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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 28, 2023 No. 92

About enforcement of the Customs code No. 95/2021

(as amended on 29-12-2023)

Based on part (2) Article 426 of the Customs code No. 95/2021 (The official monitor of the Republic of Moldova, 2021, Art. No. 219-225, 238) DECIDES: the Government

This resolution 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) 2021/1934 Commissions of July 30, 2021;

- Implementation regulations (EU) 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) 2021/235 Commissions of February 8, 2021;

- 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 Council published in the Official magazine of the European Union by L 181 of June 29, 2013.

1. Approve:

1) Regulations on enforcement of the Customs code No. 95/2021, according to appendix No. 1;

2) the List of the orders of the Government which are recognized invalid, according to appendix No. 2.

2. To Customs Service till April 30, 2023 to develop and approve:

1) regulations necessary for enforcement of this resolution;

2) standard forms of the procedural acts used in production about offense and in activities of the stating subjects.

3. This resolution becomes effective since January 1, 2024.

Prime Minister

Doreen Rechan

Countersigns:

Minister of Finance

 

Veronika Siretsyanu

 

Appendix №1

to the Order of the Government of the Republic of Moldova of February 28, 2023 No. 92

Regulations on enforcement of the Customs code

Chapter I General provisions

Section 1 of Determination

1. In this Provision the following terms are used:

1) code - Customs code No. 95/2021;

2) customs post of presentation - customs post within which competence the place in which goods are provided is;

3) the customs post of transit means any of the following:

a) competent customs post for export Item from customs area when goods leave this territory during transit transaction through border with the territory outside customs area;

b) competent customs post for Item of import to customs area when goods crossed the territory outside customs area during transit transaction;

4) internal cost:

a) for commercial goods: the price of goods in case of their realization for export without transportation and insurance expenses if they are not included in the price and are not specified separately in the invoice;

b) for non-commercial goods: the price which would be paid for goods if they were sold for export on customs area;

5) conversion on customs area of EX/IM - expected export of the products of conversion received from equivalent goods in the conversion mode on customs area before commodity import which they replace;

6) conversion on customs area of IM/EX - import of foreign goods in the conversion mode on customs area before export of products of conversion;

7) main products of conversion - conversion products on which the operating permission to conversion is issued;

8) conversion by-products - conversion products which are necessary by-product of transaction of conversion, except main products of conversion;

9) EX/IM outward processing - export of domestic goods in the mode of outward processing before import of products of conversion;

10) IM/EX outward processing - expected import of the products of conversion received from equivalent goods in the mode of outward processing, before export of the domestic goods replaced by them;

11) the pallet - the device on which platform goods quantity can be collected, forming single load for the purpose of its transportation, processing or stacking by means of mechanical devices. This device consists of two decks divided by holders or of one deck supported by support; its general height is reduced to the minimum compatible to work with fork trucks or carts for pallets; can have or not have superstructure;

12) public customs warehouse I of type - public customs warehouse, in which the responsibility provided in part (1) article 304 of the Code, it is assigned to the owner of permission and the holder of the mode;

13) public customs warehouse II of type - public customs warehouse, in which the responsibility provided in part (1) article 304 of the Code, it is assigned to the holder of the mode;

14) public customs warehouse III of type - customs warehouse which is managed by Customs Service;

15) ATA cornet - the international customs paper for temporary import issued according to the Convention ATA or the Istanbul convention;

16) CPD cornet - the international customs paper used for temporary import of foreign vehicles, issued according to the Istanbul convention;

17) Convention ATA - The customs convention about ATA cornet for temporary import of goods concluded in Brussels on December 6, 1961;

18) Istanbul convention - The convention on temporary import signed in Istanbul on June 26, 1990;

19) Convention MDP - The customs convention about international delivery of loads using the book of MDP concluded in Geneva on November 14, 1975;

20) the country of general transit - the member state of the European Union and any country which is the contracting party of the Convention on general regime of transit signed in Interlaken on May 20, 1987;

