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Ministry of Justice

Republic of Moldova

No. 1887 of December 29, 2023

ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of December 27, 2023 No. 546-O

About approval of Technical rules about procedure for collection of the customs duty applied to not events to the goods used in production of preferential origin

According to Article provisions 88 parts (4) the Customs code No. 95/2021 (The official monitor of the Republic of Moldova, 2021, to Art. No. 219-225, 238), I ORDER:

1. Approve Technical rules about procedure for collection of the customs duty applied to not events to the goods used in production of preferential origin, stipulated in Article 88 Customs codes No. 95/2021, are attached.

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

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

4. This order is published in the Official monitor of the Republic of Moldova and becomes effective since January 1, 2024.

Director

Igor Talmazan

Approved by the Order of the director of Customs Service of the Republic of Moldova of December 27, 2023 No. 546-O

Technical rules about procedure for collection of the customs duty applied to not events to the goods used in production of preferential origin

I. General provisions

1. Technical rules about procedure for collection of the customs duty applied to not events to the goods used in production of preferential origin (further – Technical rules), are constituted according to provisions of free-trade agreements which part the Republic of Moldova is which provide that preferential export / re-export of the not occurring goods used in production of preferential origin for which the proof of origin within prefential treatment is issued or constituted is not exempted from customs duty payment.

2. Technical rules determine procedure for collection of customs duty in cases when the certificate of preferential origin is issued/is constituted or the declaration on origin when exporting/re-export goods is constituted.

3. Provisions of Technical rules are applied within free-trade agreements which part the Republic of Moldova is.

4. The proof of preferential origin for the exported/re-exported goods used in production of preferential origin is issued/is constituted when on not occurring materials containing in the corresponding goods customs duties, according to the agreements noted in Item 3 were paid.

5. For the purpose of these Technical rules, the following concepts mean:

1) "production" - any processing or conversions, including assembly or specific transactions;

2) "materials" - any ingredient, raw materials, detail, part, etc. used in production of goods;

3) "products" - the product received as a result of production even if it is intended for further use in other production operations;

4) "goods" - both material, and products;

5) "the proof of preferential origin" - the certificate of origin, the declaration on goods origin;

6) "e-document" - the form of collection of customs duty in the information system "Asycuda World".

II. Prohibition on return or release from customs duties

6. The customs duty on not occurring materials, ispolzuyemyey in the exported/re-exported goods of preferential origin, is levied if for the exported/re-exported goods the proof of preferential origin is issued/is constituted. For goods which are considered occurring according to the agreements specified in Item 3, and which are subject to export/re-export the exporter can choose customs duty payment with issue/creation of the proof of preferential origin or export/re-export of goods without customs duty payment and without issue/creation of confirmation of preferential origin.

7. The requirements/conditions of payment of customs duties relating to preferential export / re-export of goods in case of which production also not occurring materials were used:

1) the conversions placed earlier under the mode on customs area (including within prohibition on return or exemption of customs duty);

2) placed earlier under the mode of free zones (ZSP) for conversion;

4) imported by earlier economic agents from east regions of the Republic of Moldova registered in Agency of the state services.

On the domestic materials specified in article 5 of Item 33) of the Customs code, customs duties are not collected.

8. Collection of customs duties, for not occurring materials used in case of production of goods does not appropriate to these goods preferential origin. If processing or the transformation applied to not events to materials are insufficient for giving to goods of preferential origin, the proof of preferential origin when exporting/re-export these goods is not issued/is constituted.

III. Payment procedure of customs duties

9. The customs duty is paid in case of preferential export / re-export of goods, for not occurring materials imported earlier on the conditions specified in Item 7 of these Technical rules which were used for production of these goods.

10. The customs duty on not occurring materials is collected on acceptance date of the customs declaration on export/re-export. The amount of the corresponding customs duty is determined on the same conditions, as in case of the customs debt which resulted from acceptance for the same date of the customs declaration on release in free circulation of the not occurring materials used in production of the specified products for the purpose of completion of the corresponding customs regime. The amount of the customs duty which is subject to payment is established according to the Law No. 172/2014 of year on approval of the Combined commodity nomenclature.

11. The exporter or his representative bears responsibility for correctness of calculation of customs duty for not occurring materials, calculation is brought under code of the document "173-Calculation of customs duty, stipulated in Article 88 Customs codes" in the list of the documents attached to the customs export/re-export declaration. This calculation includes the following information:

1) the name and code of not occurring materials, according to the Combined commodity nomenclature;

2) quantity and unit of measure as not occurring materials, with indication of number and date of the customs declaration, their room in initial customs appointment;

3) customs value of not occurring materials, rate and the amount of the corresponding customs duty;

4) the sign manual and seal of the exporter or his representative, confirmatory reliability of the provided data.

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