DEPARTMENT OF CUSTOMS CONTROL OF THE REPUBLIC OF MOLDOVA

of January 12, 1999

The rules concerning filling, the address and use of customs declaration forms

List of amending documents

Approved Department of customs control of the Republic of Moldova of January 12, 1999

1. DETERMINATION OF THE CUSTOMS DECLARATION

Any goods imported / вывозимы in/from the Republic of Moldova, shall become subject of the detailed customs declaration even if it is exempted from customs payments.

The customs declaration is the legal act through which submitting the application:

a) asks about customs regime for the provided goods (import, export, re-export, etc.);

b) undertakes to fulfill requirements which are imputed by it through the declared customs regime (to pay customs payments when petitions for import, etc.);

c) delivers necessary information for taking measures and application of orders for realization of tax obligations, external trade control and statistics.

2. CREATION AND FEATURES OF THE CUSTOMS DECLARATION

Customs declarations need to be filled in in writing in state language on the declaration form, according to official sample. Copies shall be printed or received through use of the mechanographical or automated process.

The declaration shall not have any erasure or blot. Availability of those conducts to variation of the document and need of submission of the new declaration.

The declaration shall be constituted and provided to customs office by the customs applicant. It is forbidden to participate to customs workers in editing customs declarations.

The role of Customs Services consists in control of customs declarations.

Authenticity of the declaration is confirmed by the obligatory signature of the customs applicant. The original of the signature of the customs applicant shall appear on copy of the declaration which remains in customs office and which is reproduced through duplication on other copies of the declaration.

The customs declaration moves only in customs office through which the goods are imported or taken out to the allotted business hours.

The customs declaration contains the main (main) declaration and additional sheets to it. Additional sheets are constituted when the declaration contains many names of the goods included in different tariff provisions.

3. ADOPTION OF THE CUSTOMS DECLARATION

Is action which allows Customs Service to establish correctness of filling of the declaration and availability of accompanying documents which presentation is obligatory.

For adoption of the customs declaration:

a) it is necessary that it was constituted according to the specified requirements in Item 2;

b) goods shall be provided to customs office where the declaration is submitted. It is considered that the goods which are in the locations of customs office are provided;

c) the documents necessary for provision of the desirable mode shall be shown along with the customs declaration;

d) the customs office shall be authorized for implementation of desirable transaction.

Mistakes on the declaration form, lack of documents which availability is obligatory inaccuracies or omissions in editing are cases of legal rejection of the declaration and refusal of its registration which is performed orally (the declaration will not be registered at customs).

4. REGISTRATION OF THE CUSTOMS DECLARATION

Adoption of the customs declaration is performed prostanovky seal of registration and contains number and registration date.

The seal concerning acceptance is put in the column A on each copy of the main customs declaration and sheets, additional to it.

The seal is set also on documents which are appendix to the customs declaration (superimposed (invoice), the certificate of origin, etc.)

Registration yields the following results:

- the reliability of the customs declaration certified by Customs Service

- establishment of the legal relations between the customs applicant and Customs Service,

- determination of the moment of capture on control:

- calculations of charges and collectable payments (charges and collectable payments those which affect the moment of registration of the customs declaration are),

- imposing of prohibition (prohibitions and other measures which follow from the current legislation),

- implementation of the statistical recording of export and import.

5. LEGALITY OF THE CUSTOMS DECLARATION

For legality giving the customs declaration passes the following stages:

a) Documentary control

It provides verification of the data containing in the detailed customs declaration through comparison to the enclosed documents for their confirmation (the data concerning vehicles, customs value, origin, the tariff charge, quantity, etc.)

For passing of documentary control it is necessary to submit documents:

- the registration certificate of the company in the State registration chamber,

- the registration certificate in Department of statistic analyses and sociology, with indication of the RCBO code,

- the registration certificate in the Ministry of Finance with indication of fiscal code of the economic agent,

- agreement or copy of the agreement,

- certificates of origin, quality and compliance of goods,

- the invoice (invoice) where the quantity and cost of goods is specified,

- commodity transport delivery note where transport is specified (the cargo vehicle, air, railway, etc.),

- the power of attorney issued to physical person which is engaged in import/commodity exportation,

- other documents upon the demand of the customs official.

b) Physical goods control

The goods are checked for compliance declared by quantity and the name.

In case of commodity exportation physical control is exercised in the presence of the customs official who checks goods and seals up transport. From this point these goods are under customs control to its exit from the republic territory.

In case of commodity importation physical control is exercised after arrival of goods to the destination for declaring. The agent shall constitute up to this point the customs declaration and register it.

c) Check of calculation of payments

Calculation of payments made by the customs applicant is checked.

Any mistake established by the customs official who performs check at three stages is noted in column D with the signature and personal seal.

The established inaccuracies lead to correction of customs declarations. All errors are corrected only by the customs applicant and make sure seal.

d) Payment of customs payments

It is performed according to the instructions concerning filling of the column B.

In the presence of date, the sign and seal in the column B the customs declaration is considered legal, it allows the bearer to have goods which became subject of the customs declaration (release is resolved).

6. METHOD OF CORRECTION AND CANCELLATION OF CUSTOMS DECLARATIONS

Allocate two methods of correction of customs declarations:

1. In the course of registration of customs procedures.

2. After the end of registration of customs procedures.

In the first case correction is performed by the customs applicant by deletion of wrong information and record by hand of the correct information. Correction shall be certified by the sign and seal of the customs applicant.

The customs official shall inform all Customs Services participating in process of execution of customs declarations on the made correction.

In case of correction of the customs declaration after completion of registration of customs procedures the economic agent represents on customs:

- the statement addressed to the chief of customs in whom desirable corrections and the corresponding explanations are stated,

- previous customs declarations,

- contract with the foreign partner,

- transport documents according to which international delivery of goods, including transport documents in Moldova is made,

- other documents containing necessary information for decision making by the customs employee, concerning desirable corrections.

The chief of customs approves or returns the application concerning corrections of customs declarations. This fact is noted on both copies of the application of the economic agent by the corresponding record accompanied with the signature of the responsible person and seal of customs office.

In case of replacement of the customs declaration on the previous declarations two diagonals are carried out and with red color it is written - it is CANCELLED. In column D at the left the following mark below becomes: "it is replaced with the customs declaration N _______ from" ____" ________ numbers".

In the replacing declaration it is noted in the column D "replaces the customs declaration N _________ from "_____" __________ numbers".

For the purpose of the strict reporting of declarations in customs offices archives of customs declarations in which the cancelled customs declarations and all accompanying documents to them will be stored will be created.

At the same time information concerning the changed customs declarations will register in register of the cancelled or corrected declarations, in the following form:

+---------------------------------------------------------------+
¦    N     ¦   Дата   ¦    N     ¦  Дата    ¦Причина¦  Подпись  ¦
¦отмененной¦отмененной¦замененной¦замененной¦замены ¦ответствен-¦
¦таможенной¦таможенной¦таможенной¦таможенной¦       ¦ного лица  ¦
¦декларации¦декларации¦декларации¦декларации¦       ¦           ¦
+---------------------------------------------------------------+

Monthly customs offices will represent to information center of Department of customs control the statement from this magazine.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info