ORDER OF CUSTOMS SERVICE OF THE REPUBLIC OF MOLDOVA

of December 23, 2015 No. 502

About approval of the Instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code

For the purpose of execution of the Customs code of the Republic of Moldova No. 1149-XV of July 20, 2000 (Monitorul Oficial al Republicii Moldova, 2007, the special edition), the Law No. 1380-XIII of November 20, 1997. "About customs tariff" (Monitorul Oficial al Republicii Moldova, 2007, special release), the Orders of the Government No. 761 of December 13, 2002. "About approval of the Regulations on filling, the certificate, issue and the subsequent verification of preferential certificates of origin of goods" (Monitorul Oficial al Republicii Moldova, 2014, Art. No. 275-281, 809), according to the Protocol II on determination of the concept "the goods coming from the states of the parties" and methods of administrative cooperation to the Agreement on association between the Republic of Moldova, on the one hand, both the European Union and European Atomic Energy Community and their state members from other party (Monitorul Oficial al Republicii Moldova, 2014, Art. No. 185-199, 442), and appendix 4 to the Protocol II on determination of the concept "the goods coming from the states of the parties" and methods of administrative cooperation of the Central European free-trade agreement (CEFTA) (Monitorul Oficial al Republicii Moldova, 2007, to Art. No. 70-73, 330), according to Article 12 of the Customs code I ORDER:

1. Approve the Instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code, according to appendix.

2. To assign execution of this order to chiefs of customs.

3. To impose control of execution of this order on department of the income and customs control.

4. This order becomes effective from the date of publication in "Monitorul Oficial al Republicii Moldova".

Appendix

to the Order of Customs Service of the Republic of Moldova of December 23, 2015 No. 502

The instruction about payment procedure of the customs duties or duties with equivalent effect provided by Art. 127-11 of the item е) the Customs code

I. General provisions

1. The instruction about payment procedure of the customs duties or duties having equivalent action, provided by Art. 127-11 of the item е) the Customs code (further – the Instruction), was constituted according to provisions of free-trade agreements which part the Republic of Moldova is which provide that preferential commodity export, the imported materials made with use without origin, can be performed with condition of collection of customs duties on the used materials without origin.

2. The instruction determines payment procedure of the customs duties or duties having equivalent action in cases when the certificate of preferential origin is issued or the declaration on origin in case of commodity export is constituted.

3. Provisions of the Instruction are applied within the Agreement on association between the Republic of Moldova, on the one hand, by both the European Union and the European Community on nuclear power and its member states, on the other hand, and also the Central European free-trade agreement (CEFTA), and also within future free-trade agreements providing the conditions noted in item 1.

4. The proof of origin of the exported goods in case of which production the imported materials without origin were used is issued when on the materials containing in the corresponding goods the customs duties or duties having equivalent action according to the agreements noted in item 3 were paid.

5. For the purpose of this Instruction:

a) "production" means any processing or conversions, including assembly or specific transactions;

b) "materials" mean any ingredient, raw materials, detail, part, etc. used in production of goods;

c) "goods" mean the product received as a result of production even if it is intended for further use in other production operations;

d) "preferential export" means the commodity export which is followed by the proof of preferential origin;

e) the e-document means the form of collection of customs payments in the information system "Asycuda World".

II. Prohibition on return or release from customs duties

6. The customs duties or duties having equivalent effect for the materials without origin used in the exported goods are levied in that case in which the exporter intends to perform preferential commodity export. For the goods which received preferential origin within the agreements specified in Item 3, the exporter can choose payment of customs duties with issue of the proof of origin or commodity export without payment of customs duties and without proof of origin.

7. Requirements/conditions for payment of the customs duties or duties having equivalent effect belong to preferential commodity export, received from materials without origin:

1) placed earlier under the conversion mode on customs area (inclusive within the drawback system);

2) placed earlier under the mode of final import with prolongation of payment due date, according to provisions of Art. 28-1 of the Law on customs tariff;

3) the free zones placed earlier under the mode for conversion;

4) the imported earlier economic agents from east regions of the Republic of Moldova registered in the State registration chamber.

