ImportImport duties

Import duties

99376

Import duties refer to the customs duty to be paid upon import of goods, value added tax, and excise duties levied by the Customs Service.

  • custom duty
  • value added tax
  • excise duties

I. Payment of import duties

The value of import and export duties shall be paid before the customs clearance of goods or within 10 days from the date of notification of the customs debt, with the establishment of a guarantee to cover the full amount of import duties. In all these cases, no delay penalty shall be calculated for the deferral period. Importers holding the status of AEO shall be allowed, as in accordance with Article 36, to defer the payment of import duties for a period that cannot exceed 30 days from the date of notification. In this case, the release of goods shall be conditioned by the establishment of a guarantee, determined according to Article 104. Where deferral of payment of import duties applies, no delay penalty shall be calculated.

Where acceptance of a customs declaration leads to incurrence of a customs debt, the goods included in the declaration shall be released only if the customs debt has been paid or guaranteed.

Customs payers can pay import duties by bank transfer (including by bank card) to the treasury accounts of the Ministry of Finance. Where the payment is made by bank card or in cash, the payer shall use the self-service cash-in terminals.

Economic operators may also pay online, via the Governmental Electronic Payments Service MPay: https://mpay.gov.md.

The legal entities are allowed to pay in cash for only the payment difference established upon the customs clearance of imported goods.

The codes of the tax and customs facilities granted by legislation under the customs procedure “42” are provided in Annex 16 to the Order of the Customs Service no. 563-O of 29.12.2023 approving the technical rules concerning data requirements on completion of customs declarations. 

II. Customs duty

The customs duty shall be determined in accordance with the Combined Nomenclature of Goods, which includes the code, the description of the goods, and the size of the customs duty applicable.

Customs duties may be calculated as a percentage of the customs value of the goods (ad valorem duties), or may be set per unit of goods, respectively piece, ton, cubic meter, etc. (special duties). For some goods both types of duties shall be levied (compound duties).

Establishing the amount of customs duty for a given commodity shall include determining the commodity code, referring to the Combined Nomenclature, and considering the tax and customs facilities and exemptions. 

At the same time, some categories of goods are exempted from customs duties according to the list provided in Customs Code no. 95/2001.

The rates of customs duties shall vary from one commodity to another; for some goods, the rate of the customs duties shall depend on the date of import (seasonal duties). 

Additional customs duties may be levied on imports, in order to protect the domestic manufactures from discriminatory measures applied by other countries (exceptional duties). These duties include as follows:

  • special duty, levied on goods imported in the quantity and under conditions that cause or may cause significant financial damages to the manufacturers of local goods
  • anti-dumping duty, levied on dumped imports (goods at prices lower than the value thereof in the exporting country at the time of importation)
  • countervailing duty, levied on goods from countries which subsidize the exports of certain products.

III. Value Added Tax (VAT)

The Value Added Tax (hereinafter – VAT) refers to the state tax representing a method of collection, to the budget, of a part of the value of delivered goods / provided services, which are subject to taxation in the territory of the Republic of Moldova, as well as of a part of the value of the taxable goods / services imported into the Republic of Moldova.

The VAT rate applied to the import of goods is 20% of the taxable value of the goods (standard rate).

For some categories of goods, a reduced quota of 8% applies (Article 96 (b) of the Fiscal Code).

The legislation also provides for VAT exemption for certain goods with no right of deduction (Article 103 of the Fiscal Code).

VAT on importation shall be calculated from the taxable value of the imported goods, which includes the customs value of the goods, plus, as the case may be, the amount of excise duties and customs duty to be paid upon importation of these goods.

IV. Excise duties

The excise duty is a tax levied on the following categories of goods (list of goods subject to excise duty and their quotas - Annex 1 and Annex 2 to Title IV of the Tax Code.

The basis for calculating the excise duty is the natural volume or the customs value of imported goods, plus, as the case may be, the customs duty to be paid on the date of importation.

Facilitations and exemptions from the payment of excise duties are provided for several goods (the list of facilitations is provided in Article 124 of the Tax Code.

V. Fee for customs procedures

In accordance with the provisions of Article 427 (7) of Customs Code no.95/2021, the economic operators registered in the free economic zones, in the Free International Port "Giurgiulesti", and in the Free International Airport "Mărculeşti", which, in accordance with paragraph (6) of this Article, are not subjects of the customs procedure regulated by this Code, are entitled, as of the date of entry into force of this Code, to apply state guarantees in accordance with Article 13 of Law no.440/2001 on Free Economic Zones, Article 12 of law no. 8/2005 on the Free International Port „Giurgiuleşti”,  and Article 9 of Law no.178/2008 on the Free International Airport „Mărculeşti”. These economic operators are entitled to conduct their activity under the provisions in force as of December 31, 2023 until January 1, 2034, but within the time limit of the term of operation of the free economic zone/port/airport.

