WORLD TRADE ORGANIZATION
ORGANISATION MONDIALE DU COMMERCE
ORGANIZACIÓN MUNDIAL DEL COMERCIOIP/N/1/MDA/E/5
6 February 2002
(02-0566)
Council for Trade-Related Aspects of
Intellectual Property RightsOriginal:  English/
anglais/
inglés
MAIN DEDICATED INTELLECTUAL PROPERTY
LAWS AND REGULATIONS NOTIFIED UNDER
ARTICLE 63.2 OF THE AGREEMENT
MOLDOVA
The present document reproduces the text1 of the Customs Code Nº 1149-XIV, as last
amended in 2001, as notified by Moldova under Article 63.2 of the Agreement (see document
IP/N/1/MDA/1).
Conseil des aspects des droits de propriétéintellectuelle qui touchent au commerce
PRINCIPALES LOIS ET RÉGLEMENTATIONS CONSACRÉES À LA
PROPRIÉTÉ INTELLECTUELLE NOTIFIÉES AU TITRE
DE L'ARTICLE 63:2 DE L'ACCORD
MOLDOVA
Le présent document contient le texte
1 du code des douanes n° 1149-XIV, modifié pour la
dernière fois en 2001, qui a été notifié par la Moldova au titre de l'article 63:2 de l'Accord (voir le
document IP/N/1/MDA/1).
Consejo de los Aspectos de los Derechos de PropiedadIntelectual relacionados con el Comercio
PRINCIPALES LEYES Y REGLAMENTOS DEDICADOS A LA
PROPIEDAD INTELECTUAL NOTIFICADOS EN VIRTUD
DEL PÁRRAFO 2 DEL ARTÍCULO 63 DEL ACUERDO
MOLDOVA
En el presente documento se reproduce el texto
1 del Código de Aduanas Nº 1149-XIV,
modificado en 2001, notificado por Moldova de conformidad con lo dispuesto en el párrafo 2 del
artículo 63 del Acuerdo (véase el documento IP/N/1/MDA/1).
                                                     
1 In English only.  The text in the original language is available for consultation by interested
Delegations at the WTO Secretariat./En anglais seulemen t.  Les délégations intéressées peuvent consulter le
texte, dans sa langue d'origine, au Secrétariat de l'OM C./En inglés solamente.  Las delegaciones interesadas
podrán consultar en la Secretaría de la OMC el texto en su idioma original.IP/N/1/MDA/E/5
Page 2
LAW OF THE REPUBLIC OF MOLDOVA
No. 596-XV of November 1, 2001
on amending the Customs Code  of the Republic of Moldova
(The Official Gazette of the Republic of Moldova no. 141-143/1105 of November 22, 2001)
***
The Parliament shall adopt  the present organic law.
Article 1. In the Customs Code of the Republic of Moldova (O fficial Gazette of the Republic
of Moldova, 2000, no. 160-162, Art. 1201), the syntagma “The Customs ControlDepartment” shall be replaced with the syntagma “The Customs Department”.
CHAIRMAN OF THE PARLIAMENT                                    Eugenia OSTAPCIUCChisinau, November 1, 2001
No. 596-XV
LAW OF THE REPUBLIC OF MOLDOVA
THE CUSTOMS CODE OF THE REPUBLIC OF MOLDOVA
No. 1149-XIV of July 20, 2000
(The Official Gazette of the Republic of Moldova no. 160-162/1201 of December 23, 2000)
The Parliament sh all adopt the present Customs Code.
This Code sets out legal, economic and organi zational principles of the customs activity and
aims to ensure the protection of sovereig nty and economic security of the Republic of
Moldova.
Chapter I
GENERAL PROVISIONS
Section 1
Customs Activity
Article 1. Basic definitions
For the purposes of this Code, the following definitions shall apply:
(1) goods  means any tangible and intangible assets: objects and other values, including
currency values (foreign currency and nati onal cash currency, accounts and transferableIP/N/1/MDA/E/5
Page 3
securities expressed in foreign and national currency), natural gas, electrical and thermal
energy or other type of energy, as well as mean s of transport, except for those referred to in
paragraph (4) of this Article;
(2) home-made goods means goods produced in compliance with the rules of origin
stipulated by the legislation of the Republic of Moldova;
(3) foreign-made goods  means goods other than those referred to in paragraph (2) of this
Article;
(4) means of transport  - any means of transport used for international transportation of
passengers and goods, including containe rs and other transportation equipment;
(5) crossing of the customs border means bringing into and taking out of the customs
territory of the Republic of Moldova of goods and means of transport, including by
international postal ship ments, by pipes and by electric means of transport. The above-
mentioned actions include:
- de facto crossing of the customs border of the Re public of Moldova in case of entry of
goods and means of transport into the customs te rritory of the Republic of Moldova or in case
of entry of goods and means of transport on th e other side of the customs territory of the
Republic of Moldova from free-trade  zones and free customs warehouses;
- submission of customs declaration or performance of other customs activities indicates
the intention of bringing in or taking out of  goods and means of transport, where goods and
means of transport leave the customs territory  of the Republic of Moldova or where goods
and means of transport are brought into the te rritory of free-trade zones and free customs
warehouses from the other side of the cust oms territory of the Republic of Moldova;
(6) person  means a legal or natural person, except fo r the cases stipulated in the present
Code;
(7) persons established in the Republic of Moldova  means: in the case of a legal person,
any enterprise, institution or organization that has its central headquarters in the Republic of
Moldova and is established in accordance with the national legislation;  any legal or natural
person carrying out an entrepreneurial activity in accordance with the legislation andregistered on the territory of the Republic of Moldova; in the case of a natural person, any
person who is normally resident  of the Republic of Moldova;
(8) foreigner  means any person not referred to in  paragraph (7) of this Article;
(9) person transiting goods across the customs border means the owner or holder of goods,
as well as other persons stipulated by this Code;
(10) customs office; customs post means any office (post) within the customs body at which
all or some of the formalities laid down by customs rules may be completed;IP/N/1/MDA/E/5
Page 4
(11) customs officer means a person entitled on a permanent or temporary basis, under the
legislation, with certain rights and obligations  related to performing customs attributions or
administrative, organizational or economic acts;
(12) customs penal investigator means the customs officer entitled with the right to
prosecute and investigate cases under the term s of reference of the customs authority;
(13) declarant means the person making the customs d eclaration in his own name or the
person in whose name a customs declaration is  made by a customs broker or intermediary;
(14) carrier means a person who carries goods de facto  across the customs border or who is
responsible for the use of the means of transport;
(15) release of goods means the act whereby the customs authorities makes goods and
means of transport available to the person who carried them across the customs border aftercustoms clearance;
(16) conditional release means release into circulation of goods and means of transport,
conditioned by the fulfillment of certain restrictions, require ments or conditions;
(17) customs procedure means all customs regulations determining the status of goods and
means of transport depending on the purpose of the commercial activity and the destinationof goods; each customs procedure begins with  declaration and presentation of goods and
means of transport to the customs and concludes with the release of customs free;
(18) customs release means the act by which the customs authority releases at the disposal
of the declarant the goods or means of transpor t subject to customs cl earance, for the purpose
of the customs procedure under which the goods have been placed;
(19) customs clearance means the procedure of placement of goods and means of transport
under a certain customs procedure and conclusi on of this procedure under the present Code;
(20) customs supervision  means any action of the customs authorities for the enforcement of
the customs regulations;
(21) control by the customs authorities  means the performance of specific acts such as
examining goods, verifying the existence and authenticity of documents, examining theaccounts of undertakings and other records, insp ecting means of transport, inspecting luggage
and other carried goods, carrying  out official inquiries and ot her similar acts with a view to
ensuring that customs rules and, where appr opriate, other provisions applicable to goods
subject to customs supervision are observed;
(22) customs acts include inspection of goods and means of transport, corporal inspection,
inspection of accounts of undertakings, free customs warehouses, duty-free shops, free zones,
customs clearance, collection of customs import and export duties, as well as other actscarried out by customs authorities in the customs domain;IP/N/1/MDA/E/5
Page 5
(23) customs declaration means a unilateral act whereby a person indicates in the form and
manner prescribed by the customs legislation a wish to place goods under a given customs
procedure;
(24) economic policy measures means licensing, quotation, taxation, setting of minimum
and maximum price determining th e restrictions on bringing in and taking out of goods and
means of transport from the Republic of Mo ldova, established on economic policy grounds;
(25) customs tariff means a catalogue comprising the nom enclature of goods brought in or
leaving the customs territory, as well as the customs fees chargeable on these goods ;
(26) import duties means taxes collected by customs authorities when bringing in goods on
the customs territory of the Republic of Mo ldova which include: customs fee, customs
formalities fee, value added tax, excises as well as other charges due to the state for import ofgoods, collected by customs authorities pursuant to the legislation;
export duties means customs formalities fee, licensing fee as well as other charges due
to the state for export of goods, collected by customs authorities pursuant to the legislation;
(27) customs fee means a tax collected by the customs authorities in accordance with the
customs tariff on import;
(28) customs formalities fee  means a fee for services provided by the customs authorities;
the list of theses services and the amount of the fee are stipulated by legislation;
(29) taxes  means taxes collected by the customs authorities;
(30) customs legislation  means the totality of normative acts related to import, export, transit
of goods and their placement under any customs procedure, including prohibition, restriction
and control, as well as the normative acts issued by the Customs Department within the termsof its reference;
(31) customs regulations means the provisions laid down in the present Code, in the customs
regulations on the implementation of the present Code, as well as in other normative actsrelated to the customs domain.
Article 2. Customs activity
(1) Customs activity includes promotion of cu stoms policy, enforcement of customs
regulations on transit of goods, means of tran sport and people across the customs border of
the Republic of Moldova, collec tion of import and export duties,  customs clearance, control
and supervision, as well as other acts of customs policy promotion.
(2) The customs activity shall be carried out in accordance with the internationally
accepted norms and practices. The Republic of Moldova participates in the international
cooperation in the field of customs activities.IP/N/1/MDA/E/5
Page 6
Article 3. Customs policy
(1) The customs policy of the Republic of Moldova is an integral part of the state foreign
and internal policies.
(2) The customs policy aims to ensure efficient customs control and regulation of the
exchange of goods on the customs territory of  the Republic of Moldova, contributes to the
settlement of political and trade issues regarding the protection of the domestic market,enhancement of the national ec onomic development, as well as  other goals stipulated by
legislation.
Article 4. Customs territory and customs border of the Republic of Moldova
(1) The territory of the Republic of Moldova is a unique cust oms territory including land,
internal and territorial waters, as well as the airspace above them.
(2) Free-trade zones and free customs warehous es can be located on the territory of the
Republic of Moldova. Free-tra de zones and free customs warehouses shall be deemed as
being part of the customs territory of the Re public of Moldova (hereinafter referred to as
customs territory ), where the corresponding cust oms procedures are applied.
(3) The state border of the Republic of Mol dova, including free-trade zones and free
customs warehouses, shall constitute the cu stoms border of the Republic of Moldova
(hereinafter referred to as customs border ).
Article 5. International economic integration
In order to extend the intern ational economic inte gration, the Republic of Moldova, together
with other states, shall establish customs uni ons and free-trade zones, and shall conclude
customs cooperation agreemen ts with these states.
Article 6. Customs legislation
(1) The customs legislation shall be constituted by the present Code, the Law on Customs
Tariffs, other normative acts and customs international agreements to which the Republic ofMoldova is party.
(2)   The customs activity shall be carried out in accordance with the legislation in force on
the date when customs authorities receive customs declarations and other documents, exceptfor cases stipulated by legisla tion. In cases of illegal transit of  goods and means of transport
across the customs border, the customs legislation in force at the time of de facto crossing ofthe customs border shall apply.
Article 7. International agreements
If an international treaty to which the Republic  of Moldova is party lays down rules, which
differ from those set out in this Code and in  other customs normative acts of the Republic of
Moldova, the provisions of such in ternational treat y shall prevail.IP/N/1/MDA/E/5
Page 7
Section 2
Organization of Customs Activity
Article 8. Management of customs activity
The Customs Department is the central specialized executive body, which carries out the
effective management of the customs activity in the Republic of Moldova.
Article 9. Customs authorities
(1) Customs activity shall be carried out by customs authorities.
(2) Customs authorities are lawful enforcemen t bodies constituting a unique system, which
includes Customs Department, customs offices and posts.
(3) Status, attributions and terms of refere nce of the Customs Department shall be
determined by the Government  of the Republic of Moldova.
(4) The Customs Department sha ll be responsible for the creation, reorganization and
liquidation of the subordinate un its (customs offices and posts).
(5) No public authority, except for highest public  authorities, shall have the right to adopt
decisions under the terms of reference of the cust oms authorities, to modify their attributions,
impose other attributions to them, nor interfere with their activities.
Article 10. Customs laboratories, educational institutions, units subordinated to the
Customs Department
 (1) Customs laboratories are created by the Customs Department to carry out the
expertise and the inspection of goods for customs purposes.
(2) The Customs Department system includes educational institutions for training of
customs specialists and improving of professional skills of current customs staff.
(3)  The Customs Department shall create information centers, units equipped with
polygraphs, construction and operational units, which shall help the customs authorities todischarge their attributions.
 The property of the Customs Department, customs laboratories, educational
institutions, and units subordinated to the Customs Department shall be deemed as state owned
property, which cannot be privatized. The Customs Department shall have the right to administer
these assets.
Article 11. Attributions of customs authorities
Customs authorities shall:
(a) participate at state customs polic y making and promote such policy;IP/N/1/MDA/E/5
Page 8
(b) enforce the customs legislation; protect the le gal rights and interests of persons engaged
in customs activity;
(c) contribute, under their terms of reference, to the assurance of the economic security of the
state;
(d) protect the economic interests of the state;
(e) apply customs procedures in the regu lation of economic a nd trade relations;
(f) collect import and export duties;
(g) participate in the setting of economic policy procedures on transit of goods across the
customs border and apply these procedures;
(h) fight against smuggling, breach of customs rules and fiscal legislation applying to the
transit of goods across the customs border, prevent illegal transit across the customsborder of drugs, armament , national treasures possessi ng artistic, historic or
archaeological value, intellectual property objects, species of disappearing animals andplants (derived items and their component s), prevent illegal transit of other goods;
(i) contribute to combat of international terrorism;
(j) carry out and improve customs control and clearance, create necessary conditions to
accelerate the transit of goods across the customs border;
(k) contribute and participate in the elaboration of customs statistics on foreign trade, as well
as of special customs statistics;
(l) contribute to the implementation of measures  aimed to protect the state security, public
order and morality, the health and life of humans, animals or plants, environment and
domestic market;
(m)  exercise, under their terms of reference, the customs control of currency values;
(n) ensure the fulfillment by state of its international obligations in the customs domain;
participate in the elaboration of intern ational customs agreements, contribute to
cooperation with customs authorities from abroad, and with other international
organizations in the customs domain;
(o) conduct scientific researches  and provide consulting services in the customs domain,
ensure the training and retraining of customs specialists;
(p) promote a unique financial and economic polic y, develop material, technical and social
resources of customs bodies, create necessary conditions for efficient work of customs
officers;
(q) exercise other attributions  set out by legislation.IP/N/1/MDA/E/5
Page 9
Article 12. Normative acts of the Customs Department
(1) The Customs Department shall issue, under its terms of reference, customs normative
acts, which shall bind all customs aut horities, other state bodies and persons.
(2) The normative acts issued by the Customs Department shall take effect in accordance
with the legislation.
Article 13. Customs flag, colors and insignia
The Government shall approve the flag hoisted by the customs authorities, the colors of the
sea and inland water ships, as well as  vehicles and aircraft insignia.
Article 14. Cooperation between customs authorities and other legal bodies and persons
(1) When exercising their attributions the cu stoms authorities shall cooperate with other
legal bodies and persons, who are obliged  to provide assistance to them.
(2) The customs authorities can empower, under their terms of reference, other persons to
fulfill certain customs activities, provided that customs authorities shall supervise suchactivities.
Article 15. Customs clea rance on premises ot her than thos e established by customs
authorities
Persons interested in performing customs clea rance procedure on premises other than those
established for this purpose by customs authorities shall provide free of charge the customsauthorities with necessary rooms, equipment and comm unication facilities.
Article 16. Providing land lots  to customs authorities
Customs authorities shall be provided with land lots to be used for customs purposes for an
unlimited period of time.
Article 17. Use of information
(1) Information obtained by customs authorities from other persons can be used for customs
purposes only.
(2) Information representing state or commercial secret, as well as confidential information
(information not available for the general public  and which, if disclo sed, may cause prejudice
to the reputation and honor of a person or in fringe upon his rights and freedoms) can neither
be disclosed, nor used by any customs office r for personal purposes. This information cannot
be transmitted to any third pa rties or state bodies, except for the cases stipulated by
legislation.IP/N/1/MDA/E/5
Page 10
Article 18. Appeals against decisi ons, actions and inaction of the customs authorities
and officers
Appeals against decisions, actions and inaction of customs authorities and officers shall be
considered and settled by the Customs Department or the court in accordance with thelegislation.
Chapter II
TRANSIT OF GOODS AND MEANS OF TRANSPORT ACROSS THE CUSTOMS
BORDER
CUSTOMS PROCEDURES
Section 3
General principles of transit of goods and means of transport a cross the customs border
Customs procedures
Article 19. Right to bring in and to take out goods and means of transport from the
territory of the Republic of Moldova
(1) All persons shall enjoy the equal right to br ing in and to take out goods and means of
transport from the territory of the Republic of Moldova.
(2) No one can be deprived of the right to br ing in and to take out goods and means of
transport from the territory of the Republic of  Moldova, nor limited in this right, except for
the cases stipulated by this Code and other normative acts.
Article 20. Prohibitions on br inging in and taking out of goods and means of transport
from the territory of the Republic of Moldova
(1) There are certain goods and means of transpor t which are prohibited by the legislation of
the Republic of Moldova from being brought in  or taken out from the territory of the
Republic of Moldova due to some  reasons of state security, assurance of public order and
morality, protection of environment, protec tion of national treasu res possessing artistic,
historic or archaeological value, protection of  intellectual property rights, domestic market
and other state interests of  the Republic of Moldova.
