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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of November 2, 2005 No. 1140

About approval of the Regulations on enforcement of the customs appointments provided by the Customs code of the Republic of Moldova

(as amended on 22-12-2020)

According to provisions of article IX of the Law on modification and amendments in some legal acts No. 11-XV of February 17, 2005 (The official monitor of the Republic of Moldova, 2005, Art. No. 46-50, 165) DECIDES: the Government

1. Approve and enact since December 1, 2005:

Regulations on enforcement of the customs appointments provided by the Customs code of the Republic of Moldova according to appendix No. 1;

The paragraph third Item 1 ceased to be valid according to the Order of the Government of the Republic of Moldova of 13.12.2012 No. 929

2. Recognize invalid some orders of the Government according to the appendix N 3.

3. To impose control over the implementation of this resolution on Customs Service.

Prime Minister

Vasile Tarlev

Countersign:

Minister of Economy and Trade

 

Valeriu Lazer

Minister of Finance

Mihail Pop

Appendix №1

to the Order of the Government of the Republic of Moldova of November 2, 2005 No. 1140

Regulations on enforcement of the customs appointments provided by the Customs code of the Republic of Moldova

Chapter I. General provisions

Section 1. The transactions preceding customs clearance

1. The transactions preceding customs clearance of goods is the following:

a) representation to border customs authorities of vehicles, accompanying documents on them, and also the documents concerning the transported goods;

b) customs control of vehicles at border customs;

c) survey of goods by customs declarants and sampling;

d) short declaration and temporary storage.

A. Representation to border customs of vehicles, accompanying documents on them, and also the documents concerning the transported goods

2. Carriers of goods or their representatives shall represent to the customs authorities which are on frontier, vehicles and accompanying documents on them.

3. In transit goods motor transport the carrier shall provide to customs authority the registration certificate of the vehicle and accompanying documents on goods.

4. In transit goods railway transport of service of the railroad or their representatives submit to customs at the border station accompanying documents on railroad train.

5. In transit goods sea or river transport the captain, sudoobladatel or the agent of the vessel transporting the goods which are subject to unloading or overload shall provide to customs authority within 24 hours from the moment of mooring the original of the declaration on load and its copy.

If transactions on unloading or overload are not necessary, submission of the copy of the declaration on load is not obligatory.

After loading of courts the goods intended for export, the captain, the sudoobladatel or the agent of the vessel shall provide to customs authority the original of the declaration on load and submit its copy at least in 6 hours prior to withdrawal of the vessel.

6. The captain, sudoobladatel or the agent of the vessel shall demand from customs authority the customs permit on all goods which are loaded, unload or overloaded.

7. The captain, sudoobladatel or the agent of the vessel shall no more than 12 hours from the moment of mooring in time submit the declaration on onboard inventories.

The vessels which are in port less than 12 hours and not making any transactions on loading, unloading or overload are exempted from the obligation of submission of the declaration on onboard inventories.

8. In the declaration on onboard inventories the following property which is onboard is specified:

a) weapon, ammunition, explosives, narcotic, psychotropic or explosives, and also other things prohibited to import or export from the country;

b) the tobacco products and alcoholic beverages belonging to the vessel and crew members who exceed regulations of private consumption;

c) the food and new objects of daily use belonging to the vessel;

d) property, including valuable, belonging to crew members which exceeds regulations of private use;

The objects specified in subitems a) - c), are stored under customs seal the entire period of the parking of the vessel in port.

9. Provisions of Item 5 are applied properly and to the goods transported by the aircraft transport, but in this case submission due date of the cargo declaration constitutes 3 hours.

The commander of the aircraft shall declare to customs authority the objects specified in the subitem a) Item 8, being onboard.

10. In case of the international post delivery postal services directly or through representatives shall represent to border customs the list of post sacks.

11. In transit express mail the carrier shall provide to border customs the list of sending.

B. Customs control of commodity transport means at border customs

12. When crossing frontier customs authorities make identification of vehicles based on accompanying documents.

13. In transit goods road transport the customs authority checks external part of the vehicle, its cabin and, in case of need, refrigeration unit. At vehicles without load also control of cargo section is made.

