ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of July 8, 2004 No. 792

About approval of the Regulations on movement of goods through internal control customs posts

For the purpose of increase in efficiency of activities of customs authorities and elimination of socio-political barriers which can arise in the course of implementation of customs control of the goods imported from east areas the Government DECIDES:

1. Approve:

Regulations on movement of goods through internal control customs posts according to appendix No. 1;

The list of the settlements located along administrative border which inhabitants are exempted from customs payments in case of commodity importation for private use, according to appendix No. 2.

2. Provide to Customs Service strict accomplishment of the specified provision.

Appendix

to the Order of the Government No. 792 of July 8, 2004

Regulations on movement of goods through internal control customs posts

1. This provision is developed for the purpose of optimization and increase in efficiency of activities of internal control customs posts.

2. In the activities employees of the specified posts are guided by the Customs code, Sections III and IV of the Tax code, the Law on enforcement of the Section III of the Tax code N 1417-XIII of December 17, 1997, the Law on enforcement of the Section IV of the Tax code N 1054-XIV of June 16, 2000, the Law on customs tariff N 1380-XIII of November 20, 1997, the Law on procedure for import to the Republic of Moldova and export from its territory of property by N 1569-XV physical persons of December 20, 2002.

3. The goods made by the legal entities or physical persons which are the subjects of business activity located in the territory of the Republic of Moldova and constantly registered in the Agency of the state services, but which do not have tax relations with budget system of the country, delivered to the legal entities and physical persons which are subjects of business activity, located in the territory of the Republic of Moldova and having tax relations with its budget system when crossing internal control customs posts are exempted from tax payment and payments (except for excises) in case of submission of the original of the act of Chamber of Commerce and Industry confirming their Moldavian origin.

Copies of registration certificates of the Agency of the state services and originals of acts of Chamber of Commerce and Industry are stored directly on internal control customs posts.

Customs value of the goods moved through internal control customs posts is determined according to the current legislation, and the basis for calculation of customs payments is established according to provisions of Article 122 of the Customs code.

3-1. The agricultural products which are grown up by the legal entities and physical persons, subjects of business activity which are constantly registered in competent authority and having tax relations with budget system of the Republic of Moldova, who are owners of the farmlands located behind the route Tiraspol - Rybnitsa (6499 hectares), moved through internal control customs posts, are exempted from payment of the VAT on condition of submission of the original of the certificate of ownership of the parcels of land (with indication of their area) issued by settlement primeriya and also the original document about the predicted quantity of collected products, Dubesar (department of the agricultural industry and the inventory) issued in accordance with the established procedure by regional council.

4. The goods moved with the economic agents who are not registered or registered temporarily according to the current legislation whose Moldavian origin is confirmed by the act of Chamber of Commerce and Industry are assessed with the VAT in accordance with the established procedure.

On the goods moved through internal customs posts with economic agents who do not confirm goods origin (property) customs payments are charged and paid.

5. The excise goods delivered by physical persons and legal entities - subjects of entrepreneurship from east regions of the Republic of Moldova to the legal entities and physical persons having tax relations with budget system of the Republic of Moldova are assessed with tax according to the Section IV of the Tax code and the Law on enforcement of the Section IV of the Tax code N 1054-XIV of June 16, 2000.

6. Import or commodity exportation (except for excisable) based on agreements on cooperation (in the presence of the registration certificate and the act of Chamber of Commerce and Industry) is performed without the taxation only after registration of the contract on one specific customs post with the subsequent separate accounting of number of the deliveries (imported or exported from east regions of the Republic of Moldova) and on condition of observance of contractual conditions by the parties.

7. The goods of foreign origin moved with economic agents through internal control customs posts from east regions of the country are assessed with customs payments in accordance with the established procedure, and goods which origin is not established or which move without act of Chamber of Commerce and Industry are subject to declaring with charge of all customs payments according to the current legislation.

8. Application of customs regimes of outward processing, temporary import (export) and export is allowed to the goods made in the territory of the Republic of Moldova and moved with the subjects of entrepreneurship which do not have tax relations with budget system of the country only on condition of observance of provisions to the current legislation and fillings of customs declarations with residents of east regions of the Republic of Moldova to Customs bureau of Bender, Customs bureau of Belts, Customs bureau Chisinau.

9. The privileges provided by the Section VI of the Customs code No. 95/2021 are provided to physical persons which move goods with vehicles, only in the Items of crossing of frontier which are under control of Customs Service of the Republic of Moldova.

The exception is constituted:

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