according to the customs legislation.
(4) Voided.
(1) the Favorable decision responds or changes if in cases, others what specified in Article 28:
a) at least one of conditions for adoption of this decision was not carried out any more or not carried out;
b) the decision was suspended according to Items b) and c) parts (1) Article 25 and the owner of the decision does not take during fixed term necessary measures for ensuring accomplishment of the conditions provided for this decision, or observance of the obligations imposed by this decision; or
c) it is required by the owner of the decision.
(2) If other, favorable decision addressed to several persons is not provided it can be withdrawn only concerning person who does not observe the obligations imposed on it by this decision.
(3) About response or change of the decision it is reported to the owner of the decision.
(4) in case of response or change of the decision Article 18 is applied.
(5) In exceptional cases when it is required by legitimate interests of the owner, the Customs Service can postpone date when the response or change becomes effective for a period of up to one year. This date is specified in the decision on response or change.
Parts (8), (10) and (11) Articles 15, Article 22, part (3) Articles 23, Articles 28 and 29 are applied also to the decisions made by Customs Service without filing of application by the interested person.
Except as specified, when it is required by the interested person, the response, change or suspension of the favorable decision does not influence goods which at the moment when response, change or suspension becomes effective, were already placed under customs regime and still are under it or on temporary storage based on the withdrawn, changed or suspended decision.
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