All the goods that cross the customs border shall be subject to declaration through completion and lodging, by the representative before the Customs Service, of a detailed customs declaration.

Note: Only the economic operators registered as subjects of foreign economic activity may declare goods.

I. Location of declaration of goods

The goods entered into the customs territory of the Republic of Moldova shall be presented for customs clearance at the customs office responsible for the area where the consignee of the goods is registered, during the business hours of the customs office.

The economic operators from the eastern districts of the Republic of Moldova shall perform the customs operations at the following customs offices:

• 2150-CĂUŞENI 1 (ICP)
• 2170-BULBOACA (ICP)
• 2180-BENDER2 (ICP, rail)
• 2190-REZINA (ICP)
• 2200-RÎBNIŢA (ICP)
• 2241-ZCV CRIULENI (Criuleni 14, 18) (ICCP)
• 2320-CUCIURGANI (IBCP, road).

Customs offices shall give priority of customs clearance to perishable goods.

Customs clearance of goods at other internal customs posts within a Customs Office other than that responsible for the area where the economic operator is legally registered shall be allowed providing the presentation by the economic operator concerned of the Agreement for customs clearance of goods at other customs posts (hereinafter Agreement), issued by the Customs office responsible for the area of ​​activity where the applicant economic operator is legally registered.

The standard template of the Application and of the Agreement, as well as the procedure for issuing these documents is established in the Instruction, according to the annex to the Order of the Customs Service no. 558-O/2023  on the designation of customs offices for the presentation and customs clearance of goods.

II. Customs declaration of goods and customs supervision

All goods intended to be placed under a certain customs procedure, except for the free zone procedure, shall be subject of a customs declaration corresponding to that regime.

Declarations shall be made using electronic data-processing techniques. In specific cases, provided for by Customs Code no. 95/2021 or the Regulation for the implementation of the Customs Code, the customs declaration may be lodged by means other than electronic data-processing techniques:

1. in writing
2. orally
3. through any other action.

Domestic goods declared for export, outward processing, or internal transit shall be under customs supervision from the time the declaration is accepted until the time the goods are removed from the customs territory, are abandoned in favor of the state, or are destroyed, or until the customs declaration is invalidated.

Vehicles that, upon entry in the Republic of Moldova, have not been placed under a customs procedure shall not be registered at the Public Services Agency. The primary registration of motor vehicles, bodies and prohibited engines is prohibited.

The state registration of motor vehicles based on title deeds shall be made providing the presentation of the customs documents established by the Customs Service confirming the authorization of release of the means of transport into free circulation.

Unless otherwise provided by the Central Office of the Customs Service, the customs office responsible for the area where the goods are presented to customs shall be the subdivision of the Customs Service in charge for placing the goods under a customs procedure.  

Declaration of the motor vehicle

The year of manufacture shall be taken as basis for the calculation of the term of operation of the vehicle, body, and engine. The year of manufacture is established based on the data contained in the registration certificate (technical passport) and in the VIN code (vehicle identification number). In the event that the data in the registration documents do not match those indicated in the VIN code, or in the event that a person presents copies of the registration documents previously issued by the exporting country of the vehicle, and there are suspicions regarding the year of manufacture indicated in these copies, the data of the vehicle manufacturing plant or the information obtained from the authorized dealers of the vehicle manufacturers shall be taken as basis.

Customs control of goods

The information system shall allocate the customs declaration to one of the three types of lanes for customs control:

The green lane allows the release of goods without performing the documentary and physical control of goods.

The yellow lane allows the release of goods after performing the documentary control, but without performing the physical control.

The red lane allows the release of goods exclusively after the 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 lane to another, reducing the level of control from green to red.

Release of goods

After carrying out the customs control, depending on the customs clearance lane 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 for 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.

Payment of import duties

Import duties must be paid in advance, prior to lodging the customs declaration, in the amount established by your representative (see the Import Duties section).

Documents required for goods released for free circulation

For customs declaration of goods, the economic operator shall have to hold a set of transaction data and shall ensure the accuracy and completeness of the information included.

Customs clearance shall be performed based on a customs declaration. The customs declaration shall provide information on goods based on the customs procedure applied for, and shall be lodged concurrently with the documents justifying the data entered in the declaration. At least the following required documents shall be attached to the customs declaration:

1. commercial documents – these are the documents that are used in foreign trade and are needed for the customs authorities to determine the value of imported goods (cost). Commercial documents include commercial invoice, proforma invoice, definitive invoice, others. The contract under which the goods are delivered refers to the international commercial contract, which is the agreement of will made between two or more participants in international trade from different states by which legal relations of international trade are established, modified, or extinguished (Convention from Vienna since 1980).
2. transport and customs documents – these are the documents that are used based on the type of transport and related legislative provisions: CMR (road waybill), SMPS/SMGS (rail waybill), AirWayBill, Bill of lading, TIR Carnet, ATA Carnet, transit customs declaration (T1), transport bill and others that confirm the legality of the goods transport operation.
3. permissive acts required for customs clearance of goods (as the case may be) – these are the permissive documents that are listed in the Nomenclature of permissive acts issued by the issuing authorities to individuals and legal entities for the conduct of entrepreneurial activity (licenses, authorizations, notices, certificates, permits) provided in Annex 1 to Law no. 160/2011 on regulation by authorization of entrepreneurial activity, that establish restrictions on the introduction and removal of goods, as well as other documents that are necessary for the customs clearance of goods under customs and tax facilities (humanitarian aid, technical and investment assistance projects, etc.) and include documents confirming the granting of tax and customs facilities in accordance with the legislation.
4. additional documents recognized according to international trade practices (as the case may be) – these are the documents necessary for the application of provisions regulating the release of declared goods into free circulation, other than those mentioned above. Additional documents shall be lodged if the customs authority has grounds to act so. 

The documents supporting the electronic customs declarations shall be archived in electronic format according to the procedure established by the Customs Service and shall be kept by the declarant on a mandatory basis.

Legislation:

Customs code of the Republic of Moldova no. 95/24.08.2021, Codul vamal al Republicii Moldova nr. 95/24.08.2021

Law no. 160/22.07.2011 on the regulation by authorization of entrepreneurial activity, Legea nr.160/22.07.2011 privind reglementarea prin autorizare a activității de întreprinzător

Government Decision no. 92/28.02.2023 implementing Customs Code of the Republic of Moldova no. 95/24.08.2021, Hotărîrea Guvernului nr. 92/28.02.2023 cu privire la punerea în aplicare a Codului vamal al Republicii Moldova 

Order of the Customs Service no. 123-O/04.04.2023 approving the documents necessary for customs clearance of goods, Ordinul Serviciului Vamal nr. 123-O/04.04.2023 cu privire la aprobarea actelor necesare la vămuirea mărfurilor

Order of the Customs Service no. 563-O/28.12.2023 approving the Technical Rules regarding data requirements for completing the customs declaration, Ordinul Serviciului Vamal nr. 563-O/28.12.2023 cu privire la aprobarea Normelor tehnice privind cerinţele în materie de date pentru completarea declaraţiei vamale 

Order of the Customs Service no. 558-O/28.12.2023 regarding the designation of customs offices for the presentation and customs clearance of goods