of December 29, 2025 No. 319
About provision of exemption of import payments to the citizens of the Republic of Moldova returning to residence to the Republic of Moldova and introduction of amendments to the Code about offenses
For the purpose of realization of task of assistance and support of the citizens of the Republic of Moldova returning to residence to the Republic of Moldova, in departure from provisions of the Tax code No. 1163/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Customs code No. 95/2021
The Parliament adopts this organic law.
(1) This law establishes provision of exemption of import payments on property of the citizens of the Republic of Moldova returning to residence to the Republic of Moldova.
(2) Provision of exemption of import payments is applied to competent persons based on this law only once.
(3) the Exemption of import payments provided by this law does not extend:
a) on persons who used this release based on the Law No. 248/2022 on provision of exemption of import payments to the citizens of the Republic of Moldova returning to residence to the Republic of Moldova and introduction of amendments to the Code about offenses No. 218/2008;
b) on the citizens of the Republic of Moldova who are temporarily in the territory of other states on duty owing to the state position or responsible state position
c) on experts from the Republic of Moldova in the international institutions.
(1) import of one vehicle classified by goods item 8703, with exemption of import payments is allowed to the Citizens of the Republic of Moldova returning to residence to the Republic of Moldova if supporting documents are submitted and the following conditions are complied in total:
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