Approved by Customs department of the Republic of Moldova of August 4, 2003 No. 5558

Regulations on procedure for compensation of the amounts of customs duty

I. General provisions

1. This provision establishes procedure for compensation of the amounts of customs duty with observance of requirements of the Customs code No. 1349-XIV of 20.07.2000 and the Law on customs tariff No. 1380-XIII of 20.11.1997.

2. The concepts used in this instruction are adequate to the concepts established by the relevant articles of the Customs code and the Law on customs tariff.

II. Right to compensation of the amounts of customs duty

3. Physical (registered as appropriate as persons with the right to implementation of business activity) and legal entities have the right to compensation of customs duty in cases:

- re-export of goods (with observance of requirements of customs regime of re-export);

- commodity export after its conversion on customs area;

- recalculation of customs duty as result:

the admission of mistake in calculations;

implementation of advance payments in the sizes exceeding necessary;

cancellations of customs duty after change of the customs declaration.

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