Approved by the Ministry of Finance of the Republic of Moldova No. 04 of July 17, 2000

Regulations on procedure for marking by excise stamps of excise goods of national production and imported

1. General provisions

1.1. This provision is developed in pursuance of the Law on the budget for 2000 N918-XIV of April 11, 2000.

1.2. Excise stamps are the means of marking of excise goods published by specialized enterprise (with the permission of the Ministry of Finance).

1.3. The inventory, subject to marking by excise stamps, is established by the law on the budget for the corresponding year.

1.4. For the goods which are subject to marking by excise stamps the following types of excise stamps are provided:

1. Champagne and sparkling wines.

2. Wine.

3. Low alcohol alcoholic beverages.

4. Hard alcoholic beverages.

5. Cognacs (difault).

6. Tobacco products.

7. The confiscated and ownerless tobacco products.

8. Tobacco products of import origin.

1.5. Excise stamps are implemented at the price providing covering of costs and profit for their seal. The cost of excise stamps does not join the excises which are subject to entering into the budget, acquisition by their economic manufacturing agents or importers is performed at the price including costs and profit for their seal.

1.6. Observance of procedure for the acquisition of excise stamps stated in this provision and marking of the goods which are subject to marking by them are sales term of these goods in the territory of the republic, and on imported goods - condition of execution of customs regime "Release in free circulation" (or other customs regime in case of which marking of excise goods excise stamps is obligatory).

1.7. The acquired excise stamps are not subject to resale, transfer or alienation in other forms, except for return of the Main state tax authorities.

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