All the goods that cross the customs border shall be subject to declaration by completion and lodging, by the representative before the Customs Service, of a detailed customs declaration.
Note: Only the economic agents registered as subjects of external economic activity may declare goods.
I. Location of declaration of goods
The economic agents shall declare the goods in the customs posts within the activity radius of the customs office where they are registered.
By way of derogation from the general rule, customs clearance is allowed for all applicant economic agents, regardless of the legal place of registration thereof, in the following customs posts:
- 1160 – BRICENI (ICP);
- 1170 – BĂLŢI (ICP);
- 2021 – ZCV UNGHENI, UNGHENI (PVFI, feroviar);
- 2070 – CHIŞINĂU 1 (ICP, Industrială);
- 2080 – CHIŞINĂU 2 (ICP, Cricova);
- 2090 – CHIŞINĂU 3 (ICP, Petricani);
- 2150 – CĂUŞENI 1 (ICP);
- 3120 – CAHUL (ICP);
- 3130 – COMRAT (ICP),
including of the goods transported in a means of transportation having different consignors and different consignees (grouped consignments) and/or of consumer goods ("cargo" type).
By way of exception, the following goods shall be declared and cleared:
1. at any internal or border customs post:
a) live animals, live fish and live plants;
b) goods intended for the implementation of technical assistance and investment projects;
c) bituminous mixtures based on natural asphalt or natural bitumen, oil bitumen, mineral tar or mineral tar pitch (in liquid state) – tariff heading 2713, 2714, 2715;
d) blood – tariff heading 3002, lymph – tariff heading 3002, and human organs – tariff heading 3001;
e) medicines – tariff headings 3003, 3004, reagents – tariff heading 3006 and vaccines with temperature regime – tariff heading 3002 (including the accompanying goods as part thereof);
f) cars (placed on trailers and semi-trailers of platform type and easy to identify) – tariff heading 8703;
g) strategic goods (requiring special escort conditions).
2. a) goods transported by rail – at any railway customs post;
b) goods transported by sea and river, transported in bulk – at any river customs post;
c) goods transported via international postal shipments – at customs post 2100 – CHIŞINĂU 4 (ICP, Post).
3. at border customs post 2300 – CHIŞINĂU INTERNATIONAL AIRPORT (IBCP, air), goods that crossed the border by air (24/24):
a) blood, lymph and human organs;
b) excise stamps;
c) gold or silversmith articles – tariff heading 7113;
d) medicines, reagents and vaccines under temperature regime (including the accompanying goods as part thereof);
e) isotopes and radiopharmaceuticals – tariff heading 2844;
f) isotopes with short term of disintegration;
g) firearms and ammunition;
h) other goods of economic agents, arriving by air (between 08.00am-05.00pm);
i) live animals – tariff headings 0101, 0102, 0103, 0104, 0105, 0106, live fish – tariff heading 0301, live crustaceans – tariff heading 0306, molluscs – tariff heading 0307, and other live aquatic invertebrates – tariff heading 0308.
The economic agents from the eastern districts of the Republic of Moldova shall carry out the customs clearance procedures at the following customs posts:
- 2150 – CĂUŞENI 1 (ICP);
- 2170 – BULBOACA (ICP);
- 2180 – BENDER 2 (ICP, railway);
- 2190 – REZINA (ICP);
- 2200 – RÎBNIŢA (ICP);
- 2241 – ZCV CRIULENI (Criuleni 14, 18) (CICP);
- 2320 – CUCIURGAN (IBCP, road).
The economic agents registered in the radius of the municipality of Chisinau shall carry out the customs clearance procedures at import (IM4-regime) (except for the goods transported by rail / air / river, by international postal shipments) at the following customs posts:
- 2080 - Chisinau 2 (ICP, Cricova) – for customs clearance of the categories of goods having the country of dispatch Ukraine;
- 2090 - Chisinau 3 (ICP, Petricani) – for customs clearance of the categories of goods having the countries of dispatch Russia and Belarus.
Goods assigned to tariff headings 2207, 2402 10,000, 2402 20, 2707 10 100, 2707 20 100, 2707 30 100, 2707 50, 2709 00 100, 271012110-271019290, 271019310-271019480, 2901 10,000, 290124000, 2901 29 000, 2902 11 000, 290219000, ex. 2902 20,000, 2902 30,000, 2902 44,000, 290290000, 2905 11,000 - 2905 13,000, 2905 14, 2905 16, ex. 2905 19 000, 2909, 3814 00 900, 3817 00 500, 3817 00 800 shall be declared under the import customs regime at the customs post located at the State border crossing point.
Note: Customs clearance in customs posts other than those established according to competences may be authorized by the customs authority at the request of the declarant.
The authorization for customs clearance at an internal custom post other than that established under the legal framework shall be granted by the customs office where the economic agent is registered; and, for customs clearance at the border customs post, the authorization (.docx, .pdf) shall be granted by the Central Office of the Customs Service.