(2) Goods and means of transport referred to in  paragraph (1) of this Article shall be
immediately taken out from the territory of the Republic of Moldova or returned into the
country provided that they are not subject to  confiscation under the Moldovan legislation and
international agreements to which the Republic of Moldova is party.
(3) Taking out or returning of goods and means of transport onto the territory of the Republic
of Moldova shall be made at the expense of the person who transits these goods across the
customs border or at the expense of the carrier . If these goods and means of transport cannot
be immediately returned or taken out from the customs territory, they shall be stored intemporary customs warehouses for a period not longer than three days.IP/N/1/MDA/E/5
Page 11
Article 21. Restrictions on bringing in and taking out of goods and means of transport
(1) Certain restrictions on bringing  in and taking out of goods and means of transport from
the territory of the Republic of Moldova can be established for the fulfillment of international
obligations before other states, protection of  state sovereignty, economic policy promotion,
protection of domestic market, as well as for othe r reasons as determined by the legislation of
the Republic of Moldova, including interna tional agreements to which the Republic of
Moldova is party.
(2) The state bodies shall not compensate the co sts incurred as a result of introduction of
such restrictions to the persons who transit goods across the customs border.
Article 22. Transit of goods and means of  transport across the customs border
Transit of goods and means of transport across the customs border of the Republic of
Moldova shall be made in accordance with the customs procedures, which apply to them, the
procedures laid down by the pres ent Code and other normative acts.
Article 23. Customs procedures
There are the following customs procedures:
(a) Importation;
(b) Re-importation;
(c) Transit;
(d) Customs warehousing;
(e) Duty-free shops (shops for tax-exempt goods);
(f) Inward processing;
(g) Processing under customs control;
(h) Temporary importation;
(i) Free-trade zones (zones of free entrepreneurship);
(j) Free customs warehouses;
(k) Outward processing;
(l) Exportation;
(m) Re-exportation;
(n) Destruction;
(o) Abandonment to the state treasury.IP/N/1/MDA/E/5
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Article 24. Selection and renouncem ent to the customs procedures
Any person shall have the right to choose any customs procedure stipulated by Article 23 of
this Code or renounce to it (in favor of anothe r customs procedure) at any time, irrespective
of the quantity, nature, country of origin a nd destination of goods and means of transport,
provided that such actions do not contravene the present Code and other normative acts.
Article 25. Customs cl earance and control
All goods and means of transport shall be subj ect to customs clearance and control pursuant
to the provisions of this C ode and other normative acts.
Article 26. Time and place of transit of goods and means of transport across the customs
border
(1) Transit of goods and means of transport acr oss the customs border shall be allowed only
in places where customs houses are located and during their opening hours.
(2) Transit of goods and means of transport acr oss the customs border in other places and
out of hours can be performed provided that  customs authority permission is received.
Article 27. Availability and use of goods and means of transport which cross the
customs border
Goods and means of transport, which cross the customs border, shall be made available and
used depending on the selected customs procedur e, in accordance with the present Code and
other normative acts.
Article 28. Availability and use of goods and means of transport which are conditionally
released for free circulation and to which customs duty exemptions apply
Goods and means of transport, which are cond itionally released for free circulation and to
which certain customs duty exemptions apply, shall be used only for the purposes for which
these exemptions have been set out. Usage of these goods and means of transport for other
purposes can be allowed only with the authoriz ation of the customs authority, provided that
import or export duties are paid and other requirements of this Code and other normative acts
are met. These goods and means of transport sha ll be made available w ith the authorization of
the customs authorities under the provisions of this Article.
Section 4
Importation
Article 29. Definition
Importation  means the customs procedure under which goods brought into the customs
territory receive the status of goods released  for free circulation only after all import duties
are paid and goods are cleared.IP/N/1/MDA/E/5
Page 13
Article 30. Placing of goods under the importation procedure
Goods can be placed under importation procedure if:
(a) all customs duties on import stipulated by  this Code and other normative acts are
paid;
(b) economic policy measures and other prohi bitions or restrictions provided by
legislation are met.
Section 5
Re-importation
Article 31. Definition
Re-importation  means the customs procedure where home-made goods, taken out from the
customs territory under the exportation customs procedure, are reintroduced into the customs
territory within the stated term, in accordance with this Code and other normative acts.
Article 32. Placing of goods under the re-importation procedure
The following conditions shall be met in or der to place goods under the re-importation
procedure:
(a) these goods should have been previously exported;
(b) these goods should have been of Moldovan origin at the time of their exportation;
(c) these goods shall be in the same state as they were at the time of their exportation,
except for their normal wear and tear or natural losses incurred during their transportation andstorage in good conditions.
Article 33. Refund of collected export duties
If the goods are re-imported in accordance with  the legislation of the Republic of Moldova,
the customs authority shall refund the collect ed export duties under a legally established
procedure, except for the customs formalities fee.
Section 6
Transit
Article 34. Definition
(1) Transit  means the customs procedure consisting of the conveyance of goods from one
customs body to another, under customs supe rvision, without collecting import and export
duties, and without applying any economic policy measures, unless otherwise provided by
legislation. The territory of the Republic of Mo ldova may be transited on any way and in any
direction, except for the cases stipulated by law.IP/N/1/MDA/E/5
Page 14
(2) The transit time across the customs territo ry shall constitute 72 hours following the
moment of border crossing.
(3) Goods, which are prohibited from being importe d or exported from the territory of the
Republic of Moldova, or goods wh ich are subject to certain re strictions, cannot be placed
under the transit procedure.
Article 35. Placing of goods under the transit procedure
(1) In order to be placed under the transit procedure, goods shall be:
(a) unaltered, except for the normal wear and tear or natural losses incurred during their
transportation and storage in good conditions, and provided that they are not used for
purposes other than transit;
(b) conveyed to the customs office of destinati on within the time limits established by the
departure customs body based on the means of transport used, distance to be covered,
weather conditions, etc.
(2) If the customs body decides that the carrier with his means of transport cannot guarantee
the compliance with the customs legislation, th e customs body shall have the right to place
the carried goods under the transit procedur e, provided that the following additional
requirements are met: adequate equipment of the means of transport, transit of goods
performed by the customs carri er or customs escort. The carrier shall support the expenses
related to compliance with indicated requirements.
Article 36. Authorization to pla ce goods under the transit procedure
Placement of goods under transit procedure shall be made only with the authorization of the
customs authority and in accordance with the pr ovisions of Article 35 of this Code, except for
the cases foreseen in other normative acts.
Article 37. Accompanying documents
The accompanying documents of transited goods  shall be submitted to the customs office of
destination in the order of presenting these goods.
Article 38. Damage of goods or force majeure circumstances
(1) Whenever goods are damaged or in force majeure  circumstances, goods can be unloaded
and the carrier shall be obliged to:
(a) ensure the integrity of the goods, as well as their non-usage;
(b) immediately inform the closest customs body about the damaging of goods or force
majeure  circumstances, including the locati on of goods and means of transport;
(c) ensure the transit of goods and means of transport to the closest customs body or the
presence of customs officer at the place where these goods and means of transport arelocated.IP/N/1/MDA/E/5
Page 15
(3) The carrier shall support the expenses incurred during the actions laid down in
paragraph (1) of this Article.
Article 39. Carrier’s liability
(1) The carrier shall be responsible for the tr ansit of goods across the customs territory.
(2) If the goods are released for free circulati on without the authorization of the customs
body, if they are lost or not presented to the customs office of destination within theestablished time limits, or if they are presented incomplete or with substitutions, thecarrier shall pay the import duties, except for the cases of their total destruction or lossdue to force majeure circumstances.
Section 7
Customs Warehouses
Article 40. Definition
Customs warehouses  means the customs procedure under which goods may be stored under
customs supervision, without being subject to import and/or export du ties or economic policy
measures during storage, except for the customs formalities fee. The goods to be exported (in
accordance with the exportation procedure) sh all be stored under the customs supervision,
enjoying the customs facilities provided by this Code and other normative acts.
Article 41. Placing of goods under the warehouse procedure
(1)  Any goods can be entered for the custom s warehousing procedure, except for the goods
prohibited to be importe d or to be exported from the customs territory, as well as for other
goods provided by legislation.
(2) Dangerous goods, goods likely to spoil other goods, as well as those which need special
warehousing facilities shall be  stored only in specially equipped premises.
Article 42. Period of storage of goods
(1) Goods can be placed under the customs warehousing procedure for three years. The
Customs Department may impose a specific time  limit for certain categories of goods or
persons, but it shall not be less than one year.
(2) On expiry of the time limit specified in paragr aph (1) of this Article, the goods shall be
placed under another customs procedure or move d to temporary warehouses of the customs
authorities.
Article 43. Handling of goods placed u nder the customs warehouse procedure
(1) Goods placed under the customs warehouse pr ocedure may undergo the following forms
of handling intended to:
(a) Preserve them;IP/N/1/MDA/E/5
Page 16
(b)   prepare them, with the consent of the customs authorities, for distribution or sale
(packing, marking, loading, unloading, etc.).
(2) The list of operations laid down in paragraph (1) of this Article shall be established by
the Customs Department.
(3) The operations with the goods placed unde r the customs warehouse procedure shall not
modify their technical, qualitative or quantitative parameters.
Article 44. Exemption of goods placed under the warehouse procedure from export
duties or refund of collected such duties
(1) On placement under the warehouse procedure, goods to be exported in accordance with
the exportation procedure shall be exempted from export duties, except for the customsformalities fee, or collected such duties sha ll be refunded, except for the customs formalities
fee, if such facilities or ref unds are foreseen in case of de facto  export of goods. Where goods
are exempted from export duties or where the co llected duties are refunded, the goods shall
be taken out of the customs warehouse within th ree months at the latest from the moment of
their placement under the warehouse procedure.
(2) If the goods are not actually taken out of the customs warehouse within the time limit
laid down in paragraph (1) of this Article, the export duties shall be collected in accordancewith the legislation.
Article 45. Types of customs warehouses
(1) A customs warehouse may be either public warehouse or private warehouse.
(2) Public warehouse means a customs warehouse available for use by any person for the
storage of goods, while a private warehouse m eans a customs warehouse reserved exclusively
for specific categories of persons. Customs warehouses shall be es tablished with the
authorization of the Customs Department.
Article 46. The wa rehouse keeper
(1) Warehouse keepers may be customs authorities,  legal and natural persons registered as
entrepreneurs in accordance with the legislation.
(2) Customs warehouses owned by custom s authorities are public warehouses.
Article 47. Authorization to operate a customs warehouse
(1) Operation of a customs warehouse shall be subjec t to the issue of an authorization by the
Customs Department, unless th e said customs authorities ope rate the customs warehouse
themselves.
(2) The authorization term shall be determined by the Customs Department in accordance
with the legislation.IP/N/1/MDA/E/5
Page 17
(3) The authorization issued by the Customs Department for the establishment of a
customs warehouse may be canceled, revoked  or suspended in accordance with the
legislation.
Article 48. Conditions to be met by the customs warehouse and obligations of the
customs warehouse keeper
(1) The customs warehouse must be equipped in su ch a way as to not allow the bringing in
or taking out of the goods unless the customs authorities are aware about these movements, it
must provide conditions for sealing (double lo cks with one set of locks under the customs
authorities administration).
(2) The warehouse keeper shall be bound by the fo llowing obligations before the customs
authorities:
(a) ensure that while the goods are in the customs warehouse they are not removed from
customs supervision;
(b) allow the exercise of the customs supervision;
(c) comply with organizational and operationa l conditions of a customs warehouse, comply
with the customs authorities requirements, allow the access of customs officers to thestored goods;
(d) keep stock records of all the goods placed  under the customs warehousing procedure and
submit them to the customs authorities unde r the procedure approved by the Customs
Department.
Article 49. Liability for payment of import and export duties
(1) The warehouse keeper authorized to operate the warehouse shall be liable for payment of
import and export duties, except for the cases pr ovided for in paragraphs (2) and (3) of this
Article.
(2) Where the authorization concerns a pub lic warehouse, it may provide that the
responsibilities for payment of import and export duties devolve exclusively upon the
depositor.
(3) The liability for payment of import and export duties may, with the agreement of the
customs authorities, be transferred to th e depositor of goods in the public warehouse.
Article 50. Liquidation of  the customs warehouse  and its consequences
(1) The customs warehouse can be liquidated in the following cases: expiration of the
authorization validity term; upon the warehouse keeper’s request; cancellation or revocation
of the authorization by customs authoritie s. The customs warehouse shall become a
temporary warehouse as from the date when  the decision on liquidation is approved. Goods
shall be stored in a temporary warehouse in accordance with this Code and other normative
acts.IP/N/1/MDA/E/5
Page 18
(2) Where the authorization for establishment of a customs warehouse is cancelled, the
stored goods shall be cleared again as from the moment of their placement in the customs
warehouse.
(3) Where the authorization for establishment of the customs warehouse is revoked, the
stored goods shall be cleared again as from  the moment when the decision on revocation is
approved.
(4) No other goods shall be placed in a customs warehouse during the period of its
liquidation or suspension of the authorizati on for establishment of the customs warehouse.
Taking out of goods from the customs warehous e shall be made in accordance with the
present Code and other normative acts.
Section 8
Duty-free Shops
Article 51. Definition
Duty-free shop  means the customs procedure under which goods are commercialized under
customs supervision in specially designed places located at international airports and ports, atcustoms houses with international status, except for customs houses located at railway
stations, without collection of import and ex port duties. Placement of goods under the duty-
free shop procedure shall be made without co llection of import duties, except for customs
formalities fees, unless otherwise provided by le gislation. Goods shall be sold only to persons
who go abroad and who passed the customs and personal  ID control.
Article 52. Placing of goods under the duty-free shop procedure
(1) Any goods can be placed under a duty-free shop procedure, except for goods prohibited
from being brought in or taken out from th e customs territory, from being used on the
territory of the Republic of Moldova, as well as  other goods prohibited by legislation. Goods,
whose marketing is limited on the territory of the Republic of Moldova, can be sold under a
duty-free shop procedure, in compliance with the legislation.
(2) Goods placed under the duty-free shop procedure shall be sold in specialized shops.
(3) Placement of goods under the duty-free shop procedure shall be made in accordance with
this Code and other normative acts.
Article 53. Authorization to operate a duty-free shops
(1) A duty-free shop can be set up by a legal person, who has the authorization granted by
the Ministry of Economy and Reforms, with the agreement of the Customs Department.
(2) The validity term of the authorization fo r operating a duty-free shop shall be set by
legislation.
(3) The authorization for operating a duty-free s hop may be cancelled, revoked or suspended
by the Ministry of Economy and Reforms, w ith the agreement of the Customs Department
and in accordance with the legislation.IP/N/1/MDA/E/5
Page 19
Article 54. Obligations of the duty-free shopkeeper
1. The duty-free shopkeeper shall be obliged to:
(a) ensure that while the goods are in the duty- free shop they are not removed from customs
supervision;
(b) comply with organizational a nd operational conditions of the duty-free shop, comply with
the customs authorities requirements;
(c) keep daily records of goods placed and commercialized in the duty-free shop and submit
them to the customs authorities under the proc edure approved by th e Customs Department;
(d) meet other requirements provided by legislation.
Article 55. Liability for payment of import and export duties
The owner of the authorization to operate th e duty-free shop shall be liable for payment of
import and export duties.
Article 56. Liquidation of the duty-free shop and its consequences
(1) The duty-free shop can be liquidated in th e following cases: expiration of the
authorization validity term, cancellation or revocation of the authorization under the
procedure provided by legislation. The duty- free shop shall become a temporary warehouse
as from the date when the decision on liquidati on is approved. Goods shall be stored in a
temporary warehouse in accordance with this Code and other normative acts.
(2) Where the authorization is cancelled, the goods placed in the duty-free shop shall be
cleared again as from the moment of  their placement under this procedure.
(3) Where the authorization is revoked, the goods placed in the duty-free shop shall be
cleared again as from the moment when  the decision on revocation is approved.
(4) No goods shall be commercialized or placed into the duty-free shop during its liquidation
or suspension of the authorization.
Article 57. Diplomatic duty-free shop
(1) Diplomatic duty-free shops can be set up for se rvicing diplomatic missions and their staff
members. The operating modality of such shops shall be provided by legislation.
(2) The authorization to set up a diplomatic duty-fr ee shop shall be issued by the Ministry of
Economy and Reforms, with the agreement of  the Customs Department and with the
notification of the Ministry for Foreign Affairs regarding the necessity and the location of theshop.
(3) The obligations of the diplomatic duty-fr ee shopkeeper shall be similar to those
established for the duty-free shopkeeper.IP/N/1/MDA/E/5
Page 20
Section 9
Inward Processing
Article 58. Definition
(1) Inward processing  is a customs procedure under which imported goods are processed on
the customs territory, without application of economic policy measures and with refunding of
collected import duties, except for the customs formalities fee, provided that the outputproducts are taken out of the customs terr itory under the exportation customs procedure.
(2) Placement under inward processing procedure of goods, which are prohibited from being
brought into or taken out of the territory of  the Republic of Moldova , shall be prohibited.
Article 59. Inward pr ocessing operations
(1) The following operations may be carried out under the inward processing procedure:
(a) working of goods, including erecting or asse mbling them or fitting them to other goods;
(b) processing of goods;
(c) restoring them to the initial state;
(d) use of certain goods which allow or facilita te the production of other products, even if
they are entirely or partially used up in the process.
(2) The Customs Department shall be entitled, with the agreement of the Ministry of
Economy and Reforms, to set up restrictions on inward processing of goods, conditions to
perform processing operations, as well as po ssibilities to use home-made products for such
operations.
Article 60. Inward pro cessing authorization
(1) Authorization to use the inward processing procedure shall be issued by the Customs
Department.
(2) The inward processing authorization shall be granted to persons established in the
Republic of Moldova, except for citizens, where:
(a) the customs authorities can identify that the compensating products have been
manufactured from the temporarily importe d goods, except for the cases provided by
legislation;
(b) the inward processing procedure may cont ribute towards the export of compensating
products or may contribute to the us e of the local industrial capacities;
(c) other conditions set up by the Cust oms Department are complied with.
