Approved by Customs department of the Republic of Moldova No. 16 of April 26, 2004

Regulations on compensation of tax amounts on value added in case of export of the products received as a result of conversion of goods on customs area

I. General provisions

1. This provision determines procedure for compensation of tax amounts on value added (VAT) in case of export of the products received as a result of conversion of goods on customs area according to Art. 103 of the item (3) the Section III of the Tax code "Value added tax", to the Law N 1415-XIII of 17.12.1997, Art. 63 of the Customs code of the Republic of Moldova N 1149-XIV of July 20, 2000, to the Order of the Government "About Approval of Regulations on Application of Customs Regimes" N 207 of 26.02.2003.

2. In this provision the concepts established in the relevant articles of the Tax Code and the Customs code are used.

II. Right to compensation of VAT amounts

3. When exporting from customs area of the Republic of Moldova of the products received as a result of conversion on customs area of the foreign goods intended for conversion according to the statement of the economic agent the VAT amount which shall not exceed earlier paid amount of the VAT is compensated.

III. Procedure for the request for compensation of VAT amounts

4. Paid amounts are compensated in case of simultaneous accomplishment of all conditions of export of products goods according to customs regime of export and if these conditions have action:

- within permission effective period;

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