LAW OF THE REPUBLIC OF MOLDOVA

of December 15, 2023 No. 397

About provision of tax and customs privileges during the importing and/or delivery of the goods and/or services intended for project implementation of "Investment into management, growth and stability in agricultural industry (AGGRI)"

The Parliament adopts this organic law.

Art. I. - In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Law on payment for environmental pollution No. 1540/1998, for the purpose of project implementation of "Investment into management, growth and stability in agricultural industry (AGGRI)" in the amount of 50, one million euros financed based on the Agreement on loan between the Republic of Moldova and the International Bank for Reconstruction and Development signed in Chisinau on June 5, 2023 and ratified by the Law No. 217/2023, to exempt from payment of the VAT without the deduction right, from the excise duty, from customs duty payment, collection for implementation of customs procedures and collection for goods in the course of which use the environment, commodity import and/or the services intended for implementation of the specified project is polluted and also to exempt from payment of the VAT with the deduction right, from the excise duty and collection for goods in the course of which use the environment, delivery of the goods and/or services intended for implementation of the specified project is polluted. The procedure for application of the corresponding tax and customs privileges is established by the Government.

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