21) generally accepted accounting principles - the principles which are recognized or enjoy essential authoritative support in the country in specific time concerning what changes in assets and liabilities shall be registered how assets and liabilities shall be measured and changes in them what information shall be opened and in what form what financial statements shall be prepared;

22) post goods - goods, except subjects of correspondence, containing in postal parcel and sent under responsibility of the supplier of universal post services or him according to provisions of the Convention of Universal Postal Union accepted on July 10, 1984 under the auspices of the United Nations;

23) subjects of correspondence - the letter, cards, letters written by Braille's font, and the printed letters which are not assessed by import or export payments;

23-1) express sending – sending which is collected pack, transfer and distribute by means of physical means in the shortest possible time;

24) the main registration number (MRN) - the registration number assigned by competent customs post to the declarations or notifications specified in Items 13, of 15, 16 and 43-45 articles 5 of the Code, to transactions to MDP or proofs of the customs status of domestic goods;

25) the airport of Moldova - any airport located on customs area;

26) the port of Moldova - any seaport located on customs area;

27) the closing period - the term to which the goods placed under the special mode, except for in transit or products of conversion shall be placed under the subsequent customs regime are destroyed, exported from customs area or are transferred for the established end use. In case of outward processing the term of closing means the period during which temporarily exported goods can be back imported on customs area in the form of products of conversion and are issued in free circulation to have opportunity to use general or partial release from import payments;

28) the physical person - person who is not the legal entity;

29) customs of supervision:

a) in case of temporary storage or in case of the special modes, except transit, the customs specified in permission to supervision or for temporary storage of goods or behind the corresponding special mode;

b) in case of the simplified customs declaring, centralized customs clearance, entering into accounting of the customs applicant the customs specified in permission to supervision of goods placement under the corresponding customs regime;

30) transaction of MDP - movement of goods on customs area according to the Convention MDP;

31) the transit accompanying document - the document printed based on the data specified in the transit declaration with use of methods of electronic data processing for maintenance of goods;

32) force majeur circumstances (force majeure) - the real unexpected and impreventable situation (event, circumstance) making impossible proper execution of obligations to customs. Force majeure is confirmed by the documents submitted to customs post and accepted by it according to the procedure, provided by the Provision;

33) physical control - the packet died on check of goods, vehicles, the international mailings and baggage of the physical persons which are carried out for the purpose of confirmation of information on the nature, origin, condition and goods quantity, being under customs control, availability of property, vehicles and storage facilities, condition of seals, stamps and other means of identification.

34) the tariff quota – amount of goods, in quantitative or value term which can be issued in free circulation on the underestimated customs duties or with release from them;

35) availability of quota – time frame within which the goods which are object of the tariff quota can be issued in free circulation on the underestimated customs duties or with release from them;

36) request about use of the tariff quota – the statement for application of decrease in customs duties or release from them within the tariff quota consisting in acceptance in customs information system of the customs declaration about release in free circulation;

37) automatic approval of the customs declaration – automatic transaction of customs information system by means of which the customs declaration affirms is computerized, without direct intervention of the customs employee;

38) the appointed place – the place/space established by Customs Service for ensuring control and customs supervision of the goods requiring certain special conditions of control;

39) the approved place – the place/space approved by Customs Service at the request of the economic operator (customs applicant) for presentation of goods and temporary storage for term, stipulated by the legislation, with the subsequent goods placement under customs regime or re-export;

40) the way bill – the electronic customs paper used for ensuring customs supervision of goods in the territory of the Republic of Moldova from one customs post to another (including posts of internal customs control). Cases and procedure for use of the way bill are established by Customs Service.

Section 2 Customs decisions

2. The division of Customs Service stores all data and information based on which the decision, at least three years from expiry date of its action was made.

3. The issued decision shall contain:

a) the reference to documents and information on which the Customs Service intends to base the decision;

b) the reference to term during which the corresponding person can exercise the right to the answer from date in which the corresponding message was received by it or it is considered received;

c) the reference to the right of the corresponding person to access to the documents and information specified in the subitem and), according to the applied provisions.

