Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since April 22, 2019 according to Item 3 of the Order of Customs Service of the Republic of Moldova of January 25, 2019 No. 41

ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of November 13, 2014 No. 483

About approval of Methodological regulations about procedure for test of applicants on obtaining and owners of certificates of AEO and permission to application of the simplified procedures

For the purpose of execution of provisions of the h. (3) Art. 9, h. (1) Art. 12 and h. (2) Article 1953 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (The official monitor of the Republic of Moldova, special release, 2007), the item 6, 11 and 43 Provisions on the procedure of issue, suspensions of action and withdrawal of the certificate of the authorized business entity and the item 9, 14 and 33 Provisions on special conditions of use of the simplified procedures in case of the certain customs regimes approved by the Order of the Government No. 647 of August 7, 2014 (The official monitor of the Republic of Moldova of 15.08.2014 No. 238-246) about enforcement of provisions of Chapters 271 and 281 of the Customs code of the Republic of Moldova, and also based on 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 of 12.01.2007 No. 3-5/15), PRIKAZYVAYU:

1. Approve Methodological regulations about procedure for test of applicants on obtaining and owners of certificates of AEO and permission to application of the simplified customs procedures, according to appendix No. 1.

2. Approve the questionnaire of self-assessment, according to appendix No. 2.

3. To assign control over execution of this order to department of the income and customs control (management on the organization of customs control).

4. This order becomes effective after 5 days from the date of publication in the Official monitor of the Republic of Moldova.

CEO of Customs Service

Tudor Balitski

Appendix № 1

to the Order of Customs Service of November 13, 2014 No. 483-O "About approval of Methodological regulations about procedure for test of applicants on obtaining and owners of certificates of AEO and permission to application of the simplified procedures"

Methodological regulations about procedure for test of applicants on obtaining and owners of certificates of AEO and permission to application of the simplified procedures

I. General provisions

1. These Methodological regulations establish the procedure of monitoring procedure at stage of certification of the authorized economic agent (further – AEO) and issues of permission to application of the simplified procedures, and also the procedure of implementation of monitoring of compliance to conditions of certification and issue of permission, including the procedure of review of the status of AEO and permission to application of the simplified procedures.

2. In the text of these Methodological regulations the following concepts designate:

a) control represents transactions on check of the applicant on receipt of the certificate of AEO or person petitioning for permission to application of the simplified customs procedures performed with use of all forms of customs control provided by the Customs code of the Republic of Moldova which purpose is receipt of sufficient guarantees that the relevant economic operator corresponds to criteria of certification or issue of permission, determined by Chapters 27-1 and 28-1 of the Customs code of the Republic of Moldova, and also in the Order of the Government about enforcement of provisions of Chapters 27-1 and 28-1 of the Customs code of the Republic of Moldova;

b) monitoring of compliance consists in recurring inspection for the purpose of receipt of sufficient guarantee that the owner of the certificate of AEO or permission to application of the simplified procedures complies with the conditions and criteria established by Art. 195-3 of the Customs code of the Republic of Moldova;

c) review of the status consists in actions for check of owners of certificates of AEO or permission to application of the simplified procedures which are performed in case of change of legal conditions of certification or issue of permission.

3. Control, monitoring of compliance and review of the status are performed by the group of experts on control (further – the checking group) which consists at least of two people, one of whom is the head of group. Are part of group the representative of department of the simplified procedures of Central office of Customs Service, authorized to exercise control on all customs area, and also representatives of customs from divisions of the subsequent control or customs appointments, or from other specialized divisions depending on type of activities for situation. The structure of the checking group is offered by the head of department on the organization of customs control and affirms the order of the CEO of Customs Service according to appendix No. 1 to this Regulations. The order is brought to the attention of economic operators no later than in day of the beginning of the procedure to pra - audit directly on site.

4. In case of control, monitoring of compliance and review of the status the checking group can be guided by thematic reference points (explanations) published by the World Customs Organization and the European commissions (http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/aeo/index_en.htm) having for them auxiliary character.

