Customs warehousing allows for the storage of goods in premises authorized by the customs authority – customs warehouses. The customs warehouse is a physical facility authorized by the customs body and under the supervision of that customs body.

The following goods may be stored in the customs warehouse:

• Foreign goods. In this case, no import duty and economic policy measures apply
• Domestic goods intended for export.
  
  Types of warehouses

Customs warehouses can be used for customs warehousing of foreign goods by any person (public customs warehouses) or by the holders of a customs warehousing authorization (private customs warehouses).

public customs warehouse type I – the public customs warehouse where the responsibilities under Article 304 (1) of the Customs Code rest on the holder of the authorization and the holder of the customs warehousing procedure

public customs warehouse type II – the public customs warehouse where the responsibilities under Article 304 (1) of the Customs Code rest on the holder of the customs warehousing procedure

public customs warehouse type III – the customs warehouse that is operated by the Customs Service

private customs warehouse – the customs warehouse that is intended for the storage of goods that belong only to the owner of the warehouse.

Goods placed under customs warehousing can be temporarily removed from the customs warehouse. Except in cases of force majeure, permission from the customs office is required to carry out this procedure.

Customs warehouse authorization

The application shall be submitted, and the authorization shall be issued in electronic form via SIA GEAP. The applicant shall submit the completed application form together with the documents confirming the information specified therein in accordance with Article 11 (1) and Article 16 of Customs Code 95/2021. The following documents and/or information shall be attached to the application:

1. Justification of the economic need for the establishment of a customs warehouse (information about the type, quantity, and flow of goods to be stored in the customs warehouse, economic needs of the activity)
2. Layout of the requested customs warehouse. Where liquids are to be stored in bulk, a tank and piping diagram with the process description and list of approved meters shall be provided
3. Copies of the confirmatory documents proving the right of ownership over the premises or related land declared as customs warehouse (extract from the Public Services Agency) or confirming the right of use over the premises or related land declared as customs warehouse (rent agreement)
4. Copies of permits issued by the competent authorities (i.e.: National Agency for Food Safety, Ministry of Internal Affairs, National Agency for Public Health, Environment Agency) for certain categories of goods (i.e.: foodstuffs, medicines, consumer goods, phytosanitary and fertilizers, weapons, and explosive materials) if the legislation establishes that such goods may be stored/kept in specially authorized places
5. Copies of certificates of verification for the accuracy of the measuring tools intended to be used in the customs warehouse
6. Information on the type of information systems to be used for the record of goods.

To obtain the warehousing authorization, the applicant shall lodge an application to the Customs Service through SIA GEAP and shall commit to fulfil all the conditions related to the safety of goods and the technical equipment of the storage facility.

SIA GEAP User Guide: Applicant Role Ghidul utilizatorului SIA GEAP: Rolul de Solicitant

The storage space and the related land, depending on the type of goods to be stored, shall meet the following requirements:

1. The structure of the building must be reliable. Where doubts occur about the reliability of the building, the Customs Service shall have the right to request the presentation of a document or declaration on the completion of construction or reconstruction works
2. The windows, doors, and gates have a safe construction, where appropriate; the closing thereof will ensure that entering the building without breaking the seals shall not be possible
3. Where sealing of the facility is required, there are places installed to apply the seal
4. Where appropriate: ​​ fire alarms, security alarms or other means to protect the goods in the storage space are properly installed
5. Where appropriate: ​​the territory related to the storage spaces is fenced, the gates can be locked
6. The surface of the territory related to the storage space is intact in all weather conditions
7. Where appropriate: ​​the parts of the storage space are delimited with distinct markings
8. All entrances to the goods storage areas must be marked with information panels with the inscription "Customs Warehouse", in Romanian, English and Russian. The panel may be common to the entire building and is clearly visible (i.e. a sign on the roof or wall of the building with clearly visible letters). The marking on the entrances and exits to/from the customs warehouse with the inscription "Customs warehouse" is made within 10 days from the issuance of the authorization. Compliance with this requirement is not required at the time of submission and examination of the application
9. The facility intended for the storage of goods and the access ways thereto must be kept in order and lit at night
10. The video surveillance system is permanently connected to the video surveillance system of the Customs Service, is functional and meets the following requirements:
    a) the number of video cameras is appropriate to ensure due surveillance of the perimeter of the customs warehouse from both outside and inside (minimum 2 cameras)
    b) the video cameras reflect the image from the inside, especially from spaces where the goods are stored, including of the access ways to/from the customs warehouse
    c) the technical parameters of the video cameras are compatible with the "SMART PSS" or "IVMS" software (at the request of the applicant)
    d)video images are stored on the server or video recorder of the economic operator
    e) the video images are stored for at least 15 days
    f) real-time remote access to the cameras covering the customs warehouse is guaranteed to view and extract data from the archive.

The goods that could alter other goods or those that require special storage conditions must be kept in special rooms.

Obligations of the warehouse keeper

The warehouse keeper shall commit as follows:

• to meet the conditions for the organization and operation of the customs warehouse as established in the authorization
• to ensure the supervision of goods in such a way that evading of goods from customs control is not possible
• to ensure the integrity of the goods stored in the warehouse. 
  
  Storage period

The goods can be stored for the period of validity of the warehousing authorization; the authorization can be issued for an unlimited period.

While in warehouse, the goods may be subject to handling operations intended to preserve the integrity of the goods (i.e. cleaning, ventilation, introduction of safety additives) or to prepare the goods for sale or transportation (i.e. sorting, packing, repacking. or marking). These operations must not change the technical, quality and quantity parameters of the goods.

Warranties

According to Article 187 of Customs Code 95/2021, "Where placing the goods under a customs regime gives rise to a customs debt, the granting of customs clearance for the goods shall be conditional on the payment of the amount of import or export duties corresponding to the customs debt or the establishment of a guarantee to cover such debts."

Legislation:

Customs Code of the Republic of Moldova no. 95/2021;

Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021;

Order of the Customs Service no. 511-O of 13.12.2023 regarding the approval of the technical rules for examining applications for the use of special regimes;

Order of the Customs Service no. 510-O of 13.12.2023, regarding the approval of the rules for granting, modifying, suspending and revoking the authorization for the exploitation of storage spaces for the customs warehousing of goods.