ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of December 26, 2023 No. 540-O

About the procedure of destruction of goods

Based on Article 188 of the Customs code No. 95/2021 (The official monitor of the Republic of Moldova, 2021, Art. No. 219-225, 188) and based on Item g) parts (9) article 6 of the Law on Customs Service No. 302/2017 (The official monitor of the Republic of Moldova, 2018, 143), with subsequent changes, I ORDER to Art. No. 68-76,:

1. Approve Regulations on the procedure of destruction of goods it (is applied).

2. To confer responsibility for execution of this order on chiefs of customs bureaus.

3. To charge control of execution of this order to Department of the income and customs control.

4. Publish this order in the Official monitor of the Republic of Moldova, the order becomes effective since January 1, 2024.

Approved by the Order of the director of Customs Service of the Republic of Moldova of December 26, 2024 No. 540-O

Regulations on the procedure of destruction of goods

I. General provisions

1. For the purpose of this provision the following concepts mean:

Destruction – actions taken concerning goods as a result of which they fully or partially lose the initial quality and suitability.

Destruction method – process which destroys goods.

Exceptional cases – the force majeur cases and objective cases connected with impossibility of return of goods to the sender.

The waste suitable for reuse – the goods which are formed as a result of destruction and having economic value proceeding from possibility of their use as raw materials.

The waste not suitable for reuse – the goods which do not have economic value and not suitable for use.

2. Goods can be destroyed at the request of Customs Service in the conditions provided by Articles 188, 189 Customs codes.

3. Goods can be destroyed at the request of person after receipt of permission to conversion in the conditions provided by this mode, and person bears responsibility for:

a) the data specified in the submitted documents;

b) the obligations undertaken before the third parties in case of the announcement of this appointment;

c) organization of process of destruction of goods.

4. Responsibility for observance of rules of use and the order the goods which are liable to destruction is born by the applicant.

II. Conditions of use of the procedure of destruction of goods

5. The foreign goods imported on customs area of the Republic of Moldova can be destroyed.

6. Goods placement on the procedure of destruction within the mode of conversion is allowed if in case of application of method of destruction these goods completely lose the initial quality and suitability.

7. Are not liable to destruction:

a) the goods placed under arrest on the initiated proceedings on the facts of smuggling and customs offense or for making of other violations of the law, except the spoiling goods or expired;

b) radioactive materials and harmful waste;

c) cultural values;

d) the goods which are in free circulation.

8. Destruction of goods is not allowed if such action does not conform to requirements of the legislation of the Republic of Moldova about environmental protection.

The customs bureau has the right to refuse destruction of goods if:

a) their destruction can cause damage to people and the environment;

b) destruction is integrated to expenses from the state;

c) it has no opportunity to check whether goods were really destroyed.

III. Procedure of destruction of goods

9. The procedure of destruction is performed on the basis of the Act of destruction, according to Appendix to this Provision.

Copies of the following documents are attached to the Act of destruction:

a) accompanying documents on goods (commodity transport delivery notes, bills of lading, delivery notes, etc.);

b) the documents confirming possession of the goods declared for destruction (the purchase and sale agreement, property hiring, rendering services, etc.);

c) the agreement of rendering services signed with person at whom direct destruction of goods, on circumstances will be made;

d) other documents by which destruction of goods is proved;

e) financial guarantee.

10. Destruction of goods is performed on condition of strict accomplishment of provisions of the legislation of the Republic of Moldova on environmental protection.

11. Responsibility for observance of provisions of the national legal system on environmental protection is born by the business entity using the procedure of destruction.

12. In the presence of suspicions that destruction of goods can cause environmental damage, the customs bureau requests from competent authorities the conclusion concerning the place and method of destruction of the corresponding goods.

13. Destruction can be made by the following methods: thermal, chemical, mechanical or other acceptances which can be used at the same time or consistently.

14. The combined destruction methods excluding formation of the waste suitable for reuse can be applied.

15. During the procedure of destruction customs value of goods is determined according to provisions of the current legislation.

16. Destruction of goods is performed with the assistance of the customs employees appointed chiefs post/deputy chiefs of the post located in radius of activities of business entity.

17. Customs employees provides obligatory carrying out physical goods control for establishment of whether there correspond goods to the data provided for destruction (quality, quantity, weight, etc.).

18. In the course of destruction of goods necessary term for implementation of destruction of goods shall be determined.

19. The responsible customs bureau shall provide guaranteeing the customs debt connected with goods.

The customs bureau watches that destruction was executed in the allotted time.

20. Process of destruction comes to the end with creation of the act of destruction of goods according to appendix to this Provision.

21. In case of formation of the waste suitable for reuse, they are fixed in the act of destruction and are subject to declaring, with the room under other customs regime.

22. The act of destruction of goods is signed:

b) the customs employee who exercised supervision of process of destruction of goods;

c) the business entity using the procedure of destruction or his representative;

d) the representative of state body in the field of environmental protection, sanitary and epidemiologic body or representatives of other state bodies if the method of destruction requires their presence;

e) other persons participating in process of destruction of goods.

23. The waste not suitable for reuse are not brought in the Act of destruction of goods as income gained as a result of use of the procedure of destruction and are not subject to the room under other mode.

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