It is registered
Ministry of Justice
Republic of Moldova
On January 22, 2020 No. 1527
of December 24, 2019 No. 565-O
About approval of Technical regulations of application of the procedure of local customs clearance
According to the item (2) Art. 174 of the Customs Code of the Republic of Moldova No. 1149/2000 (The official monitor of the Republic of Moldova, the special edition of January 1, 2007), Item 6 of the Regulations on the procedure of issue, suspension of action, response and cancellation of the permission to use of the simplified procedures approved by the Order of the Government No. 647/2014 (The official monitor of the Republic of Moldova No. 238-246/695 of 15:08. 2014), according to item 7 and item 8 of the Regulations on the organization and functioning of Customs Service approved by the Order of the Government No. 4/2007 (The official monitor of the Republic of Moldova, 2007, No. 3-5, 15), with subsequent changes, I ORDER to the Art.:
1. Approve Technical regulations of application of the procedure of local customs clearance, it is applied.
2. To management of information development and safety to make necessary changes in pursuance of this order.
3. To confer responsibility for execution of this order on chiefs of customs.
4. To impose control of execution of this order on the director of the department of the income and customs control.
5. This order becomes effective in month from the date of publication in the Official monitor of the Republic of Moldova, except for Section 2 of Chapter II of Technical regulations on application of the procedure of local customs clearance which becomes effective since July 1, 2020.
Deputy. Directors of Customs Service
Serdzhiu Burduzha
Appendix
to the Order of Customs Service of the Republic of Moldova of December 24, 2019 No. 565-O
1. The technical regulations concerning application of the procedure of local customs clearance (further - "Regulations"), regulate procedure and conditions of goods placement under the customs mode / customs appointment with use of the procedure of local customs clearance, including by means of the corresponding entries in accounting documents of the customs applicant, according to Art. 184-2 of the Customs code of the Republic of Moldova.
2. Goods placement under the procedure of local customs clearance can be performed by one of the following options:
1) submission of the customs declaration in electronic form;
2) by means of the corresponding entries in accounting documents of the customs applicant.
The procedure of local customs clearance performed by the option specified in the subitem 1) can be applied to the following customs regimes: import, export, temporary import, conversion on customs area, the conversion mode under customs control, customs warehouse and customs appointment re-export.
The procedure of local customs clearance performed by the option specified in the subitem 2) can be applied to customs regime of import (code of customs procedure 4000 - Final import of foreign goods and 4200 - Final import of the foreign goods exempted from import duties)
3. The procedure of local customs clearance by means of the corresponding entries in accounting documents of the customs applicant cannot be used if the amount of import payments was not paid or guaranteed according to Art. 127-1 of the Customs Code of the Republic of Moldova or if there is no existing certificate for prolongation of payment due date, according to the Order of the Government No. 1373/2016 about approval of the Regulations on procedure for payment deferral of import payments for economic agents with the status of the authorized business entity (AEO).
4. For goods with limited access the owner Razresheniya on use of the simplified procedure (further - the owner) shall have the allowing documents necessary for provision of customs clearance.
5. For carrying out customs control in the authorized place the owner will provide accomplishment of the following conditions:
a) the place for carrying out customs control shall be protected from access and provide protection against illegal intervention;
b) there shall be both equipment, and the personnel necessary for processing of goods;
c) there are measures excluding import, replacement or loss of goods, and also failure of loading units.
6. The procedure of local customs clearance by means of submission of the customs declaration in electronic form includes the following stages:
1) representation of goods in the place authorized by Customs Service and the conclusion of transit transaction;
2) filling, preserving and registration of the electronic customs declaration;
3) verification of the electronic customs declaration;
4) provision of customs clearance and unloading of goods.
