ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of July 16, 2024 No. 261-O

About approval of Methodical regulations of determination of customs value

Based on the item g) h (9) Art. 6 of the Law on Customs Service No. 302/2017 (The official monitor of the Republic of Moldova, 2018, Art. No. 68-76, 143), with subsequent changes, and also item 95 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, 193), with subsequent changes, I ORDER to the Art.:

1. Approve Methodical regulations on application of method of determination of customs value of the imported goods on the basis of the cost of the transaction, respectively, on the basis of actually paid or subject payment of the price, according to appendix No. 1.

2. Approve Methodical regulations on application of method of determination of customs value of imported goods on the basis of the cost of the transaction with identical goods and on the basis of the cost of the transaction with homogeneous goods, according to appendix No. 2.

3. Approve Methodical regulations on application of method of determination of customs value of imported goods on the basis of the single price, according to appendix No. 3.

4. To assign bringing this order to data of officials of customs authorities to heads of customs bureaus.

5. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix №1

to the Order of Customs Service of the Republic of Moldova of July 16, 2024 No. 261-O

Methodical regulations on application of method of determination of customs value of the imported goods on the basis of the cost of the transaction, respectively, on the basis of actually paid or subject payment of the price

I. General provisions

1. This Regulations are developed for use in case of application of method of determination of customs value of goods on the basis of the cost of the transaction, respectively, on the basis of actually paid or subject payment of the price, (method 1/basic), the Customs code of the Republic of Moldova No. 95/2021 provided by Art. 72.

2. This Regulations are prepared on the basis of provisions of the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994 (GATT), further - the Agreement which part is the Republic of Moldova, the Customs code of the Republic of Moldova No. 95/2021, further - the Code, and Regulations on enforcement of the Customs code approved by the Order of the Government No. 92/2023, further - the Provision, including explanatory notes to it, and also the materials of Technical committee on assessment of World Customs Organization developed for the purpose of ensuring uniform application of method 1.

3. According to the Code, customs value of imported goods is the cost of goods determined for the purposes of collection of ad import duties on these imported goods.

Customs value of the goods imported on the territory of the Republic of Moldova (further - customs area), according to the above-stated legal base represents the cost of the transaction, that is the price which are actually paid or subject to payment for these goods in case of their sale for export to the Republic of Moldova and includes the components provided in Art. 74 of the Code if they were not included in goods cost earlier.

The cost of the transaction of the goods sold for export on customs area is determined at the time of adoption of the customs declaration based on the sale taking place just before commodity importation on customs area. Respectively, the fact that the goods which are sale subject are declared to release for free circulation is considered as the sufficient certificate of the fact that they are sold for export to the Republic of Moldova.

If goods are on sale for export on customs area not before their import to customs area, and during their temporary storage or the room under the special mode other than customs regime of internal transit, the mode of final appointment or the mode of outward processing, the cost of the transaction shall be determined based on the corresponding sale, that is, the sale which took place on customs area before release of goods in free circulation is the proof that goods are sold for export to the Republic of Moldova.

The sales of goods for export to the Republic of Moldova mean that goods are purchase and sale subject according to the external economic agreement (agreement).

3.1. In case of determination of customs value of goods based on the cost of the transaction, in sense of h (1) Art. 72 of the Code, it is necessary to understand that the transaction represents set of the different transactions made according to such agreement types as: the external economic agreement according to which goods are on sale for export to the Republic of Moldova; agreement on international delivery of goods; license agreement; commission agreement; etc. Thus, the cost of the transaction shall include the corresponding cost indicators on each of agreements under which goods were imported on customs area as it is direct within the transaction of purchase and sale (the price which is actually paid or subject to payment for imported goods), and within other agreements under which expenses join in customs value of goods according to Art. 74 of the Code (for example: freight charges of goods, expenses on insurance, license fees etc.).

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