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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 20, 2016 No. 474

About approval of the Regulations on procedure for application of tax and customs privileges when importing vehicles of special purpose

(as amended on 24-05-2023)

Based on part provisions (1) article 37 of the Law No. 317-XV of July 18, 2003 on regulations of the Government and other bodies of the central and local public authority (The official monitor of the Republic of Moldova, 2003, Art. No. 208-210, 783), with subsequent changes and amendments, and for the purpose of implementation of provisions of part (9-6) Articles 103 and parts (14) article 124 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, Item z) Article 28 and Item 11 of notes to appendix No. 2 to the Law No. 1380-XIII of November 20, 1997 on customs tariff (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, and parts (4-1) Articles 20 of the Customs code No. 1149-XIV of July 20, 2000 (repeated publication: The official monitor of the Republic of Moldova, special release of January 1, 2007), with subsequent changes and amendments, DECIDES: the Government

Approve Regulations on procedure for application of tax and customs privileges when importing vehicles of special purpose it (is applied).

Prime Minister

Paweê Phillip

Countersign:

Deputy Prime Minister, Minister of Economic Affairs

 

Octavian Kalmyk

Minister of Finance

Octavian to Armash

Minister of Labour, Social Protection and Family

Stele Grigorash

Approved by the Order of the Government of the Republic of Moldova of April 20, 2016 No. 474

Regulations on procedure for application of tax and customs privileges when importing vehicles of special purpose

The regulations on procedure for application of tax and customs privileges when importing vehicles of special purpose (further - the Provision) are developed based on part (96) Article 103 and part (14) article 124 of the Tax Code No. 1163/1997, of Item z) article 28 of the Law No. 1380/1997 on customs tariff and Item 11 of notes to appendix No. 2 besides the law, part (41) Article 20 of the Customs code of the Republic of Moldova No. 1149/2000 and part (3) article 49 of the Law No. 60/2012 on social integration of persons with limited opportunities for the purpose of implementation of the effective mechanism of introduction, the room under customs regime of import of special vehicles irrespective of useful life and use of the objects stated above.

I. General provisions

1. In this Provision the following concepts are determined:

the act of donation – the legal act by which irrevocable transfer by the donor at the expense of the property in property of the beneficiary of the vehicle free of charge is confirmed;

the donor – physical person or legal entity which provides/grants the vehicle;

the beneficiary – physical or legal resident person who imports the vehicle of special purpose on condition of use of this vehicle only according to its final appointment;

the third party – physical or legal resident person who imports the vehicle of special purpose on condition of free delivery of this vehicle to the beneficiary;

the representative – physical or legal resident person who represents the interests of the beneficiary or the third party when transporting and customs clearance of the vehicle on the basis of the power of attorney.

2. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 11.02.2019 No. 86

3. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 11.02.2019 No. 86

4. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 11.02.2019 No. 86

5. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 11.02.2019 No. 86

6. If the beneficiary of tax and customs privileges when importing vehicles of special purpose or the third party does not observe part provisions (9/6) of Article 103 and part (14) article 124 of the Tax Code No. 1163/1997, of Item z) article 28 of the Law No. 1380/1997 on customs tariff and Item 11 of notes to appendix No. 2 besides the law, part (4/1) of Article 20 of the Customs code of the Republic of Moldova No. 1149/2000, VAT amounts, excises, the customs duty and collection on implementation of customs procedures are estimated and paid by the beneficiary or the third party, to dependences because who placed these vehicles under customs regime of import, from customs value of vehicles and/or from effective engine cylinder capacity for date of import, according to provisions of Article 127-5 of the Customs code.

7. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 11.02.2019 No. 86

8. In the cases specified in Items 6, customs authorities provide calculation and collection of the VAT, excises, customs duties and collection for implementation of customs procedures using penalties and penalty fee, other measures of forced execution of the tax and customs liabilities provided by the current legislation.

9. The customs authority provides customs supervision and control of the vehicles imported according to this Provision and other regulations.

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