If in case of external survey of the vehicle absence or damage of the tooth filled when sending is established or if in cargo section opening traces are found, customs control and goods is made. In this case the customs authority specifies results of control in the protocol of examination which is signed also by carrier.

14. In transit goods by rail the customs authority checks:

a) external part of the closed cars containing goods by means of integrity checking of seals, windows, roofs, walls and platform;

b) internal and external part of open cars with goods;

c) external part of the locomotive;

d) external and internal part of technical utility rooms of the locomotive and driver's cabin.

15. Cars with the absent or damaged seals, and also cars which cannot be sealed up are exposed also to internal customs control. The customs authority confirms results of control in the protocol of examination which is signed also by railway services. The similar procedure is applied also in relation to post sacks and sending.

16. In transit goods customs control on the arrival of the vessel is made by sea or river transport in the presence of port services, the captain or sudoobladatel, and also the representative of the navigable agency.

Customs control of the vessel after its arrival consists in selective check of cabin, cabins, galleys, restaurants and engine rooms for the purpose of establishment of compliance between the declaration of onboard inventories and the property which is subject to declaring. The captain, sudoobladatel or the agent of the vessel shall provide to customs authority the original of the cargo declaration.

After implementation of customs control on arrival in use of the captain, crew and passengers tobacco products and alcoholic beverages for finding of the vessel are left in the port according to the regulations established in appendix No. 1 in the necessary quantities.

When unloading or loading on the vessel of onboard inventories the customs authority does the corresponding mark in the declaration of onboard inventories.

Throughout all time of the parking of the vessel in port the captain or sudoobladatel shall use the inventories and property which are registered in the stock record book, exclusively onboard.

The captain, sudoobladatel and the agent of the vessel bear joint liability to customs authorities for property non declaration, for absence or substitution of the objects specified in the declaration of onboard inventories and also for specified in the logbook.

17. The captain, sudoobladatel or the agent of the vessel shall report to customs authority about withdrawal of the vessel at least in 6 hours for the purpose of carrying out customs control.

Customs control in case of withdrawal of the vessel consists in check of compliance of the cargo declaration to customs declarations or the permissions issued on overload, and also conditions of onboard inventories.

During customs control in case of departure the captain or his assistant is allowed to descend or rise aboard only.

18. Port services resolve departure of the vessel to the international swimming only after permission to the crossing of frontier this by bodies of the Border service in coordination with bodies of Customs Service. The body of Customs Service vises the cargo declaration and the declaration on onboard inventories.

19. In transit goods customs control is made by domestic aircrafts at once after landing, and also before take-off. During control availability onboard other property which is not relating to equipment of the aircraft for the purpose of application to them the customs regime corresponding to their purpose is checked.

Internal customs control of foreign aircrafts is made only if there are reasonable signs of non-compliance with customs rules or if the vessel is in the airport more than 6 hours from the moment of the departure provided by the flight schedule.

Internal customs control of domestic passenger aircrafts is made on arrival after disembarkation of passengers, and in case of departure - before their landing.

20. Customs control of the containers transported by the vehicle of any type is made according to the regulations established for control of closed cars.

C. Survey of goods by customs declarants and sampling

21. The customs declarant or his representative can check, before submission of the customs declaration, type and quantity of the arrived or sent goods. He can demand from customs authorities of permission to sampling also.

22. Preliminary examination of goods and sampling are performed under customs supervision.

The Customs Service has the right to establish the corresponding procedure for carrying out.

D. Short declaring and temporary storage

23. The form of the short declaration is filled in according to the regulations about the short declaration and temporary storage approved by Customs Service.

24. The Customs Service can approve submission of the short declaration electronically.

Section 2. Customs clearance of goods

25. Stages of customs clearance include the following:

a) declaration of goods and their representation for customs clearance;

b) customs control of goods;

c) release in free circulation.

