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LAW OF THE REPUBLIC OF MOLDOVA

of November 20, 1997 No. 1380-XIII

About customs tariff

(as amended on 18-03-2021)

The parliament adopts this law.

Chapter I General provisions

Article 1. Scope of the law

(1) This law establishes procedure for forming and application of customs tariff on the goods imported into the Republic of Moldova and exported out of its limits, rules of taxation by their customs duty, and also methods of determination of customs value and the country of goods' origin.

(2) the Customs tariff is intended for:

a) optimizations of structure of commodity import;

b) ensuring balance of import and commodity export, protection of domestic manufacturers of goods;

c) creating favorable conditions for integration of economy of the Republic of Moldova into world economy.

Article 2. Basic concepts

In this law the following concepts are used:

the concept "customs tariff" is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

customs border - frontier of the Republic of Moldova;

customs area - the territory in which the Republic of Moldova has jurisdiction in the field of customs activities;

movement of goods through customs border - their import to customs area and export out of its limits, and also transit through it in any manner;

goods - any personal estate, including all types of energy. The vehicles used for international carriages are not considered as goods;

the concept "Commodity nomenclature" is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

customs value of goods - the cost of the goods imported on customs area or exported from it, determined for the purpose of collection of import payments;

internal cost – the actual cost of the goods imported on the territory or exported from the territory of the Republic of Moldova, which is not including expenses on transportation, insurance, and also loading expenses, unloading and overload of goods;

the customs duty - the tax levied by customs authority according to customs tariff for import;

the customs applicant - the physical person or legal entity declaring to customs authority goods;

the country of import - the country or customs area where goods, services are imported;

identical goods - the goods identical in every respect, including physical characteristics, quality and reputation in the market. Insignificant external distinctions do not interfere with to consider the goods in other relations satisfying to this determination, identical;

homogeneous goods - goods which though are not identical in every respect, but have similar characteristics and the similar constituting materials that allows them to perform the same functions and to be interchangeable in the commercial relation. In case of determination of uniformity of goods their quality, reputation in the market, availability production or trademark shall be considered;

goods of the same class or type - goods which concern, according to the Combined commodity nomenclature, to group or type of goods, made by certain industry or the industrial sector and include identical or homogeneous goods;

royalty (periodical payments) - the payments of any kind received as compensation for use or transfer of right to use of any copyright and/or the related rights, including to the literary work, art or science including movies and movies or records for television or broadcasting, any patent for the invention, the trademark, the drawing or model, the plan, the computer program, confidential formula or process, for use or transfer of right to use of information concerning industrial, commercial or scientific experience;

The combined commodity nomenclature – the reference book containing product codes, the name and the description corresponding to the classification systems applied in the international practice, the goods imported on the customs territory / exported from customs area and also the amount of the customs duties on these goods.

Chapter II Customs duty. Its types, procedure for establishment and application

Article 3. Types of customs duty

The following types of customs duty are applied:

1) ad valorem - estimated as a percentage to customs value of goods;

2) specific - estimated at the established rate for commodity unit;

3) combined - combining both types of customs duty specified in Items 1) and 2);

4) special which is in turn subdivided on:

a) the special duty applied to protection of goods of local production when importing to customs area of goods of foreign production in quantity and on the conditions putting or able to cause notable material damage to domestic manufacturers of goods;

b) the anti-dumping duty applied in case of import to customs area of goods at the prices their costs in the country exporting these goods at the time of import are lower if interests are infringed or there is threat of drawing material damage to domestic manufacturers of identical or homogeneous goods, or there is obstacle for the organization or expansion of production of identical or homogeneous goods in the country;

c) the compensatory duty applied in case of import to customs area of goods in case of production or evacuation of whom subsidies were directly or indirectly used if interests are infringed or there is threat of drawing material damage to domestic manufacturers of identical or homogeneous goods, or there is obstacle for the organization or expansion of production of identical or homogeneous goods in the country.

