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CUSTOMS CODE OF THE REPUBLIC OF MOLDOVA

of July 20, 2000 No. 1149-XIV

(as amended on 23-04-2020)

The parliament accepts this code.

This code determines legal, economic and organizational basis of customs affairs and is directed to protection of sovereignty and economic safety of the Republic of Moldova.

Section I General provisions

Chapter 1 Customs affairs

Article 1. Basic concepts

For the purpose of of this Code the following basic concepts are used in value:

1) goods - any personal estate, objects and other values, including currency (the cash foreign and national currency, payment instruments and the materialized securities expressed in foreign and national currency), natural gas, electric, thermal, other types of energy and vehicles (which are subject of the external economic transactions) except for specified in Item 4);

2) domestic goods - goods:

a) the goods which are completely received on customs area of the Republic of Moldova in accordance with the terms, the stipulated in Article 20 Laws on customs tariff, and not including imported because of limits of customs area of the Republic of Moldova. The goods received from the goods placed under preferential customs regime are not considered having domestic nature;

b) imported because of limits of customs area of the Republic of Moldova and issued in free circulation;

c) received or made on customs area of the Republic of Moldova or from the goods specified in Item b), or from the goods specified in Items and) and b);

d) completely received or rather processed in free zone in accordance with the terms, provided by part (4-1) articles 7 of the Law on free enterprise zones No. 440-XV of July 27, 2001;

3) foreign goods - the goods which are not specified in Item 2);

4) vehicles - any vehicles (which are not subject of the external economic transactions), used for international carriages of passengers and goods including containers and other transport equipment;

4-1) vehicle - the self-propelled or not self-propelled mechanical system intended for transportation of people and loads or equipped with mechanisms which can perform certain works;

5) movement through customs border - making of actions for import to customs area of the Republic of Moldova or to export from this territory of goods and vehicles in any manner, including transfer in the international mailings, use of pipeline transport and power lines. The specified actions provide:

- in case of commodity importation and vehicles on customs area of the Republic of Moldova and when importing from the territory of customs warehouses to other part of customs area of the republic - the actual crossing of customs border;

- in case of commodity exportation and vehicles from customs area of the Republic of Moldova and in case of commodity importation and vehicles from other part of customs area of the republic on the territory of customs warehouses - submission of the customs declaration or other action which is directly directed to realization of intention to export or import goods and vehicles;

6) persons - physical persons and legal entities, except for the separate cases provided by this code;

7) persons from the Republic of Moldova - the companies, organizations and the organizations with the location in the Republic of Moldova created according to the legislation; the legal entities and physical persons which are engaged in business activity according to the legislation, registered in the territory of the Republic of Moldova; citizens of the Republic of Moldova;

8) foreign persons are persons who are not specified in Item 7);

9) persons moving goods through customs border - the owners of goods, their owners or other persons provided by this code;

10) customs, customs post - divisions of customs authority in which the formalities provided by customs rules are fully or partially performed;

11) the official of customs authorities - person allocated on permanent or temporary basis, by law, with the rights and obligations on implementation of functions of customs authorities or actions of administrative and administrative, organizational and economic nature;

12) the officer on criminal prosecution of Customs Service - the official of customs authority, authorized to perform criminal prosecution on the crimes which are within the competence of customs authorities;

13) the customs applicant - any person having the right to dispose of goods and/or vehicles which draws up the customs declaration on its own behalf or on behalf of which the customs declaration is drawn up;

13-1) direct representation - the relation in which the customs broker acts on behalf and at the expense of other person;

13-2) indirect representation - the relation in which the customs broker acts on its own behalf, but at the expense of other person;

14) carrier - the person which is actually moving goods through customs border or being responsible for use of the vehicle;

15) release in free circulation - action which the customs authority leaves goods and vehicles after their customs clearance at the unconditional and unrestricted order of person;

16) conditional release - the release in free circulation of goods and vehicles integrated to obligations of person to observe the set restrictions, requirements or conditions;

17) customs regime - set of the customs rules determining the status of goods and vehicles according to the purposes of transaction and purpose of goods;

18) permission to release - transfer by customs authorities of the goods or vehicles after their customs clearance in the complete order of person for the purpose of provided by the applied customs regime;

19) customs clearance - the procedure of goods placement and vehicles under certain customs regime and completion of action of this mode according to provisions of this Code;