7. The stage of representation of goods in the place permitted by Customs Service and completion of transit transaction consists of the following actions:
1) goods go boundary customs post to customs post of appointment in which activities radius the owner of the procedure of local customs clearance according to the procedure of transit with the book of MDP (according to provisions of the Order of the Government No. 1086/1997) or with the Transit declaration T1 (according to provisions of the Order No. 310-O/2017 on approval of the rules concerning use of system of transit in the territory of the Republic of Moldova);
2) completion of the procedure of transit is performed in electronic format in the information system "ASYCUDA World" by the customs employee appointed by the order of the chief of customs for control of use of the simplified procedures (further – the appointed customs employee) after the owner submitted the electronic customs declaration. In case of the procedure of transit with the book of MDP in the electronic customs declaration number of the book of MDP will be obligatory;
8. The electronic customs declaration is filled, stored and registered as follows:
1) the electronic customs declaration accompanied with documents, necessary for customs clearance, is filled and registered the owner of the procedure of local customs clearance in the information system "ASYCUDA World" in working hours of customs post.
2) in case of presentation of documents, necessary for customs clearance, the owner creates the electronic document in format ".jpg" or ".pdf" with the resolution of 300 dots per inch and up to 50 MB in size, and sends through messaging system in the information system "ASYCUDA World".
3) the electronic customs declaration is constituted by filling, confirmation by the digital signature of the representative of the owner or customs broker, storage on the server of Customs Service and registration of the electronic declaration according to requirements of the Technical regulations concerning uses and fillings of the customs declaration approved by the Order Customs Service No. 346-O/2009. Provisions of the Customs code and other regulations concerning correction, change and cancellation of customs declarations are applied also to the electronic declaration in accordance with the terms of these regulations.
4) if for technical reasons or for other reasonable reasons it is impossible to register the electronic declaration on the server of Customs Service, the owner prints the declaration on paper and represents it as soon as possible to the designated official of Customs Service, and also will specify in the customs declaration date and time of receipt of the declaration.
9. In the case provided in Item 8 the subitem 4) from the moment of functional availability of SIIV "ASYCUDA World" within at most 24 hours the owner submits the customs declaration which is earlier provided on paper in electronic form in SIIV "ASYCUDA World" according to the procedure established by Customs Service.
10. At stage of control of the electronic customs declaration are performed:
1) the decision on carrying out/not carrying out the customs control exercised by customs authorities is accepted no more than 3 hours from the moment of its registration on the server of Customs Service. The specified term is estimated from the moment of registration of the electronic declaration in the information system "ASYCUDA World" or from date and time of receipt of the declaration established according to the subitem 3 of Item 9. If arrival of goods happens out of working hours of customs post or no more than in 30 minutes prior to closing of the program, the specified term begins with the first working hour of the next working day of customs post.
2) if during the term specified in the subitem 1), the customs authority makes the decision on carrying out documentary and/or physical goods control, then it is performed by the authorized officer of customs authority in the place authorized by Customs Service within 2 hours from the moment of the notification of the owner of the procedure of local customs clearance on the decision of customs authority.
3) in case of need request of additional documents, the following procedure will be carried out:
a) the official of Customs Service sends to the owner of the procedure of local customs clearance the electronic message on need of submission of the relevant document through messaging system in the information system "ASYCUDA World";
b) the owner of the procedure of local customs clearance creates the electronic document in format ".jpg" or ".pdf" with the resolution of 300 dots per inch and no more than 50 MB in size which he sends to the official of Customs Service through messaging system in the information system "ASYCUDA World";
c) after receipt of the message with the provided additional document the employee of customs keeps it and places to the enclosed documents;
d) the name of the electronic message requesting or sending the additional document will have the following format: [date] _ [registration number of the customs declaration] _ [name of the document];
e) additional documents shall be submitted according to provisions of Art. 199 the paragraph (1) the Customs code of the Republic of Moldova. If the owner did not provide the requested document during the specified period, the employee of customs cancels the customs declaration for import and sends the corresponding message to the owner of the procedure of local customs clearance, and also enters data on the executed transactions and discrepancy of the enclosed documents into the information system "ASYCUDA World".
11. Permission to release of goods is reached after verification of the electronic customs declaration in the information system "ASYCUDA World". If the customs authority is not effective in the owner specified in Item 10 of the subitem 1) has the right to remove seals from cargo section term, vehicles and to unload goods.
12. Registration on paper concerning completion of transit transaction is performed after their presentation by the owner to customs post of appointment, but no later than 15 days after the conclusion of transit in electronic format. Signature availability on the transport document, in the Section with date and time of goods receipt, confirms completion of the procedure of transit and takes the responsibility for customs clearance of load the owner.