2. IP/N/1/MDA/E/5
Page 21
(3) The inward processing authorization may be cancelled, revoked or suspended by the
Customs Department, in accordance with the legislation.
Article 61. Inward processing period
The Customs Department shall specify, in accord ance with the legislation, the period within
which the inward processing shall be carried out. That period shall take account of the time
required to carry out the processing operati ons and export of the compensating products out
of the customs territory.
Article 62. Quantity of pr oducts obtained out of  the inward processing
For customs purposes, the Customs Department may specify, according to the legislation, the
compulsory quantity of products, which must result from the inward processing procedure.
Article 63. Refund of collected import duties
The refund of collected import duties shall be performed in accordance with the legislation.
Article 64. Relief from export duties and fr om application of economic policy measures
Imported goods and the compensating products shall be exempted from export duties and
application of economic policy measures, except for the customs formalities fee, unlessotherwise provided by legislation.
Section 10
Processing under Customs Control
Article 65. Definition
(1) Processing under customs control is a customs procedure under which imported goods,
under customs supervision and on the customs terr itory, are subject to processing operations,
which alter their initial nature or state, w ithout being subject to import duties or economic
policy measures, except for the customs formalities fee, unless otherwise provided bylegislation. The compensating products resulting fr om processing under customs control shall
be placed under another customs procedure.
(2) It is forbidden to process under customs s upervision goods prohibited from being brought
in or taken out from the territo ry of the Republic of Moldova.
Article 66. Processing operations under customs control
Processing operations under customs control shall be carried out under the provisions of
Articles 59 to 62 and Artic le 64 of this Code.IP/N/1/MDA/E/5
Page 22
Article 67. Restrictions on application of  the processing procedure under customs
control
(1) The processing procedure under customs contro l cannot be used to evade the application
of economic policy measures and rules to determine the country of origin of goods.
(2) The Government shall set the list of  goods, which cannot undergo the processing
procedure under customs control.
Section 11
Temporary Importation
Article 68. Definition
(1) Temporary importation is a customs  procedure, which allows the use of any goods on
the customs territory or outside, with total or partial relief from import and export duties andwithout their being subject to economic policy measures, except for the customs formalities
fee.
(2) Goods, which are temporarily im ported, must be re-exported in  an unaltered state, except
for cases of normal wear and tear or natural losses incurred during their transportation andstorage in good conditions.
Article 69. Placing of goods under the temporary importation procedure
(1) The Customs Department shall have the right to specify the cases when the temporary
importation procedure may be allowed, provided that the fulfillment of the respectiveobligation on re-export (re-im port) of goods and payment of import and export duties is
assured.
(2) The Government shall determine the categor y of goods, which cannot be placed under
the temporary importation procedure.
Article 70. Authorization for te mporary importation of goods
(1) The customs body shall authorize th e temporary importation of goods.
(2) The customs body shall not authorize the temporary importation of goods, which cannot
be identified.
Article 71. Period of temporary importation of goods
(1) The customs authorities shall determine th e period within which goods may remain
under the temporary importation procedure, de pending on the purpose, the circumstances
under which this procedure has been set and the contract provisions. This period shall not
exceed 3 years.
(2) The customs authority shall apply the period referred to in paragraph (1) of this Article
as established by th e Customs Department.IP/N/1/MDA/E/5
Page 23
Article 72. Relief from import and export duties
(1) The case and the special conditions under wh ich the temporary importation procedure
may be used with total relief from import and export duties, except for the customsformalities fee, shall be determined in accordance with the legislation.
(2) The total amount of import or export duties to  be charged in respect of goods placed
under the temporary importation procedure sha ll not exceed that, which would have been
charged at the time of importing or exporting goods, in accordance with the importation orthe exportation procedure.
(3) If the amounts laid down in paragraph (2) of this Article are equal, the goods shall be
deemed placed under the importation or expor tation procedure, provided that no economic
policy measures are applied.
Article 73. Expiry of th e period of temporary importation of goods
On expiry of the period of temporary importa tion procedure, the goods, which have not been
returned, shall be placed under another custom s procedure or stored in temporary warehouses
owned by the customs authorities.
Article 74. Failure to return goods placed under temporary importation procedure due
to their destruction or loss
The person who placed the goods under the te mporary importation procedure shall not be
liable for the failure to return them in time if their destruction or loss is caused by damage orforce majeure , which is confirmed by the competen t authority of the respective country.
Section 12
Free-trade Zones
(Free entrepreneurship zones)
Article 75. Definition
Free-trade zone  is a customs procedure under which imported goods are placed and used on a
certain territory with total relief from import duties and w ithout their being subject to
economic policy measures, except for the customs formalities fee, in accordance with theprocedure established by this Code and ot her normative acts, unless otherwise provided by
legislation, while home-made goods are intr oduced and used in compliance with the
exportation procedure.
Article 76. Setting up of free-trade zones
A free-trade zone shall be set up in accordance with the legislation.
Article 77. Activities involving goods placed in free-trade zones
(1) Goods placed in free-trade zones can be s ubject to production, trad e and other activities,
except for sales by retail, in compliance with this Code and other legislative acts.IP/N/1/MDA/E/5
Page 24
(2) The Parliament shall set out restrictions and prohib itions on activities involving goods
introduced in the free-trade zones.
(3) The customs authorities shall have the right to prohibit certain categories of persons from
carrying out actions with goods placed in fr ee-trade zones or prohibit their access to free-
trade zones if these persons do not comply with the legislation.
(4) The Government and the Customs Department sh all have the right to restrict or prohibit,
under their terms of reference, the placement of certain categories of goods in the free-trade
zones.
Article 78. Period of remaining of goods in free-trade zones
There is no limit on the length of time during wh ich goods may remain in a free-trade zone.
Article 79. Enforcement of customs legislation in free-trade zones
(1) The customs authorities shall have the right to check goods entering, remaining or
leaving the free-trade zone. The goods shall be  made available upon request to the customs
authorities.
(2) Clearance of goods entering, remaining or leaving the free-trade zone, shall be made
under the procedure established by the Customs Department.
(3) Any construction works in the free-trade zone shall be subject to prior authorization from
the Customs Department.
Article 80. Daily stock keeping of goods placed in free-trade zones
The person carrying on an activity involving entering, leaving, storage, working or
processing, sale or purchase, of goods in a free-trade zone shall keep stock records and
submit a report related to them to the cust oms authorities under the procedure approved by
the Customs Department. The daily stock reco rds must record any movements of goods.
Article 81. Collection of import and export  duties and a pplication of economic policy
measures
(1) Where imported and home-made goods enter th e free-trade zone, no import duties shall
be charged and no economic policy measures shall be applied, except for the customs
formalities fee, unless otherwise provided by legislation.
(2) Where goods leave the free-trade zone and are brought into another part of the customs
territory, import duties shall be charged and economic policy measures shall be applied. Ifgoods leave the free-trade zone and are brought into another part of the customs territory of
the Republic of Moldova, neith er import and export duties sh all be charged nor economic
policy measures shall be applied, except for the customs formalities fee.IP/N/1/MDA/E/5
Page 25
Article 82. Relief of goods to be exported in  accordance with  the exportation procedure
from import duties or refund of collected such duties
(1) Where goods to be exported are brought into the free-trade zone in accordance with the
customs exportation procedure, these goods sha ll be exempted from import duties, except for
the customs formalities fee, or collected such duties shall be refunded, if such exemptions or
refunds are provided for the cases of effective export of goods. The effective export of goodsshall be made not later than 6 months after the date when goods are exempted from import
duties or from the date when these duties are refunded.
(2) Where goods to be exported leave the free-trade zone and are brought into another part of
the customs territory in accordance with the customs exportation procedure, or in case offailure to export de facto  these goods within the deter mined time limits, all import duties
specified by legislation shall be paid.
Article 83. Liability for p ayment of customs duties on import and export
The person who introduced the goods in the free -trade zone shall be liable for payment of
import and export duties.
Section 13
Free Customs Warehouses
Article 84. Definition
Free customs warehouse  is a customs procedure under which imported goods may be stored
and used in special premises without bein g subject to import duties or economic policy
measures, except for the customs formalities f ee, under the procedure established by this
Code and other normative acts,  unless otherwise provided by  legislation, while home-made
goods are stored and used in compliance with the exportation procedure.
Article 85. Authorization to operate a free customs warehouse
(1) Authorization to operate a free customs wa rehouse shall be required from the Customs
Department.
(2) The validity term of the authorization to  operate a free customs warehouse shall be
specified by the Customs Department in compliance with the legislation.
(3) The authorization for operating a free cust oms warehouse may be cancelled, revoked or
suspended by the Customs Department in accordance with the legislation.
Article 86. Conditions to be met by the free  customs warehouse and obligations of the
free warehouse keeper
(1) The customs warehouse must be equipped in su ch a way as to not allow the bringing in
or taking out of goods unless the customs au thorities are aware about these movements, it
must provide conditions for sealing (double lo cks with one set of locks under the customs
authorities administration).IP/N/1/MDA/E/5
Page 26
(2) Only legal persons registered in accord ance with the legislation can operate a free
customs warehouse.
(3) The free customs warehouse keeper shall be bound by the following obligations before
the customs authorities:
(a) ensure that while the goods are in the fre e customs warehouse they are not removed from
customs supervision;
(b) allow the exercise of the customs supervision;
(c) comply with organizational and operati onal conditions of a free customs warehouse,
comply with the customs authorities requirements;
(d) fulfill other obligations laid down by legislation.
Article 87. Activities involving goods placed in free customs warehouses
(1) Goods placed in free customs warehouses can be subject to production, trade and other
activities, except for sales by retail, in compliance with this Code and other normative acts.
(2) The Customs Department shall set out restrictions and prohibitions on activities
involving goods introduced in the free customs warehouse.
(3) The customs authorities shall have the right to prohibit certain categories of persons from
carrying out actions with goods placed in fr ee customs warehouses or prohibit their access to
free customs warehouses if these persons  do not comply with the legislation.
(4) The Government and the Customs Department sh all have the right to restrict or prohibit,
under their terms of reference, the placement or placement of certain categories of goods in
the free customs warehouses.
Article 88. Period of remaining of goods in free customs warehouses
There is no limit on the length of time during which goods may remain in a free customs
warehouse.
Article 89. Enforcement of customs legislation in free customs warehouses
(1) The customs authorities shall have the right to check goods entering, remaining or
leaving the free customs warehouse. The goods shall be made available upon request to the
customs authorities.
(2) Clearance of goods entering, remaining or leaving the free customs warehouse, shall be
made under the procedure establis hed by the Customs Department.
Article 90. Daily stock keeping of goods placed in free customs warehouses
The person carrying on an activity involving entering, leaving, storage, working or
processing, sale or purchase, of goods in a free customs warehouse, or the free customsIP/N/1/MDA/E/5
Page 27
warehouse keeper, shall keep stock records and s ubmit a report related to them to the customs
authorities under the procedure approved by the Customs Department. The daily stock
records must record any movements of  goods in the free customs warehouse.
Article 91. Collection of import or export  duties and a pplication of economic policy
measures
(1) Where imported and home-made goods ente r the free customs warehouse, no import
duties shall be charged and no economic policy measures shall be applied, except for the
customs formalities fee, unless otherwise provided by legislation.
(2) Where goods leave the free customs warehouse and are brought into another part of the
customs territory, import duties shall be charged and economic policy measures shall beapplied. If goods leave the free customs warehous e and are brought into another part of the
customs territory of the Republic of Mol dova, neither import and export duties shall be
charged nor economic policy measures shall be applied, except for the customs formalitiesfee.
Article 92. Relief of goods to be exported in  accordance with  the exportation procedure
from import duties or refund of collected such duties
(1) Where goods to be exported are brought into the free customs warehouse in accordance
with the customs exportation procedure, thes e goods shall be exempted from import duties,
except for the customs formalities fee, or coll ected such duties shall be refunded, if such
exemptions or refunds are provided for the cases  of effective export of goods. The effective
export of goods shall be made  not later than 6 months after the date when goods are
exempted from import duties or from the date when these duties are refunded.
(2) Where goods to be exported leave the free customs warehouse and are brought into
another part of the customs territory in accordance with the customs exportation procedure, orin case of failure to export de facto  these goods within the de termined time limits, all import
duties specified by legislation shall be paid.
Article 93. Liability for payment of import and export duties
The person who introduced the goods in the free customs warehouse shall be liable for
payment of import and export duties.
Article 94. Liquidation of the free customs warehouse and its consequences
(1) The free customs warehouse can  be liquidated in the following cases: expiration of the
authorization validity term; upon the reques t of the free customs warehouse keeper;
cancellation or revocation of th e authorization by the Custom s Department. The free customs
warehouse shall become a temporary warehous e as from the date when the decision on
liquidation is approved. Goods sh all be stored in a temporary warehouse in accordance for a
period not longer than 6 months.
(2) Where the authorization for establishmen t of a free customs warehouse is cancelled, the
stored goods shall be cleared again as from th e moment of their placem ent in the free customs
warehouse.IP/N/1/MDA/E/5
Page 28
(3) Where the authorization for establishm ent of the free customs warehouse is revoked,
the stored goods shall be cleared again as from the moment when the decision on revocation
is approved.
(4) No other goods shall be placed in a free customs warehouse during the period of its
liquidation or suspension of the authoriza tion for establishment of the free customs
warehouse. Taking out of goods from the free customs warehouse shall be made in
accordance with the present Code and other normative acts.
Section 14
Outward Processing
Article 95. Definition
(1) Outward processing  is a customs procedure under which the home-made goods are
temporarily exported for transf orming or processing outside th e territory of the Republic of
Moldova without being subject to economic policy measures. These arrangements permit
compensating products to be re- imported with total or  partial relief from import duties, except
for the customs formalities fee, and without being subject to economic policy measures,
unless otherwise provided by legislation.
Article 96. Outward pr ocessing operations
(1) Goods placed under the outward processing procedure may undergo the operations laid
down in Article 59 paragr aph (1) of this Code.
(2) The Customs Department and the Minist ry of Economy and Reforms shall impose
restrictions on some operations of  outward processing of goods.
Article 97. Goods excluded from placement under the outward processing procedure
The outward processing procedure shall not be open to the goods:
(a) whose export from the customs territory give rise to total relief from import duties or
repayment or remission of collected such duties;
(b) which, prior to export from the customs territory, were released for free circulation with
total relief from import duties, for as long as the conditions for granting such relief continueto apply;
(c) in other cases provided by legislation.
Article 98. Outward pro cessing authorization
(1) Authorization to use the outward processing procedure shall be issued by the entitled
authority, according to the legislation.
(2) The outward processing authorization sha ll be granted to persons established in the
Republic of Moldova, except for citizens, where:IP/N/1/MDA/E/5
Page 29
(a) the customs authorities can identify that the compensating products have been
manufactured from the temporarily exported goods;
(b) the outward processing procedure is not lia ble seriously to harm the national economy.
Article 99. Outward processing period
The outward processing of goods shall be carried out within the period specified by
legislation. That period shall take account of the economi cally justified time, which is
required to carry out the outward processing operations.
Article 100. Quantity of pr oducts obtained out of  the outward processing
For customs purposes, the Customs Department may specify, according to the legislation, the
compulsory quantity of products, which must result from the outward processing procedure.
Article 101. Export duties imposed on good s placed under the outward processing
procedure
Goods placed under the outward processing proc edure shall be subject to export duties, with
a subsequent refund of such duties, except for the customs formalities fee, provided that the
compensating products are introduced on the cu stoms territory and the provisions of this
Code and other normative acts are complied with.
Article 102. Relief from import duties of th e compensating products resulting from
outward processing
(1) The compensating products resulting from outward  processing may be subject to total or
partial relief from import duties, except for the customs formalities fee, provided that they areimported by the holder of the outward processi ng authorization or by his customs broker.
(2) The import duties shall be calculated on the basis of the tariffs imposed on compensating
products, multiplied by the cost of this operation.
Article 103. Failure to return  the exported goods for ou tward processing or the
compensating products due to their destruction or loss
The holder of the outward processing authoriz ation, who did not return the goods who did not
import the compensating products within the es tablished time limits, sha ll not be liable before
the customs authorities, if the destruction or loss of goods or products obtained as a result of
outward processing was caused by force majeure  circumstances or their damage, which is
confirmed by the competent aut hority of the respective country.
Section 15
Exportation
Article 104. Definition
Exportation  means a customs procedure under wh ich goods leave the customs territory
without the obligation to return to this territory.IP/N/1/MDA/E/5
Page 30
Article 105. Placing of goods under the exportation procedure
Goods can be placed under the exportation proce dure, provided that all export duties are paid
and all economic policy measures  and other requirements provide d by this Code and other
normative acts are met.
Article 106. Release for free  circulation of goods plac ed under the exportation
procedure
Goods placed under the exportation procedure sha ll be released for free circulation, provided
that they leave the customs territory without alte ration of the state in which they were at the
time when customs declaration was issued, except for their normal wear and tear and naturallosses incurred during their transporta tion and storage in good conditions.
Section 16
Re-exportation
Article 107. Definition
Re-exportation  means the customs procedure under wh ich foreign-made goods are taken out
of the customs territory without being subject  to export duties and application of economic
policy measures, except for the customs formalitie s fee, or with refunding of the collected
import duties, in conformity w ith the provisions of this Code and other normative acts.
Article 108. Placing of goods under the re-exportation procedure
(1) The import duties shall not be charged a nd economic policy measures shall not be
applied where goods are brought into the customs territory, except for the customs
formalities fee, if these goods have been declared to the customs authorities as goods
exclusively for re-exportation. The effective taking out of these goods shall be carried
out not later than 6 months from the date when the customs declaration was issued. In
case of failure to meet the time limits, impor t duties shall be paid according to the
legislation.
(2) Where goods are re-exported, the collected im port duties shall be re funded, except for
the customs formalities fee, where:
(a) the re-exported goods are in an unaltered stat e, except for their normal wear and tear and
natural losses incurred during their tran sportation and storage in good conditions;
(b) the goods are re-exported during 2 years following the date of their importation;
(c) the re-exported goods were not used for profit purposes.