19-1) transactions of approval – set of transactions which are carried out by customs authority for the purpose of completion of transaction of customs clearance and which can be performed also with use of methods of electronic data processing;

20) customs supervision - the measures performed mainly by customs authorities for the purpose of ensuring compliance with customs rules and, if necessary, other provisions concerning the goods which are under customs supervision;

21) customs control - set of the measures performed by customs authorities for the purpose of application and compliance with laws and rules which application is assigned to customs authorities;

21-1) subsequent controls – verification of the data containing in the customs declaration and related documents, verification of presence and compliance of the documents provided for action of certain customs appointment or customs regime, consideration of accounting records and all documents and data in all forms including computer which belong to transactions on goods, being subject of international trade, or to other, prior or subsequent commercial transactions connected with these goods, check of goods if they can be identified, vehicles, storage facilities;

21-2) physical controls – packet died on check of goods, vehicles, the international mailings and baggage of the physical persons which are carried out for the purpose of confirmation of information on the nature, origin, condition and goods quantity, being under customs control, availability of property, vehicles and storage facilities, condition of seals, stamps and other means of identification;

22) customs transactions - set of the measures performed by customs authorities on check of goods and vehicles, personal inspection, verification of accounting documents, customs warehouses, duty free shops and free zones, execution of customs papers, collection of customs payments and making of other actions by customs authorities in the field of customs affairs;

23) the customs declaration - the unilateral customs paper in which person reflects the declaration of will concerning goods placement under certain customs appointment according to the procedure, established by the customs legislation;

24) measures of economic policy - import restriction to the Republic of Moldova and export from it of goods and vehicles established proceeding from interests of economic policy, providing licensing, quoting, the taxation, establishment of the minimum and maximum prices;

25) ceased to be valid according to the Law of the Republic of Moldova of 25.07.2014 No. 172

26) customs payments - the payments levied by customs authorities according to the legislation during the importing and commodity exportation: the customs duty, taxes (the value added tax, excises), collection for implementation of customs procedures, other payments;

27) the customs duty - the payment levied by customs authorities according to the Combined commodity nomenclature;

28) collection for implementation of customs procedures - service fee, provided by customs authorities in the field of customs activities; the list of such services and the amount of payment for them are stipulated by the legislation;

29) taxes - taxes which collection is assigned to customs authorities;

30) the customs legislation - set of the regulations regulating import, export, transit of goods and application to them different customs appointments including prohibitive, rationing and supervising arrangements, and also regulations adopted by Customs Service within the competence;

31) customs rules - regulations of this Code, the Regulations on application of the Customs code, and also other regulations concerning customs affairs.

32) customs appointment - goods placement under customs regime, placement them in free zone, in duty free shop, re-export, reimport, destruction, refusal for benefit of the state;

33) taxation elements - the interest rate or the rate established per unit of goods provided by the Combined commodity nomenclature and also the methods of determination of customs value and the rule of origin established by the legislation;

34) person performing transaction - person on behalf of whom the customs declaration (customs applicant), or person to whom the rights and obligations of the above-stated person (customs applicant) concerning customs appointment are transferred is drawn up;

35) the customs obligation - the obligation on customs payment (including penalties, equivalent of cost of physical evidences and penalty fee), arisen according to the legislation, and also the payments determined after implementation of customs transactions;

36) the customs payer - person obliged to extinguish the customs obligation;

37) conversion products - all goods (products) received as a result of the room under customs regime of conversion on customs area or outward processings;

38) the processed products - all goods (products) received as a result of the room under customs regime of conversion under customs control;

39) equivalent goods - the domestic goods used instead of the imported goods for production of products of conversion;

40) exit regulations - quantity or percentage of the products of conversion received as a result of conversion or transformation of certain goods quantity;

41) the goods prohibited to import - goods which room under any customs appointment is forbidden;

42) the goods limited to import - goods which room under any customs appointment is caused by accomplishment of certain conditions, stipulated by the legislation;

43) declaring by action - form of explicit (obvious) declaring of the vehicle in case of which the physical person is exempted from filling of any customs papers on condition of representation to the customs authorities located in transition Items through frontier, documents on registration of the vehicle (in case of observance of the conditions provided by part (3) article 10 of the Law on procedure for import to the Republic of Moldova and export from its territory of property by physical persons) with subsequent its registration in information system of Customs Service. In case of declaring application by action customs papers are not issued.

