ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of December 5, 2023 No. 481-O

About approval of Methodological regulations of check of criteria of authorization of applicants on obtaining and owners of permission of the authorized economic operator

Based on the Art. 6, the Art. 37, h (3) Art. 38 of the Customs code No. 95/2021 (The official monitor of the Republic of Moldova, 2021, No. 219 – 225, the Art. 238), with subsequent changes, item 10 of the Regulations on enforcement of the Customs code approved by the Order of the Government No. 92/2023 (The official monitor of the Republic of Moldova, 2023, No. 93 – 96, to the Art. 193), I ORDER:

1. Approve:

1) Methodological regulations concerning procedure for test of criteria of authorization of applicants on obtaining and owners of permission of the authorized economic operator, according to appendix No. 1;

2) Technical regulations concerning procedure for use of the Management information system permission of the authorized economic operator, according to appendix No. 2;

3) Methodological regulations concerning realization by customs authorities of simplifications and privileges for owners of permission of the authorized economic operator, according to appendix No. 3;

2. To impose control of execution of this order on Department of the income and customs control.

3. Declare invalid the Order of the director of Customs Service No. 41-O/2019 on approval of Methodological regulations on procedure for test of applicants on obtaining and owners of Authorization of the status of business entity (The official monitor of the Republic of Moldova, 2019, No. 101 – 107, the Art. 531), registered in the Ministry of Justice behind number 1425/2019.

4. This order becomes effective since January 1, 2024.

Appendix №1

to the Order of Customs Service of the Republic of Moldova of December 5, 2023 No. 481-O

Methodological regulations concerning procedure for test of criteria of authorization of applicants on obtaining and owners of permission of the authorized economic operator (further – Methodological regulations)

Section 1. General provisions

1. These methodological regulations establish procedure for test of criteria of authorization of applicants on obtaining and owners of permission of the authorized economic operator (further – permission of AEO), and also procedures of monitoring and revaluation of the criteria provided by Art. 39 – 43 Customs codes, by means of the Management information system authorization of Authorized Economic Operator (further – IS "e-AEO").

2. When carrying out audit, monitoring and revaluation of criteria of AEO specialized division of Customs Service and applicants on the obtaining/owners of permission of AEO can be guided by thematic reference points (explanations) published by World Customs Organization and the European commission. These reference points have explanatory character.

Section 2. Implementation of actions for audit

3. Activities for consideration of the applications of AEO filled according to requirements of appendix of the Regulations on enforcement of the Customs code approved the Order of the Government No. 2020 92/2023, of the questionnaires of self-assessment completed according to requirements of appendix No. 1 of this Regulations, to audit to monitoring and revaluation of criteria of authorization of AEO are performed by the division of central office of Customs Service responsible for the AEO area, and also together with other divisions of Customs Service as necessary and with other bodies, agrees to the functional obligations assigned by the law.

4. The procedure of consultations with other competent authorities, according to h (2) Art. 36 of the Customs code, when conducting checks for the purpose of studying of one or several criteria specified in h (1) Art. 38 of the Customs code, shall be initiated at the beginning of process, for the purpose of receipt of information before issue of permission. However this procedure can be initiated at any time when it is considered necessary for assessment of whether there corresponds AEO to criteria after receipt of permission. The procedure of consultations shall be used during monitoring according to h (5) Art. 23 of the Customs code. When the Customs Service makes the decision on the beginning of revaluation, she shall solve whether consultations with other competent authorities are necessary. If it is considered necessary, the Customs Service will begin consultation and will expect results. Otherwise revaluation continues, and all results (suspension, response, preserving action of permission of AEO) immediately are brought to the attention of customs bureaus and competent authorities when results are entered into system IS "e-AEO".

5. The staff of division of central office of Customs Service responsible for the AEO area have powers on carrying out audit, monitoring, revaluation on all customs area of the Republic of Moldova.

6. The auditor group shall consist at least of two people, one of whom is the head of group and responsible for the organization of auditor actions, submission of reports on results of audit and ensuring creation of document package about audit. The structure of auditor group is offered by the chief of the division responsible for the AEO area, and affirms the order the director of Customs Service or person authorized by it.

7. During conducting verification of the order on conducting check it can be suspended or changed by the publication of the new order on conducting check with the notification of the checked applicant on the reason of suspension or change. The period during which audit is suspended and Customs Service obtains necessary information from holders of the state registers, state bodies and organizations, carrying out audit does not join in time.

8. Audit represents set of transactions on check of the applicant on receipt of permission of AEO, for the purpose of receipt of reasonable confirmation of conformity to the authorization conditions established by Art. 39 - 43 Customs codes, and is performed by means of IS "e-AEO", according to provisions of Items 15 – 22 Provisions on enforcement of the Customs code No. 95/2021, approved by the Order of the Government No. 92/2023.

9. Results of checks of applicants on receipt of permission of AEO are drawn up by Customs Service through IS "e-AEO".

The file of check join all documents submitted by the applicant, all evidential documents confirming or confuting the checked risks, acts of use of results of audit and procedural acts which are drawn up during audit.

Section 3. Risk analysis in the course of audit

10. Process of risks assessment shall be based on methodology of risk analysis which includes the following 4 stages:

1. Understanding of economic activity of the applicant

By combination of several acceptances, including visit of trade rooms of the applicant, the auditor group gains complete idea of all aspects connected with economic activity of the applicant. At this stage the auditor group shall undertake, proceeding from each case, the following actions:

a. consideration of foreign trade activity of the applicant;

b. assessment of the documents submitted by the applicant, including the completed statement and the questionnaire of self-assessment;

c. search of the data available to the general public, such, as: web pages, references online and Articles, public reports of the company etc.;

d. receipt of information from other competent authorities of public management, such as reports of the previous checks, data on history of payments on the VAT, the income tax etc. Need of carrying out such consultation depends on type of economic activity of the applicant and the corresponding goods, possibility of control from Customs Service on the basis of information which is available for it for determination of whether the applicant of the obligation which can be assigned to it according to other relevant legislation observes (for example, measures of trade policy, specific prohibitions and restrictions).

e. Need of carrying out such consultation if other legislation of the Republic of Moldova (for example: Agreements on mutual recognition of the status of AEO) need of exchange of information with other competent authorities, customs authorities of other states concerning recognition of permissions of AEO for ensuring protection and safety provides. In these cases consultations with the relevant competent authorities are held, and also in cases when exchange of information with them is obligatory for proper application of the provided recognition.

The auditor group registers information collected at this stage and formulates pre-trial detention concerning compliance to requirements of the request and authorization of AEO.

2. Clarification of tasks and risk identification

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