Once the goods of an economic operator are brought into the territory of the Republic of Moldova, they are in temporary storage until they are placed under a customs procedure. The new Customs Code facilitates the storage procedure and provides a number of economic benefits.
What is "temporary storage"?
Temporary storage allows keeping the goods under customs supervision for a period of up to 90 days. This gives maximum flexibility to manage the goods brought into the national territory and sufficient time to choose the most advantageous customs regime. Under temporary storage, the customs supervision of the goods is ensured, as they are stored in authorized storage facilities that are designated or approved by the Customs Service, where the goods are presented. The request for approval of such storage facility shall be submitted in free form in the name of the head of the customs office responsible for the area where the applicant operates.
How does it work?
The goods are usually placed in an authorized temporary storage facility (Article 151) operated either by the importer or by a storage-keeper who is required to provide a guarantee to cover any customs debt that may arise (Article 151 (3)(c) in conjunction with Article 98). In specific cases (and for a limited period), goods in temporary storage may be stored at another place designated or approved by the Customs Service (p. 252 of GD 92/2023). Providing a simple approval by Customs Service, goods under temporary storage may be moved between different temporary storage facilities, for better efficiency and at a lower cost. However, lacking that authorization, the transit procedure may be used for such movements. When the transit procedure has ended, the goods will be again under temporary storage and a new 90-day-period starts.
During the temporary storage, the goods shall not be subject to manipulations other than those designed to ensure their preservation without changing their appearance or technical characteristics (Article 151). Moreover, with the permission of the customs authorities, the importer may examine the goods or take samples (Article 142 (5).
How long may the temporary storage last?
The foreign goods temporarily stored shall be placed under a customs procedure or re-exported within 90 days following their presentation to customs (Article 153).
What are the consequences if the time-limit of the storage is exceeded?
If the goods have not been placed under a customs procedure or re-exported within the 90-day period, the Customs Service shall undertake any necessary measure to dispose of the goods, including confiscation or destruction, at the expense of the declarant. Alternatively, the goods may be abandoned to the State by the holder of the goods or by the declarant, providing the prior permission of the Customs Service.
According to the Customs Code of the Republic of Moldova no. 95/2021, foreign goods brought into the customs territory of the Republic of Moldova are in temporary storage from the moment they arrive and are presented to customs until they are placed under a customs procedure or re-exported. The Customs Code establishes the legal, economic, and organizational principles of customs activity, the rules, and general procedures applicable to goods brought into or taken out of the customs territory and aims to safeguard the sovereignty and economic security of the Republic of Moldova.
Not only does the new Customs Code protect the economic interests of the Republic of Moldova, but also facilitates trade activities by creating a friendly business environment and contributing to sustainable economic development. Temporary storage according to the new Customs Code provides all those benefits.