44) the declaration of the owner - the declaration of the owner of intellectual property right by means of which the last assumes responsibility to all involved persons in case by degree of jurisdiction it is determined that goods do not break any of intellectual property rights, and agrees to incur all expenses which can arise in connection with the storage of goods and other transactions performed under customs supervision including expenses on destruction of goods;

45) intellectual property right - copyright, the related rights, the right to the protected trademarks or service marks, the right to industrial drawings and models, the right to geographical instructions, the right to patents for inventions, the right to the additional certificate on protection, the right to plant varieties;

46) copyright - the intellectual property right recognized behind the physical person or legal entity which created the original work in the field of literature, arts or sciences irrespective of type of creativity, method or specific form of expression and also from its value and purpose, or for other legal owners (physical persons or legal entity);

47) the related rights - the intellectual property rights other than copyright which actors contractors concerning own interpretations or execution, producers of sound recordings and producers audio-, videos concerning own records and the teleradio organization concerning own transfers and programs use;

48) intellectual property item - the results of intellectual activities confirmed with the appropriate rights of their owners to use of them, including: objects of industrial property (the invention, useful models, plant varieties, topography of integrated circuits, names of places of goods origin, trademarks and service marks, industrial drawings and models), objects of copyright and the related rights (literary works, works of art, sciences, etc., including computer programs and databases), trade secret (know-how), etc.;

49) the owner - the owner of intellectual property right or its representative or the other person, competent to have intellectual property right, or his representative;

50) counterfeit goods:

a) any goods, including their packaging, marked without the permission by the trademark identical to other legally registered mark, or the trademark which does not differ in the basic elements from legally registered trade mark for the same type of goods owing to what the rights of the owner of legal sign are violated;

b) any symbols of trademarks or service marks (including logos, labels, self-adhesive basis, brochures, instructions for use or guarantee documents with this symbol), even provided separately, similar to the goods determined in Item and);

c) any packagings bearing on themselves trademarks of counterfeit goods, even provided separately, similar to the goods determined in Item and);

51) the goods violating intellectual property right:

a) counterfeit goods;

b) piracy works;

c) the goods violating rights to patent on the invention, on the additional certificate on protection, on the name of the place of goods origin or on geographical specifying or on the patent for plant varieties.

Any seal or matrix intended or adapted for production of such goods violating intellectual property right provided that use of this seal or matrix violates the rights of its owner is equated to the above-stated goods

52) front card of the customs payer - the individual accounting card of physical person or legal entity reflecting origin, change, repayment or cancellation of the customs obligation according to committed external economic transactions;

53) the agenda of post-customs audit / recheck – the written requirement by means of which person is invited in customs authority to file documents, to give evidences, to provide other pertinent information for carrying out the subsequent control or to get acquainted with results of the subsequent control;

54) the bank agenda - special type of written requirement about submission addressed to financial institution (its department or branch) to them of information on the person who underwent or subject to the subsequent control and about transactions on bank accounts of the corresponding person;

55) obligatory information on preferential goods origin - the information on goods origin issued by Customs Service, which is obligatory for customs (customs posts);

56) the applicant of obligatory information on goods origin - any person who is in writing addressing for provision of obligatory information on goods origin;

57) the owner of obligatory information on goods origin - person on whose name obligatory information on goods origin is issued;

58) forced execution - actions taken by customs authority for recovery by enforcement of the overdue customs obligation;

59) the overdue obligation - the obligation which is subject to execution after the expiration of the terms established by the current legislation;

60) risk - probability of approach of event, which:

a) interferes with the correct application of the legislation;

b) infringes upon financial interests of the Republic of Moldova;

c) poses threat to protection and safety of the Republic of Moldova, to health of the population, the environment or consumers;

61) risk management - systematic risk identification and implementation of all necessary measures for risk exposure restriction. Includes such types of activity as data collection and information, the analysis and risks assessment, determination and acceptance of necessary measures, respectively supervision and periodic review of process and the achieved results, on the basis of national and international sources and strategy;

61-1) risk analyses – systematic use of the available information for determination of circumstances and conditions of emergence of risks, their identifications, assessment of their frequency and weight of probable effects;

