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