ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of June 3, 2016 No. 189

About classification of the machines moved with job lots

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 (Monitorul Oficial, 2014, 231/237/529), and also based on Article 1412 of the Customs code of the Republic of Moldova No. 1149-XIV of July 20, 2000 (переопубликован in Monitorul Oficial al Republicii Moldova, special release of 1:01. 2007), with subsequent changes and amendments, I ORDER:

1. Approve Methodology of classification of the machines moved with job lots.

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

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

Appendix

to the Order of Customs Service of the Republic of Moldova of June 3, 2016 No. 189-O

Methodology of classification of the machines moved with job lots

I. Basic provisions

1. This Methodology is developed based on the Combined commodity nomenclature approved by the Law No. 172 of July 25, 2014 (further - the Nomenclature) (Monitorul Oficial al Republicii Moldova No. 231/237/529 of 8:08. 2014).

2. Classification of goods is performed according to the basic rules of interpretation of the Nomenclature proceeding from the goods provided to customs clearance, but not from the description (developed or general) goods in invoice or the contract, and also in promotional materials, or type in which goods are shown or on sale to the consumer. Classification of the machines moved with job lots is performed according to this Methodology.

3. Provisions of this Methodology extend on: machines, devices, installations, mechanisms, the equipment and different devices (further - machines), which:

a) 8905 and 8907 Nomenclatures and at the same time belong to goods items of groups 84, 85 or to goods items 8608, of 8805,

b) are delivered by the job lots during certain period of time consisting of components of any complete machine which is not assembled or disassembled for accomplishment of the commercial requests or requests connected with transportation.

II. Classification of the machines moved with job lots

4. Additional notes 3 of the Section XVI and 2 Sections XVII provide that according to the statement of the customs applicant and in case of observance of the conditions established by competent authorities of provision of the Basic rule of interpretation 2a Nomenclatures are also applicable to the machines moved through customs border with job lots. Based on the above provisions classification of the not assembled or disassembled machines provided to customs clearance for commercial reasons or for other reasons by job lots can be performed in one goods item to which the assembled machine belongs.

5. Provisions of item 4 belong to the components of one machine moved with job lots in case of simultaneous observance of the following conditions:

a) being gathered, form the machine intended for accomplishment of accurately certain function specified in the Section XVI or goods items 8608, of 8805, 8905 and 8907 Nomenclatures;

b) their classification by single code does not contradict the basic rules of interpretation of the Nomenclature;

c) their simultaneous representation to customs clearance is impossible because of working or transportation terms;

d) all separate components of the machine are imported for one receiver according to one agreement in foreign trade which conditions provide delivery of the machine, the considered complete Nomenclature in sense;

e) the customs clearance is performed on one customs post;

f) the term of delivery does not exceed one year from the moment of registration by customs post of the first customs declaration.

6. By way of exception the term established in Item 5 f) can be exceeded in case of filing of application by the customs applicant to the corresponding customs post with indication of the reasons.

III. Declaring of the machines moved with job lots

7. In case of verification of the customs declaration according to which the machines moved with job lots were classified in subsubline item in which the assembled machine is classified the customs authority without fail studies the following data concerning:

a) complete description of the machine which components represent components of the machine moved with job lots;

b) the reasons because of which simultaneous representation to customs clearance of all components of the machine is impossible;

c) step-by-step delivery date of components of the machine;

d) the inventory list with the detailed description of the machine and specifying of separate components of which the machine consists (further the list);

e) characteristics of components, numbers of the main components and their approximate weight, identification, accounting according to number and the name and determinations of the carried-out functions in engineering procedure;

f) the plan or plans of the machine in which numbers of the main components according to the list are specified;

g) the short description of engineering procedure with indication of numbers of components of the machine according to the list.

8. The customs authority checks availability of the signature of the head/representative and seal of the company or the individual entrepreneur on the submitted documents.

9. Owing to consideration of the declaration and the submitted documents the customs post makes the decision on acceptance or refusal in acceptance of the performed classification.

10. In case of acceptance of classification of the machine the customs authority performs the following stages of customs clearance according to the established provisions.

11. In case of refusal in acceptance of classification of the machine the customs authority informs the customs applicant by means of the act of inspection with indication of motives.

IV. Filling of the customs declaration in case of delivery of the machines moved with job lots

12. Filling of the customs declaration in these cases has the following features:

COLUMN 31 – "COLETE SI DESCRIEREA MARFURILOR " MARCI SI NUMERE; NUMAR CONTAINER; NUMARUL SI NATURA"

The description of goods is performed for the complete machine. Numbers of components according to the list of goods, their quantity and the record "Job lots" are in addition specified.

COLUMN 33 - "CODUL MARFURILOR"

The code of the complete machine according to the Combined commodity nomenclature is specified.

COLUMN 41 - "UNITATI DE MASURA SUPLIMENTARE"

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