61-2) risk assessments – general process of identification, the analysis, assessment and determination of priority of risk;

61-3) risk tolerances – readiness of customs authority to agree with risk level, after its assessment, for achievement of the purposes;

61-4) profiles of risk – the description of any group of risks, including certain combination of indicators of risk, based on the collected, analyzed and classified information, and also specifying concerning prevention or risk minimization;

61-5) indicators of risk – certain criteria which, being taken in total, serve as practice guidance in determination and the choice for control of customs transactions which represent risk of violation of the customs legislation. These criteria have in advance set parameters from which variation or compliance to which allows to perform the choice of object of control;

61-6) optionality of customs control – the selection process of customs transactions based on risk analysis for control;

61-7) criteria optionality/orientation – data set, recognized as information system of Customs Service, informing on certain events and/or risks and capable to establish compulsory or recommended working procedures concerning customs transactions;

61-8) accidental parameters – the component of information system of Customs Service distributing customs declarations along corridors of customs control in the absence of criteria of optionality/orientation;

62) corridor of customs control - the automated system on the basis of risk analysis preceding the customs declaration in the course of customs control. Each corridor represents the level of the control which is subject to application to the customs declaration namely:

- the green channel - the corridor of customs control allowing to provide permission to release without carrying out documentary and physical control, applying automatic approval of the customs declaration;

- yellow corridor - the corridor of customs control allowing to provide permission to release after carrying out documentary control and without carrying out physical control;

- the red channel - the corridor of customs control allowing to provide permission to release after carrying out documentary and physical control;

- blue corridor – the corridor of customs control allowing to provide permission to release without carrying out documentary and physical control, applying automatic approval of the customs declaration, on the basis of the principle of selectivity of the subsequent control by reverification of the customs declaration;

62-1) automatic approval of the customs declaration – mechanical transaction of customs information system by means of which the customs declaration affirms are computerized, without direct intervention of the official of customs authorities, according to the procedure established by Customs Service;

63) the way bill - the customs paper of the strict reporting constituted in triplicate, used for the purpose of ensuring customs supervision of goods and vehicles within transactions of transit across customs area of the Republic of Moldova. The form of the way bill is established by Customs Service;

64) the green channel, or "nothing to declare" – corridor for the physical persons which do not have things and goods or having only the things and goods which are not requiring customs declaring in writing allowed to the country. Pass of physical persons through the green channel is recognized implied customs declaring of the corresponding things and goods;

65) the red channel – corridor for the physical persons moving the things and goods which are subject to declaring in writing according to the current legislation;

66) the statement for intervention – the request provided to Customs Service for intervention in case of the goods suspected of violation of intellectual property right;

67) insignificant deliveries – the postal deliveries or the courier which are containing no more than 3 units or having gross weight no more than 2 kg;

68) the authorized sender – the status allowing business entity to perform the procedure of national transit without representation of departure to customs or in any other authorized place of goods and the corresponding transit declaration;

69) the authorized receiver – the status allowing business entity to receive on own location or in other specified place the goods placed under customs regime of transit without representation of these goods and the document accompanying transit in customs of appointment;

70) principal – the legal entity registered in customs authority expressing intention to perform transaction of national transit by means of submission of the transit declaration provided for this purpose and taking the responsibility and financial guaranteeing or other stipulated by the legislation ensuring transaction of transit.

Article 2. Customs affairs

(1) the Customs affairs include implementation of customs policy, ensuring compliance with customs rules when moving through customs border of the Republic of Moldova of goods, vehicles and persons, collection of customs payments, customs clearance, customs control and supervision.

(2) the Customs affairs develop according to the commonly accepted international standards and practice. The Republic of Moldova takes part in international cooperation in the field of customs affairs.

Article 3.

Voided according to the Law of the Republic of Moldova of 23.12.2011 No. 267

Article 4. Customs area and customs border of the Republic of Moldova

(1) the Territory of the Republic of Moldova constitutes the single customs area including the overland territory, internal and territorial waters and airspace over them.

(2) in the territory of the Republic of Moldova there can be free zones and customs warehouses. Free zones and customs warehouses are part of customs area of the Republic of Moldova (further - customs area) on which the corresponding customs regime is applied.

(3) the Frontier of the Republic of Moldova, perimeters of customs warehouses are customs border of the Republic of Moldova (further - customs border).

