RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/MOL/14/Rev.1
15 September 2000
(00-3637)
Working Party on the
Accession of MoldovaOriginal:  English
ACCESSION OF THE REPUBLIC OF MOLDOVA
Information on Customs Valuation
Revision
The Ministry of the Economy of the Republic of Moldova has submitted the following revised
information on Customs Valuation, with the request th at it be circulated to Working Party members.
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Information on Customs Valuation
The following responds to the questions contained in WT/ACC/1, ANNEX 4 on Customs
Valuation.
1. Questions concerning Article1:
(a) Sales between related persons:(i) Sales between related persons are subject to special provisions. "Related persons" is
defined as: (see the Customs Tariff Law, Article 11.2.(d))
- participants in a transaction, from which one (natural person) or the person with
responsible functions for one of them is at the same time a person with responsible
functions for the other one.
- participants in a transaction, recognized by the legislation as permanent business
partners;
- participants in a transaction, who are in job relationships;
- participants in a transaction, who are at the same time participants (share holders,
associates) of an enterprise;
- participants in a transaction, from whom one holds the social capital, a quota or shares of
the other participant at the transaction,  fact giving him the right to vote and hold 5% ofthe capital;
- participants in a transaction, being under the control of a third party;
- participants in a transaction, keeping under control a third party;
- participants in a transaction, from whom one is under the control of the other;
- participants in a transaction, who are relatives.
(ii) See (iv), below.(iii) Article 8.5 of the Customs Tariff Law provides for the possibility of the importer to
request a communication in written form about the non-acceptance of the declared value.
(iv) The amended Customs Tariff Law provides for implementation of Article 1.2(b) of the
WTO Agreement in the Article 11.5(b) states that:
"In a sale between related persons, the transaction value shall be accepted and the goods
valued in accordance with the Article 11 (a, b, c) whenever the importer demonstrates that
such value closely approximates to one of th e following occurring at or about the same
time:
(a) the transaction value in sales to unrelated buyers of identical or similar goods for
export to the same country of importation;
(b) the customs value of identical or similar goods as determined under the provisions
of Article 15;
(c) the customs value of identical or similar goods as determined under the provisions
of Article 16;
In applying the foregoing tests, due account sh all be taken of demonstrated differences in
commercial levels, quantity levels, the elements enumerated in Article 11 and costsWT/ACC/MOL/14/Rev.1
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incurred by the seller in sales in which the seller and the buyer are not related that are not
incurred by the seller in sales in which the seller and the buyer are related."
(b) Price for lost or damaged goods:
There are no provisions relating to the valuation of lost or damaged goods.
2. The Law on Customs Tariff  states in Article 10 that:
"(1) The customs valuation of goods introduced on the customs territory are determined by
the following methods:
(a) on the basis of the value of transaction with the respective goods;
(b) on the basis of the value of transaction with identical goods;
(c) on a basis of the value of transaction with similar goods;
(d) on the basis of the unitary cost of the goods;
(e) on the basis of the calculated value of the goods;(f) through the reserve method.
(2) The principal method among the above mentioned is the method of customs valuation on
the basis of the value of transaction with the respective goods. In case when the principal method
can not be applied, other methods are used. Each of the successive methods is  applied only incase when the customs value can not be determined  through the previous method. Methods d)
and e) can be applied in any succession, at the person making the declaration's wish."
3. Article 15.3 of the amended Law on Customs Tariff states that "If neither the imported g oods nor
identical nor similar imported goods are sold in the country of importation in the condition asimported, then, if the importer so requests, the customs value shall be based on the unit price at
which the imported goods, after further processing, are sold in the greatest aggregate quantity to
persons in the country of importation who are not related to the persons from whom they buy such
goods, due allowance being made for the value added by such processing and the deductions
provided for in paragraph 1”.
4. The amended Law on Customs Tariff provides for implementation of Article 6.2 of the Customs
Valuation Agreement: “The customs authority may not require or compel any person not resident
in its own territory to produce for examination, or to allow access to, any account or other record
for the purposes of determining a computed value.   However, information supplied by the producer
of the goods for the purposes of determining the cu stoms value under the provisions of this Article
may be verified in another country by the au thorities of the country of importation with the
agreement of the producer and provided they give  sufficient advance notice to the government of
the country in question and the latter does not object to the investigation.”
5. Questions concerning Article 7:
(a) The method of reserve is spelled out in Article 17 of the Law on Customs Tariff and is
fully consistent with Article 7 of the Customs Valuation Agreement
(b) The Article 8.5 of the amended Law on Customs Tariff is fully consistent with the
Article 17 of the Customs Valuation Agreement.
(c) Yes. Is stipulated in Article 17.3 of the Law on Customs Tariff. The reserve method of
determining the customs value of goods can not rely upon the following items:WT/ACC/MOL/14/Rev.1
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(a) the selling price of goods in the domestic market of the Republic of Moldova;
(b) the price of goods in the domestic market of the exporting country;
(c) any arbitrary price or a fictive price of the goods;
(d) the system that foresees the application, in customs aims, of the greatest value of
goods out of two possible;
(e) the production cost of the goods, different from the calculated value of identical
or similar goods, determined according the provisions of the Article 16 (a);
(f) the value of the sold goods for export in another country except the importing
country;
(g) the minimal customs value of goods.
6. According to Article 11.1 (a,b) of the Law on Customs Tariff the determination of customs value
of goods on the basis of the transaction value is to include, if it does not already include, the
following components:
(a) Expenditure for the transportation of goods at the airport or any other place of
introducing the goods into the customs territory:
- cost of insurance;
- cost of transport;
- loading, unloading and handling charges.