(3) Where goods are re-exported, export duties shall not be charged and economic policy
measures shall not be applied, except for the customs formalities fee, unless otherwiseprovided by legislation.IP/N/1/MDA/E/5
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Section 17
Destruction
Article 109. Definition
(1) Destruction  is a customs procedure under which foreign-made goods are destroyed
under the customs supervision or made usele ss, without collecting import duties, except
for the customs formalities fee, and without applying economic policy measures.
(2) Destruction of goods shall be allowed only with the au thorization of the customs
authorities, under the procedure specified by  the Customs Department. If there are
enough grounds to consider that the destru ction of goods may cause  significant damage
to the environment, as well as in other cas es provided by legislation, authorization for
destruction shall not be granted.
Article 110. Incu rred expenses
The interested person shall destroy the goods at his own expense.
Article 111. Waste resulted from destruction of goods
Any waste or scrap resulting from destruction shall be assigned a customs procedure
applicable to foreign-made g oods under customs supervision.
Section 18
Abandonment in the Favor of the State
Article 112. Definition
(1) Abandonment in the favor of the state  means a customs procedure where a person
renounces the goods in the favor of the state without collection of import or export duties,
except for the customs formalities fee, and wit hout application of economic policy measures.
(2) Abandonment in the favor of the state shall be put into effect only with the agreement
of the customs authorities, in accordance with  the procedure specified by the Customs
Department.
Article 113. Incu rred expenses
Abandonment of goods in the favor of the sate shall be made by an interested person on his
own account and shall not entail any expense for the state.
Section 19
Transit of Means of Transport of Some Categories of Goods
Across the Customs Border
Article 114. Transit of means of tr ansport across th e customs border
(1) Transit of means of transport across the customs border shall be carried out in accordance
with the customs procedures applying to the means of transport.IP/N/1/MDA/E/5
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(2) Any means of transport, which cross the cust oms border, shall stop at places specified by
the customs authorities. Where this requirement is not complied with, the customsauthorities shall have the right to stop the means of transport by force.
(3) The duration of the stationing of the means of transport shall be set by the relevant
customs authority, taking account of the time, which is required to carry out customs
control, customs clearance and other types of control.
(4) The means of transport shall leave the sta tioning point only upon authorization from the
customs authority.
(5) Time and place where the means of transport transits the customs border shall be set by the
customs authority.
Article 115. Transit of currency and oth er valuables across the customs border
The currency and other valuables may be transited across the customs border in accordance
with the legislation.
Article 116. Transit by natura l persons of non-commerci al goods across the customs
border
(1) Goods, which are not intended for production purposes or for other commercial activities,
may be transited across the customs border by  natural persons under a simplified procedure
established by the Customs Department. This procedure may include total or partial relieffrom import or export duties, except for the customs formalities fee, unique taxes and non-
application of economic policy measures in accordance with the legislation.
(2) The purpose of goods shall be determined ac cording to their quantity and value, the
grounds of the natural person to transit these goods across the customs border, if there are noreasons to consider that these goods are not intended for personal or family members’ use.
Chapter III
IMPORT AND EXPORT DUTIES
Section 20
General Provisions
Article 117. Import and export duties
Where goods are transited across the cust oms border and in other cases provided by
legislation, the following import duties and, re spectively, export duties, shall be charged:
(a) customs fee;
(b) value added tax;
(c) excises;
(d) customs formalities fee;IP/N/1/MDA/E/5
Page 33
(e) licensing and license renewal fee;
(f) customs auction fee;
(g) other fees provided by legislation.
Article 118. Customs fees
Goods transiting the customs border shall be subj ect to customs fees in accordance with the
legislation.
Article 119. Value added tax
Value added tax shall be applie d to goods brought into the customs territory in accordance
with the legislation.
Article 120. Excises
Excises shall be applied to goods  brought into the customs territory in accordance with the
legislation.
Article 121. Customs formalities fee
(1) Customs formalities comprise all services provided by the customs authorities in the
customs domain. The nomenclature of these servi ces and the fees charged for such services
shall be approved pursua nt to the legislation.
(2) The collected customs formalities fees shall be deemed as extra-budgetary financial
resources and shall be integrally used to finance the activities of the customs system.
(3) The amount, the purpose and the manner of utilization of the collected customs
formalities fee shall be established by the Government.
Section 21
Calculation and Payment of Import and Export Duties
Article 122. Basis for calculation of customs fee, value added tax, excises and customs
formalities fee
(1) The natural volume or the customs value of goods, established in conformity with the
legislation, shall serve as a basis for calculation of the customs fee.
(2) The natural volume or the customs value of goods, established in conformity with the
legislation, shall serve as a basi s for calculation of the excise.
(3) The taxable value with VAT of the imported goods shall constitute their customs value,
determined in accordance with the legisl ation, and the import duties (VAT excepted).
(4) The customs value of goods or the fixed taxes,  stipulated by legislation, shall serve as a
basis for calculation of the customs formalities fee.IP/N/1/MDA/E/5
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Article 123. Persons subject to  import and export duties
Import and export duties shall be  paid by the declarant or by any other person provided by
legislation.
Article 124. Terms of payment of import and export duties
(1) Import and export duties shall be paid in advance, prior to the filing of the customs
declaration. At the moment of  customs clearance it shall be allowed to pay only the
difference between the calculated amount  and the amount paid in advance.
(2) The customs authorities shall be entitled to prohibit the importation of goods for which
no import duties have been paid, in th e manner established by this Code.
(3) Natural persons, who are not subjects of entr epreneurial activity, shall pay the import or
export duties at the moment of crossing the customs border.
(4) Natural persons, who transit the territory of  the Republic of Moldova having a volume
of goods, which exceeds the allowed limit norm, shall pay a guarantee sum equal to theimport duties collected for goods in surplus. The procedure for collecting and refunding of
this guarantee sum shall be established by the Customs Department.
Article 125. Payment of import and export duties
(1) Legal and natural persons sha ll pay the import and export duties in cash or by transfer
(including by cards) onto respective accounts of the Central Treasury of the Ministry of
Finance.
(2) Calculation of import and ex port duties shall be performed  on the basis of the tariffs
and rates, established by le gislation, applicable at the moment of declaration filing.
(3) Payment of import and export duties by transfer shall be deemed completed only at the
time of depositing financ ial resources on the treasury accounts open for the customs authority
and confirmed by respective bank statements.
Article 126. Deferment and installment of payment of import and export duties
(1) The deferment or installment of payment of import and export duties shall be established
by legislation.
(2) No deferment or installment of payment of customs formalities fees shall be allowed.
(3) In case of deferment or installment of payment of import and export duties, an interest
shall be calculated constituting 1% of the basis rate of th e National Bank of Moldova for
short term credits for each day of deferment or installment of payment, unless otherwiseprovided by legislation. Where the deferment or the installment of paym ent term is not met,
penalties shall be applied according to the legislation.
(4) Where deferment or installment of payment of import and export duties is granted, the
payment of these duties shall be perform ed under the provisions of this Code.IP/N/1/MDA/E/5
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Article 127. Ensuring th e payment of import and export duties
(1) Payment of import and export duties, in case of  granting fiscal vacations, can be ensured
by pledge of goods and means of transport, bank guarantee (or guarantee from other financial
institutions), or by deposit of guarantee am ounts on a deposit account open by the Customs
Department at the Central Treasur y of the Ministry of Finance.
(2) The pledging process and the procedure of tr ansfer of the pledge onto the account of the
guaranteed customs duties on import and export shall be made in accordance with thelegislation.
(3) Depositing of guarantee sums on the deposit ac count shall be made in amounts calculated
on the basis of the quota and fees set up for goods  released for free circulation, effective at
the time of depositing such guarantee sums.
(4) No interest shall be calculated on gu arantee sums put onto the deposit accounts.
(5) The procedure for depositing (or drawing) of guarantee sums from the deposit accounts
open by the Customs Department shall be regulated by the Ministry of Finance in agreement
with the National Bank of Moldova.
Article 128. Currency in which the import and export duties shall be paid
Import and export duties sha ll be paid in Lei of the Republic of Moldova.
Article 129. Collection of import and export duties
(1) Import and export duties, whic h have not been paid under the procedure laid down in
Article 124 of this Code , shall be collected incontestably by the customs authorities from the
payer’s account on the basis of executory doc uments or equivalent such documents in
accordance with the legislation.
(2) A penalty in the amount established by the Law on Budget for the current year shall be
paid for each day of delay of the customs duties payment.
(3) The calculation of penalties shall be performed beginning with the first day of expiration
of the term of deferent or installment.
(4) In the event of lack of funds on the paye r’s account, the customs authorities shall have
the right to seize the payer’s property in accordance with the legislation.
(5) If the payer evades from payment of the import and export duties, the Customs
Department shall have the right to take and to submit to the respective financial institution thedecision on the suspension of bank transactions of the debtor until the entire payment will bemade. This decision shall be binding the bank institution.
Article 130. Refund of additionally paid or collected import or export duties
(1) Additionally paid or collected import a nd export duties shall be refunded upon the
payer’s written request filed within the term provided by legislation.IP/N/1/MDA/E/5
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(2) No refund is provided for the collected customs formalities fee.
Chapter IV
CUSTOMS CLEARANCE
Section 22
General Provisions
Article 131. Customs cl earance procedure
Customs clearance shall be carried out in acco rdance with the provisions of this Code and
other normative acts, including those issued by the Customs Department.
Article 132. Place and time of customs clearance
(1) Customs clearance shall be carried out in th e specified places within the activity areas
of the customs authority where the exporter or the recipient of goods is located, or where
their subdivisions are located, and during the opening hours of the customs authority, under
the procedure established by  the Customs Department.
(2) Upon any person’s request, the customs cleara nce can be carried out in other places and
after hours with the agreement of the customs authority and at the expense of this person.
Article 133. Participation of right holders on goods and me ans of transport and their
representatives at customs clearance
(1) Right holders on goods and means of transpor t and their representatives shall have the
right to participate at the customs clearance procedure.
(2) Upon the customs authority request, the persons  referred to in paragraph (1) of this
Article shall be obliged to participate and assist the customs officer in the customs clearanceprocedure.
Article 134. Language used for customs formalities
The customs documents shall be prepared in the state language, except for the cases provided
by legislation.
Article 135. Customs cl earance authorities
Customs clearance shall be carried out at internal and border customs authorities, and no
other authorities shall be entitled to perform this procedure. The Customs Department shallbe empowered to specify the customs author ities where customs clea rance of certain goods
and means of transport shall be performed.IP/N/1/MDA/E/5
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Article 136. Usage and availability of goods a nd means of transport, which have not
completed the customs clearance
(1) No person shall have the right to use or di spose of goods and means of transport, which
have not completed the customs clearance, except for cases stipulated by this Code and thenormative acts of the Customs Department.
(2) The Customs Department shall be entitled to set conditions a nd restrictions for usage and
availability of goods and means of transpor t, which have not completed the customs
clearance.
Article 137. Starting of customs clearance
The customs clearance shall start when the customs officer shall be available to carry out the
customs clearance of goods and means of tr ansport, complying with the procedure of
preliminary operations provided by this Code.
Article 138. Simplified customs clearance
(1) Where goods necessary in case of natural ca lamities, catastrophes and accidents, as well
as of live animals, perishable goods, radioa ctive substances, mass-media materials are
brought in or taking out from the Republic of Moldova, the simplified customs clearance
procedure shall be applied.
(2) The cases and conditions for a simplified cu stoms clearance procedure shall be specified
by the Customs Department.
Article 139. Operations to be performed with goods and mean s of transport subject to
customs clearance
(1) Upon request of the customs authorities, th e person who passes goods across the customs
border, the carrier, the warehouse keeper or su ch other right holders on goods and means of
transport shall be obliged to carry out transpor tation, weighing, other actions to determine the
quantity of goods, to load, unload, transship, re pair the damaged packing, pack, re-pack, open
the packages or other premises where goods and means of transport may be stored for
customs clearance.
(2) In other cases, if the customs clearance of  goods and means of transport has not been
completed, the actions referred to in paragraph (1) of this Article shall be carried outexclusively with the authorization of the customs authorities.
(3) Loading and unloading, as well as other actions  with goods and means of transport shall
not entail additional expenses for the customs authorities.
Article 140. Samples and specimens of goods for customs clearance purposes
(1) The customs authorities shall have the right to  draw samples and specimens of goods and
conduct examinations (expertise) for customs clearance purposes.IP/N/1/MDA/E/5
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(2) Samples and specimens under customs superv ision can be drawn by right holders on
goods and their representatives, as well as by state control authorities with the permission of
the customs authorities.
(3) Samples and specimens sha ll be drawn in the minimum amounts that ensure their
examination.
(4) When drawing samples and spec imens of goods under customs s upervision an official act
shall be prepared in the form dr awn up by the Customs Department.
(5) Right holders on goods and their representa tives shall have the right to attend the
samples and specimens drawing carried out by the customs officers a nd other state control
authorities. The customs officers shall attend the samples and specimens drawing carried outby other state control authorities, as well as by the right holders on goods and theirrepresentatives. These persons shall be obliged to assist the customs officers in samples andspecimens drawing, and to carry out, on their account, the loading and unloading, as well as
other actions necessary for sa mples and specimens drawing.
(6)  In the event of absence of the right holde r on goods and his representative, the customs
body may draw samples and specimens if these persons do not show up within ten days after
the goods are presented or under circumstances  that cannot be postponed. In such cases,
natural persons who are not interested in the examination (expertise) results shall participateat the drawing of such  samples and specimens.
(7) The right holder on goods and his representa tive shall be entitled to take knowledge of
the expertise results. The customs authorities sh all be informed about the results of the
expertise of samples and specimens drawn by another state control authority.
(8) The customs authorities shall not refund th e expenses due to samples and specimens
drawing. Expenses due to the examination (expertise) of samples and specimens incurred bythe customs body and its laboratory shall not be  refunded by the right holder on goods, except
where the examination is conducte d upon the right holder’s request.
(9) The procedure and time limits fo r samples and specimens draw ing, their examination and
the conditions of their availability shall be established by the Customs Department.
Article 141. Enforcement of the customs legislation on transit of goods with
accompanying documents
(1) Where the customs authorities have sufficient grounds to consider that the carrier with
his means of transport cannot guarantee the comp liance with the provisions of this Code, the
customs authorities shall be entitled to allow the transit of goods with accompanying
documents, provided that the means of trans port is properly equipped or the goods are
escorted, the means of transport is provided w ith accompanying documents or the goods are
transited by the customs carrier, under the provi sions of this Code and the normative acts of
the Customs Department.IP/N/1/MDA/E/5
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(2) Expenses incurred by the customs carrier, wh ich are related to the equipment of the
means of transport or to the transit of g oods with accompanying documents, shall not be
refunded by the state authorities.
(3) In cases other than those laid down in paragraph (1) of this Article, the transit of goods
with accompanying documents shall be made after payment of import and export duties.
Section 23
Preliminary Operations
Article 142. Prelim inary operations
Preliminary operations mean the customs actions carried out prior to the customs clearance
and placement of goods and means of tran sport under a certain customs procedure.
Article 143. Main objectives of  the prelimin ary operations
(1) Preliminary operations are necessary to facilitate and accelerate the customs clearance of
goods and means of transport, as well as th eir placement under a cert ain customs procedure.
(2) Preliminary operations do not allow the bringi ng in or taking out from the Republic of
Moldova of prohibited goods  and means of transport.
Article 144. Informing th e customs authoritie s about the transit of goods and means of
transport across the customs border
(1) Where goods and means of transport are brought into the customs territory, including
from free-trade zones or free customs warehous es, the carrier shall inform the customs
authorities about border crossing. The customs au thorities shall record this information and
set the time and place where the goods and means of transport shall be  brought to undergo the
customs clearance procedure.
(2) Where goods and means of transport are taki ng out from the Republic of Moldova, the
person who transits goods and means of tran sport shall inform in advance the customs
authorities. The latter shall record this inform ation and set the time and place where the goods
and means of transport shall be brought to unde rgo the customs clearance procedure. If the
person transiting goods and means of transport across the customs border does not inform the
customs authorities about it, the carrier shall be bound to do this.
(3) The provisions of this article  shall not apply to goods which cross the customs territory
by sea, by river or by air without passing thro ugh the ports or the airports of the Republic of
Moldova.
Article 145. Presentation  of goods, means of transport and accompanying documents to
the place specified by the customs
(1) After the notification referred to in Article  144 of this Code, the carrier shall be bound to
present goods, means of transport and accompan ying documents without any changes to the
place specified by the customs, except for their normal wear and tear and natural lossesIP/N/1/MDA/E/5
Page 40
incurred during their transit and storage in good conditions, without using them for other
purposes.
(2) Presentation of goods, means of transport and accompanying documents shall be made
within time limits set by the customs authoritie s taking into account the possibilities of the
means of transport, the route and other conditions.
Article 146. Measures to be taken in case of accidents or force majeure
(1) If, as a result of an accident or force maje ure, the carrier cannot present goods, means of
transport and accompanying documents under the conditions provided for in Article 145 of
this Code, he shall be bound to undertake nece ssary measures to ensure goods, means of
transport and accompanying documents, and inform immediately the nearest customsauthority about the conditions occurred and the place where goods, means of transport and
accompanying documents are stored. The customs authority shall specify the measuresnecessary to be taken to ensure the customs control.
(2) The customs authority shall not reimburse to the carrier the expenses related to the
actions laid down in paragr aph (1) of this Article.
(3) The provisions of this Article shall apply to  sea, river and air shipments provided for in
Article 144 paragraph (3) of this Code, if they have to stop on the territory of the Republic of
Moldova.
Article 147. Presentation  of goods and means of transp ort to the designated place
(1) Goods and means of transport shall be presented to the designated place and
accompanying documents shall be submitted to the customs authority. The customsauthorities shall be informed about the arriva l of goods and means of transport within 30
minutes following their arrival.  Where goods and means of transport arrive to the designated
place after hours, their presentation shall start within 30 minutes as of the opening hours of
the customs authorities.
(2) Upon the request of the customs authorities,  goods and means of transport shall be
presented de facto  to the customs authorities.
