ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of May 6, 1997 No. 411

About approval of the Regulations on procedure for realization of control brands and marking of alcoholic beverages by them, beer and tobacco products

In pursuance of provisions of the Law on refining of the government budget for 1996 N 1074-XIII of December 27, 1996, and also for the purpose of prevention of illegal productions and realization of alcoholic beverages, beer and tobacco products the Government of the Republic of Moldova DECIDES:

Approve Regulations on procedure for realization of control brands and marking of alcoholic beverages by them, beer and tobacco products it (is applied).

Regulations on procedure for realization of control brands and marking of alcoholic beverages by them, beer and tobacco products

I. General provisions

1. Realization in the territory of the republic of vodka, liqueurs, grape and fruit and berry wines, the grape wines saturated with carbon dioxide of diwine (cognacs) and other alcoholic drinks, the imported beer, tobacco products is performed only after their obligatory marking by control brands.

2. The control brand is the special product made of paper on which the name of group of the goods which are subject to marking by these brands is specified.

Control brands for tobacco products have the sizes of 20х44 mm and contain the following information:

name of group of goods (cigarette, cigar);

series/number corresponding to the tobacco product manufacturer;

mark of conformity to state standard;

The cost of control brands does not join the excises which are due to the government budget from economic agents - producers or importers.

Expenses on acquisition of control brands belong economic agents on costs of production and addresses according to the Basic position on structure of production costs and sales of products (works, services) included in its cost and about procedure for forming of financial results of the companies, the approved Order of the Government of the Republic of Moldova N 340 of June 2, 1993.

3. The control brand is printed by request of the Ministry of Finance.

Between the Ministry of Finance and special facility printing control brands the agreements providing obligations of the Parties, terms of realization and payment, and also determining conditions of printing of control brands are periodically signed.

4. The Ministry of Finance (The main state tax authorities) ensures safety of control brands and their issue to bodies of the State Tax Administration and to Department of customs control according to the ordered circulation.

Orders for receipt of control brands are drawn up by bodies of the State Tax Administration and bodies of Department of customs control and go to the Ministry of Finance (The main state tax authorities) where are stored according to the procedure, established for document storage of the strict reporting.

5. The list of groups of the goods which are subject to marking by control brands is given in the appendix N 1 to this provision.

II. Procedure for acquisition and realization of control brands

6. Responsibility for marking of goods control brands is born by economic agents "producers or importers of these goods.

For acquisition of control brands domestic manufacturers shall have the license for production, and importers the import license and - the agreement in foreign trade according to which commodity importation is made.

7. Domestic manufacturers who make the goods which are subject to marking by control brands shall acquire control brands in bodies of the State Tax Administration.

Money for acquisition of control brands in bodies of the State Tax Administration is deposited by the economic agents of the Republic of Moldova having settlement accounts in departments of banks into special accounts of the government budget.

The importers importing goods which are subject to marking by control brands shall acquire control brands in bodies of Department of customs control through which import of these goods, before their import on the republic territory is allowed.

Money for acquisition of control brands in bodies of Department of customs control is deposited by importers into deposit accounts of customs according to the procedure, provided for introduction of customs payments. Delay of term of introduction of money for acquisition of control brands is not allowed.

8. The cash amount for acquisition of control brands is determined proceeding from quantity of units of the goods which are subject to marking and the cost of control brand.

In payment documents it is necessary to specify acquisition of control brands: "Payment for control brands".

9. The realization of control brands by bodies of the State Tax Administration is enabled after the actual receipt in the cash budget for control brands. For this purpose the buyer submits the following documents to body of the State Tax Administration:

the license for production of the corresponding goods granted according to the procedure, established by the current legislation;

the statement on acquisition of control brands in duplicate in the form given in the appendix N 2 to this provision;

the document confirming payment for control brands (the copy of the payment document about money transfer);

the identity certificate and the power of attorney for persons authorized by economic agents on receipt of control brands.

The realization of control brands by bodies of Department of customs control to importers is enabled after the actual receipt of money into deposit accounts of customs upon presentation of the following documents:

import license

the original and the copy of the agreement in foreign trade according to which commodity importation is made (the original of the agreement in foreign trade is verified with the represented copy and returns to the importer);

the statement on acquisition of control brands in duplicate in the form given in the appendix N 3 to this provision;

the document confirming payment for control brands;

the identity certificate and the power of attorney for persons authorized by economic agents on receipt of control brands.

The first copy of the application remains at the buyer of control brands, and the second copy is applied to the shown documents of domestic manufacturers or importers.

10. The official of body of Department of customs control or body of the State Tax Administration, having convinced of cash receipt and having checked the provided documents, fills in in duplicate the receipt on receipt of control brands according to the form given in the appendix N 4 to this provision.

Forms of receipts are documents of the strict reporting.

For imported goods control brands are acquired in the following procedure:

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