II. Implementation of actions for control

5. Control aims at risks assessment which are born by the applicant on the status of AEO, and also assessment of opportunities of the applicant to administer these risks. In case in which, in opinion checking groups, the applicant manages risks in effective procedure this applicant can be qualified as worthy receipts of the status of AEO.

6. The term of behavior of control shall not exceed the term of consideration of the application about certification of AEO or about permission of application of the simplified procedures established in item 13 of the Regulations on the procedure of issue, suspension of action and withdrawal of the certificate of the authorized economic operator and item 15 of the Regulations on special conditions of use of the simplified procedures in case of the certain customs regimes approved by the Order of the Government about enforcement of provisions of Chapters 27-1 and 28-1 of the Customs code of the Republic of Moldova.

7. Activities for control are performed in working hours of the checked economic operator.

8. Control can be exercised both on legal address of the economic operator, and in its rooms (production rooms, warehouses) or belonging to other persons, directly or indirectly connected with observance of conditions of certification or issue of permission.

9. The checking group is guided by the following procedure for documentation of risks:

Stage 1 - Analysis of economic activity of the applicant

1) By combination different the technician, including visit of commercial rooms of the applicant, the checking group shall gain complete idea of all aspects of economic activity of the applicant. The checking group as necessary can take the following actions:

a) analysis of foreign economic activity of the applicant;

b) assessment of the materials provided by the applicant including the completed application blank and the questionnaire of self-assessment;

c) receipt of information of the available public, such as information from the Internet, the reference and Article; public reports of the company etc.;

d) receipt of information from competent public authorities, such as reports of the previous checks, information on history of payment of the VAT, the income tax, etc.

2) the Checking group registers all information collected at this stage and formulates preliminary opinion on compliance to conditions of the required status.

Stage 2 - Determination of tasks and identification of risks

1) At this stage determination of potential areas is made for check, during check directly on site within pra - audit. In case of the choice of areas the role of the applicant in supply chain will be considered if the applicant requested the status, AEOC, AEOS or AEOF.

2) the legislation regulating activities of the economic operator applicant, and also its influence on activities for risks assessment is considered further.

3) Proceeding from objectives, the checking group shall identify potential risks of failure to carry out of conditions of provision of the required status which the economic operator can bear. These activities shall be performed both before visiting proceeding from previously collected information, and during the visit of the economic operator which is object of control. For contribution to this process the checking group can create the list of possible dangers, risks and decisions. The list of possible risks in connection with economic activity of the applicant can form afterwards the direct basis for undertaking of certain actions at the following stage. Based on risk analysis the checking group constitutes the plan of monitoring procedure according to appendix No. 2 to these Methodological regulations.

4) the Plan of preliminary audit affirms the head of the checking group and can be in case of need changed or added.

Stage 3 - Risk assessment

1) This stage is performed mostly within check directly on site.

2) Starting implementation of actions for control directly on site, members of the checking group provide to the representative of the checked economic operator the official ID, the order on monitoring procedure and the plan of monitoring procedure.

3) the Risk assessment includes the following actions:

a) poll of the corresponding workers, observation and analysis;

b) confirmation of the general data on economic activity of the company received at the first stage.

c) explanation of obligation of the applicant to provide control of compliance of conditions and observance of legal provisions.

d) explanation of control procedure and assessment procedure.

e) inspection of rooms of the applicant for the purpose of observation of operational processes in practice; in case the economic operator performs the activities in several places in the territory of the Republic of Moldova, the checking group shall analyze need of visit of each of these commercial rooms (depending on distinctions of the deyatelnost performed in these rooms).

f) concept and registration of the internal processes of the applicant concerning the areas of risk revealed at the previous stages. Processes can be written down in narrative form or with use of such tools as process mapping.

g) identification and registration of risks which are born by processes and internal practicians of the economic operator.

h) identification and assessment of the internal control systems used by the economic operator implicating on the revealed risks.

i) risks assessment, as from the point of view of their effects, and possibility of their emergence, proceeding from the applied internal control systems.

j) for clarification of the certain aspects of activities of the economic operator important from the point of view of requirements of certification and issue of permission, members of the checking group have the right to request information from any person, directly or indirectly connected with the checked area. Members of the checking group analyze the received answers, and conclusions following from the analysis are taken into account in case of creation of the act of monitoring procedure. If these persons refuse to answer appropriate questions, members of the checking group have the right to ask questions in the written address, according to appendix No. 3 to these Methodological regulations, with establishment of 5-day term for receipt of the answer. If members of the checking group do not receive the answer at the scheduled time, the fact of refusal is documented in the act of monitoring procedure with appendix of the copy of the address to him.

