The customs regime of temporary admission allows for the use, in the territory of the Republic of Moldova, with full or partial exemption of import duties and no application of economic policy measures, of the foreign goods and means of transport that can be identified and that are not prohibited from entering the territory of Republic Moldova and are intended for re-export in their initial state, except for natural wear and tear.
During the period of the customs procedure of temporary admission the goods and means of transport shall remain in foreign ownership at all times. Such goods shall not be sold, rented, subrented, loaned, pledged, transferred, or put at the disposal of another person in the territory of the Republic of Moldova unless the Customs authority agrees so, after payment of customs duties and performance of the customs procedures for release into free circulation.
The time limit for placing the goods and means of transport under the customs procedure of temporary admission shall be established by the Customs authority depending on the purpose of the use thereof but shall not exceed 24 months.
As an exception, the time limit may be extended by the customs authority, based on a justified request submitted by the holder of the authorization, provided that the total period does not exceed 10 years cumulatively.
The term of finding goods and means of transport under the customs regime of temporary admission is established by the customs body depending on the purpose of their use, but it cannot exceed 24 months.
As an exception, the term can be extended by the customs authority, based on a justified request submitted by the holder of the authorization, provided that the total period does not exceed 10 years cumulatively.
The goods and means of transport placed under the customs procedure of temporary admission may be released into free circulation, if they are not prohibited, only after payment of import duties. If so, the amount of import duties shall be determined based on taxation elements and other payments in force as of the date of placing the goods under the customs procedure of temporary admission. The equivalent amount in the national currency of the amounts in foreign currency shall be calculated based on the official exchange rate of the Moldovan Leu as of the date of formalities for release into free circulation I. Temporary admission with total suspension from payment of import duties.
I. Temporary admission with total relief from payment of import duties
Total relief from payment of import duties may be granted for pallets and spare parts, accessories and equipment thereof, containers and spare parts, accessories and equipment thereof, as well as for spare parts, accessories and equipment intended for foreign means of transport, in accordance with ps. 490-493 and p. 495 of Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021, also if the applicant and the holder of the regime are established in the customs territory.
Total relief from payment of import duties is granted for containers in the event that the following information is inscribed, in a permanent manner, on an appropriate and clearly visible place:
- the identification of the owner or the operator, which can be indicated either by displaying the full name thereof or by using an established identification system, except for symbols, such as emblems or flags
- the marks and identification numbers of the container approved by the owner or by the user
- the weight of the empty container, with all the permanently attached equipment.
II. Temporary admission with partial relief from payment of import duties
The authorization to use the temporary admission regime with partial relief from payment of import duties shall be granted for those goods that do not meet all the requirements set for total relief from the payment of import duties provided for in ps. 478-494 and ps. 501-523 of Government Decision 92/2023 on the implementation of Customs Code no. 95/2021.
The authorization of temporary admission with partial relief from payment of import duties shall be granted provided that the amount of import duties due in accordance with Article 320 para (2) of the Customs Code is paid upon conclusion of the customs regime.
The temporary admission with partial relief from payment of import duties cannot be granted to consumable products and goods, which shall be brought into the country only under import procedure. III. Procedure for placing goods under temporary admission regime.
III. Procedure of entry of goods under temporary admission
In order to place the goods under temporary admission, the applicant must submit, through the Customs Decision Information System, to the Customs Office in its area of business activity, an application that shall contain the following information:
- the owner of the goods
- the place of use of the goods
- the Customs Office where temporary admission shall be concluded
- the supervising Customs office
- the period of temporary admission
- details of planned activities.
Following the application review, the Customs authority shall issue an authorization to the applicant and shall establish the validity period of such authorization, on a case-by-case basis, considering the specific needs of the applicant.
Also, for the special temporary admission regime, a supporting document can be filled in for a verbal customs declaration, in accordance with Annex 28 of Government Decision no. 92/2023 regarding the implementation of Customs Code no. 95/2021.
IV. ATA and CPD carnet
The A.T.A. Carnet ("Admission Temporaire / Temporary Admission") is an international customs document permitting the goods under the customs procedure of temporary admission and transit to move freely, according to a simplified customs procedure.
Holding the A.T.A. Carnet relieves from the requirement to complete the customs declaration and to provide financial guarantee for import duties. The A.T.A. carnet is issued by the Chamber of Commerce and Industry of the Republic of Moldova (Camera de Comerț și Industrie a Republicii Moldova) for a validity term of 12 months and is recognized in about 80 states.
The Customs Passage Carnet (CPD) or Carnet de Passages en Douane is the international customs document that facilitates the temporary admission of motor vehicles into the territory of a state. The carnet constitutes an international guarantee for the payment of customs duties in the countries that recognize this document, in the case of motor vehicles temporarily located in the territories of the respective countries, for which, therefore, customs duties no longer have to be paid.
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. 511-O of 13.12.2023 regarding the approval of the Technical Rules for examining applications for the use of special regimes Ordinul Serviciului Vamal nr. 511-O din 13.12.2023 privind aprobarea Normelor tehnice de examinare a cererilor pentru utilizarea regimurilor speciale
- Order of the Customs Service no. 234-O of 25.06.2024 regarding the approval of the Instruction on the procedure for the use and application of the special temporary admission regime in the case of economic operators Ordinul Serviciului Vamal nr. 234-O din 25.06.2024, referitor la aprobarea Instrucțiunii privind procedura de utilizare și aplicare a regimului special de admitere temporară în cazul operatorilor economici.
- Order of the Customs Service no. 239-O of 27.06.2024 regarding the verbal declaration of certain categories of goods for the customs regime of temporary admission Ordinul Serviciului Vamal nr. 239-O din 27.06.2024, cu privire la declararea verbală a anumitor categorii de mărfuri pentru regimul vamal de admitere temporară.
