LAW OF THE REPUBLIC OF MOLDOVA

of November 30, 2018 No. 304

About modification of some legal acts

The Parliament adopts this organic law.

Art. I. - In the Law on customs tariff No. 1380/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of January 1, 2007), with subsequent changes to make the following changes:

1. Item z) Article 28 to state in the following edition:

"z) vehicles, irrespective of useful life:

1) the parts imported and delivered for movement of persons with limited opportunities of the musculoskeletal device according to provisions (3) article 49 of the Law on social integration of persons with limited opportunities No. 60/2012, classified by goods item 8703 (with engine displacement up to 2500 cm3 inclusive);

2) imported and delivered on a grant basis (donation), intended for:

- the medical purposes, classified by goods items 8702 and 8703;

- the fire extinguishing classified by goods item 870530000;

- cleaning of streets, scatterings of materials, collection of garbage classified by goods item 8705.

The third parties who import these vehicles for beneficiaries can use this tax and customs privilege as beneficiaries, on condition of use of the specified vehicles only according to their final appointment, and.

Beneficiaries and the third parties cannot sell, lease, employment, usufruct, operational or financial leasing the specified vehicles. In case of non-compliance with these requirements, VAT amounts, excises, customs duty and collection for implementation of customs procedures will be calculated and paid with the beneficiary or the third party, depending on the one who placed these vehicles under customs regime of import, proceeding from customs value of vehicles and/or depending on engine displacement on the date of import and if vehicles are prohibited, the excise rate established for the most admissible age is applied.

In departure from these provisions, after the five-year period from the date of provision of release from the corresponding customs payments, beneficiaries from among persons with limited opportunities of the musculoskeletal device are allowed to sell vehicles.

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