3-1. By means of the Information system "Customs Decisions" applications will be submitted and to be issued, change, stop, to be cancelled, respond the following types of customs decisions:

a) permission to receipt of the status of the authorized receiver;

b) permission to receipt of the status of the authorized sender;

c) permission to receipt of the status of the authorized receiver in MDP value;

d) permission to use of general guarantee, including with the reduced amount or release from it;

e) permission to functioning of storage locations of goods under customs locks;

f) permission for functioning of storage locations of goods in warehouse of temporary storage;

g) permission to payment deferral;

h) permission to submission of the simplified declaration in the form of record in accounting of the customs applicant;

i) permission to use of the electronic transport document as the customs declaration;

j) permission to use of customs regime of final appointment;

k) permission to use of customs regime of conversion on customs area;

l) permission to use of customs regime of outward processing;

m) permission to use of the simplified declaration;

n) permission to use of special seals;

o) permission to use of customs regime of temporary import;

p) permission to use of the transit declaration with the reduced data set.

4. If person exercised the right to the answer before the expiration specified in the subitem a) Item 3, the Customs Service continues consideration of the application for the purpose of decision making if only person does not petition for observance of the initial term established for realization of the right to the answer.

Section 3 The Authorized Economic Operator

5. The procedure of issue, suspension of action, response, change and cancellation of permission of the authorized economic operator (further - permission of AEO) is performed through management information system permission of AEO (further - IS "e-AEO").

6. IS "e-AEO" represents the information decision consisting of set of the interconnected information resources and technologies, program technical means and methodologies, and also the infrastructure intended for the user for the purpose of information processing and forming of information resource on process management of application, issue of permissions of AEO, monitoring and review of conditions of permission of AEO.

7. IS "e-AEO" is component of the Customs integrated information system.

8. The application form is filled in on the sample provided in appendix No. 1, and moves electronically, with use of methods of electronic data processing and identification by application of the digital signature.

9. The applicant transmits the statement, the questionnaire of self-assessment, appendix, information and necessary documents to Customs Service electronically through IS "e-AEO".

10. The procedure of check of criteria of authorization of AEO by means of IS "e-AEO" and registration of its results are performed on the methodology established by Customs Service. Technical rules of use of IS "e-AEO" affirm Customs Service.

11. Permissions of AEO it is filled in the form provided in appendix No. 2.

12. The accounting procedure and issues of permissions of AEO is established by Customs Service.

13. Permission of AEO is provided for unrestricted term.

14. These permissions of AEO are specified in the graph No. 44 of the customs declaration.

The subsection 1 Consideration of Criteria for provision of the status of AEO

15. Communication between Customs Service and the applicant / holder, including concerning decisions on issue, action suspension, response, change and cancellation of permission of AEO, and also the representation / request of documents and information are performed in electronic form through IS "e-AEO".

16. If permission of AEO was issued to the applicant registered as the economic operator in body of state registration less than three years careful monitoring within the first year from the date of provision of the status of AEO is provided.

17. The Customs Service without delay informs customs and competent authorities on issue, action suspension, response, change or cancellation of permission of AEO.

18. For consideration of the criteria provided in part (1) Article 41 and part (1) article 43 of the Code the Customs Service provides carrying out spot tests in all rooms concerning customs.

18-1. For the purpose of check of compliance to the criteria provided in subitems b) and c) Item 3) parts (1) article 42 of the Code, the Customs Service recognizes educational institutions and professional associations as suppliers of qualifications in customs area based on the Agreement signed with them. The type of training in subject of the customs legislation shall be acknowledged as Customs Service sufficient and urgent in specific professional context according to the SM EN 16992:2017 Standard.

19. If the applicant has large number of rooms, and the applied term of decision making does not allow to inspect all these rooms, the Customs Service inspects only representative selection of these rooms if she is convinced that the applicant applies the same standards of protection and safety in all the rooms and applies the same general standards and procedures of storage of records in all the rooms.

20. The Customs Service considers results of estimates or the audits booked according to the legislation in that measure in what they are related to check of the criteria specified in part (1) article 38 of the Code.

