topic 3. customs regimes and customs destinations
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8/12/2019 Topic 3. Customs Regimes and Customs Destinations
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Topic 3. Customs regimes and customs destinationsGoods and means of transportation cross the customs border depending on the customs
procedure they are placed under, in conformity with the procedure established in Chapter II of
the Customs Code and Regulations on customs procedures application, approved through
Government Decision nr. 1140 of 02.11.2005.
Customs regime- a set of customs regulations defining the status of goods and means of
transportation in accordance with the objectives of a business transaction and designation ofgoods.
Customs destinations are classified in:
1. Customs regimes2. Other destinations
The customs regimesare classified in:
1. Final regimesa) import
b) export
2. Suspensive regimes (with economic impact)
a) transit
b) customs warehousec) inward processing
d)processing under the customs control
e) outward processing
f) temporary import
Other destinations are classified in:
1. Free Zone2. Duty-Free Shop3. Reexport4. Destruction5. Refusal for the benefit of the state.
FINAL REGIMES
1.Import is the customs regime under which goods are released into free circulation onMoldovas customs territory provided that all customs fees are paid measures of economic policy
are applied.
The customs fees and duties which need to be paid in an import procedure include the
following:
1. Customs processing fee;2. Import duty according to the Customs Tariff;3. Excises according to the Fiscal Code;4.
Value added tax (VAT), which, barring exceptions, is 20 %;5. Authorization (license) fees.
2.Export is the customs regime under which goods are permanently taken out of Moldovascustoms territory without an obligation to bring them back to this territory. Goods may be
placed in this regime if all applicable taxes and fees have been settled. When goods are released
under the export customs regime, they shall be brought outside of the customs territory in the
condition in which they were found as of the customs declaration acceptance date excluding
changes in the condition due to natural depreciation or diminution under normal transportation
and storage conditions.
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Suspensive regimes (with economic impact)1. Transit
Transit can be external and internal.
External transit refers to the admission of non-Moldovan goods to move from one border
customs office to another border customs office provided that the goods are not meant to be
imported for use in Moldova. Goods or vehicles in transit are placed under customs seal. Goods
can be transited only upon receipt of an authorization from the Customs Service. The transittimeframe is established by the customs office, but it cannot be higher than 8 days from the
moment of crossing the customs border. Prohibited goods cannot be placed under the transit
regime. The customs point of entry will set the time while transited goods have to reach the
customs body of destination depending on the means of transport, distance, weather conditions,
etc. Once at the destination point, transited goods have to be intact (except for natural wear and
tear), as do the identification signs applied by customs.
I nternal transit refers to the movement of goods from an entry border crossing customs
office to an internal customs office, not subject to customs duties, in later of which goods may be
assigned to a different customs destination or may be subject to import procedures; or, in the
case of export, to the movement of goods from an internal customs office to a border crossing
customs office.Systems used for movement of goods.
Transit systems applicable in Moldova are as follows:
Transit system of the European Community applied on goods transported by road or railway
in accordance with methodological norms stipulated by the Customs Services orders;
T1 certificate applied on 1) imported goods entering Moldova before reaching the customs
office of destination for final customs processing; and, 2) goods bound for export that were
processed by an inland customs office before reaching the border customs point;
TIR system according to TIR convention signed on June 14, 1975 in Geneva;
ATA system according to the ATA Convention signed on December 6, 1961, in Brussels.
In case of use of a transit procedure in accordance with the international agreements to which
Moldova is part, the customs body shall accept it without issuing internal documents.
2. Customs warehouse is the customs regime when goods are temporarily placed in a
warehouse under customs supervision without payment of duties and taxes, except for customs
processing fees. Any goods, with the exception of those prohibited for import or export, may be
placed under a customs warehouse regime. The customs warehouse regime allows for the storage
in a warehouse of foreign goods, without the application of import fees and economic policy
measures, or storage of local goods aimed for export.
Customs warehousing authorization is issued by the Customs Service upon an application
exclusively to persons based in the Republic of Moldova.
Types of customs warehouses:
1.Public warehouseintended for storage of any goods and accessible to any person;2. Private warehouseintended for storage of any goods belonging to warehouses owner.
3. Inward Processing.Inward processing is the customs regime when goods imported to
Moldova are manufactured or processed and then exported from Moldova in the form of
compensatory products.
The authorization for inward processing is issued atrequestby the Customs Service only
to legal entities from the Republic of Moldova, and should include the quantities and the
timeframe for the compensatory products to be exported or to be given another customs
destination.
Period for export or re-export of obtained goods.When establishing the timeframe, the
Customs Service takes into account the time needed for processing operations and export of the
compensatory products. The timeframe shall commence from the date when the goods are placedunder the inward processing regime and can be extended on the basis of a well grounded request
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from the owner of the authorization. Businesses failing to comply with the regime requirements
are subject to penalties, liabilities and procedures of customs debt recovery.
Systems/methods used for calculation of import duties. Inward processing implies that the
following goods are subjected to some form of processing operations:
1. Foreign goods are taken out of Moldovas customs territory as compensatory products; no
customs duties are payable (except for customs procedures tax) or no economic policy measures
are applicablethe so-called suspensive regime;2. Goods imported and cleared for free circulation on condition of being taken out of Moldovas
customs territory as compensatory products; customs duties are paid and refunded at the moment
of exportthe so-called drawback regime.