(3) After presentation of goods, the right holder on these goods or his representative may,
with the permission of the customs authority, draw samples and specime ns of goods in order
to place them under respective customs procedures.
(4) Goods and means of transport, which arrived to the designated place after hours of the
customs authorities, shall be placed in the customs control areas.
(5) Leaving of goods and means of transport wit hout supervision, changing of place, loading
and unloading of goods, changing initial loca tion of goods, disembarking of passengers,
opening of packages and boxes and other acti ons can be carried out only with the customs
body authorization.
(6) Provisions of paragraph (5) of this Article sh all not apply to the carrier if he can prove
that there was a real danger for the life and health of the passengers, including danger ofIP/N/1/MDA/E/5
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destruction, loss or damage of  goods and means of transport. The carrier shall inform
immediately the customs authoritie s about such circumstances.
(7) The customs authority shall have the right to request the immediate performance of
actions referred to in paragraph (5) of this Article or their performance within the terms set bythis customs authority.
(8) The customs authority shall not refund any a dditional expenses incurred by the carrier as
a result of the circumstances specified in this Article.
Article 148. Brief customs declaration
(1) Brief customs declaration forms can be used  before goods and means of transport are
placed under certain customs procedures.
(2) The Customs Department shall specify the declaration form and the information to be
provided in such declaration.
(3) With the agreement of the customs authorities, accompanying transport, commercial and
other documents, including those prepared in  foreign languages spoken by the customs
officers can be used for brief declaration of goods, if they contain all the necessary
information provided for in pa ragraph (2) of this Article.
(4) The carrier shall submit the brief declarati on when presenting the goods and the means of
transport.
(5) The brief customs declaration shall not be filled in if the goods are placed within the
established time limits under the respective customs procedure.
(6) If the carrier has not a representative, the brief declaration form may be submitted by the
captain, the driver or by other natural persons who drive the means of transport.
(7) The carrier’s representative shall be obliged to assist the customs authorities in the
submission of the brief customs declaration.
Article 149. Liability before cu stoms authorities during th e preliminary operations
The carrier shall be responsible for the goods and the means of transport before they are
placed under a customs-approved treatment, incl uding for the payment of import or export
duties, except for cases provided by this Code.
Section 24
Temporary Storage
Article 150. Temporary Storage
From their presentation to the customs authorities and until their release for free circulation or
placement under another customs procedure, the imported goods and means of transport shall
have the status of goods and means of tran sport in temporary storage under the customs
control.IP/N/1/MDA/E/5
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Article 151. Place for temporary storage
Temporary storage shall be made in well-e quipped premises or other places (temporary
warehouses).
Article 152. Setting up of temporary warehouses
The customs authorities shall set up ware houses for temporary storage of goods.
Article 153. Types of temporary warehouses
Warehouses set up by the customs authoritie s shall be deemed as public warehouses.
Article 154. Goods which can be st ored in temporary warehouses
Any goods can be stored in temporary warehouses. Goods, which may alter other goods or
require special storage conditi ons, shall be kept in special premises of the temporary
warehouses.
Article 155. Relationship be tween the temporary warehou se keeper and the persons
who keep goods and means of tran sport in the te mporary warehouse
The relationship between the customs author ity as temporary warehouse keeper and the
persons who keep goods and means of transpor t in this warehouse shall be exercised on a
contract basis, under the provisions of this  Code and the normative acts of the Customs
Department.
Article 156. Documents necessary to sto re goods and means of transport in the
temporary warehouse
Where goods and means of transport are stor ed in a temporary warehouse, the customs
authorities shall be entitled to  request only documents, which identify the goods and the
means of transport stored in the warehouse, in cluding those prepared in foreign languages
spoken by the customs officers.
Article 157. Obligations of th e Temporary Warehouse Owner
The temporary warehouse keeper shall be bound by the following obligations before the
customs authorities:
(a) create conditions for storage of goods and means of transport;
(b) ensure that while goods and means of transport are in the temporary warehouse they are
not removed from customs supervision;
(c) keep stock records of goods and means of transport stored in the temporary warehouse
and submit them to the Customs Depar tment under the established procedure.IP/N/1/MDA/E/5
Page 43
Article 158. Additional rights of the cu stoms authorities on temporary warehouses
The Customs Department shall have the right to specify the list of goods and means of
transport, which can be stored in the temporary warehouses.
Article 159. Liability for payment of import or export duties
The person who places goods and means of tr ansport in the temporary warehouse shall be
responsible for payment of  import or export duties.
Article 160. Temporary storage period
(1) The Customs Department shall specify the period for temporary storage of goods. That
period shall take account of th e time required to submit the customs declaration, the nature of
the goods and the means of transport. The Customs Department may extend the period for
temporary storage of goods.
(2) Goods and means of transport can be stored  in temporary warehouses not longer than 2
months, except for  the cases stipulated by  other articles of this Code. The Customs
Department can set a limite d storage period for certain categories of goods.
Article 161. Operation with  temporary stored goods
The customs authorities may inspect the tempor ary stored goods. Samp les and specimens can
be drawn with the permission of the customs authorities.
Section 25
Customs Broker
Article 162. Customs broker
(1) The customs broker is a legal person registered in accordance with the legislation who
holds the license issued by the Customs De partment for customs broker activity and who
performs intermediate transactions in the cust oms domain in its name, but on behalf of and
upon request of the person it represents.
(2) The customs broker shall carry out its activitie s in accordance with the provisions of this
Code and other normative acts.
(3) The relationship between the customs brok er and the person it represents shall be
regulated on a contract basis.
Article 163. Licensing of th e customs broker’s activity
(1) In order to obtain the license for the customs broker’s activity, the legal person shall:
(a) have at least one specialist in the staff with a qualifying certificate in the customs
clearance domain;IP/N/1/MDA/E/5
Page 44
(b) have the necessary technical and material resources to fulfill the customs broker’s
attributions;
(c) meet other requirements provided by legislation.
(2) The licensing procedure and the license validity term shall be specified by the Customs
Department in accordance with the legislation.
Article 164. Rights, obligations an d liability of the customs broker
(1) The customs broker shall undertake various acti ons in its name during customs clearance
of goods and shall exercise ot her intermediate attributions on behalf of and upon request of
the person it represents.
(2) When carrying out customs control and clearance, the customs broker shall meet all the
obligations and shall be pers onally liable for the shipment of goods across the customs
border.
(3) Rights, obligations and liability of the customs broker before the customs authorities
shall not be limited by the contract concluded by it and the person it represents.
Article 165. State registry of customs brokers
The Customs Department of the Republic of Moldova shall keep the state registry of customs
brokers and ensure its periodic publication.
Article 166. Customs cl earance specialist
(1) A certified specialist who has a qualification certificate issued by the Customs
Department (hereinafter referred to as specialist ) shall have the right to exercise the customs
clearance attributions in the customs broker’s name.
(2) Where the specialist performs customs clearance in the customs broker’s name, the
former is deemed to perform these operations as being entitled by the customs broker, unlessthe latter proves the contrary.
(3) The customs broker cannot limit the obligations  of the specialist before the customs
authority during the customs clearance of goods.
(4) The Customs Department shall regulate the issuance of the qualification certificate, its
validity term, as well as the customs specialist’s obligations.
(5) The customs body can cancel the qualification certificate if it was issued with breaches of
the established regulations or false data was submitted.
(6) The Customs Department can revoke the qualification certificate of the specialist who:
(a) fails repeatedly to fulfil his obligations with respect to the customs authorities;IP/N/1/MDA/E/5
Page 45
(b) breaches repeatedly or does not comply with the requirements of the legislation and other
customs regulations;
(c) is charged with theft, forge of documents, bribing and other breaches in the customs
domain;
(d) causes damages to the person he represents, in cluding by use of confidential information
constituting a commercial secret;
(e) breaches the fiscal legislation.
(7) The revocation of the qualification certificate shall come into effect as of the date when
the Decision on revocation is adopted.
(8) If the customs broker is considered incapable or declares itself as unable to perform its
attributions, the qualification certificates of its specialists shall be automatically consideredvoid.
(9) Second application for qualifica tion certificate can be consider ed after the expiration of 6
months from the date of cancellation, suspensi on or revocation, provide d that all conditions,
which caused the cancellation or suspension of  the certificate, have been liquidated.
(10) The qualification certificate of the specialist can be suspended if there are sufficient
grounds to consider that the specialist does not fulfill accurately his attributions in customs
clearance of goods.
(11) The customs authorities can suspend the qualification certificate for a period of 2
months.
(12) An appeal can be lodged against the de cision on certificate cancellation, revocation or
suspension in accordance with the provisions of this Code.
Article 167. Fees for i ssuance of licenses and qualificat ion certificates and for their
renewal
(1) The fee for issuance of a customs broker license or a qualification certificate for a
specialist, as well as the fee for their renewal shall be determined by legislation.
(2) The fee for issuance of a customs broker license, a qualification certificate for a
specialist, as well as the fee for their renewa l shall not be refunded in case of cancellation,
revocation or suspension of these documents.
Article 168. Information receive d by the customs broker and its specialists from the
represented person
(1) Information received by the customs broker and its specialists from the represented
person can be used for customs purposes only.
(2) Information representing commercial, bank or other secret protected by law, as well as
confidential information, cannot be  disclosed or used by the customs broker and its specialistsIP/N/1/MDA/E/5
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for personal purposes, nor transmitted to other persons or public authorities (except for the
customs authorities), unless otherwise provided by legislation.
Section 26
Customs Carrier
Article 169. Customs carrier
(1) Customs carrier is a legal person registered pursuant to the legislation, which holds the
license issued by the Customs Department for customs carrier activity.
(2) The customs carrier shall operate based on th e provisions of this Code and the normative
acts of the Customs Department.
(3) The relationship between the customs carrier a nd the supplier of goods shall be regulated
on a contract basis.
Article 170. Licensing of th e customs carrier activity
(1) The following requirements shall be met by the customs carrier in order to receive the
license:
(a) be the owner or the holder of the means of  transport, which meet the requirements
provided by legislation;
(b) ensure the arrival of the means of transpor t with the load within 24 hours to the place
where the customs clearance is performed within the area of activity of the customsauthorities where the customs carrier is registered;
(c) meet other requirements es tablished by legislation.
(2) The licensing procedure for the customs broker activity, as well as its validity term shall
be determined by legislation.
Article 171. Registration  of customs carriers
(1) The customs carrier shall be registered with the customs authorities within the area of its
activity.
(2) Registration shall be made on the customs carrier’s request.
Article 172. Information received by the cu stoms carrier and its employees from the
supplier of goods
Information received by the cust oms carrier and its employees from the supplier of goods and
accompanying documents constituting commercial secr et or other secret protected by law, as
well as confidential informati on, shall not be disclosed or used by the carrier and its
employees for personal purposes, nor transmitte d to other persons or public authorities
(except for the customs authorities), unless otherwise provided by legislation.IP/N/1/MDA/E/5
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Section 27
Declaration
Article 173. Declaration of good s and means of transport
Goods and means of transport, which cross the customs border, goods and means of transport
placed under another customs procedure, othe r goods and means of transport in cases
specified by the legislation shall be subject to declaration before the customs authorities.
Article 174. Declaration forms
(1) The declaration shall be submitted in written form or orally, by electronic means or by
other means provided by legislation.
(2) The form and the declaring procedure, as well as other information necessary for the
customs clearance shall be specified by the Customs Department.
Article 175. Place of declaration
(1) The goods shall be declared in the premises  of the customs authorities where the customs
clearance procedure is performed. The means of  transport, which carry the goods, shall be
declared at the same time as the goods are declared, except for cases provided by
paragraph 3) of this Article.
(2) Sea ships, river ships and aircrafts shall be declared on their departure or arrival in ports
or airports located on the customs territory.
(3) The means of transport without load, in cluding those used for transportation of
passengers, shall be declared when crossing the border.
Article 176. Term of declaration submission
(1) The customs declaration shall be submitted within 72 hours from the moment of crossing
the border.
(2) Natural persons having non-co mmercial goods in the hand luggage or in accompanying
luggage shall submit the customs declaration together with the presentation of goods on
crossing the customs border.
Article 177. Declarant
(1) Declarant means any person making the cu stoms declaration and presenting goods and
means of transport in his own name or the person in whose name a customs declaration is
made by the customs broker or an intermediary person.
(2) The declarant, being either the person who transits goods across the customs border or
the customs broker, shall fulfil all obligations and be responsib le for his actions, according to
the legislation.IP/N/1/MDA/E/5
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Article 178. Rights and obli gations of the declarant
(1) The declarant shall:
(a) declare goods and means of transport under the procedure specified by this Code and
other normative acts;
(b) present the declared goods and means of transport upon the customs authority request;
(c) present documents and additi onal information necessary for customs clearance of goods
to the customs authority;
(d) pay import or export duties;
(e) provide assistance to the customs authority while customs clearance is being performed,
including the loading and unloading operations, etc.
(2) Besides other rights provided by this Code , the declarant has the right to examine,
measure, weigh the goods and the means of transport under customs supervision, and draw
samples and specimens with the permission of the customs authorities. No customsdeclaration shall be filled in for the taken samples and specimens if they are registered in thecustoms declaration.
Article 179. Documents and additional info rmation necessary for customs clearance
(1) The customs declaration filed with the customs authorities shall be accompanied by all
necessary documents for the customs clearance purposes.
(2) The customs authorities shall have the right to request additional information to verify
the data contained in the documen ts and customs declaration form.
(3) The Customs Department shall set the list of documents and additional information to be
presented.
(4) The customs authorities shall be entitled to set the terms for presentation of missing
documents and additional information.
(5) Upon the permission of the customs authoritie s, documents may be submitted in foreign
languages spoken by the customs officers.
Article 180. Submission of customs declaration
(1) The customs declaration shall be submitted to the customs authorities in accordance with
the procedure established by  the Customs Department.
(2) The customs declaration becomes a legal document from the moment it is received.
(3) The customs authorities shall not have the right to reject the customs declaration.IP/N/1/MDA/E/5
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Article 181. Modification, completion and withdrawal of the customs declaration
(1) Upon the customs body authorization, the information contained in the customs
declaration can be changed and completed, or  the customs declaration can be withdrawn.
(2) Modification, completion or withdrawal of  the customs declaration can be made:
- before the examination of the form;
- before the inspection of g oods and means of transport.
(3) Modification and completion of the customs declaration shall not increase or reduce its
scope.
Article 182. Temporary or inco mplete customs declaration
If the declarant cannot file a complete customs declaration, due to objective reasons, the
customs authority shall be entitled, under the procedure stipulated by the CustomsDepartment, to accept a temporary or an in complete customs declaration, provided that
it contains the necessary basic information for the customs clearance and the missinginformation is provided within the specified time limits.
Article 183. Periodic customs declaration
(1) The customs authority may allow the submissi on of a single customs declaration for the
whole lot of goods which cross the border fo r a certain period of time, in case of periodic
transit of the same goods and means of tran sport by the same person (periodic customs
declaration).
(2) The cases and the procedure for submission of periodic customs declarations shall be
determined by the Customs Department.
Article 184. Simplified procedure of d eclaring goods and means of transport
In order to improve the customs clearance procedure, the Custom s Department shall be
entitled to establish a simplifie d procedure of declaring goods and means of transport.
Chapter V
CUSTOMS CONTROL
Section 28
General Provisions
Article 185. Customs control and its forms
(1) The customs control shall be carried out by  the customs officer and shall consist of:
(a) checking the existence of documents necessary  for the customs inspection of goods and
means of transport;IP/N/1/MDA/E/5
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(b) customs control (inspection of goods and me ans of transport, corporate control as an
exceptional form of control);
(c) keeping records of goods and means of transport;
(d) oral enquiries of natural persons and highly designated officials;
(e) verification of the recording system and reports;
(f) inspection of territories a nd premises of customs temporary warehouses, customs
warehouses, free customs warehouses, free-tr ade zones, duty-free shops and other
spaces where goods and means of transport subject to customs control are placed or
where actions subject to custom s supervision can be performed;
(g) carrying out other similar actions provided by this Code and other normative acts.
(2) Technical means of control can be used for customs control purposes, which neither
present any danger to life and health of humans,  plants and animals, nor damage to goods and
means of transport.
(3) The Customs Department shall determine the rules of the customs control.
Article 186. Customs control areas
(1) Customs control areas include border crossing points, places where customs clearance is
performed, places where customs bodies are located, as well as other places determined by
the Customs Department.
(2) The Customs Department sha ll determine the creation a nd the boundaries of customs
control areas pursuant to the legislation.
(3) Performing production, commercia l or other activities, transit of goods, means of
transport, natural persons, including officials from public authorities, through these areas andwithin their boundaries shall be allowed only with the customs authority permission and
under customs supervision, except for the cases provided by legislation. The access to the
customs control areas shall be permissible only on preliminary notification to the customsauthorities.
Article 187. Documents and information necessary for customs control
(1) Persons who transit goods and means of tran sport across the customs border or who carry
out activities under customs supervision shall present to the customs authorities documents
and information necessary for customs control.
(2) The Customs Department shall set the list of these documents and information, as well as
the procedure for their submission in accordance with the legislation.
(3) For customs control purposes, the customs authorities shall be entitled, according to
legislation, to obtain information from banks a nd other financial institutions on transactionsIP/N/1/MDA/E/5
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and accounts of persons who transit goods and means of transport across the customs border,
on customs brokers and on other persons who perform activities under customs supervision.
(4) For customs control purposes, legislative bodies and control agencies, fiscal inspectorates
shall provide information to customs aut hority at their own initiative or upon customs
authority request.
(5) Documents necessary for customs control sh all be kept for at least three years.
Article 188. Involving sp ecialists and experts in customs control
(1) The customs authorities shall have the ri ght to involve, in accordance with the
legislation, specialists from legislative bodies  and control agencies, from various economic
units, regardless of the type of property and juridical organizati on, as well as experts to assist
in performing the customs control.
(2) The customs authority request on involving sp ecialists and experts for customs control
shall be binding managers of state organi zations and economic units where the solicited
specialists or experts work.