A. Declaration of goods and their representation for customs clearance

26. Declaration of goods and their representation for customs clearance are performed by customs declarants or their representatives by submission of the cargo customs declaration in writing in case of completion of the procedure of transit or within 20 days from the date of submission of the short declaration.

In reasonable cases the submission due date of the customs declaration established by the law can be extended by customs authority on the conditions established by the Customs code of the Republic of Moldova.

27. The cargo customs declaration signed by the customs applicant or his representative who constituted the corresponding customs declaration is valid the declaration on own responsibility relatively:

a) accuracy of the data specified in the customs declaration;

b) reliability of the documents attached to the customs declaration;

c) placements of goods on the declared customs purpose.

28. The Customs Service establishes the order of condition on which the customs declaration can move electronically.

29. Customs declarants shall submit one customs declaration on each transport document. In that case when goods have the same receiver and it are at the same time represented to customs authority, submission of the unique declaration on several transport documents can be resolved.

29-1. The customs declaration moves in customs authorities accompanied by the documents confirming the data entered in the declaration and, at least, the following obligatory documents:

a) invoice;

b) transport documents;

c) the allowing documents necessary for release in free circulation.

29-2. When carrying out documentary control (yellow corridor of customs control), physical control (the red channel of customs control) or the subsequent control (blue corridor of customs control) in addition to the documents specified in Item 29-1, the documents confirming everything the data specified in the customs declaration are submitted. If the documents submitted by the customs applicant do not confirm all data from the customs declaration, the customs authority can request submission of other data necessary for permission of release in free circulation

B. Customs control of goods

30. The purpose of customs control is prevention of customs offense, observance of conditions and legal terms, and also disclosure of customs offenses.

31. Stages of customs control of goods:

a) verification of presence of the documents necessary for customs clearance, depending on the declared customs purpose of the goods which are subject of the declaration;

b) documentary control;

c) check of implementation of payment or, in case of need, guaranteeing the customs obligation;

d) physical goods control.

32. Customs control is made without fail according to technique of the processing of cargo customs declarations approved by the order of Customs Service and consists, at least, in verification of presence of the documents necessary for customs clearance, depending on the declared customs purpose of the declared goods, and also in implementation of payment or guaranteeing, in case of need, the customs obligation.

33. The Customs Service has the right to establish the simplified procedures of customs clearance in case of which neither goods, nor their accompanying documents are submitted to customs authority at the time of obtaining or, in case of need, their sending.

34. Documentary control consists in check:

a) correctness of filling of the cargo customs declaration;

b) availability of the documents attached to the cargo customs declaration according to the declared customs appointment;

c) compliance of the data specified in the customs declaration and in the enclosed documents;

d) forms of the enclosed documents.

35. Customs goods inspection consists in check of goods by method of their identification, calculation of places or sending, weighings, measurements, photography, sampling and samples, use of the special equipment of customs control and other control facilities for the purpose of confirmation of the data specified in the customs declaration and/or in accompanying documents.

The customs authority has the right to apply the following types of customs examination:

a) complete (check of all batch);

b) partial (check of part of the batch sufficient for ensuring compliance with the customs legislation); or

c) carried out for the purpose of sampling and samples for carrying out researches (examination) of goods.

Results and type of the applied customs examination are brought in the statement which is drawn up according to the procedure established by Customs Service.

If customs examination is carried out partially, its result is accepted concerning all batch specified in the customs declaration.

36. Physical customs control is exercised in the following procedure:

a) the goods transported by embankment are checked by observation or sounding, on vehicles in which they are, on stages or platforms of operational terminals for containers;

b) goods in packaging are checked selectively on vehicles where they are. In case of lack of conditions for control on the vehicle customs authorities have the right to demand unloading of goods;

c) goods in packaging which are in warehouses, stages or platforms of operational terminals for containers are checked by inspection of each batch;

d) the goods transported on pipelines and also the electric power are checked from the point of view of quantity according to indications of the established counters.

37. Customs authorities carry out complete customs examination in situations when there are good causes specifying non-compliance with the existing customs legislation, or the criterion of selectivity directly indicates the need checks of all batch, and also in cases when based on risk analysis it is determined that partial control is not sufficient for ensuring compliance with the customs legislation.

