By way of derogation from submission of the standard customs declaration, goods can be declared for placement under a customs procedure based on a simplified declaration, as set forth in Article 164 of the Customs Code of the Republic of Moldova no. 95/2021, or based on an entry in the declarant's records, as set forth in Article 177 of the Customs Code. 

 Simplified declaration

The Customs Service may accept that an economic operator places the goods under a customs procedure based on a simplified declaration that may omit part of the data referred to in Article 162 of the Customs Code, or part of the supporting documents listed in Article 163 of the Customs Code. The documents that may be omitted are those needed for the calculation of the import / export duties related to the goods placed under the respective customs procedure.

The declarant must subsequently submit a supplementary declaration to include the data needed for the procedure requested.

Derogation from submission of the supplementary declaration can be made where:

• the goods are placed under the customs warehousing regime
• the simplified declaration refers to goods whose value and quantity are below the threshold defined for customs declaration
• the simplified declaration contains all the information needed for the requested customs procedure
• the simplified declaration is not made by entry in the declarant's records.

The regular use of the simplified declaration is subject to authorization by the Customs Service. Irregular use of the simplified declaration is not subject to authorization.

Regular use of the simplified declaration means carrying out the transportation of goods to the same consignee from the same consignor, who cumulatively meet the following conditions:

• the frequency of transportation is higher than twice per week or higher than 50 shipments per year
• the transported goods fall under the same tariff code
• the country of dispatch and the country of destination, as well as the applicable customs procedure, remain unchanged.

 Entry in the Declarant’s Records (EiDR)

EiDR allows the declaration of goods by registering the goods in the declarant's records, which must contain at least the data of a simplified customs declaration, provided that the data from the respective declaration are available to the Customs Service, in the electronic system of the declarant, at the time of submitting the declaration in the form of an entry in the declarant's records.

The Customs Service may waive the obligation for the goods to be presented where the following conditions are cumulatively met:

• the declarant is an AEOC
• the nature and flow of the goods in question justify this action and are known by the Customs Service
• the supervising office of the Customs Service has access to all the information it deems necessary to enable it to exercise its right to examine the goods, should the need arise
• at the time of registration in the records, the goods are no longer subject to prohibitions or restrictions, unless otherwise provided in the authorization.

In specific situations, the supervising customs office may request the presentation of the goods. The prior authorization of the Customs Service shall be required for the regular use of the simplified declaration and for EiDR.

To authorize the regular placement of the goods under a customs procedure based on a simplified declaration and the submission of the customs declaration in form of EiDR, the Central Office of the Customs Service shall carry out a prior verification in order to get full knowledge of the economic activity and internal organization of the applicant.

The requirements for the authorization and performance of operations under the simplified procedure are set forth in the Rules regarding the use of the simplified customs declaration and entry in the declarant's records, approved by Order of the Customs Service no. 480-O of 05.12.2023.

The authorization to submit a simplified customs declaration shall be granted where the following conditions are cumulatively met:

• the applicant complies with the criterion established in Article 39 of the Customs Code of the Republic of Moldova
• the applicant proves satisfactory procedures in place to manage the licenses and authorizations granted in accordance with trade policy measures
• the applicant ensures that the employees in question are entrusted to inform the Customs Service if difficulties are detected when complying with the requirements and establishes procedures to notify the Customs Service on such difficulties
• where applicable, the applicant has implemented satisfactory procedures for the management of import and export licenses related to prohibitions and restrictions, including measures that allow differentiating the goods subject to prohibitions or restrictions from the other goods, so that compliance with the relevant prohibitions and restrictions is duly observed.  

AEOC shall be deemed to fulfil the conditions provided for in Article 165 (1) b)-d) of the Customs Code of the Republic of Moldova to the extent that the entries thereof satisfy the conditions set for the placement of goods under a customs procedure based on a simplified declaration.

Regular placement of goods under a customs procedure on the basis of a simplified declaration shall not be used where:

• the goods fall under the control of export, re-export, import and transit of strategic goods
• the goods fall under the scope of the Law on the safe conduct of nuclear and radiological activities
• the goods require that the Customs Service prevails samples for the technical or laboratory analysis for each operation in order to check the due compliance with other conditions set by special regulations

The authorization to submit a customs declaration in the form of EiDR shall be granted where the applicants prove they satisfy the criteria established in Articles 39, 41 and 42 of the Customs Code of the Republic of Moldova. (An AEOC is deemed to meet the conditions).

The application must refer to any of the following procedures:

• release for free circulation
• customs warehouse
• temporary admission
• inward processing
• outward processing
• export and re-export.

Authorization shall not be granted where:

• the request for authorization refers to the release into free circulation, and the reimport with the release into free circulation, of products subject to excise duties
• the request for authorization refers to the export and re-export of goods subject to excise duties.

Where the request for authorization refers to export and re-export, the authorization shall be granted only where the following conditions are cumulatively met:

• the obligation to submit a summary exit notification is waived, in accordance with the Regulation on the implementation of the Customs Code
• the customs post of export is also the customs post of exit.

The submission and processing of applications, as well as the issuance and subsequent management of authorizations (modification, revocation, cancellation, and suspension) shall be made through the "Customs Decisions" Information System (hereinafter - "Customs Decisions" IS).