Article 189. Access of customs officers to territories or premises for customs control
purposes
For customs control purposes, the customs o fficers, based on their ID cards and the
authorization from the Head and the administration of the Customs Department, shall haveaccess to the territories or premises where goods and means of transport are stored for
customs control purposes, where necessary doc uments for customs control are stored, or
where activities are being performed under customs supervision, except for the cases
provided by the legislation of the Republic of  Moldova or by international agreements to
which the Republic of Moldova is party.
Article 190. Identifi cation of goods, means of transp ort, buildings and other premises
(1) The customs authorities shall take measures to identify the means of transport, the
buildings and other premises where goods subj ect to customs clearan ce are stored, premises
where activities are being performed under custom s supervision, as well as goods and means
of transport under customs supervision.
(2) Identification shall be carried out by a ffixing seals, stamps, marking numbers,
identification signs, by taking samples a nd specimens, describing goods and means of
transport, drawing schemes, taking pictures, using accompanying documents and other acts,
using other means of identification.
(3) The means of identification can be changed or destroyed only by or with permission of
the customs authority.
Article 191. Control over the economic and financial activities
(1) If there are grounds to consider that the Moldovan legislation a nd the international
agreements to which the Republic of Moldova is party are not complie d with or partiallyIP/N/1/MDA/E/5
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complied with, and for legislation enforcement purposes, the customs authorities shall be
entitled to establish control or to control, unde r their terms of refere nce, the economic and
financial activity of the persons who transit g oods and means of transport across the customs
border, of the customs brokers and of the pe rsons carrying out activities under the customs
supervision.
(2) During financial and economic controls the customs officers shall have the right to:
(a) request the presentation free of charge of any documents (including bank documents) and
information with respect to the performed economic and other types of activities relatedto the customs authorities activity and attributions;
(b) receive oral and written explanations from hi ghly designated officials or from other
customs officers;
(c) seal the buildings;
(d) take documents under the Customs Department procedure, if th ey need to be verified in
other place. The taken documents sha ll be returned as soon as possible.
(3) The customs authorities actions during financ ial and economic controls shall not cause
any prejudice to the examined person. The obtained results shall be communicated
immediately to the person under examination.
(4) All information obtained during the control shall be confidential.
Article 192. Selective customs control
(1) During customs control, the customs authorities shall use such forms of customs control,
which are sufficient to enforce the Moldovan legislation and international agreements to
which the Republic of Moldova is party.
(2) If necessary, the customs authorities shall have the right to use all forms of customs
control provided by this Code, under the provisi ons laid down in Artic le 193 of this Code.
Article 193. Exemption from certain forms of customs control
(1) Cases of exemptions from certain forms of  customs control shall be established
exclusively by this Code.
(2) Personal luggage of the President of th e Republic of Moldova and accompanying
members of his family shall not be subject to customs control.
(3) Foreign military ships (sea ships and aircrafts), military equipment and machinery shall
be exempted from customs control.
(4) Exemption from specific forms of customs control stipulated by international
agreements shall be made after the ratification of such agreements.IP/N/1/MDA/E/5
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Article 194. Corporal  customs control
(1) The corporal customs control, as an extraordinary customs control measure, shall be
performed with a written authorization of the Head of the Customs Department or the actingHead of the Customs Department, if there ar e sufficient grounds to believe that the person
crossing the customs border, or being within th e customs supervision zone, or in the transit
zone of the international airport carries sm uggling objects or goods prohibited from being
transited through the customs area and which constitute the object of violations or offencesprovided by the legislation of the Republic of  Moldova or international conventions and
agreements to which the Republic of Moldova is party.
(2) Before corporal customs control, the customs officer shall inform the subject person
about the decision of the Head of the Customs Department on corporal control, explain the
rights and obligations of the person and reco mmend this person to present by himself the
hidden items.
(3) The corporal customs control shall be performed by a customs officer of the same sex
with the subject person in the presence of two witnesses of the same sex as well. The corporalcustoms control shall be performed in an isol ated room, under sanitary conditions. Access to
these rooms by persons who are not involved in the corporal customs control and do not
monitor the corporal cont rol shall be prohibited.
(4) A record of corporal customs control shall be prepared in a form prescribed by the
Customs Department.
(5) This record shall be signed by the customs officer who performed the corporal customs
control, by the person subjected to such control, witnesses, as well as the medical staffmember, if the latter participated in the corporal control. The person subjected to corporalcustoms control shall have the right to write down in the record his own notes.
Article 195. Inadmissibility to cause damages during the customs control
(1) No illegal causing of damages shall be allowed with respect to persons and means of
transport during the customs control.
(2) The customs authorities and the customs officers who cause unjustified damages during
the customs control shall be liable for such acts in accordance with the legislation.
(3) Legally caused damages by the customs officers shall not be compensated.
Section 29
Additional Customs Control Provisions
Article 196. Goods and means of tran sport subject to customs control
(1) All goods and means of transport, which cr oss the customs border shall be subject to
customs control procedure, except for the cases stipulated by legislation.IP/N/1/MDA/E/5
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(2) The customs authorities shall be entitled to stop by force the means of transport in cases
provided by legislation.
Article 197. Duration of  customs supervision
(1) Goods and means of transport shall fa ll under the customs supervision from the
beginning and until the end of the customs cont rol under the established customs procedures.
(2) The customs control shall begin from the mome nt of crossing the customs border, when
goods and means of transport are brought into the customs territory.
(3) The customs control shall start from the mome nt of filing the customs declaration, when
goods and means of transport are ta ken out from the customs territory.
(4) The customs control shall be deemed comple ted when goods and means of transport are
released for free circulation, unless otherw ise provided by the present Code and other
normative acts.
(5) When removing goods and means of trans port from the customs territory, the customs
control shall end on the moment of the customs border crossing.
(6) Subject persons shall comply with the requirements specified by the Customs
Department on the minimum necessa ry time for customs control.
Article 198. Customs control after release of goods and means of transport for free
circulation
Regardless of whether the goods and the m eans of transport where released for free
circulation or not, the customs control can be  conducted at any time if there are grounds to
consider that the customs legislation or the international agreements and conventions theRepublic of Moldova has signed were infringed.
Article 199. Term of examination of custom s declaration, documents, goods and means
of transport
(1) Customs declaration, documents, goods and means of transport shall be examined
within 10 days at the latest following the da te when the customs d eclaration, documents and
necessary information were submitted, and the ex amination of goods re ferred to in Article
138 of this Code – within 3 days at the latest.
(2) The examination term starts from the mome nt of presentation of goods and means of
transport, if it is required.
(3) The examination term does not include the time necessary for control by other state
authorities.IP/N/1/MDA/E/5
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Article 200. Loading, unloading and other actions with good s and means of transport,
samples and specimen taking for customs control purposes
Loading, unloading and other actions with goods and means of transport, samples and
specimen taking for customs control purposes sh all be conducted in acco rdance with Articles
139 and 140 of this Code.
Article 201. Participation of the declarant and ot her persons in th e customs control
(1) The declarant and other persons who hold the goods and the means of transport, as
well as their representatives shall be obliged to participate in the customs control of goods
and means of transport.
(2) The persons referred to in paragraph (1) of this Article, or in the absence of such
persons, the person who drives the means of tran sport shall provide assistance to the customs
authorities in the customs control of goods and means of transport.
(3) The customs authorities may conduct the cu stoms control of goods and means of
transport in the absence of the declarant,  other right holders on goods and means of
transport, as well as of their representatives if:
a) the indicated persons do not appear within 10 days from the day when the goods and the
means of transport were presented;
b) the state security, public order, life and health of humans, animals and plants,
environment are in danger, as well as in other urgent circumstances;
c) the goods are delivered by international mail;
d) the goods and the means of transport have been left on the customs territory without
complying with the customs procedure.
(4) Examination of goods and means of transport in  cases referred to in paragraph (3) of this
Article shall be performed in the presence of persons who are not interested in theexamination results.
Article 202. Inventory of goods and means of transport under customs supervision
The customs authorities may inventory at any time the goods and the means of transport,
which are under the customs supervision, as we ll as the goods not being subject to import or
export duties or enjoying some relief from payment of such duties.
Section 30
Customs Control of Currency
Article 203. Terms of reference of the customs authoritie s during customs control of
currencies
Currencies shall be subject to customs c ontrol when crossing the customs border.IP/N/1/MDA/E/5
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Article 204. Customs co ntrol of currencies
The customs authorities shall conduct the custom s control of currencies in accordance with
the legislation.
Article 205. Liability for violat ion of currency regulations
(1) If the customs authorities find some violations of the provisions of the currency
legislation and if these violati ons are penalized, the sanctions s tipulated by this Code shall
apply.
(2) In cases other than those referred to in para graph (1) of this Article, when the customs
authorities find some violations of the curren cy legislation, the sanctions stipulated by
respective currency laws and other regulations shall apply.
Chapter VI
CUSTOMS FACILITIES GRANTED TO CERTAIN CATEGORIES OF
FOREIGNERS
Section 31
Customs facilities granted to diplomatic missions and consulates in the Republic of
Moldova, including to their staff members
Article 206. Customs facilities granted to diplomatic missi ons and consulates in the
Republic of Moldova
Diplomatic missions and consulates in the Republic of Moldova shall be exempted from
payment of import and export duties, except for storage and transport f ees, and other related
fees, when importing and exporting goods intended fo r their official use, pursuant to the rules
for transit of goods across the customs border.
Article 207. Customs facilities granted to diplomatic agents and foreign consular
employees in the Republic of Moldova
(1) Diplomatic agents, foreign c onsular employees in the Re public of Moldova, members of
their families, who live with them and are not citizens of the Republic  of Moldova, shall be
exempted from payment of import and export du ties, except for storage and transport fees,
and other related fees, when importing and expor ting goods for personal use, including those
for their installation in the Republic of Mol dova, pursuant to the rules for transit of goods
across the customs border.
(2) Personal luggage of diplomatic  agents and foreign consular employees in the Republic
of Moldova, of members of th eir families, who live with them and are not citizens of the
Republic of Moldova, shall be exempted fro m the customs control procedure. Customs
control shall be performed in the presence of persons mentioned in this article or theirauthorized representatives if there are suffici ent grounds to consider that items and articles
contained in their luggage are not intended  for personal use or are prohibited under the
Moldovan legislation, internati onal agreements and conventi ons to which the Republic ofIP/N/1/MDA/E/5
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Moldova is party from being imported to or ex ported from the Republic  of Moldova, or are
subject to quarantine.
Article 208. Customs facilitie s granted to administrati ve and technical staff of
diplomatic missions, consulates and their staff members
Members of administrative and technical staff of diplomatic missions, employees of consular
offices, as well as members of their families, who live with them and are not citizens of theRepublic of Moldova, shall be exempted from payment of import duties, except for storage
and transport fees, and other related fees, wh en importing goods for personal use or on the
occasion of their first installation into th e Republic of Moldova, pursuant to the rules
established for transit of goods across the customs border.
Article 209. Transit of the dipl omatic and consular dispat ch boxes across the customs
border
(1) The diplomatic and consular dispatch boxes crossing the customs border of the Republic
of Moldova cannot be stopped or subjected to customs control. If there are sufficient grounds
to believe that the diplomatic  and  consular dispatch boxes contain items which are not
indicated in paragraph (3) of this Article, the customs authorities shall be entitled to requestthe authorized representative of the respective country to open the diplomatic and consular
dispatch boxes in the presence of the customs officers of the Republic of Moldova. In case of
a refusal, the diplomatic and the consular di spatch boxes shall be forwarded back to the
country of origin.
(2) All items and objects contained in the diploma tic and consular dispatch boxes shall have
visible notes and marks indicating their nature.
(3) The diplomatic dispatch box shall cont ain only diplomatic documents and goods
intended for official use, while the consular dispatch box – only the official correspondence
or documents and goods intended for official use.
Section 32
Customs Facilities Granted to Other Foreigners
Article 210. Customs facilities granted to foreign diplomat ic and consulate couriers
Under the reciprocity principle, foreign diplom atic and consulate cour iers may import to and
export out of the Republic of Moldova goods  for personal use exempted from customs
control and payment of import and export duties, except for storage and transport fee, and
other related fees.
Article 211. Customs facilities granted to other states rep resentatives and members of
foreign delegations
Under the reciprocity principle, representatives of foreign states, members of parliament and
government delegations, as well as members of foreign delegations coming to Moldova to
participate in interstate negotiations, conferences or international meetings, including otherofficial missions, shall be granted customs facilities envisaged by the present Code forIP/N/1/MDA/E/5
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administrative and technical staff members of diplomatic missions. The same facilities shall
be granted to the members of the families accompanying these persons.
Article 212. Customs facilities granted to diplomatic agents, consular officials,
representatives of foreign stat es, as well as members of foreign delegations who transit
the Republic of Moldova
Diplomatic agents, including consulate officials, members of their families and persons
referred to in Article 211 of this Code who transit the Republic of Moldova for business
purposes shall enjoy the customs facilities granted by Article 207 of this Code.
Article 213. Customs facilit ies granted to internat ional intergovernmental
organizations, representatives of foreign states within such organizations, including
staff members of these organizations
Customs facilities granted to international intergovernmental organizations, representatives of
foreign states within such organizations, incl uding members of these organizations shall be
determined by international agreements to  which the Republic of Moldova is party.
Chapter VII
CUSTOMS VALUE OF GOODS
COUNTRY OF ORIGIN OF GOODS
Section 33
Customs Value of Goods
Article 214. Determining th e customs value of goods
The customs value of goods shall be determined in accordance with the Law on Customs
Tariff.
Section 34
Country of Origin of Goods
Article 215. Determining the origin of goods
The method of determining the country of origin of goods, as well as the method of
confirming their origin shall be pr ovided by the Law on Customs Tariff.IP/N/1/MDA/E/5
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Chapter VIII
AVAILABILITY OF GOODS AND MEANS OF TRANSPORT, AS WELL AS FUNDS
RECEIVED FROM THEIR SALE
Section 35
Making Use of Goods and Means of Transport
3. 
Article 216. Transfer of goods and means of  transport into th e state ownership
(1) Confiscated goods and means of transport, wh ich represent the subject of smuggling and
other violations of customs activity, as well as  goods and means of transport abandoned in the
favor of the state shall be transferred into the state ownership.
(2) The procedure for transfer of goods and means of transport into the state ownership shall
be determined by legislation.
(3) Any expenses related to the transportati on, storage and sale of goods and means of
transport shall be reimbursed from the funds obtai ned as a result of sale of these goods and
means of transport.
Article 217. Reimbursement of  funds to cover expenses
If the funds collected from the sale of g oods and means of transport, which have been
transferred into the state ownership, do not c over the expenses incurred by the customs
authorities, the uncovered part of expenses sh all be supported by the declarant or person
responsible for payment of  import and export duties.
Article 218. Making use of non-commerc ialized goods and means of transport
Non-commercialized goods and means of transpor t, which were transferred into the state
ownership, and the procedure for making use of  such goods and means of transport shall be
determined by legislation.
Chapter IX
INQUIRIES, CRIMINAL INVESTIGATION AND PRELIMINARY RESEARCH AS
OPERATIVE ACTIVITIES
CARRIED OUT BY CUSTOMS AUTHORITIES
Section 36
Operative Investigation Activity
Article 219. Customs authority as agent to carry out operative investigation
(1) The customs authority shall carry out operative investigation in accordance with the Law
on Operative Investigation Activity.
(2) The customs authority shall carry out operative investigation activity in order to detect
the persons culpable for preparation and pe rpetration of customs infringements, smugglingIP/N/1/MDA/E/5
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and other infringements under the terms of re ference of the criminal investigation and
preliminary research body of the Customs Department.
4. Article 220. Operative invest igation actions ensuring the security of customs
authoritie.
5. Operative investigation actions, which ensure the security of the customs authorities,
shall be carried out in accordance with the legislation.
Section 37
Criminal Investigation and Preliminary Research
Article 221. Object of criminal inve stigation and preliminary research
The collection of evidences related to the delinquency, offender identification and his
accusation pursuant to the legislation shall b ecome object of criminal investigation and
preliminary research in legal cases being unde r the terms of reference of the customs
authorities.
Article 222. Customs bodies for criminal investigation and preliminary research
(1) The criminal investigation and the preliminary research in the customs domain shall be
carried out by the Criminal Investigation and Preliminary Research Body of the CustomsDepartment and by its territorial subdivisions.
(2) Criminal investigators of the customs bodies ar e independent, they comply with the legal
written and oral indications issued by the administration of the Criminal Investigation andPreliminary Research Body and with the Prosecutor’s indications.
Article 223. Terms of reference of the customs bodies for criminal investigation and
preliminary research
The customs bodies for criminal investigati on and preliminary research shall perform
criminal proceedings on all cases of smuggling and other violations attributed to their termsof reference by the Penal Code.
Article 224. Smuggling
Transit of goods across the customs border avoidi ng or hiding them from customs control, in
large or significant amounts, repeatedly, by a group of people associated to conduct
smuggling activity, or by a high official using his official position, or fraudulent use of
customs documents and other documents, includi ng transit of narcotic, psychotropic, with
strong effects, toxic, poisonous, radioactiv e and explosive substances, harmful waste,
weapons, explosive devices, firearms, munitions , except for hunting rifles with smooth barrel
and cartridges to them, transit of cultural goods, as well as failure to return to the customs
territory the cultural goods removed from the c ountry, if their return is obligatory, shall be
considered smuggling and shall be punished  in accordance with the legislation.IP/N/1/MDA/E/5
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Section 38
Controlled Deliveries
Article 225. Controlled deliveries of na rcotic and psychotropic substances
(1) In order to repress the illegal international traffic of narcotic and psychotropic
substances and to detect the persons involved in  their traffic, the customs authorities of the
Republic of Moldova shall use, case-by-case,  the controlled delivery method, which means
allowing under their control the bringing in and taking out of the Republic of Moldova or
transit through its territory of narcotic and psychotropic substances used in illegal traffic, inaccordance with the bilateral agreements, with  the participation of the customs authorities
and other competent authorities from the respective states.
(2) The Customs Department sha ll approve the decision on app lication of the controlled
delivery method.
(3) If the country of destination of narcotic a nd psychotropic substances is a foreign state,
the criminal proceedings shall not be initiated in the Republic  of Moldova, the competent
customs authority shall take a decision on app lication of the controlled delivery method and
shall immediately inform the General Prosecutor about it.
