Approved by the Ministry of Finance of the Republic of Moldova of May 25, 1998 No. 196

Regulations on procedure for customs clearance and collection of customs payments when importing excise goods to the Republic of Moldova

Chapter I. General provisions

1.1. This provision determines procedure for declaring, customs clearance, customs control, collection of customs payments, customs duties and taxes on customs border when importing to the Republic of Moldova of excise goods.

1.2. In this provision the basic concepts in the following values are used:

- goods - any personal estate, including currency, currency values, electric, thermal and other types of energy and vehicles, except for the vehicles used for international carriages of passengers and goods including containers and other transport equipment;

- customs regime - set of the provisions determining the status of goods and vehicles, moved through customs border of the Republic of Moldova for the customs purposes;

- release - transfer by customs authorities of the Republic of Moldova of goods and vehicles after their customs clearance in the complete order of person;

- customs clearance - the procedure of goods placement and vehicles under certain customs regime and completion of action of this mode according to requirements and provisions of the Customs code;

- customs control - set of the measures performed by customs authorities of the Republic of Moldova for the purpose of ensuring compliance with the legislation of the Republic of Moldova on customs affairs and also legislations of the Republic of Moldova and international treaties of the Republic of Moldova, control of which execution is imposed on customs authorities of the Republic of Moldova;

- customs payments - the customs duty, taxes, customs duties, payment and other payments levied in accordance with the established procedure by customs authorities of the Republic of Moldova;

- customs duty - the payment levied by customs authorities according to import customs tariff of the Republic of Moldova in case of commodity importation on customs area of the Republic of Moldova;

- taxes - taxes which collection is assigned to customs authorities of the Republic of Moldova;

- excise goods - gasoline, diesel fuel, tobacco and tobacco products, alcohol, alcoholic beverages and beer;

- the customs applicant - the person declaring, representing and showing goods and vehicles to customs from own name;

- the import receiver - person specified in transport documents to whom by carrier according to transport documents or according to orders of the sender the moved goods shall be transferred to ownership. The import receiver is customs applicant and the payer of customs payments according to the current legislation;

- persons - the companies, organizations and the organizations, and also physical persons;

- vehicles - any means used for international carriages of passengers and goods including containers and other transport equipment;

- carrier - the person which is actually moving goods or being responsible for use of the vehicle;

- responsible for filling of the customs declaration - person authorized by DTK RM on the right of carrying out the specified activities according to requirements of the current legislation.

Chapter II. Customs regimes

2.1. For the purpose of customs regulation the following types of customs regimes of goods and vehicles are established:

1) import (release for free circulation);

2) reimport;

3) transit;

4) customs warehouse;

5) duty-free shop ("Duty Free");

6) conversion on customs area;

7) conversion under customs control;

8) temporary import (export);

9) free enterprise zone;

10) free customs warehouse;

11) outward processing;

12) export;

13) re-export;

14) destruction;

15) refusal for benefit of the state.

Import (release of goods for free circulation) - customs regime in case of which the goods imported on customs area of the Republic of Moldova are left constantly in this territory without obligation about their export from this territory.

Reimport of goods - customs regime in case of which the domestic goods which are exported from customs area of the republic according to customs regime of export are imported back at the scheduled time without collection of customs duties, taxes, and also without application to goods of measures of economic policy.

Transit of goods - customs regime in case of which goods move under customs control between two customs authorities of the republic, including through the territory of foreign state without collection of customs duties, taxes, and also without application to goods of measures of economic policy.

Customs warehouse - customs regime in case of which the imported goods are stored under customs control without collection of customs duties and taxes and without application to goods of measures of economic policy during storage period and the goods intended for export according to customs regime of export are stored under customs control with provision of the privileges provided by the current legislation.

Duty-free shop ("Duty Free") - customs regime in case of which goods are and implemented under customs control on customs area of the republic (at the airports, the ports open for the international message, and other places established by the legislation) without collection of customs duties, taxes and without application to goods of measures of economic policy.

Conversion of goods on customs area - customs regime in case of which foreign goods are used in accordance with the established procedure for conversion on customs area of the republic without application of measures of economic policy and taxes, on condition of export, according to customs regime of export of products of conversion out of limits of customs area of the republic.

Conversion of goods under customs control - customs regime in case of which foreign goods are used for conversion in accordance with the established procedure on customs area of the republic without collection of customs duties and taxes, and also without application to goods of measures of economic policy, with the subsequent release for free circulation or the room of products of conversion under other customs regime.

Temporary import (export) of goods - customs regime in case of which use of goods on customs area of the republic or beyond its limits is allowed with release from customs duties and taxes, and also without application of measures of economic policy.

Temporarily imported (exported) goods are subject to return in steady-state condition, except changes owing to natural wear, or transportations and storages decreased under normal conditions.

The free enterprise zone - customs regime in case of which foreign goods take place and used in the corresponding territorial borders or places without collection of the corresponding customs payments provided by the current legislation and also without application to the specified goods of measures of economic policy.

Free customs warehouse - customs regime which is meant as the place for temporary storage in the mode of customs supervision of the goods in transit imported to the Republic of Moldova or being in its territory, without collection on storage time of customs payments, application of other measures provided by economic policy.

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