ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 15, 2023 No. 118

About approval of the Regulations on repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation

Based on part (7) the Art. 118, parts (1) and (21) Art. 125 of the Customs code No. 95/2021 (The official monitor of the Republic of Moldova, 2021, No. 219-225, 238) I ORDER to the Art.:

1. Approve Regulations on repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation it (is applied).

2. To confer responsibility for execution of the order on Customs Service.

3. Declare invalid the Order of the Ministry of Finance No. 56/2018 on approval of the Regulations on repayment of the customs obligation by compensation (The official monitor of the Republic of Moldova, 2018, No. 126-132, the Art. 515).

4. This order is published in the Official monitor of the Republic of Moldova and becomes effective 1.01.2024.

Approved by the Order of the Ministry of Finance of the Republic of Moldova of December 15, 2023 No. 118

Regulations on repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation

I. Basic provisions

1. Regulations on repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by repayment (further – the Provision) establish the mechanism of repayment of customs debt on account of excessively paid amounts and/or which according to the tax and customs legislation are subject to return, including those which were mistakenly transferred to components of the national government budget.

2. For the purpose of this provision the following concepts are used:

1) repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation – transfer of excessively paid amounts or amounts which according to the tax and customs legislation, are subject to compensation, or the amounts which are mistakenly transferred in components of the national government budget on account of outstanding customs debt, penalty fee, penalties and equivalent of cost of goods by compensation in the national government budget;

2) excessively paid amount – paid amount of import or export payments, penalty fee, penalties and equivalent of cost of goods and other payments managed by Customs Service, way of introduction or collection including as a result of forced execution in the amount of, exceeding provided, according to the tax and customs legislation, including that which was mistakenly transferred to components of the national budget;

3) other payments managed by Customs Service – other obligatory payments paid by the payer to the state for the import or commodity export levied by Customs Service in compliance the customs and tax legislation;

4) shortage – certain amount which the payer owed pay to the budget as tax (duty), penalty fee, penalties and equivalent of cost of goods which were not paid in time;

5) the payment document – the payment order, translated note or the collection order which is drawn up according to the legislation;

6) the personal account of the payer – the report structured according to fiscal code of the payer which reflects origin, change and repayment of customs debt, penalty fee, penalties and equivalent of cost of goods concerning the national government budget;

7) International Bank Account Number – line of symbols which unambiguously identifies at the international level the customer account opened in financial institution which method of forming is established in the Concept of the optimization of national transfers approved by the Order of the Government No. 108/2023.

3. Repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation is made by transfer to the account of shortage of excessively paid amounts and/or the amount which according to the tax and customs legislation are subject to compensation, or the amounts are mistakenly transferred in components of the national government budget.

4. Repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation is made at the initiative of Customs Service and/or at the request of the customs payer according to Chapter II of this provision, way of creation of payment documents and/or solutions on repayment of customs debt, penalty fee, penalties and equivalent of cost of goods.

5. The Customs Service performs repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation within obligations, stipulated in Article 118 parts (7) and the Art. 125 parts (21) the Customs code No. 95/2021.

6. Repayment date of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation date for which the Treasury executed payment documents, or date when the amount was credited in banks which service customs bureaus (posts), payment terminals is considered, or was paid by means of electronic platform of the state services - Mpay.

II. The procedure of repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation

7. In case of repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation transfer of the amounts deposited to account other payments, which are in management of Customs Service within different economic classifications, as well as the amounts which are mistakenly listed in components of the national government budget surely submits the application in Customs Service (central office).

8. The statement for repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation can be submitted both division of Customs Service, and the customs payer.

9. The application is submitted in a free form and contains:

1) date and number of the statement;

2) name payer/name, surname and name of division of Customs Service, as required;

3) for the legal entity - the IDNO code, for physical person - the IDNP code and/or data of division of Customs Service, as required;

4) address, contact information of the payer and division of Customs Service, as required;

5) the total amount of the paid exceeding;

6) code of economic classification;

7) banking data (IBAN code);

8) mentioning of the documents enclosed to the application, confirming payment of the additional amounts of the budget, their number and date.

The application is signed by person representing management of the economic agent or physical person, applying the digital/holographic signature, or, as required the chief of division of Customs Service.

10. Are enclosed to the application:

1) copies of payment documents (the register of payment orders on transfer) and/or other documents (the letter/confirmation/report, the decision of other bodies) confirming payment of the additional amounts of the budget;

2) the copy of the identity certificate – in case of request of repayment of customs debt, penalty fee, penalties and equivalent of cost of goods by compensation by physical person.

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