38. The customs authority specifies monitoring procedure method, its result in the customs declaration and notes number and brands of identification of the packagings opened for control with load.

39. For implementation of physical customs control the customs authority specifies goods or their parts which the customs declarant or his representative shall provide.

40. The customs applicant or his representative shall move, unpack and repack, upon the demand of customs authority, goods without drawing damages by it. The expenses connected with the specified transactions become covered by the customs applicant.

41. Physical customs control is made in the presence of the customs applicant or his representative, and also carrier, except for transportations by sea or river transport when presence of carrier is optional.

Goods control, being in warehouses or platforms, is made in the presence of the responsible person.

If the customs applicant or carrier refuses to be present when carrying out physical customs control, the customs authority in writing establishes term for accomplishment of this obligation. If after fixed term the customs applicant or his representative did not react properly, the customs authority appoints physical customs control of goods under risk and at the expense of the customs applicant, resorting, in case of need, to services of experts or corresponding persons when nature of goods requires special control.

The conclusions of customs authority made during the appointed physical customs control have the same force, as when carrying out the customs control which is carried out in the presence of the customs applicant or his representative.

C. Release in free circulation

42. Release in free circulation is provided in writing if all conditions are complied and formalities on customs clearance according to requirements of item 32 are made.

Based on the technique developed by Customs Service release in free circulation and based on record electronically is allowed.

43. Customs authority, authorized to resolve release in free circulation, checks observance of the technological scheme of processing of the customs declaration.

Responsibility for carrying out documentary control or physical customs control of goods is born by persons which exercised this control in that measure in what the technological scheme of processing of the customs declaration demanded carrying out such control. Responsibility for check of payment or, in case of need, guarantee of the customs obligation is assigned also to the customs authority which performed the corresponding check.

44. The goods which are not issued in free circulation remain under customs supervision at the expense of the exporter or the importer or can be stored by carrier or the customs broker during the term established by customs authority for clarification of situation.

The goods intended for export and not issued in free circulation according to the statement and at the expense of the exporter can be returned by carrier on the territory of the country.

Section 3. Customs supervision

Subsection 1. The supervision exercised by customs

45. Customs supervision includes any action of customs authorities made for the purpose of ensuring compliance with the customs rules and other regulations applicable to the goods and vehicles which are under customs supervision.

46. Are subject to customs supervision:

a) the goods, vehicles and values which are not drawn up in customs authorities in case of their import to the country;

b) the goods and values placed under preferential customs regimes;

c) the vessels floating under foreign flag and foreign aircrafts, on the time spent in territorial waters or ports or at the airports;

d) goods to which the favorable tariff privileges were applied and which were issued in free circulation with provision of tax and customs privileges.

47. Customs supervision is exercised by means of application of one or more methods provided below:

a) carrying out operational accounting of the goods and values placed under customs regime by their entering into magazines or customs papers. According to conditions of Customs Service operational account can be kept and electronically;

b) application of customs seals to the goods, values and vehicles which are under customs regime and also to ways of access to rooms in which they are;

c) conducting selective sudden checks of the vehicles loaded with goods which did not pass customs clearance or being in transit;

d) establishment of permanent or temporary posts, stationary or mobile, in places of open entry of persons in ports and the airports, at ladder of courts and aircrafts, in warehouses or in other locations of the goods and other values which are subject to customs clearance and also vehicles;

e) implementation in the presence of signs of customs offense of total checks of the goods or values moved through customs border to certain periods or their some categories;

f) conducting the subsequent checks according to provisions of Chapter 29-1 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 and the Section V of Chapter 11 of the Tax code No. 1163-XIII of April 24, 1997.

48. In ports and free zones customs supervision is exercised by specific method in the way:

a) the organizations of mobile customs groups on external borders of perimeters in which the transactions specific to ports and free zones are performed;

b) the organizations of stationary customs posts in places of access for persons and property in ports and free zones;

c) other measures inherent to some ports and free zones provided by regulating documents of their organization and functioning.