Article 226. Application of the controlled de livery method with res pect to other goods
(1) The controlled delivery method can be applied in the manner provided for in Article 225
of this Code with respect to other goods repr esenting the subject or means of the violation.
(2) The decision on application of controlled de livery method with respect to the indicated
goods shall be immediately notif ied to the General Prosecutor.
Article 227. Making use of funds and goods co nfiscated during the application of the
controlled delivery method
Funds confiscated by judiciary institutions of  the Republic of Moldova and of other states
during the application of the c ontrolled delivery method, as well as funds collected from sale
of confiscated goods under this method, shall be distributed between  the states whose
customs authorities took part in the app lication of the abov e-mentioned method, in
accordance with the international agreements to which the Republic of Moldova is party.IP/N/1/MDA/E/5
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Chapter X
MINOR CUSTOMS OFFENCES AND SANCTIONS FOR SUCH OFFENCES
PROCEEDINGS IN CASES OF MINOR CUSTOMS OFFENCES AND THEIR
EXAMINATION
Section 39
General Provisions
Article 228. Customs offence
Customs offence means the illegal action (or inaction) committed by a person in violation of
the procedures stipulated by the Minor Of fences Code and the present Customs Code.
Article 229. Liability for minor customs offences
(1) The minor customs offence entails administrative or economic liability in accordance
with the provisions of the Minor Offences Code and this Code. Where a minor customs
offence is committed, the complementary sanction of license revocation or suspension maybe applied.
(2) Natural persons shall be liable for committing minor customs offences, if at the time of
the committed offence they are sixteen years old.
(3) Legal persons culpable for committing minor customs offences shall be subject to
administrative or economic liability.
Article 230. Customs offences en tailing administrative liability
(1) The following actions shall be considered minor customs offences entailing
administrative liability:
1) Failure to comply with the rules of customs control areas;
2) Failure to inform the customs authority (int erior customs post) about bringing in of goods
and means of transport across the customs border;
3) Failure to inform or providing false info rmation to the customs authority about the
intention to take goods and means of transport out of the customs territory;
4) Failure to comply with the established requirements in case of force majeure
circumstances or damage of the goods;
5) Failure to present the goods and means of transport to the customs authority or submit the
documents necessary for the customs control;
6) Release of goods and means of transport for free circulation without the authorization of
the customs authorities, loss of goods or  failure to present goods and means of
transport, including accompanying documents to the customs authority;IP/N/1/MDA/E/5
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7) Refusal to stop the means of transport at places specified by the customs authority;
8) Departure of the means of transport without the authorization of the customs authority;
9) Mooring of ships and other vessels  under the customs supervision;
10) Failure to comply with customs clearance procedure;
11) Illegal actions with goods and means of tr ansport which did not complete the customs
clearance procedure, altering their state, their use and availability;
12) Loading, unloading and other operations without the authorization of the customs
authority;
13) Modification, liquidation, de terioration or loss of means of identification;
14) Failure to comply with the procedure for d eclaration of goods and means of transport;
15) Failure to comply with the terms provided for submission to the customs authorities of
customs declaration, other documents and information;
16) Impeding the customs officer’s access to goods and means of transport under customs
supervision ;
17) Failure to present records to the customs authority, as well as non-compliance with the
rules records keeping;
18) Failure to comply with the temporary customs warehousing;
19) Failure to comply with the procedure of st orage of goods in the warehouse, storage rules,
as well as rules on operations with these goods;
20) Failure to comply with the inward processi ng, outward processing or transformation of
goods under customs supervision;
21) Failure to comply with the rules on commercial and production activity in free-trade
zones and free customs warehouses;
22) Failure to comply with the rules on building activity in free-trade zones;
23) Failure to comply with the obligation on re-e ntry and, respectively, removal out of the
customs territory of the Republic of Mo ldova of goods and means of transport;
24) Failure to comply with the procedure of destruction of goods;
25) Illegal operations with goods and means of  transport placed under a certain customs
procedure, altering of their state, their use and availability;
26) Failure to comply with the economic policy measures and other restrictions established
for transit of goods and means of transport across the customs border;IP/N/1/MDA/E/5
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27) Transit of non-commercial goods as goods in tended for sale and production across the
customs border;
28) Transit of goods and means of transport acr oss the customs border avoiding the customs
control;
29) Transit of goods across the customs borde r and hiding them from customs control;
30) Transit of goods and means of transport acr oss the customs border with fraudulent use of
documents and means of identification;
31) Non-declaration or inaccurate declara tion of goods and means of transport;
32) Non-compliance with customs regulations wh ile transiting, storin g, purchasing, making
use of goods and means of transport entered into the customs territory;
33) Non-compliance with the procedure of ava ilability and usage of goods and means of
transport conditionally released into free ci rculation and subject to import and export
facilities;
34) Actions undertaken with the purpose of illega l relief of goods and means of transport
from payment of import and export duties or  reduce the amount of theses payments;
35) Actions undertaken for the purpose of refundi ng the collected import and export duties,
receipt of certain payments and compensati ons or failure to refund them without any
justified reason;
36) Failure to meet the established terms for payment of import and export duties;
37) Non-compliance of banks and other financial institutions with the decisions issued by the
customs authorities;
38) Illegal performance of the customs broker’s activity or failure to comply with the
conditions stipulated for such activity;
39) Illegal performance of the customs carrier’s activity or failure to comply with the
conditions stipulated for such activity;
40) Infringement of customs regulations by high ly designated officials and other persons,
including foreign citizens;
41) Non-compliance with legal orders or requirements of the customs officer;
42) Insulting the customs officer, persons who perform customs control, customs clearance,
proceedings in case of infringement of customs regulations, as well as witnesses to suchactions;
43) Threatening and using violence against the cu stoms officer, persons who perform customs
control, customs clearance, proceedings in case of infringement of customs regulations,as well as witnesses to such actions;IP/N/1/MDA/E/5
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44) Refusal of the offender to deliver or to  present goods, documents, other objects and
information necessary to execute the procedure in cases of infringement of customsregulations and its examination;
45) Refusal of other persons to release or to  present goods, documents, other objects and
information necessary to execute the procedure in cases of infringement of customsregulations and its examination;
46) Refusal or evasion from testimony;
47) Impeding the revision, control and inve ntory, or refusal to perform them;
48) Refusal or evasion of the expert to draw up th e expertise report, refusal of the specialist or
translator to participate in the proceedings launched in cases of infringement of customsregulations and their examination, refusal of the specialist to participate in the customs
control or customs clearance;
49) Refusal to comply with or evasion of the highly designated officials from economic
entities from orders and decisions on expertis e conducting or their refusal to call the
specialist or the translator;
50) Hindering the customs officers from perfo rming customs investigations and other
proceedings;
51) Using sequestrated goods, without the permi ssion of the customs authorities or failure to
comply with the conditions and restrictions of their usage;
52) Illegal interference or influence of the cust oms officers in adopting decisions or other
actions undertaking.
(2) The offences referred to in paragraph (1) of this Article shall be penalized pursuant to
the provisions of the Minor Offences Code.
Article 231. Customs offences  entailing economic liability
The following illegal actions shall be consid ered minor customs offences entailing economic
liability:
1)   Transit of goods across the customs borde r avoiding the customs control (transit in
places others than the customs premises or over the business hours of the customs
authorities or hiding goods) set for customs clearance procedure), or hiding goods (by
using hiding places or other methods which make difficult their detection) and if there
are no facts of smuggling or other infringements;
2)   Transit of goods across the customs bor der with false, void, or illegally obtained
documents, documents containing inaccurate data on transited goods, and if there are
no facts of smuggling or other infringements;IP/N/1/MDA/E/5
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3)   Non-declaration or inaccurate declarati on of goods that cross the customs border in
accordance with the established procedure, and if there are no facts of smuggling orother infringements;
4)    Transportation, storage, purchase of goods  entered into the customs territory avoiding
or hiding them from the customs control, us ing false papers and means of identification,
their non-declaration or inaccurate declara tion, as well as transportation, storage and
purchase of goods subject to relief from impor t and export duties, their use or transfer
in purposes other than those for which f acilities have been gran ted and without the
authorization of the customs body;
5)    Making use of goods and conditionally rel eased for free circulation and subject to relief
from import and export duties for purposes othe r than those specified by the customs
authorities and without the aut horization of the customs body;
6)    Declaration of inaccurate information with respect to customs procedure, customs value
or the country of origin of goods or declar ation of inaccurate information which gives
rise to a total or partial ex oneration of goods from import a nd export duties, if there are
no infringing elements;
7)    Submitting of falsified documents to the customs authority regarding the right to refund
the collected import and export duties, receipt of certain payments and compensations,failure to refund them or their partial unjustified refund, if there are no infringing
elements;
8)    Failure to pay the import and export duties within the established terms, if there are no
infringing elements;
9)    Release for free circulation of goods wit hout the authorization of the customs body, loss
of goods and means of transport placed under customs procedure or failure to transport
them to the place specified by the customs body;
10)    Loss or failure to present the necessary  documents on goods under customs supervision;
11)  Illegal operations with goods, which ha ve not completed the customs clearance
procedure, modification and making use of goods, except for the cases provided by this
Code;
12)    Failure to comply with the requirements for destruction of goods or failure to comply
with the requirements for storage of waste resulted from destruction of goods under the
respective customs procedure;
13)    Modification, making use of goods or carr ying out other actions which contravene the
customs procedure under which they are pla ced, except for the cases provided by this
Code;
14)    Failure to comply with the economic po licy measures and other restrictions provided
for transit of goods across the customs borde r if there are no infringing elements, except
for the cases provided by this Code;IP/N/1/MDA/E/5
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15)    Transit by individuals across the cust oms border of non-commercial goods as goods
intended for commercial or pr oduction purposes, if there are no infringing elements;
16)    Failure to assure the integrity of goods and means of transport in case of damage or
force majeure circumstance, to inform immedi ately about the damage or force majeure
circumstance, to transport goods to the nearest customs body, or presence of thecustoms officer at the location of goods of means of transport;
17) Failure to comply with such obligations as:
a) removal from the customs territory of  goods and means of transport which
previously entered the customs territory, if their removal is obligatory;b) re-importation into the customs territory of goods and means of transport whichpreviously have been removed from the customs territory, if their re-importation isobligatory;
18) Presenting of false documents to the customs authority, which confirm the removal or
entry of goods and means of transport into the customs territory, impossibility to carry
out the indicated actions because  of destruction or loss of goods and means of transport
as a result of a force majeure circumstance or damage, normal wear and tear or natural
losses incurred during their transportation a nd storage in good conditions, if there are
no infringing elements;
19) Failure to comply with the requirements fo r inward and outward processing of goods or
processing of goods under customs supervis ion, procedure and te rms established for
inward and outward processing, the sp ecified amount of compensating products,
substitution of the compensating goods with others;
20) Failure to comply with the conditions of  releasing or receiving goods and means of
transport whose term of warehouse storage ha s expired in accordance with the customs
procedure.
Article 232. Economic penaltie s for minor customs offences
Legal persons and individuals w ith no legal status involved in entrepreneurial activity, for
committing minor customs offences referred to:(a) in paragraphs (1) to (4) of Article 231 of the present Code, shall be penalized with a fine
of 40% to 100 % of the value of goods subject to  violation, with or w ithout revocation of the
license;(b) in paragraphs (5) and (6) of Article 231, sha ll be penalized with a fine of 30% to 100% of
the value of goods and other values for whic h no import or export dutie s were paid, with or
without revocation of the license;(c) in paragraphs (9) and (11) of Article 231, shall be  penalized with a fine of 10% to 20% of
the value of goods subject to violation, w ith or without revocation of the license;
(d) in paragraph (7) of Article 231, shall be penalized with a fine  of 10% to 20% of the value
of goods in respect of which inaccurate information has been presented;(e) in paragraph (8) of Article 231, shall be penalized with a fine  of 10% to 20% of the value
of goods not being subject to import or export duties;(f) in paragraph (10) of Article 231, shall be penalized with a fine  of 3% to 10% of the value
of goods and means of transport the accompan ying documents on which were lost or not
submitted;IP/N/1/MDA/E/5
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(g) in paragraphs (12), (13), (16), (19) of Article 231, sh all be penalized with a fine of 5% to
20% of the value of goods subject to violation;(h) in paragraphs (14), (15), (17), (18), (20) of  Article 231, shall be pe nalized with a fine of
10% to 100% of the value of goods subject to violation, with or wit hout revocation of the
license.
Article 233. Proceedings in case  of minor customs offences
The proceedings in case of minor customs offences are performed in conformity with the provisions
of the Minor Offences Code, while the part not regulated by it shall be subject to regulations provided
by this Code.
Article 234. The statement report on minor offences
In any case of a minor offence, a statement report shall be drawn up by the customs officer in
accordance with the Minor Offences Code.
Article 235. Actions of the customs officer in case of detecting smuggling and other
minor offences
In case of smuggling or other minor offences detected during the proceedings on minor
customs offences, a penal trial shall be instituted under the Penal Code provisions.
Article 236. Circumstances under which the customs officer conti nues the proceedings
on minor customs offences after the penal trial has been instituted
If during the penal investigation on smuggling or other minor offences under the terms of
reference of customs bodies some minor cust oms offences are detected, they shall be
investigated separately within the conditions provided by the Minor Offences Code and the
provisions of this Code.
Article 237. Proceedings on minor customs offences in itiated by the criminal
investigation or prelim inary research author ity or other competent authorities and case
examination
In the event of refusal to institute a penal trial or to open a file on smuggling where indices of
minor customs offences are present, the proceedings and the case examination shall beconducted pursuant to an adminis trative ordinance issued by the General Prosecutor based on
the materials received from the criminal investigation or preliminary research authority, orfrom other authorities entitled with preliminary research.
Article 238. Inadmissibility to disclose information on minor customs offences
The information on minor customs offences can be disclosed prior to the end of the penal trial
only with the authorization of the customs officer who is in charge of the case or the head ofthe customs authority.IP/N/1/MDA/E/5
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Article 239. Cooperation of the customs authorities of th e Republic of Moldova with the
customs authorities of other states during the proceedings on minor customs offencesand their examination
The cooperation of the customs authorities of the Republic of Moldova with the customs
services and other competent authorities of the foreign states during the proceedings on minorcustoms offences or their examination shall be based on the international agreements towhich the Republic of Moldova is party.
Section 40
Proceedings
Article 240. Charging with proceedings on minor customs offences
The customs authority conducting the proceedings  on minor customs offences has the right,
where appropriate, to charge another custom s body with conducting of such proceedings.
This task shall be fulfilled within 10 days following the date when it was issued.
Article 241. Hearing in case of minor customs offence
(1) The customs officer who conducts the proc eedings or considers the minor customs
offence has the right to interrogate the natural persons, the highly designated officials, themanagers of the legal persons, and the persons with no legal status involved inentrepreneurial activity.
(2) The persons to be interrogated are obliged to  present themselves upon request in order to
give explanations on the circumstances of the case.
(3)   An official report shall be drawn up on the interrogation of the persons referred to in
paragraph (1) of this Article.
Article 242. Summons in case of minor customs offences
(1) The person to be interrogated in case of minor customs offence shall be summoned in
accordance with the legislation.
(2) If the person referred to in paragraph (1) of this Article is temporary absent, the
summons shall be sent to the members of his family or to his job colleagues, who shall signthe receipt confirmation.
(3) The person to be interrogated can be summ oned either by telephone  message or other
means of communication.
Article 243. Requesting necessary document s for conducting proceedings on minor
customs offences and their examination
(1) The customs authority conducting the pro ceedings on minor customs offences or
examining such offences shall have the right to request all documents necessary for the caseexamination from the legal person, highly designated official or natural person.IP/N/1/MDA/E/5
Page 70
(2) The persons referred to in paragraph (1) of this Article shall be obliged, within 5 days
following the request, to send or issue original  documents to the customs officer who is in
charge of the proceedings on customs offence or who examines the case. Duly certifiedcopies of the requested documents may be pres ented with the authorization of the customs
officer.
(3) Upon expiration of the terms of appealing against the decision on the infringement of
customs regulations, the originals shall be returned. In this case, the copies certified by thecustoms officers shall be attached to the file.
(4) Failure to fulfill the request of the customs officer on submission of the necessary
documents to carry out the proceedings on mi nor customs offence shall be sanctioned in
accordance with the Minor Offences Code and documents shall be seized pursuant to theprovisions of Article 244 of th is Code and the provisions of  the Minor Offences Code.
Article 244. Reasons to seize goods, means of transport, documents and other values
(1) Goods and means of transport representing direct objects of mi nor customs offence,
goods and means of transport with special hidde n places, used to transit across the customs
border goods representing direct objects of minor  customs offence, hiding them from customs
control, means of transport which transpor t goods representing direct objects of minor
customs offence, documents, means of identif ication and other documents shall be deemed
evidences and shall be seized.
(2) In case of charging for minor customs offenc es of natural persons or official persons,
who are not permanent residents of the Repub lic of Moldova, of legal persons, who do not
have branches, representation, section or othe r separated structure on the territory of the
Republic of Moldova, as well as persons with no legal status involved in entrepreneurial
activity, whose statutory capital and (or) and patrimony does not cover the amount of penalty
applied or the cost of goods and means of tr ansport whose value may be collected, it shall be
allowed to sequestrate the goods, the currencies,  including national currency, as well as the
means of transport of the above-mentioned pers ons, in order to ensure the collection of the
penalty or the equivalent value of the specified goods.
(3) The offender shall be responsible for th e presentation of evidence regarding the
residence, existence of branches, representations , sections or other separate structures, and
the size of the statutory capital or any other patrimony.
Article 245. Valuation of goods, mean s of transport and other values
(1) The customs authority shall evaluate goods a nd means of transport, seized in compliance
with the Minor Offences Code and the presen t Code based on the negotiable free prices. If
evaluation cannot be performed, th e experts’ service is required.