Article 5. International economic integration

For the benefit of development of the international economic integration the Republic of Moldova creates custom unions, free trade areas with other states, signs agreements on questions of customs cooperation.

Article 6. Customs legislation

(1) the Customs legislation includes this code, the Law on customs tariff, other regulations, and also international agreements in the field of customs affairs, one of the parties of which the Republic of Moldova is.

(2) the Customs affairs are performed according to the legislation existing on the date of adoption by customs authority of the customs declaration and other documents, except as specified, stipulated by the legislation. In case of illicit movement of goods and vehicles through customs border day of the actual movement of goods and vehicles through customs border is considered in such afternoon.

(2-1) Voided.

(3) In case of project development legislative and the regulations in customs area regulating business activity, the Government draws up the statement of the analysis of effects of regulation. According to the legislative initiatives provided by deputies the statement of the analysis of effects of regulation is drawn up by the Government in the course of approval according to the methodology approved by it.

Article 6-1. Protection of the rights and interests of persons

Protection of the rights and interests of customs payers is performed in the judicial or other procedure provided by this code and other regulations. All doubts arising in case of application of the customs legislation shall be interpreted for benefit of the customs payer.

Article 7. International agreements

If the international agreement, one of the parties of which is the Republic of Moldova, other regulations than provided by this code and other regulations of the Republic of Moldova on customs affairs are established, then regulations of the international agreement are applied.

Chapter 2 Organization of customs affairs

Article 8. Management of customs affairs

The specialized public body performing direct management of customs affairs in the Republic of Moldova is the Customs Service.

Article 8-1.

Voided according to the Law of the Republic of Moldova of 23.12.2013 No. 324

Article 9. Customs authorities

(1) the Customs affairs are directly performed by customs authorities.

(2) Customs authorities are law enforcement agencies and constitute single system of the Customs Service consisting of central office of Customs Service, customs and customs posts.

(3) the Status, functions and powers of Customs Service are determined by this code and the Government.

(4) Creation, reorganization and liquidation of structural divisions of Customs Service (customs, customs posts) are performed by service.

(5) Any bodies of the public power, except Parliament and the Governments having no right to make decisions, affecting competence of customs authorities to change them to function, to assign to them additional tasks or to interfere otherwise with their activities.

Article 9-1. General principles of the organization of Customs Service

(1) Customs Service - the administrative authority operating in subordination of the Ministry of Finance, being separate organizational structure in the administrative system of this ministry created for provision to customs payers of administrative public services for implementation and enhancement of customs control, including over legality of import/commodity exportation on the customs territory / from customs area, for accomplishment of customs clearance, creation of the conditions promoting acceleration of goods turnover through customs border.

(2) the Ministry of Finance performs methodical management of Customs Service by rendering to it the methodical help in work and accomplishment of the functions provided by part (4).

(3) For the purpose of accomplishment of the tasks facing it the Customs Service uses administrative autonomy and autonomy in decision making with observance of provisions of the current legislation. Any national

or the international body has no right to allow intervention in activities of Customs Service.

(4) the Ministry of Finance performs the following functions:

a) approves structure of Customs Service;

b) determines the purposes of Customs Service and indicators of effectiveness;

c) estimates results of work of the director and deputy directors;

d) approves the budget of Customs Service;

e) requests information relating to monitoring of customs administration including reports on the assembled import payments and customs administration, quarterly and annual statements on the goods imported on the customs territory / exported from customs area;

f) performs other operations provided by this code.

(5) in case of receipt of signals of violation by employees of Customs Service of the customs legislation Ministry of Finance the management of Customs Service informs on it. The management of Customs Service takes measures for occasion of this situation what informs the Ministry of Finance and person (subject) who reported about violation on.

(6) If the management of Customs Service does not take measures in connection with the created situation according to part (5), the Ministry of Finance considers action/failure to act of management of Customs Service in respect of the disciplinary responsibility provided by the Law on the state position and the status of the government employee No. 158/2008.

Article 10. Customs laboratories, educational institutions and companies subordinated to Customs Service

(1) For conducting examinations and researches of goods in the customs purposes by the Customs Service creates customs laboratories.

(2) For the purpose of training for customs authorities and increase in their qualification in system of Customs Service educational institutions are effective.