49. Customs supervision will be organized by each customs depending on specifics and requirements of activities.

50. (1) the Customs functioning in ports exercises supervision in their territory of cabotage courts, pontoons, and also behind the property belonging to persons who are included into ports leave them or work in ports.

(2) the Border customs functioning at automobile check points and at railway stations exercises customs supervision in their territory. On the railroad customs supervision is exercised also during customs control in passenger trains.

(3) the Customs within the country functioning at railway stations in postal departments or in own territory, perform obligations on customs supervision in these parts where customs authorities move for carrying out certain customs transactions.

50-1. (1) For ensuring the customs supervision provided in the subitem d) Item 46, physical persons and legal entities which used the favorable tariff privileges by use of tax and customs privileges in case of commodity import depending on their type and final appointment, notify without fail the customs authorities which provided them these privileges on observance of conditions of use of the specified goods.

(2) the Notification provided in part (1), it shall be performed without fail every half-year, until the end of the first month of the half-year following after half-year of notification, representation by the registered mail certified (the sign and seal of the economic agent) copies of the accounting documents confirming or confuting observance of conditions of use of these goods and will proceed before completion of customs supervision according to provisions of Article 35 of the Customs code.

(3) at the time of declaration of goods with use of tax and customs privileges based on provisions of Article 34 of the Customs code of the Republic of Moldova, the customs applicant or person representing it attaches to the customs declaration "The declaration – the obligation", provided in appendix No. 33 to this Provision.

50-2. According to provisions of the Customs code, the following circumstances can be considered force majeur:

a) the war (announced or not), military operations, invasions, actions of the foreign enemy, broad military mobilization;

b) embargo;

c) epizooty, epidemic, natural disaster or emergency situation of natural nature;

d) explosion, the fire, destruction of goods, destruction of vehicles as a result of the road accident.

50-3. Circumstances can be acknowledged force majeur for non-execution of the obligation only after establishment of three criteria:

a) their exclusive nature which caused non-execution of obligations out of reasonable control;

b) their unpredictable nature when placing goods under customs appointment about which it was impossible to know in case of force majeur circumstances at the time of goods placement under customs appointment;

c) their insuperable nature, they cannot be prevented, avoided, overcome, they are invincible, and the person could not avoid reasonably them or overcome effects of force majeur circumstances.

50-4. For confirmation of force majeur circumstances it are represented to customs, depending on circumstances, the following documents:

1) the protocol of ascertaining and/or the protocol on offense constituted by competent authorities (The Ministry of Internal Affairs, etc.);

2) the expert opinion on actual state of goods issued by Chamber of Commerce and Industry;

3) the protocol of survey on site constituted by the employee of customs;

4) notes, opinions, reports, the conclusions issued by the organizations authorized according to the legislation (The public hydrometeorological service, Chamber of Commerce and Industry, etc.);

5) other documents.

50-5. After studying of all documents if the customs classifies actions as force majeur circumstances, it automatically closes customs appointment, with removal of goods from accounting and if the customs does not classify actions as force majeur circumstances, it automatically closes Item of customs appointment, with the edition of the decision on regularization for collection of import payments.

Subsection 2. Application of customs seals

51. (1) Customs seals are applied to sealing of doors, windows and other systems of closing of vehicles.

(2) Sending shall be packed so that to exclude access to their content without failure of seal or leaving of visible traces of penetration.

52. For application of seals vehicles and rooms shall meet the following conditions:

a) the building shall allow export or import of property only through apertures which can be sealed up;

b) the building shall be rather strong not to allow breaking of walls, floors or roof without leaving of visible traces;

c) the building shall not allow complete or partial removal of walls, floors or roof and their return into place without leaving of visible traces;

d) doors, windows and pipelines for goods in liquid or gaseous state shall be equipped with rings or other devices for free application of customs seals.

Subsection 3. The customs supervision and control performed out of customs

53. Customs supervision and control out of customs are performed by the customs authorities authorized by Customs Service for the purpose of the prevention, fight and punishment for customs offenses in all national territory.

