ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of November 8, 1993 No. 689

About customs tariff on imported goods and objects

For the purpose of ensuring economic interests, the Government of the Republic of Moldova decides protection of the consumer market:

1. Approve Regulations on procedure for application of customs tariff on imported goods and objects it (is applied).

2. In case of commodity import on barter to increase the import customs duty on 30 percent in comparison with basic.

3. Ceased to be valid

APPENDIX

to the order of the Government of the Republic of Moldova of November 8, 1993 No. 689

Regulations on procedure for application of customs tariff on imported goods and objects

I. General provisions

1. Customs duties assess the goods and other objects imported on customs area of the republic which are included in the Import customs tariff of the Republic of Moldova.

2. Since November 5, 1993 customs duties are paid by the business entities performing commodity importation and other objects irrespective of patterns of ownership and place of registration.

3. Customs duties on import are not collected from the goods and objects imported from Romania and from the CIS countries which ratified the Agreement on creation of the free trade area or with which the Government of the Republic of Moldova signed bilateral interstate free-trade agreements, and also from the countries qualified by the United Nations as underdeveloped countries.

4. The customs duties collected according to this Provision arrive in the republican budget.

5. Collection of customs duties on imported goods and other objects is performed by State department on customs control.

6. Collection of customs duty is made in the national currency officially operating in the territory of the Republic of Moldova. In case of determination of customs value and customs duty payment for the goods and other objects estimated in foreign currency, their cost it is recalculated in the national currency officially operating in the territory of the Republic of Moldova, at the rate quoted by National Bank, applied to calculations for the external economic transactions on the date of submission of the cargo customs declaration.

II. Procedure for filling of the cargo customs declaration in case of calculation of customs duties on imported goods and other objects

7. The amount of customs duties on imported goods and other objects is estimated in their owner (manager) or, according to its order, other organization customs applicant according to the rates and paid before presentation of goods to customs control.

8. Calculation of customs duties on the goods and other objects which are subject to customs taxation is made on the basis of their contractual cost or cost specified in the invoice.

9. In case of discrepancy to the declared customs value of goods and other objects estimated according to this Item of the Provision or in case of impossibility of check of its calculation customs authorities of the Republic of Moldova determine customs value proceeding from the corresponding world prices for similar goods and objects on the date of execution of the cargo customs declaration.

10. The cargo customs declaration is the main document for collection of customs duties and other charges, and also for check of correctness and timeliness of money transfer under the executed contracts.

11. Calculation of customs duties on imported goods and other objects is made in column 47 of the cargo customs declaration and additional sheets to it according to the following scheme:

1) in the first column "Type" the code of payment for customs procedures according to the Qualifier of customs payments is specified;

2) in the column "A" banking currency data of business entity are specified;

3) in column 28 banking data in the currency officially operating in the Republic of Moldova are specified.

CUSTOMS PROCEDURES:

10 - in case of payment in the national currency officially operating in the territory of the Republic of Moldova;

IMPORT CUSTOMS DUTIES:

40 - in case of payment in the national currency officially operating in the territory of the Republic of Moldova;

4) the goods cost specified in column 42 is brought in the second column "Charge Bases";

5) in the third column "Rate" the size of rate of customs duties is specified;

6) in the fourth column "Amount" the amount which is subject to payment calculated according to the Section II of this provision is specified;

7) in the fifth column of "joint venture" the payment method is specified:

"бн" - clearing settlement;

"кт" - introduction of the amount of customs duties cash through cash desk of customs;

"GB" - is granted delay from payment of duty based on the warranty obligation of bank;

"гп" - delay from payment of duty based on the warranty obligation of the company is granted;

8) in the column "B" "Calculation details" the amount of the paid customs duties, number and date of the payment order are specified.

In case of provision of delay based on the warranty obligation of bank or the company in this column the amount of the payable import customs duties is specified.

According to the warranty obligation of bank when opening the account (special form) in column 28 of the cargo customs declaration (CCD) "Financial and bank data" bank details, the servicing business entity are specified (each detail from new line or with putting down of sequence number):

1) - bank code according to the General qualifier of the companies and organizations;

2) - full name of bank;

3) - the postal address of business entity, its telex or telex of bank;

4) - account number of business entity.

When implementing barter deals this column is not filled in.

12. Commodity importation and other objects with violation of established procedure of declaring is forbidden.

Additional expenses of transport organizations on processing and storage of not passed goods and others predme9tov are made at the expense of the companies, associations and the organizations which allowed violations.

III. Payment procedure of customs duties in case of commodity importation and other objects

13. The customs duty on imported goods and other objects is paid till the moment or at the time of their presentation to customs control.

For payment confirmation of customs duty the owner (manager) of goods specified in the column 8 "Receiver (Importer)" of the cargo customs declaration shall apply to this declaration copy of the payment order with the mark of bank confirming payment.

14. According to the decision of State department on customs control to the payer delay from payment of customs duties for a period of up to two months from the date of customs clearance of goods in case of submission of the bank guarantee or provision on the security can be granted to customs control of the imported goods in the amount of the customs duty which is subject to payment.

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