of February 19, 2010 No. 54
About classification of lining from polyvinylchloride
For the purpose of single classification of homogeneous goods, effective customs control of the goods crossing border of the Republic of Moldova, and their identification according to the Combined commodity nomenclature approved by the Law No. 172 of July 25 2014, as well as on the basis of Article 141/2 the paragraph (3) the Customs code of the Republic of Moldova (No. 1149-XIV of 20:07. 2000, Official monitor of the Republic of Moldova, special release of 1:01. 2007), I ORDER:
1. Approve methodology of classification of lining from PVC (according to appendix).
2. To assign execution of this order to chiefs of customs.
3. To impose control of execution of this order on Head department of information flows and customs statistics.
4. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
CEO of Customs Service
to the Order of Customs Service of the Republic of Moldova of February 19, 2010 No. 54-O
This methodology was developed on the basis of explanations to the Harmonized commodity description and coding system (the Section VII, group 39, the subgroup of II, goods item 3916, paragraphs 1 and 2) and opinions of World Customs Organization, one of the parties of which is the Republic of Moldova, and also the Combined commodity nomenclature approved by the Law No. 172 of July 25, 2014.
According to explanations to the Harmonized system the goods item 3916 "Mononit with size of cross section more than 1 mm, rods, cores and profiles shaped, with the processed or raw surface, but not undergone to other processing, from plastic" includes the products from polyvinylchloride received as a result of one transaction with the permanent or repeating cross section. Processing of their surface, such as is allowed: polishing, matting, etc.
According to the note 1 of group 39 "Plastic and products from them" the Commodity nomenclature of the Republic of Moldova the term "plastic" means materials of goods items 3901-3914, which are capable in case of polymerization or at any subsequent stage to take the set form under the influence of external impact (usually temperatures and pressure, and if necessary and with use of the solvent or the plasticizer) and to keep it after elimination of external impact, such as pressing, casting, extruding, kalandirovaniye or another.
"Lining from polyvinylchloride" represents product of irregular shape (see photo), with identical cross section, having ledge on one edge, and on another groove by means of which it gathers by coupling. In case of production drawing on the front surface of lining of polymeric film by means of which the drawing turns out is allowed. Lining is used as finishing material for the rooms which are usually not exceeding on width of 50 cm, and on length of 6 m.
Proceeding from the above, the lining made of polyvinylchloride, used for finishing of ceilings and walls shall be carried in goods item 3916 "by Mononit with size of cross section more than 1 mm, rods, cores and profiles shaped, with the processed or raw surface, but not undergone to other processing, from plastic", subline item 3916 20 "from vinyl chloride polymers".
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The document ceased to be valid since December 31, 2021 according to the Order of Customs Service of the Republic of Moldova of December 15, 2021 No. 373-O