The destruction of foreign goods entered into the customs territory of the Republic of Moldova is allowed under the national legislation.
Placing the goods under the destruction operation of the customs inward processing arrangement shall be allowed provided that the goods, when brought into destruction, completely lose their initial value and quality.
The following goods shall not be eligible for destruction:
- goods seized under legal cases filed for acts of smuggling and infringement of customs rules or for other acts of fraud, except for perishable goods or goods with expired shelf life
- radioactive substances and harmful waste products
- cultural valuables
- goods in free circulation.
Destruction of goods shall not be allowed if the action of destruction does not satisfy the conditions set in the legislation of the Republic of Moldova on environmental protection.
The customs office shall be entitled to refuse the destruction of goods if:
- destroying the goods may cause damage to people and the environment
- destroying the goods entails costs for the State
- the State has no capacity to control whether the goods were actually destroyed.
The action of destruction shall be documented based on the Statement of Destruction according to Order of the Customs Service 540-O of 26.12.2023, (Act de distrugere conform Ordinului Serviciului Vamal 540-O din 26.12.2023), to which copies of the following documents shall be attached:
- documents accompanying the goods (bills of lading, consignments, bills, etc.)
- documents confirming the possession of the goods declared for destruction (contract of sale, lease, service provision, etc.)
- contract of service provision concluded with the person where the actual action of destruction of the goods shall be carried out, as the case may be
- other documents justifying the use of the custom regime of destruction of goods
- financial guarantee.
The destruction of goods may be carried out through the following methods: thermal, chemical, mechanical, or other treatment processes that can be used simultaneously or successively.
Combined methods of destruction may be used provided that the formation of usable waste is excluded.
Under the destruction regime, the customs value of the goods shall be established in accordance with the legislation in force.
The destruction of the goods shall be attended by the customs officers appointed by the Head of the Customs Office / Deputy Head of the Customs Office responsible for the area where the economic operator concerned conducts its business activity.
The Statement of Destruction of Goods shall be signed upon conclusion of the destruction action.
Unusable waste shall not be recorded in the Statement of Destruction of Goods as waste resulted following the destruction procedure and shall not be placed in any customs regime.
Where usable waste is formed as a result of destruction, it shall be recorded in the Statement of Destruction of Goods and shall be subject to declaration and shall be placed under a different customs regime or shall be re-exported.
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. 540-O of 26.12.2023 regarding the Customs Regime of Destruction of Goods (Ordinul Serviciului Vamal nr. 540-O din 26.12.2023, cu privire la procedura vamală distrugerea mărfurilor)
