Abandonment to the State is a customs procedure under which the owner of the customs regime or, as the case may be, the holder of the goods, who has the right of possession or disposal, abandon the goods in favor of the State without collection of import or export duties and without application of economic policy measures.
The applicant of the customs regime shall bear all the costs related to the storage and transportation of the goods, as well as any other costs that may arise at the time of abandonment of the goods to the State.
The following goods shall not be subject to the customs regime of abandonment to the State:
- goods that cannot be sold in the customs territory, or whose cost of sale would be disproportionate to their value
- goods to be destroyed (due to prohibition or expired shelf life).
Foreign goods abandoned to the State shall be considered as placed under the customs warehouse regime. They shall be entered in the records of the customs warehouse operator or, if they are held by the Customs Service, in the records of the Customs Service.
Authorization of the procedure
The authorization of the customs procedure of Abandonment in favor of the State shall be carried out at the prior decision of the Customs Office and shall be granted by the Customs Office based on a request submitted by the applicant (.doc.).
The request shall be submitted to the Customs Office in accordance with Article 15 para 4 of the Customs Code.
All the costs related to the procedure of Abandonment in favor of the State, such as storage, transportation, and other operations, shall be at the declarant’s expense. Thus, this procedure does not imply costs from the State budget.
The goods shall be disposed based on a Proof of Delivery Receipt of the goods placed in the customs procedure of Abandoned in favor of the State, according to Annex 4 to the Order of the Customs Service no. 539-O/2023. (Ordinul Serviciului Vamal nr. 539-O/2023)
Legislation:
Customs Code of the Republic of Moldova no. 95/2021 Codul Vamal al Republicii Moldova nr. 95/2021
Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021 Hotărârea Guvernului nr. 92/2023 cu privire la punerea în aplicare a Codului Vamal nr. 95/2021
Order of the Customs Service no. 539-O of 26.12.2023, regarding the customs procedure abandonment in favor of the state Ordinul Serviciului Vamal nr. 539-O din 26.12.2023, cu privire la procedura vamală abandon în favoarea statului
