of May 24, 2004 No. 196
About administration of customs regime of outward processing
These methodical instructions are intended for the purposes of unification of filling of the customs declaration and explanation of method of charge of customs payments in cases of completion of customs regime outward processing and constituted based on Articles 95-103 of the Customs code of the Republic of Moldova and appendix No. 10 to the Order of the Government No. 207 of February 26, 2003 "About approval of regulations on application of customs regimes".
1. The conversion products imported on customs area owing to transactions on outward processing in cases when those are goods of domestic origin and products of conversion do not contain import goods, are exempted completely from customs payments on import except for of charges for implementation of customs procedures. The customs declaration is constituted according to statutory rules with collection of charges for implementation of customs procedures from the cost of the rendered services based on appendix No. 2 of the Law on customs tariff No. 1380-XIII of November 20, 1997.
2. The conversion products imported on customs area owing to transactions on outward processing in cases when those are goods of domestic origin, but products of conversion contain import goods, are exempted partially from customs payments on import except for of charges for implementation of customs procedures. The customs clearance of these transactions requires creation of two customs declarations:
I - reimport of the products of conversion including foreign goods (the column No. 37 "Mode" 416100) with collection of charges for implementation of customs procedures proceeding from the cost of services without imported component.
II - Import of the foreign goods containing in conversion products (the column No. 37 "Mode" 400069), using all payments on import according to the current legislation.
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The document ceased to be valid since March 28, 2014 according to Item 1 of the Order of Customs Service of the Republic of Moldova of March 18, 2014 No. 128