Upon the demand of the owner the official of customs prints on paper the electronic customs declaration, certifies the corresponding copy individual seal and sends it to the applicant.
The entries in the book of MDP on paper concerning transit completion of the procedure will be made by the designated customs official of customs post. When the book of MDP was issued by association of the guarantor of AITA, information on loading of transaction with the book of MDP will be applied by the customs employee appointed on communication with AITA association.
13. The procedure of local customs clearance by means of the corresponding entries in accounting documents of the customs applicant, in case of import, includes the following stages:
1) provision of goods in authorized
Customs Service place and completion of transit transaction;
2) notification of customs authority on provision of goods for implementation of customs clearance;
3) carrying out risk analysis and transfer of the decision on customs clearance;
4) unloading and acceptance of goods;
5) entering of goods into accounting records;
6) giving in customs authority of the additional customs declaration.
14. The stage of representation of goods in the place permitted by Customs Service and completion of transit transaction consists of the following actions:
1) goods go boundary customs post to customs post of appointment in the field of which activities there is owner, according to the procedure of transit under cover of the book of MDP (according to provisions of the Order of the Government No. 1086/1997) or declaration of transit T1 (according to regulations of the Order of Customs Service on approval of Methodological regulations concerning use of transit system in the territory of the Republic of Moldova No. 310-O/2017);
2) completion of the procedure of transit is made in electronic format in the information system "ASYCUDA World" by the designated customs official after sight the owner of the procedure of local customs clearance of the Notification on provision prepared according to appendix No. 1.
The conclusion of the procedure of transit can be simply the owner in the conditions of Art. 49-1 and 49-2 of the Customs code of the Republic of Moldova.
3) if completion of transit transaction was carried out with procedural violations, the owner of the procedure of local customs clearance registers this fact according to the procedure, established in the information system "ASYCUDA World", and informs customs post of appointment.
15. The notification of customs authority on provision of goods for implementation of customs clearance is made in the following procedure:
1) to receive customs clearance the owner of the procedure of local customs clearance sends to customs post the notification through the information system "ASYCUDA World". The notification shall be made right after the actual arrival of vehicles goods to the authorized place;
2) if arrival of goods in after hours of customs post or no more than in 30 minutes prior to closing of the program, the period begins with the first working hour of the next working day of customs post;
3) the notification can be sent out of the working schedule of customs post, at the request of the owner of the procedure of local customs clearance and it is accepted customs post;
4) if the customs information system of Customs Service or the owner of the procedure of local customs clearance does not work, the notification on presentation is faxed on customs post, in electronic form or any other method approved by customs post in coordination with the owner of the procedure of local customs clearance right after the actual arrival of the vehicle if it occurred in working hours of post. By transfer of the notification, the owner of the procedure of local customs clearance shall receive from customs post confirmation about its obtaining with indication of date, hour and minute;
5) for receipt of the notice to produce the appointed customs worker registers it in the register of records of notices to produce which sample is given in appendix No. 3 to these rules. Account of notices to produce is kept by both customs post, and the holder in the established form;
6) after receipt of the notification the appointed customs worker registers it in the register of records of notifications on provision which sample is given in appendix No. 3. Account of notifications is kept by both customs post, and the holder in the established form.
16. The analysis stage is risk and transfer of the decision on provision of customs clearance are carried out as follows:
1) from the moment of receipt of the notification on provision the customs post has the maximum period 3 hours during which he makes the decision on the basis of risk analysis concerning intervention or non-interference. Term is calculated proceeding from hour and minute of receipt of the notification;
2) the reply of customs authority concerning the decision on intervention or non-interference is transferred to the owner of the procedure of local customs clearance in electronic form with use of methods of electronic data processing;
3) in case of decision making about intervention the owner of the procedure of local customs clearance shall wait for the appointed employee of customs within customs post which will be in the permitted place within no more than 2 hours from the moment of decision making about intervention. In case of the decision on non-interference it is considered that the customs clearance is provided.