21. To check whether there correspond the criteria provided in part (1) Articles 40, to part (1) Article 41 and part (1) article 43 of the Code, the Customs Service takes the expert opinions provided by the applicant into account if the expert who constituted the conclusion is not connected with the applicant according to parts (4) - (6) article 72 of the Code.

22. The Customs Service properly considers specific characteristics of economic operators, in particular the small and medium companies, when checking compliance to the criteria provided in part (1) article 38 of the Code.

23. Consideration of the criteria provided in part (1) article 38 of the Code, and also their results it is drawn up by Customs Service.

Subsection 2 Procedure of Issue and Condition of Use of the AEO Logo

24. The authorized economic operators are authorized to use in the commercial relations the AEO logo according to the sample provided in appendix No. 3.

25. The AEO logo is property of Customs Service and is protected by the Law No. 230/2022 on copyright and the related rights.

26. The AEO logo consists of two elements:

1) rectangle of the dark blue color representing color of Customs Service;

2) the text consisting of AEO abbreviation, located in the left part of rectangle, and its equivalent in English - AUTHORISED ECONOMIC OPERATOR which is in the right part of rectangle. Under rectangle the text: "MOLDOVA" represents the country which issued permission.

27. The logo is issued to the authorized economic operators on demand, by submission of the statement declaration in Customs Service according to the sample established in appendix No. 4, through IS "e-AEO".

28. The AEO logo is issued to the authorized economic operators in electronic form within no more than five working days from the date of receipt of the statement declaration.

29. Use of logo by the authorized economic operators is allowed only on condition of observance of the following requirements:

1) the AEO logo is not used to the materials and/or data contradicting legal provisions;

2) the AEO logo is not subject to change or other transformations from the point of view of proportions, flowers, components;

3) the AEO logo is not used in the situations discrediting name and/or image of Customs Service or the services provided by it and also in situations when the legal provisions relating to intellectual property are violated.

30. Not authorized use of logo is not allowed, and the Customs Service reserves the right to apply legal measures against any party which causes damage to Customs Service by use of the AEO logo

31.

32. Reproduction of the AEO logo is performed with observance of the initial sizes, in case of its reduction or increase legibility conditions shall be complied.

33. The AEO logo can be reproduced in the flowers specified in appendix No. 3, or in black-and-white color.

34. Use of the AEO logo by the authorized economic operators is allowed only in the form in which it was transferred by Customs Service.

35. The AEO logo is transferred by Customs Service to the authorized economic operators only after obtaining or along with receipt of permission of AEO.

36. The right of the authorized economic operator to use the AEO logo or references to it is acquired together with entry into force of permission of AEO and remains throughout the entire period of its action.

37. The authorized economic operator bears responsibility for use of the AEO logo and shall not allow it unauthorized use by the third parties.

Subsection 3 Consequence in law of suspension of the status of AEO

38. If permission of AEO is suspended because of non-compliance with any of the criteria specified in part (1) article 38 of the Code, the Customs Service suspends any decision made on this AEO, AEO based on permission in general or on any of specific criteria which led to suspension of action of permission of AEO.

39. Suspension of action of the decision on application of the customs legislation made on AEO does not lead to automatic suspension of action of permission of AEO.

40. If action of the decision concerning person who is at the same time authorized economic operator on protection and safety (further - AEOS) and the authorized economic operator on customs simplifications (further - AEOC) specified in the subitem a) the parts (3) article 36 of the Code, it is suspended according to part (1) article 25 of the Code because of failure to carry out of the conditions provided in part (1) article 42 of the Code, AEOC is suspended its permission, and permission of AEOS remains valid.

41. If action of the decision concerning person who is at the same time AEOS and AEOC is suspended according to part (1) article 25 of the Code because of failure to carry out of the conditions provided in part (1) article 43 of the Code, permission of AEOS is suspended, and permission of AEOC remains valid.

42. The statement variation on receipt of the status of AEO does not influence the existing satisfactory decisions made on the applicant according to the customs legislation if only provision of these satisfactory decisions is not based on observance of any of criteria of AEO which as it was proved, were not observed by consideration of the request AEO.

