ORDER OF THE CEO OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of September 19, 2012 No. 396

About approval of the Instruction about the procedure of periodic declaring of the domestic goods exported to free economic zones

For the purpose of simplification of the procedure of placement of domestic goods under customs purpose of free zone, according to Art. provisions 12, 132, 135, 175, 183 Customs codes of the Republic of Moldova, approved by the Law No. 1149-XIV of the July 20, 2000 (reissued in the Official monitor of the Republic of Moldova, the special edition of January 1, 2007), with subsequent changes and amendments, and Item 8 of the Provision of Customs Service approved by the Order of the Government No. 4 of January 2, 2007. (The official monitor of the Republic of Moldova, 2007, 15), with subsequent changes and amendments, I ORDER to Art. No. 3-5,:

1. Approve the Instruction about the procedure of periodic declaring of the domestic goods exported to free economic zones according to appendix of this Order.

2. Confirmation of export of domestic goods to free zone (1800) to perform code in all cases on the basis of the customs declaration.

3. Prohibit adoption of the periodic customs declarations completed based on delivery notes which de facto did not accompany goods to the free economic zone.

4. To assign execution of this Order to chiefs таможень.

5. To impose control over execution of this Order on department of the income and customs control.

Appendix

to the Order of the CEO of Customs Service of September 19, 2012 No. 396

The instruction about the procedure of periodic declaring of the domestic goods exported to free economic zones

1. If the same person regularly delivers to the free economic zone (FEZ) according to the signed contract with resident of the corresponding zone, the same type of goods (included in the same tariff group), customs authority in which radius of action there is the respective free economic zone can permit to provide one customs declaration for all batches delivered under customs regime of export (code 1800) for certain interval of time (the periodic customs declaration).

2. Periodic declaring is allowed by the chief of the customs bureau specified in item 1 of this Instruction, based on the reasoned statement of the interested economic agent. Are specified in the statement: the name, the location and fiscal code of the economic agent, date of giving and term for which the goods will be periodically declared and also description of goods which will be periodically declared.

3. When implementing each delivery the economic agent represents to customs bureau of the invoice (delivery notes) in duplicate on the declared goods. Both copies make sure the signature and personal seal of the customs employee. One copy is stored in customs authorities and used for reconciliation of data from delivery notes with data from the corresponding periodic customs declarations. The second waybill copy returns to the economic agent and is used for import of the delivered goods to SEZ territory.

Along with tax the superimposed economic agent represents copies of following documents in case they were not submitted within terms of accounting of periodic deliveries earlier:

a) technical data sheet of the vehicle involved in transportation of goods

b) car driver license of the driver.

4. In case of the expiration no more than 30 days from the date of implementation of the first delivery, the economic agent submits the customs declaration (cumulative) which includes the information about all the delivered goods during the corresponding period. The customs declaration is filled in according to the Technical rules about procedure for seal, use and filling of the customs declaration approved by the Order of Customs Service of the Republic of Moldova No. 346-O of December 24, 2009 with subsequent changes and amendments (The official monitor of the Republic of Moldova, 2009, No. 197-200, the Art. 876).

5. The periodic customs declaration is followed by the single invoice (invoice) specified in the list of the documents attached to the customs declaration and including data on all delivery notes for the accounting period.

6. When filling the detailed customs declaration the following transactions are performed:

a) the form "Info page", the heading "Comments" of the customs declaration electronically in which the state number of the vehicle, the delivery date and number of the delivery note/document based on which delivery of goods is made is specified is filled in.

b) the form "Info page" is unpacked and signed, in duplicate, one copy remains at the customs applicant, and another is put to the customs declaration intended for customs authority.

7. Export customs payments are calculated according to provisions of Art. 127.8 of the Customs code.

8. Customs records tax delivery notes, and also terms of periodic declaring, in the special magazine created for these purposes. The form of the relevant magazine is determined by the order of customs bureau in which radius of action there is SEZ. In case of execution of the periodic customs declaration copies of invoices (delivery notes) collected for the accounting period are applied to the corresponding declaration intended for customs authorities.

9. The physical customs control of goods which is subject of periodic declaring is carried out by each delivery. In case of submission of periodic customs declarations, customs exercise only customs control of documents.

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