The following data shall be provided in the request (standard template) (.docx, .pdf):
- name (code) of the customs post requested for customs clearance procedures;
- period requested;
- customs regime (import, export, etc.);
- name of goods and tariff headings, quantity and value;
- reason for requesting customs clearance at customs posts other than the legal place of registration of the economic agent.
The following documents shall be attached to the request:
1) the contract on external economic transactions;
2) documents confirming the need to request customs clearance at another customs post.
The customs authority shall examine the request within 5 working days from the date of receipt.
The request may be rejected if not properly argued, if the applicant has liabilities to the state budget, or if the customs post concerned is overloaded with work.
II. Term of declaration of goods
Upon declaration of goods at the border customs post, the customs declaration shall be lodged on the working day immediately following the day of crossing the customs border. Upon declaration of goods at the internal customs post, the customs declaration shall be lodged during one working day immediately following the day when the transit customs regime is terminated.
Note: The customs declaration is allowed to be lodged before the estimated date of termination of the customs transit regime.
In the case of international postal shipments, the customs declaration shall be lodged at the customs body within 7 calendar days from the moment of crossing of the customs border.
Placing of goods under import customs regime of live animals subject to prophylactic quarantine shall be carried out on the day immediately following the day of completion of the respective quarantine.
The holder of the goods or means of transport subject to declaration shall bear the responsibility for lodging the customs declaration within the established term. Upon placement of goods or means of transport under the transit customs regime, the responsibility for lodging the customs declaration within the established term shall be on the holder of the goods or means of transport subject to declaration or, in his/her absence, on the carrier thereof.
III. Customs clearance of goods
The legislation of the Republic of Moldova allows the goods to be cleared by both declaration of goods on paper and electronically.
a) Stages of customs clearance of goods at import according to the paper-based procedure
1. Presentation of the goods and the means of transport at the border customs post
For customs clearance of goods, the goods shall be transported and presented, together with the accompanying documents, at the border customs post. The accompanying documents shall include:
- the commercial document, such as the contract or invoice;
- the transport document;
- as the case may be, the permissive act, which applies to certain categories of goods.
As a rule, the placing of goods under the import customs regime and the customs clearance thereof is not carried out at the border. This takes place at the internal customs post within the activity area where the legal office of the economic agent is registered.
To be transported from the border customs post to the internal customs post, the goods shall be placed under the transit customs regime.
This action may be carried out in two ways:
- by lodging the T1 transit customs declaration electronically;
- under cover of the TIR carnet, which is itself a customs declaration of transit.
The transit customs regime involves:
- guarantee of the payment of import rights;
- sealing of the cargo compartment by the customs officer.
2. Presentation of the goods and the means of transport at the internal customs post
After placing of goods under transit regime and applying of appropriate seals, the goods shall be transported, for customs clearance, to one of the internal customs posts, within the time-period set by the customs officer.
Note: In the case of extreme situations – deterioration or destruction of the goods, their theft, accidents or technical deficiencies of the means of transport – the nearest customs office shall be immediately informed thereon.
3. Conclusion of the import customs declaration and establishment of the amount of import rights
When the means of transport and the goods have arrived at the internal customs post, the transit customs regime shall be terminated and the customs declaration shall be lodged for placing the goods under the import customs regime.
The representative of the economic agent before the Customs Service shall bear the responsibility for concluding and lodging the import customs declaration.
The conclusion of the import customs declaration requires three documents at least:
- the commercial document, such as the contract or invoice;
- the transport document;
- as the case may be, the permissive act, which applies to some categories of goods.
Note: The economic agent is entitled to present other documents held for confirming the accuracy of the data declared.
Based on these documents, the representative of the economic agent before the Customs Service shall conclude the customs declaration and shall determine the amount of import duties to be paid.
4. Payment of import duties
The import duties shall be paid in advance, before lodging the customs declaration, in the amount established by your representative (see Import duties).
5. Lodging of the detailed customs declaration
After payment of the import duties, the customs declaration is registered in the information system of the Customs Service – “ASYCUDA World”, after which, within maximum one hour since registration, the detailed customs declaration and the accompanying documents shall be lodged, on paper support, at the appropriate internal customs post.
6. Customs control of goods
The information system shall distribute the detailed customs declaration to one of the four types of corridors for customs control:
Green corridor – provides for “release of goods” without documentary and physical control
Blue corridor – provides for “release of goods” without documentary and physical control, but implies control after customs clearance
Yellow corridor – provides for “release of goods” after documentary control, but implies physical control
Red corridor – provides for “release of goods” exclusively after documentary and physical control
Under certain circumstances, based on the risk analysis, the customs officer shall have the right to redirect the customs declaration from one corridor to another, reducing the level of control from green to red.
