Approved by the Ministry of Finance of the Republic of Moldova of May 25, 1998 No. 196
1.1. This provision determines procedure for declaring, customs clearance, customs control, collection of customs payments, customs duties and taxes on customs border when importing to the Republic of Moldova of excise goods.
1.2. In this provision the basic concepts in the following values are used:
- goods - any personal estate, including currency, currency values, electric, thermal and other types of energy and vehicles, except for the vehicles used for international carriages of passengers and goods including containers and other transport equipment;
- customs regime - set of the provisions determining the status of goods and vehicles, moved through customs border of the Republic of Moldova for the customs purposes;
- release - transfer by customs authorities of the Republic of Moldova of goods and vehicles after their customs clearance in the complete order of person;
- customs clearance - the procedure of goods placement and vehicles under certain customs regime and completion of action of this mode according to requirements and provisions of the Customs code;
- customs control - set of the measures performed by customs authorities of the Republic of Moldova for the purpose of ensuring compliance with the legislation of the Republic of Moldova on customs affairs and also legislations of the Republic of Moldova and international treaties of the Republic of Moldova, control of which execution is imposed on customs authorities of the Republic of Moldova;
- customs payments - the customs duty, taxes, customs duties, payment and other payments levied in accordance with the established procedure by customs authorities of the Republic of Moldova;
- customs duty - the payment levied by customs authorities according to import customs tariff of the Republic of Moldova in case of commodity importation on customs area of the Republic of Moldova;
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