(3) the Customs Service creates computer centers, the printing and construction and operational companies which activities promote the solution of the tasks assigned to customs authorities.

(4) the Property of the customs authorities, customs laboratories, educational institutions and companies subordinated to Customs Service is state-owned property and is not subject to privatization. Control of this property is exercised by Customs Service.

Article 11. Main functions of customs authorities

Customs authorities perform the following main functions:

a) participate in development of customs policy of the state and implement it;

b) provide observance of the customs and tax legislation; take measures for protection of the rights and legitimate interests of persons when implementing customs affairs;

c) the states ensure within the competence economic safety;

d) protect economic interests of the state;

e) apply means of customs regulation of trade and economic relations;

f) collect customs duties, taxes and other customs payments;

f-1) coordinate application of the Combined commodity nomenclature;

f-2) manage the Integrated customs tariff of the Republic of Moldova (TARIM);

g) participate in development of measures of economic policy concerning the goods moved through customs border realize these measures;

h) combat smuggling, customs offenses and the tax legislation concerning the goods moved through customs border stop illicit trafficking through customs border of narcotic substances, weapon, the objects having art, historical and archaeological value, the intellectual property items, animal species and plants which are under the threat of disappearance, their parts and derivatives, other goods;

i) render assistance in the prevention and anti-money laundering and the international terrorism;

j) exercise and enhance customs control and customs clearance, create the conditions promoting acceleration of goods turnover through customs border;

k) promote maintaining and participate in maintaining customs statistics of foreign trade and special customs statistics;

l) promote implementation of measures for protection of state security, public order, morality, life and health of the person, protection of animals and plants, environmental protection, protection of the domestic market;

m) exercise customs control of currency values within the competence;

n) provide accomplishment of the international obligations of the Republic of Moldova in the part concerning customs affairs; participate in development of international agreements in the field of customs affairs; perform cooperation with the customs and other competent authorities of foreign states, the international organizations dealing with issues of customs affairs;

o) carry out research works and consultation in the field of customs affairs;

p) develop the material and social base, create necessary working conditions for workers;

r) exercise control of system of certification of origin in the cases established by the Government including certification of goods origin and issue for a fee of certificates of origin in case of commodity export;

s) perform activities for risk management;

t) provide distribution of the customs legislation and information access, being of public interest;

u) develop public and private partnership in the customs sphere and cooperate with business environment;

v) perform other functions established by the legislation.

Article 12. Regulations of Customs Service

(1) the Customs Service publishes within the competence regulations on customs affairs, obligatory for execution by all customs and other state bodies, and also persons.

(2) the Regulations published by Customs Service become effective according to the legislation.

Article 13. Flag and identification marks of customs authorities

Customs authorities and ocean and river crafts which are at their disposal have flag, and vehicles and aircrafts - the identification marks approved by the Government.

Article 14. Interaction of customs authorities with other law enforcement agencies and persons

(1) For the purpose of the solution of tasks of customs affairs customs authorities interact with other law enforcement agencies and persons who shall render assistance to customs authorities in the solution of the tasks assigned to them.

(2) Customs authorities has the right to allow within the competence accomplishment by other persons under the control of separate customs actions.

Article 15. Customs clearance out of the locations of customs authority

Persons interested in that the customs clearance was made directly in their territories or in their rooms, but not in the locations of customs authorities provide to these bodies necessary service and household premises, the equipment and means of communication in free use.

Article 16. Provision of the parcels of land to customs authorities

The parcels of land are provided to customs authorities for the customs purposes in unlimited use.

Article 17. Relation to information

(1) Information provided to customs authorities by persons can be used only in the customs purposes.

(2) Information containing in customs declarations the permissions and/or standard forms issued by customs authority to physical persons or legal entities and also that which contains in documents on the basis of which these customs papers were issued is considered official information of limited access (has confidential character or is trade secret) and it shall not be disclosed, traded on by officials of customs authorities, be transferred to the third parties, and also public bodies, except for case when:

a) there is prior written consent of the customs applicant about provision of required information; or

b) there is specific criminal case brought concerning the customs applicant; or

c) information is requested by degree of jurisdiction;

d) data are requested by the central bodies of the public power performing licensing, regulation and sectoral monitoring for the purpose of accomplishment of the functions by them;

e) there is data exchange according to the current legislation about data exchange and interoperability.

