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The document ceased to be valid since  August 29, 2014 according to Item 13 of the Order of Customs Service of the Republic of Moldova of  July 31, 2014 No. 333

ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of October 2, 2009 No. 267

About approval of the form, procedure for filling and use of the decision on settlement

(as amended on 26-01-2012)

According to Article 127 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (it is published in the Official monitor of the Republic of Moldova, special release of January 1 2007) and Item 8 of the Regulations on Customs Service approved by the Order of the Government No. 4 of January 2, 2007 (The official monitor of the Republic of Moldova, 2007, No. 3-5, to the Art. 15), I ORDER:

1. Approve the form of the decision on settlement, according to appendix No. 1, and the Instruction for its filling, according to appendix No. 2 of this order.

2. Customs officers (customs bureaus, posts and central office) constitute decisions on settlement in case of detection, refining, education or and/or carrying out measures of economic policy of legal entities or physical persons.

3. The decision on settlement as the executive document, is constituted in the following cases:

1) emergence of the customs obligation according to the provided articles 127,127.2-127.12 of the Customs code, including in cases of lack of the customs declaration or the standard TV form - 14;

2) closing of preferential customs regime with customs authority independently using the guarantee provided at the time of goods placement in this customs regime including according to item 71 (2) Provisions about enforcement of the customs appointments provided by the Customs code of the Republic of Moldova approved by the Order of the Government No. 1140 of 2.11.2005;

3) decision makings in as a result of post-customs audit or as a result of verification of the customs declaration after its validation;

4) error corrections in the calculations as a result of checks perfromed after validirovaniye of the customs declaration;

5) recalculation of the customs obligation as a result of changes with retroactive effect in the legislation;

6) cancellations of the customs obligation as a result of submission of the documents confirming application of the tariff privileges or preferences or as a result of execution of the judgment;

7) introductions of changes in the information system "ASYCUDA World" as a result of approval of the protocol of corrections.

The recalculations performed by customs authority on increase in customs value during verification of customs declarations before their validation, are inadmissible to collection based on the decision on settlement, and are made only based on the changed customs declaration, as directed the inspection act.

4. The decision on settlement is constituted by the contractor on behalf of:

1) inspectors of customs post (single window) who draws up the constituted customs declaration in case of detection of discrepancies after validirovaniye of the customs declaration including in case of submission of the documents confirming application of tariff preferences of post-customs control and/or reverification of the customs declaration;

2) the employee of management of the subsequent control of central office and department of the subsequent control and post-customs audit of customs bureau in case of detection of violations after audit completion;

3) the employee of department of the income, customs value and classification of goods of customs bureau in case of cancellation of the customs obligation, and also in case of detection of mistakes in calculations, introductions of changes in information system after validirovaniye of the customs declaration or filling of the standard TV-14 form;

4)  No. 37 Is excluded according to the Order of Customs Service of the Republic of Moldova of 26.01.2012

5) the employee of department (customs post) who exercises control of action of preferential customs regime or temporary export in case of closing of this mode with independently customs authority.

5. The contractor provides within 15 calendar days from the date of emergence of the customs obligation, the end of post-customs audit or reverification of the customs declaration, creation of the decision on settlement, its approval and vising proceeding from case at the chief of customs post, in department of the income, customs value and classification of goods of customs bureau, in management/department of the subsequent control and post-customs audit, in legal management / department / sector and to submit for approval to the chief of customs bureau (management of central office of Customs Service). During creation, approvals and vising of the decision on settlement the customs payer has the right to provide to the contractor the additional documents necessary for objective consideration of the case. The head approves the decision on settlement till 10 calendar days after its creation, further responsible for accounting of documents of personnel department of customs bureau and/or management of the subsequent control and post-customs audit assigns number one after another and date, according to register of decisions on settlement.

6. The decision on settlement is constituted in triplicate what within 7 calendar days after approval orally notify on and hand the first copy to the customs payer / to third solidary responsible person. In case of refusal acceptances by the last of the first copy of the decision on settlement customs authority at presence and behind the signature the minimum of two witnesses performs in it the record "refusal of the payer" and provides its post sending with the registered mail with the notification on obtaining.

The second copy of the decision on settlement constituted by the contractor according to item 4 to subitems 1,3,5 of the order is transferred to department of the income, customs value and classification of goods, and the copy constituted by the contractor according to item 4 to subitem 2 of the order is filed post-customs audit or reverification of the customs declaration.

The third copy is transferred monthly, no later than the 5th of the following for reporting month, to management of tariff and non-tariff regulation of central office of Customs Service together with the register of accounting of decisions on settlement for month under report which is drawn up by department of the income, customs value and classification of goods. The third copy of the decision on settlement together with the register of accounting of decisions on settlement is drawn up by management of the subsequent control and post-customs audit and transferred to management of tariff and non-tariff regulation no later than the 5th of the following for reporting month.

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