Article 4. Procedure for establishment and application of customs duty

(1) It is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

(2) It is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

(3) It is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

(4) It is excluded according to the Law of the Republic of Moldova of 25.07.2014 No. 172

(5) Collection for implementation of customs procedures is levied according to appendix 2, being integral part of this law. Collection for implementation of customs procedures is not levied for the samples and exhibits delivered by domestic business entities for the international fairs and exhibitions organized in the territory of free enterprise zones. The import and export transactions performed by the business entities who are in the territory of the Republic of Moldova, but not having tax relations with its budget system are exempted from collection for implementation of customs procedures according to the procedure, approved by the Government.

(6) the Import and export transactions performed by the business entities who are in the territory of the Republic of Moldova, but not having tax relations with its budget system are made according to the procedure, established by the Government.

Article 4-1. Payments and transfers into the territories of the Republic of Moldova

In the territory of the Republic of Moldova the payments and transfers relating to payment and customs duty drawback or the charges specified in Article 4, are performed according to relevant provisions of the Customs code.

Chapter III Customs value of goods

Article 5. System of determination of customs value of goods

(1) the System of determination of customs value of goods extends to all goods imported on customs area and exported out of its limits.

(2) Determination of customs value of goods is made according to this law and international treaties ratified by the Republic of Moldova, and also adopted for the purpose of their execution by regulations of the Government.

Article 6. Declaring of customs value of goods

(1) Customs value of goods is told to customs authority by the customs applicant when moving goods through customs border.

(2) the Procedure and conditions of declaring of customs value of the goods imported on customs area and exported out of its limits, and also form of the declaration are established by the Government according to this law and international treaties ratified by the Republic of Moldova.

Article 7. Rights and obligations of the customs applicant

(1) the customs value of goods Declared by the customs applicant and additional data relating to it shall be reliable and documented.

(2) In need of confirmation of correctness of the declared customs value of goods upon the demand of customs authority the customs applicant shall provide the corresponding data. If the customs authority has doubts concerning reliability of the provided data, the customs applicant has the right to determine customs value of goods by the methods provided by this law.

(3) If the customs authority disposes about delay of final determination of customs value, the customs applicant has the right to export goods from customs on condition of introduction of sufficient guarantee which would cover import payments concerning the corresponding goods.

(3-1) It is excluded according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(3-2) It is excluded according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(3-3) It is excluded according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(4) in case of disagreement with the decision of customs authority concerning customs value of goods the customs applicant can appeal this decision according to the procedure, established by the legislation, both in customs authority, and in degree of jurisdiction, without payment of penalty.

(5) Voided according to the Law of the Republic of Moldova of 17.06.2016 No. 138

Article 8. Rights and obligations of customs authority

(1) the Customs authority exercises control of correctness of determination of customs value of goods.

(2) the Customs authority has the right to make the decision on correctness or abnormality of the customs value of goods declared by the customs applicant.

(3) in the absence of the data validating determination of the declared customs value of goods or in the presence of the bases to believe that the data provided by the customs applicant (importer) are doubtful (in particular when the cost of goods is lower than its production cost) and/or are insufficient, the customs authority has the right to determine independently customs value of goods, consistently applying one of six methods provided by this law.

(4) the Customs authority has the right to use the information provided by the customs applicant in case of the statement of customs value of goods and determined as trade secret, it is exclusive in the customs purposes and has no right to transfer her to the third parties, except as specified, stipulated by the legislation. Bears responsibility according to the legislation for disclosure of information which is trade secret, customs authority.

(5) in case of acceptance by the official of customs authority of the decision on unacceptability of the customs value of goods declared by the customs applicant the customs authority notifies the customs applicant at its request in writing on motives of rejection of the specified cost, leaving for the customs applicant the right to appeal refusal without payment of penalty by the customs applicant or the other person responsible for payment of import payments.

(6) After acceptance of the final decision on unacceptability of the customs value of goods declared by the customs applicant the customs authority at written request of the customs applicant shall provide it in a month written explanation of the reasons for which the declared customs value of goods cannot be assumed as a basis for charge of import payments.

(7) For Article 7 and this Article expression "without payment of penalty" means that the customs applicant cannot be fined or subjected to other sanctions only for the reason that he decided to use the appeal right.

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