43. The withdrawal of permission of AEO does not influence any satisfactory decision which was made on the same person if only the status of AEO was not condition for this satisfactory decision or this decision was based on one of the criteria specified in part (1) article 38 of the Code which is not observed any more.

44. The response or change of the satisfactory decision made on the owner of permission does not influence automatically permission of AEO of this person.

45. If the same face is both AEOC, and AEOS, and article 29 of the Code is applied in connection with failure to carry out of the conditions provided in part (1) article 42 of the Code, permission of AEOC responds, and permission of AEOS remains valid.

46. If the same face is both AEOS, and AEOC, and article 29 of the Code is applied in connection with failure to carry out of the conditions provided in part (1) article 43 of the Code, permission of AEOS responds, and permission of AEOC remains valid.

Chapter II Factors based on which import or export payments and other measures are applied to trade in goods

Section 1 Goods origin

47. The essential transactions on processing or conversion providing the status of not preferential origin are provided in appendix No. 5.

In the cases specified in part (2) Article 61-1 and in part (2) article 62 of the Code, residual regulations of Chapter are applied to the goods provided in appendix No. 5.

48. If foreign goods with the status of preferential origin within the agreement between the Republic of Moldova and the third countries or the territories are located under the conversion mode on customs area, the processed products received from this mode in case of release in free circulation are considered having the same status of preferential origin, as well as these goods.

49. Item 48 is not applied in one of the following cases:

1) on conversion foreign goods, except specified in Item 48, including goods with the status of preferential origin according to other agreement also participate in transaction;

2) the conversion products received from the equivalent goods provided in article 290 of the Code;

3) the Customs Service authorized temporary re-export of goods for further processing according to article 328 of the Code.

50. If the Item 48, the proof of origin issued or constituted for the goods placed under the conversion mode on customs area is applied it is considered the proof of origin issued or constituted for conversion products.

51. If the supplier provides to the exporter or the businessman necessary information for determination of preferential goods origin according to the provisions containing in the agreements signed by the Republic of Moldova with certain countries or the territories, the supplier does it by means of the declaration of the supplier. On each batch the separate declaration of the supplier, except as specified, provided in Item 54 according to appendix No. 6 is constituted.

52. The supplier includes the declaration in commercial the invoice, connected with the corresponding delivery, in delivery note or in any other business document which rather in detail describes the corresponding goods they could be identified.

53. The supplier can provide the declaration at any time, even after delivery of goods.

54. If the supplier regularly delivers batches to the exporter or the businessman and it is expected that all such goods will have the identical status of origin, the supplier can provide the single declaration covering several batches of these goods (the long-term declaration of the supplier according to appendix No. 7).

55. The long-term declaration of the supplier is constituted for the batches sent during the certain period of time and in it three dates are specified:

1) date of creation of the declaration (date of issue);

2) period start date (start date), not earlier than before 12 months to or no later than 6 months from date of issue;

3) period end date (end date), no later than 24 months from start date.

56. The supplier shall inform immediately the corresponding exporter or the businessman if the long-term declaration of the supplier is invalid concerning some or all batches of goods delivered and subject to delivery.

57. The suppliers who are drawing up for use by exporters of the declaration of suppliers, confirming the status of origin of goods delivered by them shall:

1) to keep adequate financial accounting of products and deliveries of the goods falling under the preferential mode;

2) to provide all supporting documents concerning the materials used in case of production;

3) to store all documents relating to the materials used in case of production;

4) within at least three years since the end of calendar year in which the declaration of the supplier / the long-term declaration of the supplier was constituted to keep registers:

a) about the constituted declaration of the supplier / the long-term declaration of the supplier;

b) accounting of the initial and not occurring materials used, and also accounting of products and inventories.

58. The Customs Service within the international administrative cooperation performs the subsequent verification of certificates of preferential goods origin, declarations on the goods origin, declarations of the supplier and long-term declarations of the supplier according to the procedure established by Customs Service.

59. The sample of the certificate of not preferential goods origin is provided in appendix No. 8.

Section 2 Cost of Goods for the Customs Purposes

60. The cost of the transaction with the goods sold for export on customs area is determined at the time of adoption of the customs declaration based on the sale taking place just before commodity importation on customs area.