17. In case of decision making about non-interference the owner starts removal of seals, unloading of goods from vehicles, to their identification and acceptance of goods. If during unloading the owner finds discrepancies between the data entered into transit documents, the notification on presentation, by accompanying documents and the unloaded goods, he shall interrupt the carried-out transactions and report immediately about it to customs post. In this situation the appointed customs employee immediately goes to the place of unloading of goods for implementation of customs control. If information is carried out out of working hours, performed the next working day in the emptying point of goods.
Based on results of check the protocol which copy is attached to the additional customs declaration completed according to the Technical regulations concerning detailed printing, use and filling of the customs declaration approved by the Order of Customs Service No. 346-O/2009, and which can be provided for several records to accounting provided that the corresponding records in accounting submit to the same customs mode / to customs appointment and for which the sender, the country of sending, currency for which bill is made out and nature of transaction match is constituted.
18. Goods placement under customs procedure is performed by means of the corresponding entries in accounting documents with indication of registration date of goods. Along with introduction of records also registration in the register of records for accounting of goods, according to appendix No. 2 is carried out.
19. The term provided by customs authority for submission of the additional declaration cannot exceed 30 days from acceptance date of the first notice to produce.
During submission of the additional declaration, in case of the bases, import duties, provided by the Customs code of the Republic of Moldova, taking into account the elements of the taxation applied in case of registration of goods in accounting record of the owner of the procedure of local customs clearance will be settled.
20. The procedure of local customs clearance in case of customs regime of export and re-export is applied by provision of the detailed customs declaration in electronic format and includes the following stages:
1) filling, storage and execution of the electronic customs declaration;
2) presentation of goods in the place authorized by Customs Service;
3) export/re-export transaction completion.
21. The stage of filling, storage and registration of the electronic customs declaration consists of the following actions:
1) the electronic export declaration accompanied with the documents necessary for customs clearance is filled and registered the holder in days and hours of the program of customs post before the actual loading of goods in the vehicle;
2) in case of registration of the electronic export declaration out of working hours of customs or not later than 30 minutes before closing of the program, term begins with the first working hour of the next working day of customs post;
3) in case of export with use of transit transaction under cover of the book of MDP, data will be electronically entered into the ASYCUDA World system by the designated customs official of customs post of departure. On customs clearance station of appointment after completion of transit transaction all Sections intended for customs authorities removable sheets No. 1 and No. 2 and roots No. 1 and No. 2 of the book of MDP on paper, including intended for customs clearance station of departure are filled in in electronic format (according to electronic contents of the book of MDP with the corresponding number). The complete set of removable sheets No. 1 and No. 2 will be on paper provided to customs of departure for confirmation of completion of transit transaction. Also customs clearance station of appointment will apply customs seals to cargo section of vehicles. In this case own seals of the owner can be used;
4) in case of the goods intended for re-export, the book of MDP will be completed with internal customs post on paper using customs seals in cargo section of vehicles, depending on circumstances.
22. Provision of goods in the place authorized by Customs Service is performed as follows:
1) after registration of the electronic export declaration on customs post, based on risk analysis, the designated official of customs authority has the maximum period 1 hour during which he makes the decision concerning intervention or non-interference. Term is estimated from hour and minutes of registration of the electronic export declaration. If registration of the electronic export declaration happens out of the established hours of customs post or not later than 30 minutes before closing of the program, term begins with the first working hour of the next working day of customs post;
2) the answer of the employee of customs concerning the decision on intervention or non-interference is transmitted to the holder through messaging system in the information system "ASYCUDA World" with use of methods of electronic data processing;
3) in case of the decision on intervention the owner shall wait for the appointed employee of customs who will arrive in the place authorized by customs within no more than 2 hours from the moment of decision making about intervention.
4) in case of need about request of additional documents, the procedure will be that which is provided in subitem 3 of item 10;
5) in case of the decision on non-interference the owner starts loading of goods, sealing the vehicle own seals.
23. The conclusion of export/reexport transaction is performed in electronic format by activation by the official of boundary customs post using the digital signature of the option "EXPORT RELEASE" in the information system "ASYCUDA World".
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The document ceased to be valid since January 1, 2024 according to item 4 of the Order of Customs Service of the Republic of Moldova of December 5, 2023 No. 480-O