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The document ceased to be valid since March 1, 2019 according to Item 7 of the Order of the Government of the Republic of Moldova of February 27, 2019 No. 109

It is registered

Ministry of Justice

Republic of Moldova

of January 17, 2013 No. 908

ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of January 11, 2013 No. 63

About approval of methodological Regulations of carrying out post-customs audit and verification of customs declarations

(as amended of the Order of Customs Service of the Republic of Moldova of 27.05.2015 No. 210)

For the purpose of implementation of provisions of Art. 1 of h (21-1), Art. 185 subitems of e-1) and f-1), Art. 202-1 - 209-9 Customs codes No. 1149-XIV of the July 20, 2000 (reissued in the Official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments and also parts I and XI of the Section V of the Tax code No. 1163-XIII of the April 24, 1997 (reissued in Monitorul Oficial al Republicii Moldova, the special edition of 8.02.2007), with subsequent changes and amendments, I ORDER:

1. Approve methodological regulations of carrying out post-customs audit and verification of customs declarations it (is applied).

2. To impose control over accomplishment of this order on department on application of the law.

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 January 11, 2013 No. 63-O

Methodological regulations of carrying out post-customs audit and verification of customs declarations

I. General provisions

1. Activities of the subsequent control by means of post-customs audit and verification of customs declarations (further – check) are performed by customs management through management of the subsequent control as a part of central office of Customs Service and through departments of the subsequent control as a part of customs bureaus, and also if necessary together with other divisions and/or control facilities.

2. Management of the subsequent control and departments of the subsequent control as a part of customs bureaus by means of regulations about the organization and functioning represents the supervisory body specialized on the prevention, establishment and application of authorization of violations of rather customs and other legal orders by means of the special acts of post-customs audit or check which are carried out for the purpose of the correct application of customs orders and other legal orders on import, export, transit, transfer and final purpose of the goods plying on customs area of the Republic of Moldova and other countries, inclusive and the parking of the goods which do not have the status of local goods.

3. The personnel of management of the subsequent control are competent of control on all national customs area, and for the relevant structures as a part of customs bureaus territorial competence corresponds to customs bureau. In cases of actions for control, being urgent, the personnel of departments of the subsequent control as a part of customs bureaus can act also out of territorial zone of competence on the basis of the of the reasonable statement of the chief of the customs bureau approved by the CEO of Customs Service or by means of its order.

4. Control is carried out mainly at certain persons according to Art. 1 of item 6-9 of the Customs code of the Republic of Moldova approved by the Law No. 1149-XIV of 20.07.2000 and depending on ascertaining and need extends also to customs bureaus.

5. The management of the subsequent control and departments of the subsequent control as a part of customs bureaus carry out activities for the subsequent control by means of post-customs audit or check in the following cases:

a) the provided subsequent checks in case of use of the simplified procedures for customs clearance and declaration of goods;

b) preliminary customs audit in case of the requirement of use of the simplified procedures for customs clearance and declaration of goods according to the established regulations for post-customs audit;

c) the subsequent checks caused as a result of activities for risk analysis as well as other requests and operational information;

d) verification of customs declarations which freely passed through customs without carrying out documentary and/or physical customs control;

e) any other actions necessary for accomplishment of the powers established by means of customs orders, or regulations about the organization and functioning;

f) other actions established by programs of activities.

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