On domestic materials according to Art. 1 of the item 2) of a paragraph) – c) the Customs code the customs duties or duties having equivalent effect are not levied.

8. Collection of the customs duties or duties having equivalent effect on the materials without origin used in case of production of goods does not appropriate to these goods preferential origin. In case of non-compliance with criteria of sufficient processing the goods do not receive preferential origin and in case of its export the proof about preferential origin is not issued.

III. Payment procedure of customs duties

9. Customs duties are paid in case of preferential commodity export, on the imported materials without origin imported earlier on the conditions specified in item 7. this Instruction, and these goods used for production.

10. The amount of the customs duties or duties having equivalent effect, which are subject to payment is equivalent to the size which should be paid for the specified materials if they are issued in free circulation in day when they were initially placed under customs regime. The amount of the customs duties is determined according to the Law No. 172 of July 25, 2014 on approval of the Combined commodity nomenclature or the Law on customs tariff No. 1380 of November 20, 1997 depending on date of the initial room under customs regime.

11. Calculation of customs duty for materials without origin, performs and the exporter or his representative bears responsibility for its correctness and it is brought under document code "173 - Calculation of the customs duties provided by Art. 127-11 of the Customs code" in the list of the documents attached to the customs export declaration. This calculation includes obligatory following information:

a) the name and code of materials without origin according to the Combined commodity nomenclature;

b) quantity and unit of measure on material type without origin with indication of number and date of the customs declaration of its room in initial customs appointment;

c) customs value of materials without origin, rate and the amount of the corresponding collected customs duties;

d) the sign manual and seal of the exporter or his representative confirming reliability of the provided data.

12. The customs official checks correctness of calculation of customs payments for materials without origin.

13. Customs payments are paid according to provisions of Art. 124 and Art. 125 of the Customs code, in territorial customs bureau according to item 7 of this Instruction, before issue of the certificate of origin of EUR.1 or filling of the declaration on origin.

14. Collection of customs duties on the imported materials without origin used for production of goods of the Moldavian preferential origin is confirmed by the following documents:

1) the customs declaration for import which confirms payment of customs duties on materials without origin; or

2) the e-document of the customs declaration of export which confirms payment of customs duty for materials without origin which is used also in case of issue of the proof about origin afterwards (after commodity export); or

3) the decision on settlement completed according to provisions of the Order No. 333-O of 31.07.2014 on the form, procedure for filling and use of the Decision on settlement constituted on own initiative the exporter.

15. The copy of the document confirming collection of customs duties, provided in Item 14, shall be attached to the certificate of origin or the declaration on origin.

16. At the time of the actual commodity export in case the Decision on settlement was not performed or the customs duty on import of materials, in the customs export declaration was not paid, the customs applicant in the e-document of the customs declaration in the Section "Taxes" specifies the total amount calculated according to calculation of the customs duty provided in item 11 (specifying of code - "020" is obligatory).

17. The employee of customs at the time of issue afterwards (after commodity export) proofs about origin updates the e-document of the corresponding customs export declaration, adding in the Section "Taxes" the amount of customs duty according to the provided calculation (obligatory specifying of code - "020").

18. Customs duties are not paid on materials which were / if were issued in free circulation in day when they were initially placed under customs regime, would be exempted from payment of customs duty on condition of provision of the proof of origin.

19. The penalty fee from the moment of the room of materials without origin under initial customs regime and emergence of the customs obligation is not charged.

20. Issue of the certificate on preferential origin and/or creation of the export customs declaration in prefential treatment without payment confirmation of the customs duties or duties having equivalent action, provided in the Instruction is forbidden.

21. In case of rejection of the proof of origin in the country of import or if the proof of origin was issued mistakenly, the payer has the right to request return of customs duties on condition that the customs authorities of the country of import returned this proof of origin and reported that preferences on these goods were not provided.

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