Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

The document ceased to be valid since May 6, 2016 according to Item 1 of the Order of the Government of the Republic of Moldova of April 25, 2016 No. 512

It is registered

Ministry of Justice

Republic of Moldova

On October 2, 2003 No. 351

Approved by Customs department of the Republic of Moldova of August 4, 2003 No. 5558

Regulations on procedure for compensation of the amounts of customs duty

I. General provisions

1. This provision establishes procedure for compensation of the amounts of customs duty with observance of requirements of the Customs code No. 1349-XIV of 20.07.2000 and the Law on customs tariff No. 1380-XIII of 20.11.1997.

2. The concepts used in this instruction are adequate to the concepts established by the relevant articles of the Customs code and the Law on customs tariff.

II. Right to compensation of the amounts of customs duty

3. Physical (registered as appropriate as persons with the right to implementation of business activity) and legal entities have the right to compensation of customs duty in cases:

- re-export of goods (with observance of requirements of customs regime of re-export);

- commodity export after its conversion on customs area;

- recalculation of customs duty as result:

the admission of mistake in calculations;

implementation of advance payments in the sizes exceeding necessary;

cancellations of customs duty after change of the customs declaration.

III. Procedure for determination of the amounts of customs duty which are subject to compensation

4. The amount of customs duty which is subject to compensation is determined by means of comparison of the amount of the customs duty which is really paid at the time of goods placement under customs regime of "import", "conversions on customs area" or under other mode providing customs payment and the amounts of customs duty corresponding to goods quantity, used for receipt of finished goods as a result of conversion on customs area of the Republic of Moldova or quantity of reexported goods (from all possible legal cases). The amount determined to compensation (formed as a result of mistakes or advance payments), cannot exceed the amount of the customs duty which is really paid for the specific transaction.

5. Compensation of customs duty is made in the cases specified in the station 58, 108 (2) the Customs code and Art. 25 (1) the Law on customs tariff.

6. Based on the order issued by the chief of customs the commission on consideration and determination of the procedure for compensation of customs duty as a part of at least 5 people is established.

IV. Statement for compensation of customs duty

7. Compensation of customs duty is made according to the written application of the economic agent or physical person (registered as appropriate as the subject of business activity) with indication of the amounts of overpayment or the amounts to compensation.

8. The following documents are without fail enclosed to the application:

The statement from the personal account of transactions of the economic agent and physical person registered by tax authorities certified by authentic seal.

The certificate issued by National cash desk of social insurance, on condition of calculations with the budget of social insurance, certified by authentic seal.

Copy No. 5 of the customs declaration about export or re-export with authentic seal of border customs (customs post).

The certificate issued by Customs department about confirmation of commodity exportation out of limits of the Republic of Moldova.

9. In case of establishment of debts to budgets of all levels compensation of customs duty is made only in the amount of, not exceeding outstanding amount.

10. The term of submission of the statement for compensation of customs duty cannot exceed one year from the moment of approach of the right to this compensation.

V. Procedure for compensation and reflection in the reporting of transactions under compensation

11. As a result of consideration of the application the customs authority (the commission on consideration) makes the decision on refusal or confirmation of the right and confirmation of the amounts to compensation, in writing informing the applicant on the made decision within 30 days from the moment of receipt of the statement.

12. Upon the demand of the applicant the amount of customs duty to compensation can be:

- it is offset on account of future customs payments;

- it is compensated by means of transfer into own bank account.

13. Based on the made decision the department of economy and financial control performs stornirovka of the customs duty which is earlier added in the declaration on import or import for conversion on customs area of the Republic of Moldova by adjustment method on the personal account of the economic agent in the heading "the added payments". Thus, excessive payments in the sizes confirmed to compensation are created. The copy of the decision of the commission on consideration together with the inspection statement of condition of calculations between customs authority and the applicant, constituted by the number preceding day of carrying out the bank or adjusting transactions is filed the economic agent.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.