The application for the authorization to regularly place the goods under a customs procedure based on a simplified declaration and/or the authorization to submit a customs declaration in the form of EiDR shall be submitted by the applicant in electronic format.

The Central Office of the Customs Service allows the use of means other than electronic data processing tools when handling the requests for, and decisions of, authorization of the use of customs simplifications.

The paper-based template form (application) for the authorization of customs simplifications, i.e. simplified declaration, EiDR, is provided in Annex 25 to Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021.

The stages and timing set for the examination of the request for authorization of simplified procedures are as follows:

• acceptance of the request, if all the information is provided, shall be notified within 20 days
• where all the requirements for a positive decision are met, the decision shall be taken within 30 days at most from the date of acceptance of the application and shall be communicated to the applicant without delay
• where the application is deemed not to contain all the information required for making the decision, the applicant shall be provided a 20-day period at most to submit the requested information. In the event that the applicant fails to provide such information in due time, the application shall not be accepted, and the applicant shall be duly informed thereon
• the date of acceptance of the application shall be the date of submission of the last information requested by the Customs Service
• following the submission of the requested information, the Customs Service shall take the decision within 20 days from the date of acceptance of the request
• before taking an unfavorable decision for the applicant, the Customs Service shall, within 20 days from the date of acceptance of the application, communicate to the applicant the reasons on the basis of which it intends to take such decision.

In granting the authorization, the Customs Service shall take into account the particular features of the applicant, including the size and volume of its economic operations.

Management of authorizations for the use of customs simplifications

The economic operator shall take full responsibility for the periodic monitoring as part of its internal control system.

The course of the simplified declaration procedure includes the following actions:

• establishment of a guarantee in favor of the Customs Service in accordance with the provisions set forth in Articles 98 – 1071 of the Customs Code of the Republic of Moldova
• presentation and declaration of the goods at the customs post based on the simplified declaration
• payment of import duties
• submission of the supplementary declaration and regularization of import duties, as the case may be, within the time limits laid down in the authorization.

The course of the EiDR customs declaration procedure includes the following actions:

• presentation of the goods at the customs post, except where the waiver applies as set forth in Article 178 (1) of the Customs Code of the Republic of Moldova and the date of notification of presentation is entered in the record
• entry in the records of at least the data of the simplified customs declaration and any supporting documents
• provision, at the request of the supervisory customs post, of the data of the customs declaration entered in the records and any supporting document, except where the customs authorities allow that the declarant provides direct computerized access to that information in its records
• provision to the supervising customs post of the information on the goods that are subject to restrictions and prohibitions
• provision to the supervising customs post of the supporting documents required in accordance with Article 163 (2) of the Customs Code, which regulates the customs procedure prior to the release of declared goods
• where the waiving of the obligation to present the goods apply, the holder of the temporary storage authorization shall possess all the necessary information to prove the termination of temporary storage
• submission of the supplementary declaration at the supervising customs post in the manner and time limit established in the authorization, except where the waiver applies on the obligation to submit a supplementary declaration in accordance with Article 166 (4) of the Customs Code.

The potential benefits of the simplified procedures include as follows:

• an alternative to the standard procedure
• responsive to some specific needs related to the flow and type of declared goods
• matching the specific organization of the economic operator's activity
• faster customs clearance (customs clearance may be granted within 24 hours)
• reduced costs (i.e., where transit can be avoided or providing the development of IT solutions)
• less data provided to the customs office, prior to obtaining customs clearance for the goods (if notification or simplified declaration is submitted)
• fewer physical and document checks prior to the release of goods, as compared to the standard procedure
• a single submission of all information from the customs declaration in a supplementary declaration(s) at the end of a predefined period.

Additional potential benefits include as follows:

• permanent contact between the customs office and the economic operator
• promoting the use of the system-based approach to controlling simplifications

Legislation: 

• Customs code of the Republic of Moldova no. 95/2021, Chapter II "Placement of goods under a customs procedure", Codul vamal al Republicii Moldova nr. 95/2021, Capitolul II „PLASAREA MĂRFURILOR SUB UN REGIM VAMAL”
• Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021, Section 2 "Placing goods under a customs procedure", Subsection 2 "Simplifications", Hotărârea Guvernului nr. 92/2023 cu privire la punerea în aplicare a Codului vamal nr. 95/2021, Secțiunea a 2-a „Plasarea mărfurilor sub un regim vamal”, Subsecţiunea a 2-a „Simplificări”
• Order of the Customs Service no. 480-O/05.12.2023 regarding the approval of the Rules on the use of the simplified customs declaration and entry in the declarant's records, Ordinul Serviciului Vamal nr. 480-O/05.12.2023 cu privire la aprobarea Normelor privind utilizarea declarației vamale simplificate și înscrierea în evidențele declarantului
• Guide on SIMPLIFICATIONS - Title V of the Union Customs Code/"Guidelines for Member States and the Trade Sector", Brussels, Taxud/A2/07/04/2017, developed by DG-TAXUD (European Commission) Ghid privind SIMPLIFICĂRI - Titlul V din Codul vamal al Uniunii/„Orientări pentru statele membre și sectorul comerțului”, Bruxelles, Taxud/A2/07/04/2017, elaborat de către DG-TAXUD (Comisia Europeană)