The final destination (end-use) regime allows goods to be released for free circulation at a reduced or zero rate of duty on account of their specific end-use.
Where the goods are in a stage of production that economically would allow for only the intended final destination, the customs authorities may establish, in the authorization, the conditions under which the goods shall be considered to have been used for their intended destination in order to benefit of zero or reduced rate of duty.
The final destination (end-use) regime shall apply where the rate of return is required, Article 325 of the Code.
The waste and remains resulting from the processing or transformation of goods according to the intended final destination, as well as the losses caused by natural factors shall be regarded as goods with intended final destination.
The waste and remains resulting from the destruction of goods placed under the final destination regime shall be regarded as placed under the customs warehousing regime.
The Customs Service shall issue an authorization for final destination or inward processing to the persons established outside the customs territory of the Republic of Moldova providing that they meet the criteria established by the customs authority.
As established in the authorizations for IM/EX inward processing, EX/IM inward processing, or final destination, the authorization holder must submit a bill of discharge to the supervising customs office no later than 30 days after the end of the period for discharge. However, the supervising customs office may grant an exemption from the obligation to present the bill of discharge if it considers that this is not necessary.
To use the final destination regime, the person in charge for processing operations shall submit a request to the Customs Service to obtain the required authorization. Where the application for authorization consists of a customs declaration, the customs office shall be the competent subdivision to act so.
The final destination (end-use) promotes the import of certain goods under favorable rates of import duties if such goods are intended for certain specific purposes. This procedure allows the businesses established in the customs territory to pay import duty at zero or reduces rates for the goods released for free circulation, as long as those goods are used for a certain specific purpose, such as shipbuilding, aircraft to be used for civil aviation, or drilling rigs. The goods must be used for a specific purpose and within a predefined period of time. The importer must keep records of the goods and the handling thereof. Where the goods are not destined for the intended final destination, import duties shall be duly paid.
An authorization for final destination shall be granted provided that the holder of the authorization undertakes to fulfill any of the obligations below:
- to use the goods for the purposes provided for in the request for total or partial relief of import duties;
- to transfer the obligation provided for in subsection 1) to another person, under the conditions established by the Customs Service.
To benefit from the final destination regime, the applicant shall submit to the Customs Service the data on the followings:
- the importers who place the goods in final destination
- the importers who partially process the goods intended to be placed under final destination regime and deliver those goods in partially processed form to another person (or other persons) authorized to use the final destination regime
- the importers of goods intended to be placed under final destination regime, who do not carry out any final processing and deliver the goods to other persons authorized to use the final destination regime.