At the same time, according to Article .13.(2) of Law no. 440/2001 on Free Economic Zones,  in the event that new laws are adopted that worsen the activity conditions of the residents in terms of customs, tax and other procedures provided under the laws relating to the activity of free zones, the residents shall have the right, over a period of 10 years, but not longer than the period of operation of the specific free zone, to operate under the provisions of the laws in force until the date of implementation of the new laws. This rule shall apply to the activity carried out by residents within investment projects registered before the adoption of the new law.

To note, the fee for customs procedures is levied under the customs procedure codes indicated in Annex 16 to the Order the Customs Service no. 563-O din 29.12.2023  approving the technical rules regarding data requirements for completing the customs declaration.

The amount of the fee for customs procedures is defined in Annex 2 to the Law on Customs Tariff no.1380/1997.

Annex 16A to the Technical Rules

Additional codes for taxation elements  

Additional code

Legal provision

Summary description

Code of customs procedure

 PV

977

CV, TITLUL XI art.427 (7)

Law on free economic zones no. 440/2001, Article 13 (2)

The fee for customs procedures is levied, within the mentioned customs procedure codes, in addition to the customs duty specific to each procedure

1076, 1079, 1089, 1086;

3176, 3178, 3186, 3188;

4076, 4078, 4079, 4086, 4088, 4089;

5176, 5178, 5186, 5188;

5376, 5378, 5386, 5388;

5476, 5478, 5486, 5488;

7176, 7178, 7186, 7188;

7600, 7651, 7655, 7657, 7671, 7672, 7673, 7678, 7679, 7686, 7687, 7688, 7689, 7693, 7697;

7776, 7778, 7779;

7800, 7851, 7853, 7854, 7855, 7857, 7871, 7873, 7877, 7886, 7887, 7888, 7889, 7893, 7896;

7900, 7951, 7977, 7987, 7997;

8600, 8671, 8673, 8679, 8687, 8688, 8689;

8776, 8778, 8779, 8786, 8788, 8789;

8800, 8843, 8851, 8853, 8854, 8855, 8857, 8871, 8873, 8886, 8887, 8896;

8900, 8943, 8972, 8986, 8987;

9376, 9378, 9379, 9386, 9388, 9389.

 

VI. Bank details for payment of import duties

Legal entities and natural persons participating in external economic activity shall pay the customs duties in advance (value added tax, excise duties, customs fees, fines applied for customs contraventions and the counter value of the goods) to the treasury account as provided below:
• Import/export duties paid in advance (ECO code 518300 )

Beneficiary: Ministerul Finanţelor;

Fiscal Code: 1006601000037;

Beneficiary provider: Ministerul Finanţelor-Trezoreria de Stat;

Cod IBAN: MD77TRPAAA518300A01344AA.

• Guarantee payment for import/export duties (ECO code 518200)

Beneficiary: Ministerul Finanţelor;

Fiscal Code: 1006601000037;

Beneficiary provider: Ministerul Finanţelor-Trezoreria de Stat;

Cod IBAN: MD94TRPAAA518200A01344AA.
Legislation:
The Customs Code of the Republic of Moldova no. 95/2021, Codul vamal al Republicii Moldova nr. 95/2021
Tax Code of the Republic of Moldova no. 1163/1997, Codul fiscal al Republicii Moldova nr. 1163/1997
Law no. 172/ 25.07.2014 approving the Combined Nomenclature of goods, Legea nr. 172/ 25.07.2014 privind aprobarea Nomenclaturii combinate a mărfurilor
Law no. 1417/1997 for the implementation of Title III of the Tax Code, Legea nr. 1417/1997 pentru punerea în aplicare a Titlului III al Codului fiscal
Law no. 820/2000 on anti-dumping, compensatory and safeguard measures, Legea nr.820/2000 privind măsurile antidumping, compensatorii şi de salvgardare
Order of the Customs Service approving the technical rules regarding the data requirements for completing the customs declaration no. 563-O of 29.12.2023, Ordinul Serviciului Vamal cu privire la aprobarea normelor tehnice privind cerințele în materie de date pentru completarea declarației vamale nr.563-O din 29.12.2023

 

 


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