If goods are on sale for export on customs area not before their import to this territory, and during temporary storage or their room under particular treatment, except internal transit, final appointment or outward processing, the cost of the transaction will be determined on the basis of this sale.

61. The price which is actually paid or subject to payment, according to parts (1) and (2) article 72 of the Code, includes all payments made or subject to introduction as sales term of imported goods the buyer for benefit of any of the following persons:

1) to the seller;

2) to the third party for the benefit of the seller;

3) to the third party affiliated with the seller;

4) to the third party if payment to this person is made for obligation fulfillment of the seller.

62. The payments specified in Item 61, can be made by means of letters of credit or the contractual tool and can be carried out directly or indirectly.

63. The activities, including for realization performed by the buyer or the company, affiliated with the buyer, on behalf of the buyer or at own expense except activities for which the amendment to article 74 of the Code is provided are not considered indirect payment to the seller.

64. For the purpose of determination of customs value according to part (1) article 72 of the Code the trade discount is considered if treats the estimated goods and at the time of adoption of the customs declaration application of discounts, the size and conditions of their provision is provided in the business documents relating to the transaction.

Commercial discounts are accepted if they are specified:

1) in the purchase and sale agreement (in the presence); and/or

2) in invoice / invoice and, depending on circumstances, are in addition supported by other business documents provided to Customs Service at the time of adoption of the customs declaration.

Discounts for advance payment are not taken into account for goods which cost actually was not paid at the time of adoption of the customs declaration.

Discounts as a result of changes in the business documents which happened after the moment of adoption of the customs declaration are not considered.

65. If the goods declared for certain customs regime are part of more significant amount of the homogeneous goods acquired during the single transaction, the price which is actually paid or subject to payment according to part (1) article 72 of the Code is calculated in proportion in the ratio with the total acquired quantity.

Pro rata distribution to actually paid or subject payment of the price is applied also in case of loss of part of consignment or in case of damage of goods before its release in free circulation with presentation of supporting documents.

66. Adjustment by the seller for benefit of the buyer to actually paid or subject payment of the price for defective goods can be considered in case of determination of customs value according to part (1) article 72 of the Code if the following conditions are satisfied:

1) goods were rejected at the time of adoption of the customs declaration about release for free circulation;

2) the seller made adjustment for compensation of scrap for satisfaction:

a) the contractual commitment assumed before adoption of the customs declaration; or

b) the obligation in law applied to goods;

3) adjustment is made within one year from the date of adoption of the customs declaration.

67. If sale or the price of imported goods depends on any conditions or factors which can have value term concerning the estimated goods, this value terms is considered part of the price which is actually paid or subject to payment if only these conditions or privileges do not belong to any of the following:

a) activities to which Item 63 is applied;

b) element of customs value according to article 74 of the Code.

68. If the buyer and the seller are interconnected according to part (4) article 72 of the Code and for determination whether this interrelation influenced the price, depending on circumstances, circumstances of sale are studied, and the customs applicant is given opportunity to provide the additional detailed information proceeding from these circumstances.

At the same time goods are estimated according to part (1) article 72 of the Code if the customs applicant shows that value of the declared cost of the transaction is very close to one of the following test values determined at the same time or approximately during the same period of time:

a) the cost of the transaction between the buyers and sellers who are not connected among themselves selling the identical or homogeneous goods exported on customs area;

b) the customs value of identical or homogeneous goods determined according to Item 3) of part (3) article 80 of the Code;

c) the customs value of identical or homogeneous goods determined according to Item 4) of part (3) article 80 of the Code.

69. In case of cost determination of the identical or homogeneous goods specified in Item 68, the following elements are considered:

a) the distinctions shown at the commercial levels;

b) quantitative levels;

c) the elements listed in part (1) article 74 of the Code;

d) expenses which are incurred by the seller in case of realization if he is not connected with the buyer if such expenses are not incurred by the seller in case of realization when it and the buyer are the connected persons.

