LAW OF THE REPUBLIC OF MOLDOVA

of December 19, 2024 No. 301

About modification of the Customs code No. 95/2021

The Parliament adopts this organic law.

Art. I. – In the Customs code No. 95/2021 (Official monitor of the Republic of Moldova, 2021, Art. No. 219-225, 238), with subsequent changes, to make the following changes:

1. In part (4) Article 96 of the word "import payments," shall be replaced with words "customs duty".

2. 4) of Article 277-25 to add Item with words ", and the signed public agreements;".

3. In Article 427:

part (to add 7) after the words "till January 1, 2034" with the words "taking into account part provisions (7-1)";

add Article with part (7-1) following contents:

"(7-1) C on January 1, 2029 does not fall under action of provisions of part (7) the customs regime applied in relation to the business entities registered in free economic zones till December 31, 2023, which according to part (6) do not choose for activities implementation the customs regime regulated by this code in the part concerning obligation of calculation and payments of customs duty on the goods made in the free economic zone and/or on the goods which are not subjected to sufficient conversion in the free economic zone, imported on other part of customs area of the Republic of Moldova. In case of customs debt on the goods made in the free economic zone and/or according to the statement of the customs applicant the amount of customs duty corresponding to this debt is determined by the goods which are not subjected to sufficient conversion in the free economic zone based on the tariff classification, customs value, quantity, nature and goods origin placed under the mode of the free economic zone at the time of adoption of the customs declaration on these goods.".

Art. II. – In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective since January 1, 2029, except for Item 2 of article I which becomes effective from the date of publication of this law in the Official monitor of the Republic of Moldova.

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