of April 18, 2016 No. 127
About classification of the tractors managed by row the going driver and self-propelled farm vehicles
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 based on Article 141-2 of the Customs Code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (переопубликован in the Official monitor of the Republic of Moldova, special release of 1:01. 2007), with subsequent changes and amendments, I ORDER:
1. Approve methodology of classification of the tractors managed by row the going driver and self-propelled farm vehicles.
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
to the Order of Customs Service of the Republic of Moldova of April 18, 2016 No. of the 127th
This methodology is developed based on the Combined commodity nomenclature approved by the Law No. 172 of July 25 2014, of the explanations to the Harmonized commodity description and coding system developed by World Customs Organization, one of the parties of which is the Republic of Moldova.
The tractors managed by row the going driver and self-propelled farm vehicles (rotary tiller, plows, harrows disk, seedling machines etc.), represent the small-size machines intended for preparation of the soil for cultivation of cultural plants.
For classification of above-mentioned goods their technical characteristics will be considered:
1) availability or lack of the coupling device which is generally intended for towage or pushing of other machines or the equipment (trail cars, semitrailer trucks, plows, harrows, etc.);
2) possibility of installation of shift workers the tool, even instead of wheels;
3) availability or lack of shaft of selection of capacity or any other device, allowing transfer of driving force to the different machines or devices intended for accomplishment of different functions (irrigation, spraying, bevelling etc.).
In goods item 8701 "Tractors (except tractors of goods item 8709)" join wheel or the full track vehicles intended generally for towage or pushing of other vehicles, devices or loads. They can have extras for transportation in combination with basic purpose of the tractor, tools, seeds, fertilizers or other loads, or devices for installation of the working tool as additional function.
Also the goods item 8701 turns on the tractors managed by row the going driver. They represent the small agricultural tractors having one leading axis with one or two wheels established on it; as well as regular tractors, they are intended for work with interchangeable hinged tools which can be put in action also by the drive from shaft of selection of capacity of general purpose.
As a rule, on them there is no seat, and control is exercised by means of two handles. However in some types there is one - or the two-wheeled back cart with seat for the driver.
At the same time they can be equipped with toolbox, have opportunity to lift and lower hinged agricultural tools, to have the traction coupling device for trail cars or semitrailer trucks (for example, on frames and similar traction devices) or shaft of selection of capacity for the drive of other devices (threshers, circular saws etc.).
The agricultural equipment intended for hanging on tractors or on the tractors managed by row the going driver as the replaceable equipment (mills, plows, harrows, cultivators, etc.) belongs to the corresponding goods items even if it at the time of presentation is established on the tractor, the tractor as the traction vehicle are classified in goods item 8701.
In goods item 8432 "Machines agricultural, garden or forestry and landscape for preparation and processing of the soil; skating rinks for lawns or athletic fields" join machines which have running gear and the working machine form the single unseparable block (for example, motorized plows, rotary tiller etc.).
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