54. The customs authorities authorized according to the item 53, perform the following main functions:

a) perform by means of special means and methods supervision of the goods and values which are subject to customs clearance in all national territory;

b) establishes and levy the difference on payments for import and export which resulted from non declaration according to the law of property during the import and export or transit transactions undertaken on own initiative;

c) reveal and punish for cases of non-compliance with customs rules;

d) establish and detain for the purpose of confiscation the property which is subject of customs offense;

e) warn and combat illegal arms trade, ammunition, explosive and radioactive materials, narcotic and psychotropic drugs and substances, their precursors and the main chemicals, toxic medicines and substances, objects of national cultural property, precious metals and stones.

55. In all national territory the authorized customs authority has, according to law provisions, the following rights:

a) stop vehicles, using special alarm signs;

b) check documents for vehicles, and also the documents confirming origin and customs regime of property including documents for international carriages;

c) control the vehicle, applying, in case of need, customs seals on cargo sections;

d) check buildings, warehouses, platforms, offices and other objects where there is or can be property which is subject to customs clearance or having the special mode.

56. (1) On signal of the duly customs authorized officer the transport driver shall stop and create all necessary conditions for its check.

(2) Non-obedience to signals involves acceptance of all necessary measures for vehicle stop according to requirements of the law, and also the request for the help to police agencies.

(3) In that case when control of the vehicle cannot be carried out in the place of its stop, it is followed for this purpose to the nearest customs.

57. Out of customs stationary or mobile posts for the purpose of implementation of customs supervision and control can be created.

58. In all national territory transit vehicles can be followed by the duly customs authorized officer between two customs if there are suspicions on illegal unloading, at the expense of person performing transit.

59. For accomplishment of powers on customs control out of customs, the authorized customs authority has the right to perform in all national territory the following types of activity according to the legislation:

a) conducting investigations, observations and checks in case of signals of customs offense;

b) verification of registers, financial financial accounting, any records, including on the electronic media having direct or indirect relation to goods, imported, exported or transit on the national territory;

c) sampling of the goods which are subject to customs clearance for carrying out the analysis in own or authorized laboratories for the purpose of their examination and identification;

d) carrying out according to the law of criminal investigation in that case when it is supposed that as a result of customs offense the crime was committed.

60. Based on international agreements which party is the Republic of Moldova the authorized customs authority makes exchange with foreign customs offices of information necessary for the prevention and fight against customs offenses.

61. For the purpose of establishment of extent of observance of customs rules by physical persons or legal entities the authorized customs authority has the right to make the subsequent control of transactions on customs clearance.

62. Actions for the subsequent customs control are performed according to the plans approved by Customs Service or suddenly.

63. The subsequent customs control is carried out for the period the term of limitation period applied to import or export payments, estimated from the moment of release in free circulation. During the same term the differences revealed on customs payments can be collected or compensated.

64. Technical regulations of implementation of customs supervision out of customs, and also the subsequent customs control are established by Customs Service.

Chapter II. Specific provisions of customs regimes and other appointments

Section 1. Commodity import

65. Commodity import is performed with observance of the regulations provided by the Customs code of the Republic of Moldova, the Law on customs tariff and other regulations regulating commodity import.

66. (1) the Explanatory notes, classification and other conclusions concerning interpretation of the Harmonized system and also the recommendations published by Committee of the Harmonized system and approved by Council of the customs commonwealth according to the International convention on the Harmonized system of names and the codification of goods concluded in Brussels on June 14, 1983 are applied by customs based on regulations of Customs Service.

(2) the Provisions accepted by the European commission concerning application of tariff line item to certain goods are applied by customs authorities based on regulations of Customs Service.

67. The preferential tariff mode set by international treaties by which party the Republic of Moldova is, provided in case of submission of the certificate of origin, introduction of the code established for each agreement or the international treaty into the corresponding column of the cargo customs declaration and, in case of need, in case of accomplishment of other special conditions established by the relevant agreements.

68. The customs has the right to demand from the body which issued the certificate of origin, conducting its check in the following cases:

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