7. Release of goods
After carrying out the customs control, depending on the customs clearance corridor and the level of compliance with the requirements set by the legislation in force, the customs officer shall validate the customs declaration and grant the release of goods, and the goods shall acquire the status of goods released in free circulation.
Note: The validated customs declaration and the accompanying documents thereto must be kept for at least 5 years to be presented to the Customs Service in case of subsequent checks.
b) Stages of customs clearance according to electronic declaration procedure
Electronic customs clearance is accessible to all the economic agents and customs brokers holding the electronic signature issued by the Special Telecommunications Center.
Electronic customs clearance applies on all types of transport for the goods introduced in the Republic of Moldova for placement under the definitive import regime.
Electronic customs clearance of goods transported as international postal shipments, of goods transported in a single means of transport, but delivered towards different consignees (grouped consignments), as well as of goods imported by the economic agents from the eastern districts of the Republic of Moldova, shall be carried out at the internal customs post.
1. Conclusion of the electronic customs declaration and establishment of the amount of import rights
As in the case of the paper-based customs declaration, the conclusion of the electronic customs declaration and the establishment of the amount of import duties shall be carried out by the representative of the economic agent before the Customs Service (customs broker or declarant).
2. Payment of import duties
The import duties shall be paid in advance, before lodging the customs declaration, in the amount established by your representative (see Import duties).
3. Electronic signature and registration of customs declaration
After payment of import duties, the customs declaration shall be electronically signed and registered via the customs information system.
The electronic customs declaration shall be attached the scanned copies of the accompanying documents. The information system allows the attachment of the files formatted as *.jpg or *.pdf, with a resolution of 300 dpi and a final size of each file not exceeding 50 MB.
Note: The registration of the electronic customs declaration shall be made at least one hour before the means of transport and the goods are presented at the border customs post.
4. Presentation of the means of transport and of the goods at the border
The means of transport and the goods shall be presented at the border customs post within 72 hours since registration of the electronic customs declaration.
Note: In the event of failure to comply with this deadline, the declaration shall be considered void and shall be invalidated.
5. Customs control of goods and release of goods
When the means of transport and the goods are presented at the border customs post, the declaration shall be distributed to one of the customs clearance corridors – green, blue, yellow or red.
In the event that the customs declaration is directed to the green or blue customs corridor and if all the legal conditions are complied with, the customs declaration shall be validated and the goods shall be released and put into free circulation.
In the event that the customs declaration is directed to the yellow or red corridor, the customs clearance shall be carried out at the internal customs post, and the transport shall be carried out under customs supervision.
In the event that the goods are transported under the TIR carnet, the customs officer shall be handed over the original copy of the paper-based TIR carnet for the purpose of formalities.
By way of exception, the detailed customs declaration shall not be filed for:
a) goods imported or exported by legal persons for non-commercial purposes, the customs value of which does not exceed an amount equivalent to 100 EURO;
b) goods introduced or removed into/from the country by individuals, except for the subjects of entrepreneurship, if the customs clearance thereof implies a different template form;
c) legal means of payment, securities and shares;
d) emergency aid in the event of disasters and natural disasters;
e) goods under diplomatic or similar status which:
- benefit from diplomatic or consular immunity or other similar rank (diplomatic bag and consular bag);
- constitute gifts to the head of the state or to members of the Government or Parliament;
- circulate according to provisions of framework agreements of mutual administrative assistance.
f) the following goods for which there is evidence that they are not the subject of commercial transactions:
- decorations, distinctions and awards, commemorative badges and medals;
- travel equipment, supplies and other articles, including sports equipment, for personal use or consumption, accompanying, preceding or following the traveler;
- kits and wedding articles, articles related to change of home, family memories;
- coffins, funeral urns, funeral ornaments and articles for maintenance of funeral graves and monuments;
- printed advertising material, instructions for use, price lists and other advertising items;
- pharmaceutical products used at international sport events, except for substances considered dopants, steroids, combinations of substances of narcotic or hallucinogenic effect;
- products used during exceptional measures of environment and human protection;
g) goods used as a means of transporting information (computer media) such as disks, computer tapes, movies, plans, audio and video cassettes, CD-ROMs, which are changed for the purpose of providing information, as well as goods which are complementary to previous deliveries, such as updates to databases or software for which billing is not required;
i) satellites for launch:
- for export or import to the place of launch into space;
- upon launching into space.
j) goods that are the subject of non-commercial traffic between persons resident in border areas (border traffic); products obtained by agricultural producers on properties located outside of, but adjacent to, the national territory in which they carry out their main activity, according to the regulations in force.
Legislation:
Customs Code of the Republic of Moldova no.1149/20/07/2000
Government Decision no. 904/13/11/2013 on procedures of electronic customs clearance of goods
Order of the Customs Service no. 436/27/10/2017 on establishing the customs clearance locations
