ImportImport duties

Import duties

63020

The import duties are the taxes, duties and charges levied by the customs authority on the import of goods, and namely:

  • customs duty;
  • value added tax;
  • excise duties;
  • fee for customs procedures.

I. Payment of import duties

Import duties shall be paid by the declarant, who is also a customs payer. At the same time, a customs payer, jointly with the declarant, shall become any person who provided the information necessary for filing the customs declaration or who produced the customs declaration, where such person knew or should have known that the information provided is false or incorrect.

Import duties shall be paid until, or at the time when the customs declaration is lodged. At the time of customs clearance, only the payment of the difference between the amount calculated and the amount paid in advance shall be accepted.

In some cases, economic operators benefit from the extension of the payment term of import duties, except for the fee for customs procedures, but provided that a bank guarantee is duly established.

Thus:

  • authorized economic operators (AEOs) may pay import duties within up to 30 calendar days since validation of the customs declaration;
  • for the producing economic agents, the payment term of VAT and customs fee on the raw material used for the only manufacturing of goods for export shall be extended over the period of the production cycle, but not more than 180 days;
  • at the request of importers, the Customs Service will extend, under the provisions of Articles 126 and 1271 of the Customs Code of the Republic of Moldova, by a maximum of 90 days, the payment term of VAT on raw material, except for the goods listed in the Annex, on supplementing materials and accessories imported by producing economic agents and those economic agents specialized in agricultural service provision who hold the authorization by the Ministry of Agriculture and Food Industry for service provision in agricultural production.

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

The economic agents may also pay online, via the Government Electronic Payments Service MPay: https://mpay.gov.md.

The legal entities are allowed to make cash payment only for the payment difference determined upon customs clearance of imported goods.

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).

To establish the amount of customs duty for a given commodity, the commodity code shall be determined in accordance with the Combined Nomenclature, and the tax and customs facilities and exemptions shall be taken into account. Thus, for example, goods of preferential origin shall be exempt from customs duty, provided that proof of origin is presented.

At the same time, some categories of goods are exempted from customs duties according to the list provided in Law no. 1380/20.11.1997 on the Customs Tariff.

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). The seasonal duties are applied for the purpose of protecting the agricultural production and are usually higher during the harvest period.

Additional customs duties may be levied on imports, as intended 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 VAT rate applied to the import of goods account to 20% of the taxable value of the goods (standard rate).

A reduced quota of 8% is set for some categories of goods.

In many cases, the goods are exempt from VAT.

VAT on import shall be calculated from the taxable value of the goods imported. The taxable value includes the customs value of the goods plus, as appropriate, the amount of the excise duty, customs duty, fee for customs procedures, which shall be paid on import of such goods.

IV. Excise duties

The excise duty is a tax levied on the following categories of goods (list of goods subject to excise duties and rates of excise duties):

  • ethyl alcohol and alcoholic beverages;
  • processed tobacco;
  • oil and its derivatives;
  • caviar and caviar substitutes;
  • perfumes and eau de toilette;
  • fur clothing;
  • means of transport of tariff heading 8703;
  • other goods specified in Annex 1 to this title.

The basis for calculating the excise duty shall be the natural volume or the customs value of the goods imported plus, where appropriate, the customs duty and the fee for customs procedures to be paid on the date of import.

Facilities and exemptions from the payment of excise duties are provided for many goods (list of exemptions).

Excise goods shall be cleared at border customs posts.  

V. Fee for customs procedures

This fee shall be paid for the services provided by the customs authority and shall be calculated as a percentage of the customs value of the goods or in a fixed amount (list of customs service and amount of fees for customs procedures).

In several cases, customs payers are exempt from the customs procedure fee.

VI. Bank details for payment of import duties

• 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:

Customs Code of the Republic of Moldova no. 1149/20.07.2000

Fiscal Code of the Republic of Moldova no. 1163-XIII/24.04.1997

Law no. 172/25.07.2014 approving the Combined Nomenclature of Goods

Law no. 1380/20.11.1997 on the Customs Tariff  

Law no. 1417-XIII/17.12.1997 for the Implementation of Title III of the Fiscal Code

Law no. 820-XIV/17.02.2000 on Antidumping, Countervailing and Safeguard Measures

Government Decision no. 146/26.02.2014 approving the Regulation on Extension of the Payment Term of the Value Added Tax and the Customs Duties over the Production Cycle Period, but not more than 180 days, for raw materials, materials, accessories, primary packaging and supplementary accessories imported

 


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