Stage 4 – Response actions concerning risk

1) Owing to use of all collected information and, in particular, risks assessment at stage 3 the checking group shall reveal (if it is possible) the significant risks which remained uncontrollable from the applicant.

2) the Checking group can cooperate with the applicant for the help in development of internal control or modification of procedure for realization of internal processes for management of the revealed remained risks.

10. If during control risks of failure to carry out of conditions of provision of the required status come to light, members of the checking group notify previously about it the petitioning person by creation of the protocol on preliminary consideration of results of control according to the sample given in appendix No. 4 to this Regulations. By means of the protocol to the economic operator recommendations concerning measures which need to be accepted to conform to legislative requirements are made.

11. On completion of actions for control members of the checking group draw up the statement of monitoring procedure according to the sample provided in appendix No. 5 to this Regulations in which control conclusions are documented. The act of monitoring procedure is signed by members of the checking group and the legal representative of the checked economic operator. The statement is drawn up in two original copies from which one is given to the economic operator. The second copy of the act of monitoring procedure remains at members of the checking group and is applied to the documents proving the drawn conclusions.

III. Implementation of actions for monitoring of compliance

12. Monitoring of compliance of the owner of the certificate of AEO or permission to application of the simplified procedures is performed according to the annual plan of monitoring approved by the CEO of Customs Service.

13. The plan of monitoring is developed based on risks assessment taking into account the following aspects:

a) results of control, namely profile of risk of the economic operator and accomplishment of the recommendations made at control stage and also during prior monitoring;

b) changes in activities of the economic operator about which he reported or which were revealed by customs authority;

c) check by poll, verification of customs declarations of the owner of the certificate of AEO or permission to application of the simplified procedures, and also check of the results which are carried out customs by kontroly.

d) information analysis, available in the internal customs database;

e) results of the previous checks, others, than check during monitoring or repeated assessment;

f) any other types of customs control planned and which are carried out by divisions of Customs Service.

14. Monitoring of compliance is performed according to the procedure established for control, and applied as appropriate.

15. If process of monitoring of compliance allows to draw conclusion that the economic operator does not treat adequately the revealed risks, this subject is informed by creation of the protocol of preliminary studying of results of monitoring which is filled in according to sample in appendix No. 4. Based on the protocol of preliminary studying members of the checking group inform the economic operator of action for improvement, and also measure which need to be accepted. Implementation of these actions and measures is estimated by controlling group.

16. If during monitoring of compliance the basis for suspension of action or withdrawal of the certificate or permission is established, this fact is documented in the statement of the monitoring which is drawn up according to sample in appendix No. 5 to this Regulations which then is represented to the CEO of Customs Service.

IV. Review of the status

17. Review of the status of the owner of the certificate of AEO and permission to application of the simplified procedures is initiated based on item 4 of Art. 195-3 of the Customs code of the Republic of Moldova in case of change of conditions of certification or for issue of permission.

18. Review of the status is performed according to the procedure established for control, applied as appropriate.

V. Final provisions

19. Control procedure, monitoring of compliance and review of the status are documented with creation of case to which all materials collected during checks are sewn, sealed and numbered.

20. The corresponding case is stored in archive of the issued body within 5 years.

Appendix № 1

to Methodological regulations about procedure for test of applicants on obtaining and owners of the certificate of AEO and Permission to application of the simplified customs procedures

Рисунок к Приказу ТС РМ от 13.11.2014 г. №483

Order on carrying out control/monitoring of compliance/review of the status 
№ ____/___________     

Employees *):

_________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________________________________________

according to provisions **):

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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.