Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of December 23, 2015 No. 502

About approval of the Instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code

(as amended of the Order of Customs Service of the Republic of Moldova of 01.09.2016 No. 306)

For the purpose of execution of the Customs code of the Republic of Moldova No. 1149-XV of July 20, 2000 (Monitorul Oficial al Republicii Moldova, 2007, the special edition), the Law No. 1380-XIII of November 20, 1997. "About customs tariff" (Monitorul Oficial al Republicii Moldova, 2007, special release), the Orders of the Government No. 761 of December 13, 2002. "About approval of the Regulations on filling, the certificate, issue and the subsequent verification of preferential certificates of origin of goods" (Monitorul Oficial al Republicii Moldova, 2014, Art. No. 275-281, 809), according to the Protocol II on determination of the concept "the goods coming from the states of the parties" and methods of administrative cooperation to the Agreement on association between the Republic of Moldova, on the one hand, both the European Union and European Atomic Energy Community and their state members from other party (Monitorul Oficial al Republicii Moldova, 2014, Art. No. 185-199, 442), and appendix 4 to the Protocol II on determination of the concept "the goods coming from the states of the parties" and methods of administrative cooperation of the Central European free-trade agreement (CEFTA) (Monitorul Oficial al Republicii Moldova, 2007, to Art. No. 70-73, 330), according to Article 12 of the Customs code I ORDER:

1. Approve the Instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code, according to appendix.

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

3. To impose control of execution of this order on department of the income and customs control.

4. This order becomes effective from the date of publication in "Monitorul Oficial al Republicii Moldova".

CEO of Customs Service

Tudor Balitski

Appendix

to the Order of Customs Service of the Republic of Moldova of December 23, 2015 No. 502

The instruction about payment procedure of the customs duties or duties with equivalent effect provided by Art. 127-11 of the item е) the Customs code

I. General provisions

1. The instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code (further – the Instruction), was constituted according to provisions of free-trade agreements which part the Republic of Moldova is which provide that preferential commodity export, the imported materials made with use without origin, can be performed with condition of collection of customs duties on the used materials without origin.

2. The instruction determines payment procedure of the customs duties or duties having equivalent action in cases when the certificate of preferential origin is issued or the declaration on origin in case of commodity export is constituted.

3. Provisions of the Instruction are applied within the Agreement on association between the Republic of Moldova, on the one hand, by both the European Union and the European Community on nuclear power and its member states, on the other hand, and also the Central European free-trade agreement (CEFTA), and also within future free-trade agreements providing the conditions noted in item 1.

4. The proof of origin of the exported goods in case of which production the imported materials without origin were used is issued when on the materials containing in the corresponding goods the customs duties or duties having equivalent action according to the agreements noted in item 3 were paid.

5. For the purpose of this Instruction:

a) "production" means any processing or conversions, including assembly or specific transactions;

b) "materials" mean any ingredient, raw materials, detail, part, etc. used in production of goods;

c) "goods" mean the product received as a result of production even if it is intended for further use in other production operations;

d) "preferential export" means the commodity export which is followed by the proof of preferential origin;

e) the e-document means the form of collection of customs payments in the information system "Asycuda World".

II. Prohibition on return or release from customs duties

6. The customs duties or duties having equivalent effect for the materials without origin used in the exported goods are levied in that case in which the exporter intends to perform preferential commodity export. For the goods which received preferential origin within the agreements specified in Item 3, the exporter can choose payment of customs duties with issue of the proof of origin or commodity export without payment of customs duties and without proof of origin.

7. Requirements/conditions for payment of the customs duties or duties having equivalent effect belong to preferential commodity export, received from materials without origin:

1) placed earlier under the conversion mode on customs area (inclusive within the drawback system);

2) placed earlier under the mode of final import with prolongation of payment due date, according to provisions of Art. 28-1 of the Law on customs tariff;

3) the free zones placed earlier under the mode for conversion;

4) the imported earlier economic agents from east regions of the Republic of Moldova registered in the State registration chamber.

On domestic materials according to Art. 1 of the item 2) of a paragraph) – c) the Customs code the customs duties or duties having equivalent effect are not levied.

8. Collection of the customs duties or duties having equivalent effect on the materials without origin used in case of production of goods does not appropriate to these goods preferential origin. In case of non-compliance with criteria of sufficient processing the goods do not receive preferential origin and in case of its export the proof about preferential origin is not issued.

III. Payment procedure of customs duties

9. Customs duties are paid in case of preferential commodity export, on the imported materials without origin imported earlier on the conditions specified in item 7. this Instruction, and these goods used for production.

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 SoyuzPravoInform LLC.