of July 29, 2022 No. 256
About modification of some regulations
The Parliament adopts this organic law.
Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:
1. Part (to state 5-1) Articles 123 in the following edition:
"(5-1) Cartridges also flow down for electronic cigarettes, including electronic cigarettes disposable, medicines, held for use in cartridges and stacks for electronic cigarettes, the tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) specified in goods items 2403 99 900 specified in goods item 2404, and 2404, implemented, transported or stored in the territory of the Republic of Moldova or imported for realization in its territory, and also goods acquired at the managing resident subjects being in the territory of the Republic of Moldova but not having tax relations with its budget system are subject to obligatory marking by excise stamps. Marking is performed in production process of excise goods, and the goods made in the territory of the Republic of Moldova - until their shipment (export) from tax warehouse. The procedure and terms of acquisition, use and movement of excise stamps are established by the Government. Marking different way, than it is provided by this part, for the goods which are subject to the room under customs regime of import in the territory of the Republic of Moldova it is forbidden.".
2. Columns 1 and 2 of line item "искл. 3824 99 960" to state appendices 1 of the Section IV in the following edition:
|
2404 |
Cartridges also flow down for electronic cigarettes, including electronic cigarettes disposable; medicines, held for use in cartridges and stacks for electronic cigarettes |
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