It is registered
Ministry of Justice
Republic of Moldova
On October 27, 2014 No. 1001
of October 17, 2014 No. 445
About approval of the Regulations on delay of final determination of customs value of imported goods
For the purpose of implementation of Art. 7 of the h. (3) - (3-3) Laws on customs tariff No. 1380-XIII of the November 20, 1997 (republished in the Official monitor of the Republic of Moldova, special release of January 1, 2007) and item 8 of the Regulations on Customs Service approved by the Order of the Government No. 4 of January 2, 2007. (The official monitor of the Republic of Moldova, 2007, to Art. No. 3-5, 15), I ORDER:
1. Approve Regulations on delay of final determination of customs value of imported goods according to appendix.
2. To chiefs of customs bureaus to inform customs brokers and customs applicants from own name of provision of this Order.
3. To assign execution of this Order to customs bureaus.
4. To confer responsibility for accomplishment of this Order on chiefs of customs bureaus.
5. To impose control over accomplishment of this Order on Department of the income and customs control.
CEO of Customs Service
to the Order of Customs service of the Republic of Moldova of October 17, 2014 No. 445-O
1. This Provision determines procedure for delay of final determination of customs value of goods and their release in free circulation, on condition of introduction of sufficient guarantee.
2. This Provision is carried out by customs bureaus and customs applicants in the course of the room of foreign goods under customs regime of final import (code of customs procedure of the 40th 00, the 40th 71, 42 00 and 42 71 according to appendix No. 11 to Technical rules about procedure for seal, use and filling of the customs declaration, approved by the Order of Customs Service No. 346-O of 24.12.2009, the Official monitor of the Republic of Moldova, 2009, Art. No. 197-200, 876).
3. According to provisions of Art. 7 of the Law on customs tariff No. 1380-XIII of 20.11.1997 the customs applicant has the right to request delay of final determination of customs value.
4. The decision on delay of final determination of customs value is made in the following cases:
1) in case it is necessary to perform price adjustment, actually paid or subject payment, according to provisions of Art. 11 of the h. (1) the Law on customs tariff, and the customs applicant is not able to provide during customs clearance supporting documents for exact determination to the subject adjustment of the amount;
2) if the price paid or which is subject to payment does not include or can not include all payments made or which are subject to implementation at the time of customs clearance, directly or indirectly as sales term of imported goods;
3) in situation when for determination of customs value at the cost of the transaction it is necessary to submit documents or additional confirmations concerning the accuracy and reality of the declared cost, and the customs applicant cannot present them at the time of implementation of customs clearance.
5. If the customs applicant can submit supporting documents at the time of implementation of customs clearance on release of goods to free circulation, and these documents are sufficient and evidential, determination of customs value is performed at the time of customs clearance, and in this case delay is not accepted.
6. Delay of final determination of customs value is performed based on the statement of the customs applicant.
7. The application form of the customs applicant for delay of final determination of customs value is filled in according to appendix No. 1 to this Provision, and it is provided in written or electronically by use of the equipment on electronic data processing, with the certificate by application of the digital signature, on customs post where the customs clearance of goods is performed. The statement shall contain the following data:
1) customs post where the application is submitted;
2) number and date of departure by the customs applicant;
3) fiscal code and the name customs applicant/surname and name for sole proprietor companies;
4) legal/postal address and contact information of the customs applicant;
5) registration number and date of the customs declaration on commodity import for which delay of final determination of customs value is requested;
6) reasons for request of delay of final determination of customs value according to the item 5 of this provision;
7) the obligation about introduction of sufficient guarantee;
8) the sign manual with seal of the customs applicant or the digital signature.
8. The application is submitted to terms no more than three days from the date of submission of the customs declaration, and for the goods specified in Art. 138 of the Customs code – to terms no later than one day before the expiration provided by Art. 199 of the Customs code.
9. The application is considered within one working day from the date of its obtaining by customs authority.
10. If the customs authority makes the decision on delay of final determination of customs value then the Order about delay which is filled in according to appendix No. 2 to this Provision in which the following data are specified is published:
1) name and fiscal code of the customs applicant;
2) the legislation concerning the right to delay of final determination of customs value;
3) registration number and registration date of the customs declaration on commodity import for which delay of final determination of customs value is requested;
4) reasons for rejection of the customs value declared by the customs applicant and also reasons about delay of final determination of customs value;
5) the list of documents which need to be provided for confirmation of the declared customs value, and the term of their provision;
6) specifying of the calculated amount of sufficient guarantee and the obligation of introduction of sufficient guarantee;
7) specifying of level of temporarily established customs value for each type of goods and basis for its determination;
8) the sign manual of the inspector who constituted the Order about delay and also the signature of the chief of customs post or the digital signature.
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