ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 18, 2007 No. 1427

About approval of the Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404

Approve Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404 it (is applied).

Approved by the Order of the Government of the Republic of Moldova of December 18, 2007 No. 1427

Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including disposable electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404

I. General provisions

1-1. To the Ministry of Finance to develop and approve design of the Excise Brand / Consumer Brand brand.

2. For the products provided in Item 1, to the subject marking by excise brands / consumer brands the following types of brands are provided:

a) the products provided in Item 1, of local production;

b) the imported products provided in Item 1.

3. The cost of excise brands / consumer brands does not include the excises which are subject to entering into the budget.

4. Observance of procedure for the acquisition of excise brands / consumer brands stated in this Provision and markings of the corresponding goods coming from the Republic of Moldova, and also imported by them is the compulsory provision for realization of these goods in the territory of the republic including intended for consumption in the territory which is not controlled by the constitutional authorities.

5. The acquired excise brands / consumer brands are not subject to resale, transfer to other persons or alienation in other forms, except for their return to public institution "Center of information technologies in finance".

5-1. Are subject to marking by "consumer brand" of product, provided in Item 1, imported on the territory of the Republic of Moldova and intended for consumption in the territory which is not controlled by the constitutional authorities.

II. Procedure for realization of excise stamps and responsibility for marking

6. Realization of excise brands / consumer brands to economic manufacturing agents of products (including from raw materials supplied by the customer), to importers and economic agents who import/acquire the products provided in Item 1, subject to marking from the economic resident agents who do not have tax relations with the budget system of the Republic of Moldova is performed by directly public institution "Center of information technologies in finance" based on orders (statements) according to the form specified in appendix No. 1 to this Provision in 15-day time from the date of submission of orders (statements).

7. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 05.09.2018 No. 856

8. Issue of excise brands / consumer brands for marking of the confiscated, ownerless products provided in Item 1, is performed according to the procedure, established by the State Tax Administration.

9. On the date of submission of the order (statement) the economic agent producer / importer and the economic agent who acquires the products provided in Item 1, subject to marking from the economic resident agents who do not have tax relations with the budget system of the Republic of Moldova shall pay to public institution "Center of information technologies in finance" the cost of the ordered brands. In the payment order in the column "purpose of payment" it is specified "for payment of cost of brands".

10. Excise brands / the consumer brands necessary for sales of products provided in Item 1, which it is seized for the purpose of providing the claim, possible confiscation, are issued by the State Tax Administration upon the demand of body, authorized to sell products. The cost of excise brands / consumer brands, and also excises are paid for the account of the means received from the realization marked the products provided in Item 1.

11. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 05.09.2018 No. 856

12. Responsibility for marking of the subject sales of products, provided in Item 1, domestic economic manufacturing agents, importers, and also the economic agents acquiring (receiving) subject to marking of the products provided in Item 1, at the economic agents of the Republic of Moldova who do not have tax relations with its budget system in production process bear.

13. The necessary quantity of excise brands / consumer brands is determined proceeding from amounts and units of measure of goods for which they are acquired. For this purpose the buyer represents to public institution "Center of information technologies in finance", as necessary, the following documents:

a) the order (statement) for acquisition of excise brands / consumer brands in which the amount of the goods (products) assessed by excise for which marking brands are acquired is specified;

b) the agreement signed between the importer and the foreign producer in the original and in the copy (in case of import of the products provided in Item 1, to the subject marking). The original of the agreement is verified with the provided copy, certified checking excise brands / consumer brands and returns to the buyer of excise brands / consumer brands;

c) the agreement (in the original) signed directly between the economic agent who acquires (receives) the excisable product provided in Item 1, at the economic agents of the republic who do not have tax relations with its budget system. The original is verified with the provided copy and returns to the buyer of brands;

d) ceased to be valid according to the Order of the Government of the Republic of Moldova of 22.11.2023 No. 922

e) the identity certificate and the power of attorney (in case of need) on receipt of excise brands / consumer brands;

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