Approved by the Ministry of Finance of April 3, 2001 No. 07

Regulations on return of the amounts of excise

I. General provisions

1. This provision determines procedure for return of the amounts of excises according to provisions of Section 4 of the Tax code N1053-XIV of 16:06. 00, Customs code of the Republic of Moldova N1149-XIV of 20.07.00.

2. In this provision concepts which value is provided in the relevant articles of the legal acts listed in Item 1 are used.

II. Right to return of excise

3. The right to return of excise extends to the subjects of the taxation exporting the goods made by them independently (including and under the agreement of the order), or based on the commission agreement, and also to the business entities who are re-exporting the imported earlier foreign goods, or exporting the goods made from the raw materials imported in customs regime "Conversion on customs area" on which the excise was paid when importing.

4. The right to return of the amounts of excise proves to be true at the subject of the taxation performing delivery based on the purchase and sale agreement in case of closing of repatriation of means and in the presence at it the following documents:

a) the contract signed with the foreign partner on delivery of excise goods;

b) the cargo customs declaration or its copy certified by the head and the chief accountant of the subject of the taxation with stamp of "Liber de vam=" of the customs authority which performed release of goods for export;

c) certificates of the Customs deparatment of the actual export of excise goods out of limits of customs area of RM;

d) payment documents and the bank statement confirming actual receipt into the account of the subject of the taxation of proceeds from sales of excise goods to the foreign partner.

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