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ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of April 1, 2015 No. 130

About classification of beer and drinks on the basis of beer

For the purpose of single classification of homogeneous goods, effective customs control of the goods crossing border of the Republic of Moldova, their identification according to the Combined commodity nomenclature approved by the Law No. 172 of July 25, 2014 (The official Monitor of the Republic of Moldova, 2014, 231/237/529), and also on the basis of Article 141-2 of the Customs Code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (pereopublikovan in the Official monitor of the Republic of Moldova, special release of 1:01. 2007), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve methodology of classification of beer and drinks on the basis of beer (according to appendix).

2. To assign execution of this order to chiefs of customs.

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

CEO of Customs Service

Tudor Balitski

Appendix

to the Order of Customs Service of the Republic of Moldova of April 1, 2015 No. 130-O

Methodology of classification of beer and drinks on the basis of beer

This methodology is developed based on the International convention about the Harmonized commodity description and coding system signed in Brussels on June 14, 1983 which the Republic of Moldova joined, having adopted the Law No. 112-XV of 22:04. 2004, the Combined commodity nomenclature approved by the Law No. 172 of July 25 2014, and explanations to the Harmonized commodity description and coding system.

Beer - the alcoholic drink received by fermentation of the beer wort received from barley or wheat malt, water and hop can be sometimes flavored during fermentation by means of other products. Addition of hop impacts the bitterish relish and aroma promoting the best safety of drink.

Drinks on the basis of beer are the alcoholic beverages of different concentration made by fermentation of beer wort with addition of sugar or sugar syrup and/or other raw materials of plant origin, fruit, berries or products of their conversion, and/or vkuso-aromatic additives, or certain percent of the distilled alcohol.

Beer and drinks on the basis of beer are classified by studying of information on production process, the ingredients used in production, for example: water, barley amber malt, maltose syrup, hop,

raw materials of plant origin, fruit, berries, syrups with different smells, glucose-fructose syrup, white sugar, citric acid, extract of caramel malt, natural fragrance, antioxidant-ascorbic acid, alcohol.

Proceeding from production process and the used ingredients, it is possible to allocate the following goods items where beer and drinks on the basis of beer are classified:

a) if the product is received by fermentation of the beer wort prepared from barley or wheat malt to which in fermentation raw materials of plant origin, fruit, berries or products of their conversion, fragrances and sugar were added, and the mass fraction of alcohol exceeds % 0,5, it is classified in goods item of 2203 "Malt beer";

b) if the product represents the mix prepared from previously fermented spent wort with the subsequent addition of soft drinks (for example, lemonade), different fragrances and sugar or sugar syrup, and the mass fraction of alcohol exceeds % 0,5, it is classified in goods item of 2206 "Drinks other fermented (for example, cider, Perry, or pear cider, honey beverage) mixes from the fermented drinks and the mixes of the fermented drinks and soft drinks which are not named or not included in other place";

c) if the product is received by distillation (filtering) of beer or the must fermented in advance, for the purpose of lowering of concentration of some ingredients (such as bitter principles or proteins) simple addition of ethyl alcohol (including with water), sugar syrup, fragrances, dyes and the mass fraction of alcohol exceeds % 0,5, but no more than 80%, it is classified in goods item of 2208 "The ethyl alcohol which is not denatured with concentration of alcohol less than 80 about. %; alcoholatures, liqueurs and other alcoholic drinks".

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