Approved by the Ministry of Finance of the Republic of Moldova No. 06 of March 19, 2001

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 Section IV of the Tax code "Excises".

1.2. Excise stamps are 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 Art. 123 (6) the Tax code "Excises".

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. Difault (cognacs),

4. Alcoholic drinks.

5. Tobacco products.

6. Tobacco products of import origin.

1.5. 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 on their seals and profit.

For the economic agents of the republic having tax relations with its budget system, for the goods which are subject to marking, acquired (received) at the economic agent who does not have relations with its budget system, the cost of excise stamps includes the cost of the brands and excises which are subject to entering into the budget.

1.6. Observance of procedure for the acquisition of excise stamps stated in this provision and marking of these goods occurring from the territory of the Republic of Moldova, and also imported by them are condition for realization in the territory of the republic.

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

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