of October 26, 2023 No. 312
About provision of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova to IV"
The parliament adopts this organic law.
Art. 1. - In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Law on payment for environmental pollution No. 1540/1998, for the purpose of project implementation "Roads of Moldova III", implemented based on the Contract on financing between the Republic of Moldova and the European Investment Bank for amendment and further project implementation "Roads of Moldova III", in the amount of 100 million euros, signed in Chisinau on December 15, 2022 and ratified by the Law No. 362/2022, commodity import and/or the services intended for implementation of the specified project to exempt from the VAT without the deduction right, from excises, the customs duty, collection on implementation of customs procedures and collection on goods in the course of which use the environment is polluted, and to exempt delivery of the goods and/or services intended for implementation of the specified project from the VAT with the deduction right, from excises and collection for goods in the course of which use the environment is polluted.
Art. 2. - In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Law on payment for environmental pollution No. 1540/1998, for the purpose of project implementation "Roads of Moldova IV", implemented based on the Contract on financing between the Republic of Moldova and the European Investment Bank for project implementation "Roads of Moldova IV", in the amount of 150 million euros, signed in Chisinau on March 31, 2022 and ratified by the Law No. 205/2022, commodity import and/or the services intended for implementation of the specified project to exempt from the VAT without the deduction right, from excises, the customs duty, collection on implementation of customs procedures and collection on goods in the course of which use the environment, and delivery of goods and/or services is polluted, intended for implementation of the specified project to exempt from the VAT with the deduction right, from excises and collection for goods in the course of which use the environment is polluted.
Art. 3. - The procedure for application of the corresponding tax and customs privileges is established by the Government.
Art. 4. - In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Chairman of the parliament
Igor to Groce
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