ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of August 15, 2016 No. 974

About approval of the Regulations on procedure for declaring of customs value of goods

According to provisions of 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, on the other hand, ratified by the Law No. 112 of July 2, 2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 185-199, 442), and also in pursuance of provisions of Chapters I, III and IV of the Law on customs tariff No. 1380-XIII of November 20, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of January 1, 2007), with subsequent changes and amendments, DECIDES: the Government

1. Approve Regulations on procedure for declaring of customs value of goods according to appendix No. 1.

2. This resolution becomes effective in 3 months from the moment of its publication in the Official monitor of the Republic of Moldova.

3. Recognize invalid some orders of the Government according to appendix No. 2.

Appendix №1

to the Order of the Government of the Republic of Moldova of August 15, 2016 No. 974

Regulations on procedure for declaring of customs value of goods

This Provision shifts Articles 129-133, 135-142 and 144 of Regulations (EU) No. 2015/2447 of the European commission of November 24, 2015 about establishment of rules of application of separate provisions of Regulations (EU) 952/2013 European Parliament and the Council establishing the Customs code of the Union published in the Official magazine of the European Union by L 343 of December 29, 2015 with the last amendments made by Regulations of application (EU) No. 2018/604 of the European commission of April 18, 2018.

I. General provisions

1. The regulations on procedure for declaring of customs value of goods (further – the Provision) establish procedure for determination and declaring of customs value of imported goods, and also control procedure for correctness of determination of customs value.

The customs authority will develop the national database on determination of customs value used as the tool based on the concept of assessment and management of possible risks concerning correctness of the declared customs value.

2. In case the goods declared for release in free circulation are part of more significant amount of the homogeneous goods acquired during the single transaction, the price paid or which is subject to payment according to article 11 of the Law on customs tariff No. 1380-XIII of November 20, 1997 is in proportion the calculated price, proceeding from the declared amounts in the ratio with the total acquired quantity.

Pro rata distribution to actually paid or subject payment of the price is applied also in case of partial loss or in case of damage, owing to influence of natural factors during transportation, handling works and/or storage of goods, to customs clearance if these factors are supported by the documents which are written out by carrier, insurance company, police agency and/or other competent authority for appropriate cases.

After release of goods in free circulation change by the seller for benefit of the buyer to actually paid or subject payment of the price of them is considered for the purpose of determination of customs value, according to article 11 of the Law on customs tariff if upon the demand of customs authority it is proved:

a) that these goods had defects in day of adoption of the customs declaration; and

b) that the seller changed the price according to the warranty contractual commitment provided by the purchase and sale agreement signed before release of goods in free circulation; and

c) that defect of the specified goods was not considered in the corresponding purchase and sale agreement.

The goods price which is actually paid or subject to payment changed according to the third paragraph of this Item can be considered if only this change happened within twelve months from the date of adoption of the declaration on release of goods in free circulation.

In case before release of goods in free circulation it is determined based on the act of physical control or the act of preliminary check that the quantity of actually established goods is less than quantity specified in accompanying documents according to the import transaction, customs value is determined by the data specified in the documents accompanying goods.

Recalculation of customs value and, respectively, customs payments for import is made by the written request of the customs applicant with presentation of the following documents: the new invoice issued by the seller/freight forwarder with reference to the previous invoice; the bank document confirming return of payment for missing goods / or the agreement of the parties that payment remains on account of subsequent deliveries or missing goods will be delivered later; the customs paper from the country of export confirming correction of quantity of the exported goods; other documents provided on own initiative the customs applicant, confirming claim settlement.

If to the place of entrance on customs area of the Republic of Moldova there were unexpected situations which led to goods quantity reduction – the fact documented customs value is determined for actually declared goods.

3. In case the price which is actually paid or subject to payment established according to article 11 of the Law on customs tariff includes the amount representing obligatory internal tax in the country of export, concerning the estimated goods, this amount does not join in customs value provided that to customs authority it will be proved that the corresponding goods were exempted from this tax for benefit of the buyer.

In the context of this Item the immediate internal tax in the country of the sender means the amount representing the tax paid in the country of export on the estimated goods which will be returned afterwards to the buyer on condition of implementation of export of these goods.

In case at the time of customs clearance the amount specified in the first paragraph of this Item differs from the price for the declared goods, and the buyer proves to customs authority based on the provided invoice and the payment document (physical persons) or the bank document confirming return of this tax on the account (legal entities) as the proof that the corresponding goods were exempted from this tax for benefit of the buyer, the amount repaid does not join in customs value.

In case at the time of customs clearance of the proof, specified in paragraph three of this Item, no, the tax specified in paragraph one of this Item joins in customs value.

Recalculation of customs value and, respectively, customs payments is made based on the written address of the customs applicant, on condition of observance of the requirements specified in paragraph three of this Item.

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