(3) On simple request the Customs Service provides only information of general nature.

(4) Customs authorities provide to the Ministry of Finance information necessary for it for accomplishment of the functions by it, including for the purpose of development/review of tax customs policy.

(5) Risk management contains the official information of limited access (having confidential character or being trade secret) which shall not be disclosed or be transferred to the third parties or the central bodies of the public power, except as specified, when:

a) there is specific criminal case brought concerning the customs payer on whom risk analysis is carried out; or

b) information is requested by degree of jurisdiction.

Article 17-1. Exchange of information

(1) Exchange of information between customs authorities, and also between customs authorities and business entities according to this code is performed according to the current legislation about data exchange and interoperability.

(2) the Customs Service, persons living in the Republic of Moldova and foreign persons can exchange any information which is directly not provided by the customs legislation, in particular, for the purpose of interaction on risk management. This exchange can be performed within the written agreement and can include access of customs authority to information systems of persons according to the current legislation about data exchange and interoperability.

Article 18.

Voided according to the Law of the Republic of Moldova of 23.12.2013 No. 324

The Section II Movement through customs border of goods and vehicles. Customs regimes

Chapter 3 Basic principles of movement of goods and vehicles. Types of customs regimes

Article 19. The import right to the Republic of Moldova and export from it of goods and vehicles

(1) All persons on an equal basis have the right to import to the Republic of Moldova and export from it of goods and vehicles.

(2) Nobody can be deprived of the right or it is limited in the right to import to the Republic of Moldova and export from it of the goods and vehicles, except as specified, provided by this code and other regulations.

Article 20. Prohibition of import to the Republic of Moldova and export from it of goods and vehicles

(1) Import to the Republic of Moldova and export from it separate goods and vehicles can be prohibited by the legislation proceeding from the interests of state security, protection of public order, morality, environmental protection, objects having art, historical and archaeological value, protection of the intellectual property rights, protection of the domestic market and also proceeding from other interests of the Republic of Moldova.

(2) the Goods and vehicles falling under action of part (1), are subject respectively to immediate export from the Republic of Moldova or to return to it if their confiscation according to the national legal system and international agreements is not provided, one of the parties of which is the Republic of Moldova.

(3) Export from the Republic of Moldova or return in it of goods and vehicles is made by person moving goods or carrier on own account. In case of impossibility of immediate export or return goods and vehicles are transferred to warehouses of temporary storage, the storage deadline in which constitutes three days.

(4) the room under customs regimes of import, customs warehouse, under customs purpose of free zone Is forbidden:

- the vehicles classified by goods item 8702 (except for the vehicles having historical or ethnographic value, with useful life over 50 years), more than 20 people intended for transportation, and on goods items 8704 and 8705 (except for the vehicles having historical or ethnographic value with useful life over 50 years), and also engines and bodies to them, with useful life over 10 years;

- the tractors classified by goods items 8701 10 000, 8701 20, of 870130000, 8701 91 900, 8701 92 900, 8701 93 900, 8701 94 900, 8701 95 900 (except for the vehicles having historical or ethnographic value with useful life over 50 years), and also engines and bodies to them, with useful life over 12 years;

- the tractors classified by goods items 8701 91 100, 8701 92 100, 8701 93 100, 8701 94 100, 8701 95 100 (except for the vehicles having historical or ethnographic value with useful life over 50 years), and also engines and bodies to them, with useful life over 20 years;

- the vehicles classified by goods item 8703 (except for the vehicles having historical or ethnographic value with useful life over 30 years), and also engines and bodies to them, with useful life over 10 years;

- the vehicles intended for transportation no more than 20 people, classified by goods item 8702 (except for the vehicles having historical or ethnographic value with useful life over 50 years), and also engines and bodies to them, with useful life over 7 years;

- the motorcycles classified by goods item 8711 (except for the vehicles having historical or ethnographic value with useful life over 50 years), and also engines to them, with useful life over 10 years.

(4-1) V departure from part provisions (4), import and the room under customs regime of import of vehicles, irrespective of the term of their operation is allowed:

1) the faces imported for movement with limited opportunities of the musculoskeletal device according to part provisions (3) article 49 of the Law on social integration of persons with limited opportunities No. 60/2012, classified by goods item 8703 (with engine displacement up to 2500 cm3 inclusive);

2) imported on a grant basis (donation), intended for:

a) the medical purposes, classified by goods items 8702 and 8703;

b) the fire extinguishing classified by goods item 8705 30000;

c) cleaning of streets, scatterings of materials, collection of garbage classified by goods item 8705.