(b) Buyer's expenditures:
- commissions and brokerage, excluding commissions for goods’purchasing;
- the cost of containers and/or of the multi-usable package elements, if Goods
Nomenclature they are considered as part of the goods to valuate;
- the cost of the package, including the cost of packing materials and of the works
on packing.
7. According to (Article 6.1.7) of the Foreign Exchange Regulations of the Republic of Moldova
(National Bank of Moldova No.2/13.01.94) the exchange rates are established by the National
Bank of Moldova and published in the bulletin of the National Bank. The official rates areannounced daily by "Infotag" News Agency.
8. Article 8.4 of Law on Customs Tariff stipulates that the information, provided by the person
making the declaration for the customs valuation of the good constitutes a commercial secret and
can be utilized by the customs authority only for the customs aims and can not be transferred tothird parties, except in cases foreseen by the law. The customs authorities are liable for
unauthorized disclosure of the information stated as a trade secret, in conformity with the
legislation.
9. Questions concerning Article 11:
(a) Article 7 of the amended  Law on Customs Tariff stipulates the following:
1. The customs value stated by the person making the declaration, as well as data
provided regarding its calculation, should be based on trustworthy informationsupported by proper documents.
2. If it is required to confirm the customs value stated by a person making the
declaration, the latter is obliged to present the required data to the customsWT/ACC/MOL/14/Rev.1
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authorities, at their request. If customs have off doubts whether the data provided
by the declarant for customs valuation are authentic, the declarant has the right to
determine the customs value of the goods through methods foreseen by the
present law.
3. If it is required to define more precisely the customs value of the declared good,
the  person making the declaration, has the right to ask the customs authorities to
provide him with the declared goods for use, offering any property as collateral
or the guarantee of an authorized bank, or to pay the customs duty established by
the customs authority.
4. In cases where a declarant disagrees with the decision of the customs authorities
over the determined customs value of goods, a complaint can be lodged against
this decision according to procedures established by the law without penalties to
the customs authority or to the legal court.
5. Additional expenses incurred by the declarant to provide a more precise customs
evaluation of goods or to obtain additional information are supported by the
person making the declaration.
(b) Article 8.6 of Law on Customs Tariff provides that after the last decision regarding the
impossibility to accept the customs value stated by the person making the declaration, thecustoms authority, at the request of the person making the declaration, is obliged to
provide, within 1 month, a written statement explaining the reasons why the customs
value declared by the declarant cannot be accepted by customs as a basis to calculate the
duties.
10. Provide information on the publication, as required by Article 12, of the WTO Agreement:
According to Article 17 of the Constitution of the Republic of Moldova and Government
decision No. 1104/ 28.11.97 (Article 5) all laws, regulations, judicial decisions and
administrative rulings must be published in "Monitorul Oficial” of the Republic of Moldova" and
enter into force from the day of publication;
11. Questions concerning Article 13.
(a) Article 7.3 of Law on Customs Tariff proves for implementation of the last sentence of
the Article 13 of the Agreement. This says: “If it is required to define more precisely the
customs value of the declared good, the person making the declaration, has the right toask the customs authorities to provide him with  the declared goods for use, offering any
property as collateral or the guarantee of an authorized bank, or to pay the customs duty
established by the customs authority”;
(b) No additional explanation in respects to this provision.
12. Questions concerning Article 16
(a) Article 8.5 of Law on Customs Tariff contain provision requiring customs authorities to
give an explanation in writing as to how the customs value was determined.
(b) No any further regulation concerning the above mentioned request.WT/ACC/MOL/14/Rev.1
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13. The Interpretative Notes of the Agreement are contained in the Chapter X of the amended
Customs Tariff Law, which are exposed as Appendix, a comprehensive part of the above-
mentioned law.
14. The amended Customs Tariff Law (Appendix (Note to Article 11, under the Additional
Provisions ) contains the provisions for implementation of the Decision of 26 April 1994 on the
Treatment of Interest Charges in the customs value of the imported goods. This states that:
“Charges for interest under a financing arrangemen t entered into by the buyer and relating to the
purchase of imported goods shall not be regarded as part of the customs value provided that:
(a) the charges are distinguished from the price actually paid or payable for the goods;(b) the financing arrangement was made in writing;(c) where required, the buyer can demonstrate that:
- "such goods are actually sold at the price declared as the price actually paid or
payable, and
- the claimed rate of interest does not exceed the level for such transactions
prevailing in the country where, and at the time when the finance was provided.
This provision shall apply regardless of whether the finance is provided by the seller, a bank or
another natural or legal person. It method shall also apply, if appropriate, where goods are valued
under a method other than the transaction value.”
15. The amended Customs Tariff Law (Appendix, Note to Article 11, additional provisions, para.2)
contain the provisions for implementation of the Decision of 24 September, 1984 on the
Valuation of Carrier Media Bearing Software for Data Processing Equipment. This states that:
“Given the unique situation with regard to data or software recorded on carrier media for data
processing equipment, in determining the customs value of the imported carrier media bearing
data or instructions, only the cost or value of the carrier medium itself shall be taken into account.
The customs value shall not, therefore, include the cost or value of the data or software, provided
that this is distinguished from the cost or the value of the carrier medium.
For the propose of this regulation, the expression “carrier medium” shall not be taken to include
integrated circuits, semiconductors and similar devices or articles incorporating such circuits or
devices; the expression “data or software” shall not be taken to include sound, cinematic or video
recording.”
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