The Free Economic Zone (FEZ) is an enclosed area within the customs territory where foreign goods can be introduced and used free of import duties and any commercial policy measures, according to the procedure set forth in this Code and other regulatory acts, if the legislation does not provide otherwise, and where domestic goods are brought into and used in compliance with the conditions applicable for placement under the respective regime.
Free zones are restricted, fenced areas. The FEZ perimeter and entry and exit points are subject to customs surveillance.
Free zones are established for the purpose of accelerating social and economic development through attraction of investments, development of export-oriented production, and job creation.
The persons, goods and means of transport entering or leaving the free zone shall be subject to customs controls.
The goods placed in a free zone can be subject to usual forms of handling intended to ensure the due preservation of the goods, to improve the appearance or the quality of the goods, or to prepare the goods for distribution or resale.
A customs declaration and authorization, as well as the establishment of a guarantee as set forth in Customs Code no. 95/2021 shall be required where the goods are intended to be placed under the free zone regime.
Placing the goods under the free zone regime
Customs clearance of goods brought into / removed from FEZ shall be carried out based on the customs declaration or the entry in the declarant's record.
The goods brought into FEZ must be presented to customs and be subject to customs procedures if any of the followings apply:
- the goods are brought into FEZ upon direct arrival from outside the customs territory
- the goods are placed under a customs regime that is concluded or completed at the time the goods enter the free zone regime
- the goods enter the free zone regime in order to benefit from a decision granting repayment of remission of import duty
- the legislation, other than the customs legislation, provides for such procedures.
Without prejudice to Article 314 of Customs Code no. 95/2021, the goods brought into FEZ shall be considered to be placed under the free zone regime as follows:
- at the time they enter the free zone, unless they are under a different custom procedure at such time
- at the end of the transit regime, unless they are placed under a different customs procedure immediately.
Domestic goods
Domestic goods may be brought, stored, transported, used, processed, or consumed in a free zone. In such cases, those goods shall not be considered as under the free zone regime.
Based on a request submitted by the applicant, the Customs Service shall establish the customs status of domestic goods for any of the following goods:
- domestic goods brought into free zones
- domestic goods that have undergone processing operations in a free zone
- goods put into free circulation in a free zone.
Foreign goods
Foreign goods can be brought into the free zone for the purpose of storage, processing under the inward processing regime, temporary admission under the conditions provided for by these regimes.
The equipment intended for the processing of goods can be placed in the free zone according to the customs regime of temporary admission under the conditions provided for by this regime.
The timeframe for the goods to be stored in the free zone shall not exceed the period of activity of the free zone.
Where the previously stored foreign goods are afterwards subject to processing operations within the free zone, the customs regime shall be modified based on the customs declaration, submitted by the FEZ resident at the designated customs post, for placing the goods under inward processing procedure.
Foreign goods placed in the free zone may undergo common manipulations intended to preserve, improve their presentation or quality, or to prepare them for distribution or resale, through:
- ventilation, spreading, drying, dusting, simple cleaning operations, repair, packaging, basic repairs of damage during transportation or storage, provided that such works imply simple operations, application, and removal of the protective layer for transportation
- reassembling of the goods after transportation
- inventory, sampling, sorting, mechanical filtering and weighing of goods
- packaging, marking.
Removal of goods from the free zone
The goods in the free zone may be exported or re-exported from the customs territory or brought into another part of the customs territory.
The resident of the free zone shall notify the designated customs office in advance of its intention to export, re-export or bring the goods under management into another part of the customs territory.
The customs declaration shall be submitted at the designated customs post and shall be processed in accordance with the technical rules set for the processing of customs declarations, under the conditions provided for by the requested customs regime.
Those economic operators who were registered in free economic zones in the timeframe from January 1, 2024, to September 1, 2024, shall be entitled to operate, until January 1, 2034, but no longer that the operation term of the free economic zone concerned, under the provisions valid before the date of entry into force of Customs Code no. 95/2021.
The template of the Notification on the decision to apply the legal provisions on the customs regime is presented in Annex 2 to the Order of the Customs Service no. 512-O/2023, regarding the approval of the Regulation on the procedure for placing/removing goods into/from free zones.
Legislation:
- Customs Code of the Republic of Moldova no. 95/2021, Codul Vamal al Republicii Moldova nr. 95/2021;
- Customs Code of the Republic of Moldova no. 1149/2000, Codul Vamal al Republicii Moldova nr.1149/2000;
- 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;
- Section 10 "Free Zone" from Government Decision no. 1140/2005 for the approval of the Regulation on the application of customs destinations provided for by the Customs Code of the Republic of Moldova no. 1149/2000, (Official Gazette of the Republic of Moldova, 2005, no. 157-160, art. 1285), Secțiunea 10 ”Zona liberă” din Hotărârea Guvernului nr. 1140/2005 pentru aprobarea Regulamentului de aplicare a destinațiilor vamale prevăzute de Codul Vamal al Republicii Moldova nr. 1149/2000, (Monitorul Oficial al Republicii Moldova, 2005, nr.157-160, art.1285);
- Order of the Customs Service no. 512-O 13.12.2023 regarding the approval of the Regulation regarding the procedure for placing/removing goods in/from free zones, Ordinul Serviciului Vamal nr. 512-O 13.12.2023 referitor la aprobarea Regulamentului cu privire la procedura de plasare/scoatere a mărfurilor în/din zonele libere.