The third parties who import these vehicles for beneficiaries can use this tax and customs privilege as beneficiaries, on condition of use of the specified vehicles only according to their final appointment, and.

Beneficiaries and the third parties cannot sell, lease, employment, usufruct, operational or financial leasing the specified vehicles. In case of non-compliance with these requirements of VAT amount, excises, customs duty and collection for implementation of customs procedures will be calculated and paid with the beneficiary or the third party, depending on the one who placed these vehicles under customs regime of import, proceeding from customs value of vehicles and/or depending on engine displacement on the date of import and if vehicles are prohibited, the excise rate established for the most admissible age is applied.

In departure from these provisions, after the five-year period from the date of provision of release from the corresponding customs payments, beneficiaries from among persons with limited opportunities of the musculoskeletal device are allowed to sell vehicles.

(4-2) V departure from part provisions (4) the room under customs regime of import till January 31 of the next year specified in part (4) the vehicles imported on the territory of the Republic of Moldova in customs regime of transit and/or which are in the customs control zone of boundary customs posts in the last month year in which the prohibition is effective is allowed.

(5) the Physical persons and legal entities which acquired the property right to the vehicles imported into the Republic of Moldova are responsible for payment of import payments if these means did not pass customs clearance in customs authorities.

(6) Vehicles which when importing were not placed in the Republic of Moldova under any customs regime or customs appointment cannot be registered in the Agency of the state services. Primary registration of the vehicles, bodies and engines prohibited to import to the territory of the Republic of Moldova is forbidden.

(7) State registration of vehicles based on documents on property is performed on condition of submission of the customs papers established by the central body of Customs Service confirming permission of release of the vehicle in free circulation in the territory of the Republic of Moldova by Customs Service.

(8) In case of calculation of useful life of the vehicle, engine and body year of release is assumed as a basis. Year of release is established based on the data containing in the registration certificate (technical data sheet) and VIN code (identification number of the vehicle). In case of discrepancy of the data containing in registration documents, to data of VIN code data of manufacturing plant of the vehicle or information obtained from official dealers of manufacturers of machines are assumed as a basis. In case of representation by person of copies of the registration acts which are earlier issued by the country - the exporter of the vehicle, and availability of suspicions concerning year of the release specified in these copies, year of release is established on the basis of data of manufacturing plant or information obtained from official dealers of manufacturers of machines. In case of impossibility of establishment these methods of year of release of the vehicle which is subject to accounting in the State register of transport enter the corresponding mark into the information system "Asycuda World".

(9) Import and the room under any customs purpose of the rubber tires and tires which were in the use (goods item 40 1220 000), waste, excepting the waste received or formed as a result of activities of residents in the territory of free zones, scraps and scrap of rubber (except solid rubber), the powders and granules received from them (the goods item 4004 00 000), the parts which were in the use and accessories to cars is forbidden.

(10) In departure from part provisions (9) import in the mode of transit of the goods specified in part (9), on condition of presentation on the corresponding batch of the notification on cross-border transportation of waste issued according to the operating normative provisions is allowed.

Article 21. Import restrictions to the Republic of Moldova and export from it of goods and vehicles

(1) On import to the Republic of Moldova and export from it of goods and vehicles restrictions for the purpose of accomplishment of the international obligations by the Republic of Moldova, realization of economic policy, protection of sovereignty of the country, the domestic market and in other purposes provided by the national legal system and international agreements can be set, one of the parties of which is the Republic of Moldova.

(2) the Expenses which arose at person moving goods through customs border, or at carrier in connection with introduction specified in part (1) restrictions, state bodies are not compensated.

Article 22. Procedure for movement of goods and vehicles through customs border

Movement of goods and vehicles through customs border is made according to their customs appointment according to the procedure, provided by this code and other regulations.

Article 23. Customs regimes

(1) the following types of customs regimes Are established:

1) final customs regimes:

a) import;

b) export;

2) preferential customs regimes:

a) transit;

b) customs warehouse;

c) conversion on customs area (with conditional release);

d) conversion under customs control;

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