70. The test values specified in Item 68, shall be used upon the demand of the customs applicant. They do not replace the declared cost of the transaction.

71. If the buyer delivers the seller any goods or services listed in Item 2) to part (1) article 74 of the Code, the cost of these goods and services is considered to their equal purchase price. The purchase price includes all payments which the buyer of the goods or services listed in Item 2) to part (1) article 74 of the Code, shall execute for acquisition of the corresponding goods or services.

If goods or services were made by the buyer or the related person, their cost corresponds to product cost.

72. If the cost of the goods and services specified in Item 2) to part (1) article 74 of the Code, it cannot be determined according to Item 71, it is determined based on other objective and quantitative data.

73. If the goods specified in Item 2) to part (1) article 74 of the Code, were used by the buyer before delivery, their cost is adjusted taking into account depreciation.

74. The cost of the services provided in Item 2) of part (1) article 74 of the Code, includes costs for not successfully complete developments in that measure in what these costs were incurred in connection with the projects or orders connected with imported goods.

75. According to the subitem d) Item 2) parts (1) article 74 of the Code expenses on researches and preliminary projects do not join in customs value.

76. The cost of the provided goods and services determined according to Items 71-75, is distributed in proportion between imported goods.

77. The royalty and the license fees are connected with imported goods if, in particular, the rights transferred according to the license agreement or the agreement on royalty are included in these goods. How the amount of royalty or the license fee is calculated, is not decisive factor.

78. If the method of calculation of the amount of royalty or the license fees is based on the price of imported goods, it is supposed that payment of such royalty or license fees is connected with the estimated goods if other is not proved.

79. If the royalty or the license fees belong partially to the estimated goods and partially to other ingredients or components added to goods after their import or to activities or services after import, the corresponding adjustment shall be made.

80. The royalty and the license fees are considered paid as sales term of imported goods in case of observance of any of the following conditions:

a) the seller or person authorized by him asks the buyer to make this payment;

b) the buyer makes payment for accomplishment of the obligation of the seller according to contractual commitments;

c) goods cannot be sold or purchased by the buyer without payment to the licensor of royalty or license fees.

If the royalty or the license fee are included in customs value according to Item 3) parts (1) article 74 of the Code, but at the time of customs clearance, according to terms of the contract, these payments cannot be established, the customs applicant has the right to apply provisions of article 164 of the Code.

81. The country in which the beneficiary of payment of royalty or license fees lives is not taken into account.

82. According to Item 5) parts (1) article 74 of the Code the place of commodity importation on customs area is:

1) for the goods moved with air transport - airport of destination or the first airport on customs area where plane landing and unloading of goods is performed;

2) for the goods moved with railway or road transport - the location of customs post of import to customs area;

3) for the goods transported by river transport - the first debarkation port on customs area;

4) for the goods moved with different ways - the place of crossing of customs border.

83. If are transported by different types of transport, expenses on each mode of transport are considered.

84. If goods are transported by the same vehicle according to Item 82, customs value does not include the transportation expenses incurred on customs area in the Item located outside Item of import to customs area provided that they differ (are specified separately) from the price paid or which is subject to payment for goods with appendix of their documentary reasons, or the buyer estimates these expenses in proportion to distance to the place of commodity importation on customs area, with their documentary confirmation.

85. If transportation is provided with own or leased vehicle of the buyer, transportation expenses to the place of import are declared according to the normal fare applied, as a rule, to the same mode of transport. If this information is not available, transportation expenses are calculated and declared by inclusion of the following elements:

a) the cost of fuels and lubricants for trip one way and/or both ends (with inclusion of the corresponding VAT);

b) cost of permissions;

c) the expenses connected with depreciation of the vehicle (the truck tractor and semitrailer truck) calculated for every day of transportation;

d) salary expenditures and corresponding fees;

e) daily allowance and accommodation (depending on situation);

f) the expenses on compulsory insurance of vehicles calculated for every day of transportation;

g) expenses on compulsory insurance outside the Republic of Moldova, depending on the number of the crossed countries;

h) taxes on use of roads outside the territory of the Republic of Moldova;

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