4. Processing under the customs control- is the regime which allows foreign goods of
non-Moldovan origin to undergo operations that transform their nature or condition under
customs control on Moldovas customs territory without the application of customs duties or
economic policy measures. Resulting products are released in free circulation upon payment of
any applicable customs duties.
Goods can be placed under the regime of processing under customs control at the request
of economic entity on the basis of authorization issued by the Customs Service on condition they
meet the following requirements:-goods actually undergo the transformation;
-goods cannot be reconverted into their original form after transformation.
5. Outward processing - is the customs regime when Moldovan goods are temporarily
exported from Moldova in order to be processed in another country and then imported back to
Moldova in the form of compensatory products. In outward processing, domestic goods are
processed or transformed outside Moldova without the application of measures of economic
policy, while the resulting products are imported with full or partial exemption from customs
duties with the application of measures of economic policy.
Outward processing implies the following operations:
1. Manufacturing of goods, including assembling, fitting or matching of products;
2. Processing of goods;3. Reparation of goods, including mending and adjusting.
Period for re-import of compensating goods.
When establishing the timeframe, the Customs Service takes into account the time needed
for processing operations and import of the compensatory products. The timeframe shall
commence from the date when the goods are placed under the outward processing regime and
can be extended on the basis of a well grounded request from the owner of the authorization.
Businesses failing to comply with the regime requirements are subject to penalties, liabilities and
procedures of customs debt recovery.
6. Temporary import. Temporary admission according to the Customs Code of the
Republic of Moldova is the customs regime designated for temporary use of goods on Moldovas
customs territory with partial or full exemption from paying duties or taxes and without the
application of economic policy measures. Temporarily admitted goods have to be re-exported in
their initial state, except for natural wear and tear. Goods under temporary admission regime
may not be sold, rented, sub-rented, pledged, transferred or released at the disposal of another
person in Moldova without the Customs Services approval of the submittedrequest and
payment of customs duties. The following goods can be placed under temporary admission with
total suspension of customs duties:
professional materials, including printing, radio and TV broadcasting equipment and
specialized vehicles for a period of up to 12 months;
materials for trade shows, exhibitions, fairs, conventions, including free product samples;
goods imported for educational, scientific or cultural purposes for a period of up to 12 months; medical, surgical or laboratory equipment sent free of charge to hospitals and other sanitary
institutions for diagnostic or other therapeutic purposes to supplant any insufficiency;
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materials to be used in calamities alleviation works;
containers, inner or outer packaging and certain pallets usually for up to 6 months, except for
cases when such goods are object of a purchase, rental, borrowing or other similar commercial
transaction conducted by a Moldovan resident;
road vehicles, railway transport means, air ships and sea ships.
Certain goods can be placed under temporary admission with partial suspension of customs
duties, which means that a warranty shall be deposited to ensure the coverage of any potentialcustoms obligation arising later.
Other destinations
1. Free Zone is a customs regime under which foreign goods are located and used withinappropriate territorial boundaries without any customs duties or taxes charged thereon and
without applying economic policy measures provided law does not say otherwise, in the manner
determined by this Code and other regulations and domestic goods are located and used within
the specified territorial boundaries on the conditions applicable to exportation in accordance with
the customs export regime.
2. Duty-Free Shops are retail outlets that are exempt from the payment of certain local ornational taxes and duties, on the requirement that the goods sold will be sold to travelers whowill take them out of the country. Which products can be sold duty-free vary by jurisdiction, as
well as how they can be sold, and the process of calculating the duty or refund the duty
component.
3. Reexport. When goods are brought into the customs territory, no import customs
duties or taxes shall be charged if the goods are declared with the customs authority as
designated exclusively for re-export. Such goods shall be actually brought out within not more
than six months following the customs declaration acceptance date. In the event of failure to
actually bring out the goods within the set deadline, import customs duties and taxes shall be
paid in the manner set by law.
When re-exported goods are brought out, paid import duties and taxes shall be
subject to refund provided that:a) re-exported goods are in the same condition in which they were found at the
moment of importation, excluding changes in the condition due to natural
depreciation or diminution under normal transportation and storage conditions;
b) re-exportation takes place within two years following the moment of
importation;
c) re-exported goods were not used to generate income.
When re-exported goods are brought out no export customs duties or taxes shall be
charged or economic policy measures applied except as otherwise provided by law.
4. Destruction is a customs regime under which foreign goods are destroyed under the
customs control, including rendering them unusable without levying customs duties or taxes.
Goods destruction shall be allowed with the customs authorities permission andshall be
carried out in the manner set forth by the Customs Supervision Department. No permission shall
be issued if goods destruction may cause significant environmental damage and in other events
determined by law.
5. Refusal for the benefi t of the state. is a customs regime under which an entity
abandons goods to the state without levying customs duties or taxes and without applying
economic policy measures. Goods abandonment to the state shall be allowed with the customs
authorities permission and performed in the manner determined by the Customs Supervision
Department. Goods shall be abandoned to the state by an interested entity and shall not entail
anycosts to the state.
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