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Ministry of Justice

Republic of Moldova

of May 22, 2001 No. 208

Approved by the Ministry of Finance of April 3, 2001 No. 07

Regulations on return of the amounts of excise

(as amended of the Resolution MF No. 219 of July 25, 2001)

I. General provisions

1. This provision determines procedure for return of the amounts of excises according to provisions of Section 4 of the Tax code N1053-XIV of 16:06. 00, Customs code of the Republic of Moldova N1149-XIV of 20.07.00.

2. In this provision concepts which value is provided in the relevant articles of the legal acts listed in Item 1 are used.

II. Right to return of excise

3. The right to return of excise extends to the subjects of the taxation exporting the goods made by them independently (including and under the agreement of the order), or based on the commission agreement, and also to the business entities who are re-exporting the imported earlier foreign goods, or exporting the goods made from the raw materials imported in customs regime "Conversion on customs area" on which the excise was paid when importing.

4. The right to return of the amounts of excise proves to be true at the subject of the taxation performing delivery based on the purchase and sale agreement in case of closing of repatriation of means and in the presence at it the following documents:

a) the contract signed with the foreign partner on delivery of excise goods;

b) the cargo customs declaration or its copy certified by the head and the chief accountant of the subject of the taxation with stamp of "Liber de vam=" of the customs authority which performed release of goods for export;

c) certificates of the Customs deparatment of the actual export of excise goods out of limits of customs area of RM;

d) payment documents and the bank statement confirming actual receipt into the account of the subject of the taxation of proceeds from sales of excise goods to the foreign partner.

The payment documents and the bank statement confirming actual receipt of means from realization are necessary in case the delivery agreement provides calculation with money.

If the delivery agreement provides calculation in non-cash form, subjects of the taxation provide the certificate of the Customs deparatment of repatriation closing.

5. When implementing export on the terms of the agreement - the order the right to return of excise the principal - the subject of the taxation has.

The right to return of excise arises at the subject of the taxation principal on condition of repatriation of means. Repatriation of means in the conditions of calculation for export through accounts of the attorney shall be closed at the level of the attorney.

For confirmation of the right to return of excise the subject of the taxation - the principal shall have the following documents:

a) the contract of the order signed with the attorney for rendering services to them and the contract signed with the foreign partner on delivery of excise goods on behalf of the subject of the taxation principal;

b) the copy of the cargo customs declaration certified by heads and chief accountants of the attorney and the subject of the taxation principal with stamp of "Liber de vama" of the customs authority which performed release of goods for export;

c) the certificate of the Customs deparatment of the actual export of excise goods out of limits of customs area of RM;

d) the copies of payment documents and the bank statement confirming actual receipt into the account of the attorney of proceeds from sales of excise goods to the foreign partner (in the conditions of calculation through accounts of the attorney), certified by the attorney's seal.

The payment documents and the bank statement confirming actual receipt of means from realization are necessary in case the delivery agreement provides calculation with money. If the delivery agreement provides calculation in non-cash form, the subject of the taxation - the principal represents the certificate of the Customs deparatment of closing of repatriation at the level of the attorney certified by the attorney's seal;

e) the payment documents and the bank statement confirming settling with the principal if calculation with the principal is perfromed in cash. If calculation with the principal is perfromed in non-cash form, the documents confirming the specified calculation are provided.

6. When implementing export on terms of the contract of the commission the right to return of excise the consignor - the subject of the taxation has.

The right to return of excise arises at the subject of the taxation consignor on condition of repatriation of means. Repatriation of means in the conditions of calculation for export through accounts of the broker shall be closed at the level of the broker.

For confirmation of the right to return of excise the subject of the taxation - the consignor shall have the following documents:

a) the commission agreement signed with the broker on rendering services to them and the contract signed with the foreign partner on delivery of excise goods on behalf of the broker;

b) the copy of the cargo customs declaration certified by heads and chief accountants of the broker and the subject of the taxation consignor with stamp of "Liber de vama" of the customs authority which performed release of goods for export;

c) the certificate of the Customs deparatment of the actual export of excise goods out of limits of customs area of RM;

d) the copies of payment documents and the bank statement confirming actual receipt into the account of the broker of proceeds from sales of excise goods to the foreign partner (in the conditions of calculation through accounts of the broker), certified by seal of the broker.

The payment documents and the bank statement confirming actual receipt of means from realization are necessary in case the delivery agreement provides calculation with money. If the delivery agreement provides calculation in non-cash form, the subject of the taxation - the consignor represents the certificate of the Customs deparatment of closing of repatriation at the level of the broker certified by seal of the consignor;

e) the payment documents and the bank statement confirming settling with the consignor if calculation with the consignor is perfromed in cash. If calculation with the consignor is perfromed in non-cash form, the documents confirming the specified calculation are submitted.

7. The right to return of the amounts of excise on the re-exported goods at business entity (it independently is the subject of the taxation or not) arises when implementing re-export of the goods which are earlier issued in free circulation and laid over by excises when importing. At the same time the business entity in case of commodity importation on customs area of RM shall be determined in the customs declaration as the customs applicant (person responsible for tax payment).

Confirmation of the right to return is availability at the subject:

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