(2) Evaluation shall be perf ormed in Moldovan Lei at the offi cial exchange rate established
by the National Bank of Moldova in force at the date of evaluation.IP/N/1/MDA/E/5
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Article 246. Sequestration of goods, me ans of transport and other values
(1) In case of impossibility to seize goods, means of transport, documents and other objects,
referred to in Article 244 of the present Code, if the offender repeated the minor customs
offence or is charged for more minor offences at the same time, or if the minor customsoffence causes considerable prejudices to the state’s interests, the head of the customsauthority or his deputy shall have the right to sequestrate goods, means of transport and other
values of the offender.
(2) The head of the customs authority or hi s deputy shall issue a justified decision on
sequestration of values.
(3) The sequestration of values and the report on this case shall be performed in the way
stipulated in Article 243 of the present Code.
(4) There can not be sequestrated goods necessary  to the physical person or his dependents.
The list of such goods shall be set by the legislation.
(5) The head of the customs authority or hi s deputy, who pronounced the decision on the
sequestration of values, sha ll set the place where these values are to be kept.
(6) Defalcation, aliena tion and concealment of sequestrated goods sha ll not be allowed and
shall be punished in complian ce with the penal legislation.
(7) In case of sequestration of money from the o ffender kept on bank accounts and in other
financial institutions, any operations on these a ccounts shall be forbidden by the decision of
the head of the customs authority.
(8) The person, who pronounced the order, may cancel the sequestration of the values, if
there is no need to apply such measure any more.
Article 247. Customs inspection
(1) If there are sufficient reasons to consider th at on the territory or in the people’s houses or
in the means of transport there are goods and m eans of transport representing the direct object
of the customs infringement, or goods and mean s of transport equippe d with special hidden
places, used to transit goods representing dir ect objects of customs infringement across the
customs border, hidden from the customs control,  objects with indices of offence elements, as
well as documents necessary to perform the pr oceedings on minor customs offences or the
case examination, the customs officer shall have the right to inspect these territories, premises
or means of transport.
(2) The customs officer designated to perform th e proceedings on minor customs offences or
examine the case shall issue a justified order.
(3) Customs inspection shall be carried out in the presence of witnesses.
(4) The person, whose territory, building or me ans of transport are examined, shall be
present at customs inspection. In case of the temporary absence of the natural person, the
official person or the person with no legal status  involved in entrepreneurial activity, customsIP/N/1/MDA/E/5
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inspection shall be carried out in the presence of adult family members, the employee of
exploitation of dwelling houses, the administrati on representatives from the working, studies,
or vacation place of the subject person or  of the representative of the local public
administrative body. In case of temporary absence of the head of the legal person or hisdeputy, customs inspection shall be performed in the presence of other employees of the legal
person or of the representatives of the authorit y, which performed the st ate registration of the
legal person.
(5) If needed, and expert shall be invited to the customs inspection.
(6) The persons taking part or attending the cust oms inspection shall be explained their rights
and obligations.
(7) It is not allowed to perform customs inspection in the night time, except for cases where
customs inspection is performed in the framework of the customs control or clearance, aswell as in emergency cases.
(8) Prior to the customs inspection, the customs officer in charge of the inspection shall
present to the person whose territory, means of transport or premises are examined the order
on customs inspection, which he sh all sign after reading it. In case of his absence, the order
shall be presented to one of the persons referr ed to in paragraph (4) of the present Article.
(9) The customs officer shall propose to the person, whose territory, means of transport or
premises are to be examined, as well as to ot her persons mentioned in paragraph (4) of the
present Article to allow the access to the territory, means of transport or premises, wheregoods mentioned in paragraph (1) of the pres ent Article are stored, to present voluntarily
goods, recipients and other plac es where goods may be stored. In case of refusal to open
voluntarily premises, recipients or other places where goods mentioned in paragraph (1) of
the present Article may be stored, the customs officer shall have the right to open them byhimself, avoiding unjustified dete rioration of locks, doors, etc.
(10) Goods, means of transport, documents a nd other values, which may constitute the
object of customs infringement detected during the customs control, shall be seized pursuantto and in the way stipulated in Ar ticles 243 and 244 of the present Code.
(11) Different measurements, taki ng pictures, video recording and other techniques can be
performed during the customs inspection.
(12) An official report shall be drawn up during the customs inspection.
Article 248. Examination
(1) The customs officer who conducts the proceed ings or considers the minor offence, in
order to detect the indices, ta ke samples and elucidate all ci rcumstances of a minor offence
shall have the right to examine the territories, premises, means of transport, documents, othergoods belonging to or intended for the legal, o fficial or natural person, to seize their mail and
cable correspondence, and to undertake other m easures provided for by the Minor Offences
Code and this Code.IP/N/1/MDA/E/5
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(2) Examination may be carried out either during the preparation of the report on
infringement of customs regulations, cust oms inspection, seizure of goods, means of
transport, documents and other valu es, or as independent proceedings;
(3) Examination of goods, means of transport, doc uments and other valu es shall be allowed
as independent proceedings if:
- goods, means of transport, documents and ot her values were presented to the customs
officer during the customs c ontrol or clearance or as du ring the previous undertaken
proceedings;
- in other cases, with the agreement of the owners of these goods, means of transport,
documents or other values.
(4) Examination as part of independent proceedings shall be performed in the presence of
witnesses. The offender, the witnesses and the expert shall have the right to take part in theexamination.
(5) Different measurements, taking  pictures, video recording, drawing plans and schemes,
drawing samples and specimens, making casts a nd patterns of tracks, copies of documents
can be done during the examination.
(6) An official report on the examination as an  act of independent proceedings shall be
drawn up.
Article 249. Presenting goods, means of transport, docu ments and other values for
identification purposes
(1) Goods, means of transport, documents a nd other values shall be presented for
identification by legal, official and natural pe rsons, individuals with no legal status involved
in entrepreneurial activity, as well as by the witness, pursuant to the decision of the customsofficer who carries out the proceedings on minor  customs offences or who considers the case.
(2) The invited persons for identification of items referred to in paragraph (1) of this Article
shall be interrogated in advanc e about the circumstances where they saw them and about their
distinctive signs.
(3) The items in question shall be presented for identification together with similar items.
The identification shall be performed in the presence of assistant witnesses.
(4) An official report on identifica tion of goods shall be drawn up.
Article 250. Requiring information necessary  for the proceedings  on minor customs
offences or case examination from the state authorities and officials
(1) The customs officer, who conducts the pr oceedings on minor customs offences or
considers the case, shall have the right to get free of charge, upon a written request,
information necessary to solve the case, including information to be used for businesspurposes or which represents a commercial secret or another secret protected by legislationfrom the state authorities or officials.IP/N/1/MDA/E/5
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(2) In case of unjustified refusal to present re quired information, the customs officer shall
have the right to seize documents, which cont ain information necessary to solve the case
under the procedure stipulated in the present Code.
(3) The customs officer is obliged to ensure the non-disclosure of the information received
using it exclusively to solve the case of minor customs offence. The customs officer shall notbe allowed to use this information for personal purposes, nor to transmit it to third parties orto other state authorities, except for cases stipulated by legislation.
Article 251. Audits, controls, inventorie s in cases of minor customs offences
(1) Where the customs authority conducts the proceedings on minor customs offence or
examines the case, when other measures for detecting facts and circumstances have been
taken, which are of considerable importance for the file, it shall be possible to initiate audits,controls of financial and administrative activities of the offender, as well as inventories of hisgoods and means of transport.
(2) The customs officer, who orders the audit,  control and inventory, shall designate or
approve the state authority, the legal person, th e group of auditors and experts who shall carry
out these activities.
(3) Audits, controls and inventorie s shall be performed pursuant to the decision issued by the
head of the customs authority or his deputy,  or by the top management of the Customs
Department.
(4) The results of the audits, controls, invent ories shall be communicated to the persons
under control within 5 days following the audit completion.
(5) The procedure of performing audits, controls , inventories and the preparation of the
documents on their conclusion shall be established by legislation.
Article 252. Designation of pers ons in charge of expertise
(1) The customs officer, who conducts the proc eedings on minor customs offences or who
considers the case, shall issue an order on the necessity to proceed to an expertise,designation of the expert or the competent in stitution, who shall perform it, subject matters to
be elucidated and materials to  be provided to the expert.
(2) Before designating the expert his specialization and competence shall be checked.
Article 253. Samples and specimens taking for expertise
(1) The customs officer, who conducts the proc eedings on minor customs offences or who
considers the case, shall have the right to get from natural persons or official persons,managers or employees of legal persons, as well as from the persons with no legal status
involved in entrepreneurial activity, held an swerable for customs offenses, specimens of
signatures, writing, samples and specimens of goods and other values necessary to perform
the expertise.IP/N/1/MDA/E/5
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(2) Where appropriate, samples a nd specimens can be taken from persons other than those
referred to in paragraph (1) of the present Article.
(3) The customs officer, who conducts the proc eedings on minor customs offences or who
considers the case, shall issue an or der on samples and specimens taking.
(4) Where appropriate, samples and specimens taking shall be performed with participation
of an expert and (or) in the presence of an assistant witness.
(5) An official report shall be drawn up on samples and sp ecimens taking.
Article 254. Rights of the offender, his lawy er and his representative
Upon conclusion of the proceedings on minor cu stoms offences, the offender, and during the
investigation, the lawyer or the offender’s representative, who provides legal assistance to
him, shall enjoy the rights provided by the Minor Offenses Code.
Article 255. Additional requirem ents to be met by the o fficial report on hearings
(1) If the heard person does not want to and cannot  testify in written form in the case of a
minor customs offence, the customs officer, who conducts the proceedings on minor customs
offences or who considers the case, may write down the oral testimony of the heard personinto the official report.
(2) The fact that the witness over 16 years old has been informed, upon signature, about the
administrative liability deriving from refusal or evasion from testifying, shall be written downinto the official report on hearings. No such statement shall be written down in the officialreport on the witness’ hearings, if the latter is the spouse or close relative of the offender.
(3) If the hearings were performed with the par ticipation of an interpreter or expert, the
official report on the case shall include a paragraph stating that the interpreter or the experthas been read his rights and obligations.
(4) If the hearings are given to a natural, official person, manager of the legal person or his
deputy, or to a person with no legal status  involved in entrepre neurial activity, held
answerable for a minor customs offence, the explanation of the offender’s right to challengethe expert or the customs officer, who condu cts the proceedings on minor customs offences
or who considers the case, shall be written down in the official report. Where appropriate, thefact that the heard person has requested a challenge shall be written down also in the officialreport.
(5) After hearings, the heard person shall take notice of the content of the official report on
the case and, by signing it, shall confirm the veracity of the personally written testimony, as
well as the veracity of the written version of his oral testimony. The heard person shall havethe right to ask for some completions or modifications of his oral declarations written downin the report, and his request shall be fulfilled. If the report is written on several pages, theheard person shall put his signature on each page.
(6) The persons who were present at the hearings shall have the right to read the official
report on hearings. These persons shall confirm the veracity of the written testimony of theIP/N/1/MDA/E/5
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heard person by signing it, and in case they have objections to the correctness and plenitude
of those written, express their objections personally in written form.
(7) Where an interpreter, expert or legal representative of the offender participates in the
hearings, they shall sign the official report on the case, and the interpreter shall signs eachpage of the report, if it c ontains more than one page.
(8) If the heard person used the services of a tran slator, he shall confirm the veracity of his
translated testimony by signing the official report.
(9) If the report on hearings was translated into  another language, it shall be signed on each
page by the translator and by the heard person.
Article 256. Certifying the refusal or incapab ility to sign the offici al report on hearings
(1) If the heard person, the witness or other pers on refuses to sign the official report on
proceedings he attended, this fact shall be mentioned in the official report and certified by thesignature of the customs officer, who prepared the report, as well as by the signature of theassistant witnesses.
(2) The person who refused to sign the official report shall be given the possibility to express
the reasons of his refusal, which shall be included into the report or attached to it.
(3) If one of the persons referred to in paragraph (1) of the present Article, due to some
reasons, can not sign the official report on the le gal proceedings, this fact shall be mentioned
in the official report and certified by the signature of the customs officer who prepared thereport and by the signature of the assistant witnesses, if they participated in the proceedings.
(4) If, due to some reasons, the offender or the witness were not able to sign the official
report on hearings, a third non-interested person shall be invited, who, with the agreement of
the heard person, shall certify the veracity  of the written testimony by signing it.
Section 41
Expenses Due to Minor Customs Offences
Article 257. Expenses due to minor customs offences
There are the following expenses due to minor customs offences:
a) amounts paid to witnesses, experts, speci alists, interpreters, assistant witnesses;
b) amounts spent on performing audits , controls and inventories;
c) amount spent on maintenance, dispatch, tran sportation and examina tion of the material
evidence;
d) other expenses, incurred by the customs authorities when considering cases of minor
customs offences.IP/N/1/MDA/E/5
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Article 258. Payments due to witnesses, exp erts, specialists, int erpreters and assistant
witnesses
(1) Witnesses, experts, specialists , interpreters and assistant w itnesses shall be refunded the
expenses incurred for the round trip to the customs authority, accommodation and per diem
expenses.
(2) Experts, specialists and interpreters shall be remunerated for the work performed at the
request of the customs authorities, if the work performed is not part of their duties.
(3) Persons invited to the customs authorities as witnesses, experts, specialists, interpreters,
assistant witnesses shall maintain their work place and their monthly average wages duringtheir round trip and the exercise of thei r attributions at the customs authorities.
(4) The customs authorities shall pay witnesses, experts, specialists, interpreters and assistant
witnesses the due amounts upon disc harge of their obligations.
(5) The payment procedure and the amount of the due payments are set by legislation.
(6) Where a person summoned as a witness, expert, specialist to participate in the legal case
of minor customs offence does not live or is not  on the territory of the Republic of Moldova,
the expenses incurred by him during the proceedings or the case examination shall berefunded under the Customs Depa rtment established procedure.
Article 259. Refund of expenses due to minor customs offences
(1) Expenses due to the minor customs offenc es shall be supported by the offender, in
respect of whom the decision on sanction appli cation was issued, or these expenses shall be
refunded from the state budget in cases  stipulated by the present Code.
(2) Where the offender has been exonerated from liability on the grounds provided by
legislation, the customs officer who is in charge  of the minor offence case shall have the right
to collect the incurred expenses from the offender, except for the amounts paid to the
interpreter.
(3) When a sanction is applied to more pers ons involved in the case of minor customs
offence, the customs officer in charge of the case shall estimate the share of expenses foreach person.
(4) Where the minor offences cases are dismissed, the incurred expenses or their equivalent
to be paid by the person recognized or d eclared as bankrupt and expenses incurred for
interpreting services shall be  refunded from the state budget.
(5) The customs officer in charge of the case of minor customs offence shall be obliged to
collect and attach to the file the documents justifying the incurred expenses.IP/N/1/MDA/E/5
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Section 42
Remitting the file on minor customs offence for consideration
Article 260. Remitting the file on mino r customs offence for consideration
At the end of the proceedings, the customs o fficer, who is in charge of the case on minor
customs offence, shall remit the file to the head of the customs authority or to his deputy, andthe customs officer of the Customs Department shall remit it to the authorized person of thesame department, within 15 days prior to expiration of the term of imposing penalties to thenatural or official persons, and at least within  one month prior to imposing penalties to a legal
person or the person with no legal status  involved in entrepreneurial activity.
Article 261. Dismissal of the file on minor customs offence prior to being considered
(1) If there are circumstances, which exclude the necessity to continue the proceedings on
minor customs offence, the customs officer in charge of the case shall issue a decision statingthe nature of the case, the reasons of file dismissal and settle the issue with respect to theseized goods, means of transport, document s and other goods, seized patrimony, pledged
objects, on guaranteeing evidence and on incurred expenses. The decision shall enter intoforce after its confirmation by the head of the customs authority or his deputy.
(2) A copy of the decision on dismissal of the f ile on minor customs offence shall be handled
to  or mailed to the person with respect to whom the proceedings were performed within 3days following the date when the decision enters into force, or to the representative orinterested persons, in case of decease of the natural person or liquida tion of the legal person.
Section 43
Considering the minor customs offence
Article 262. Customs bodies authorized to ex amine the minor customs offence
The minor customs offence committed by a natural or legal person shall be considered by the
customs officers stipulated by  the Minor Offences Code.
Article 263. Remitting the customs offence file for additional proceedings
(1) Customs officers shall remit the customs offence file for additional proceedings where
the first proceedings are incomplete and there is no possibility to complete them withinestablished time limits, and where there are other circumstances, which hinder theconsideration of the case.
(2) The decision on remittance of the file, issued before the consideration of the customs
offence, shall be drawn out in written form and sent to the customs authorities or customsofficer with a notification on additional proceedings.
Article 264. Term of consideration  of the minor customs offence
(1) The minor customs offence committed by a natural person shall be considered within 15
days, the minor customs offence committed by an official person or other persons – within a
month from the date when the customs officer received the file.IP/N/1/MDA/E/5
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(2) If actions are taken by the offender, his lawyer or his representative with respect to
postponing the consideration of the minor offenc e, the term established in paragraph (1) of
the present Article can be extended by the competent customs officers, within the time limitsprovided by legislation.
Article 265. Considering th e minor customs offence
(1) The customs officer, when starting to c onsider the minor customs offence, shall:
a) mention the person who examines the minor offence, the minor offence under
consideration, the offender and the Article from the Minor Offenses Code or from the
present Code which stipulates  the corresponding responsibility;
b) ensure the presence of the offender, his lawy er or his representative or establish the
reasons of their absence;
c) adopt decisions on the possibility of considerin g the minor offence in the absence of the
above-mentioned persons or postponing the proceedings;
d) identify the offender, verify the mandate of other persons;
e) explain the rights and obligations of th e participants in the case consideration;
f) decide upon the necessity to invite an interpreter;
g) settle appeals and protests lodged.
(2) The natural person, the head of the legal pers on or his deputy, responsible for violating
the customs regulations, as well as his lawyers or his representatives shall have the right to beinformed on all the materials of the case, to present things and documents which may serve asevidence.
(3) The customs officer shall consider all circumstances of the violation of customs
regulations, examine the evidence, listen to add itional explanations of the natural person, the
head of the legal person or his deputy, respons ible for violating the customs regulations, his
lawyers or his representatives with respect to the nature of the minor customs offence.
(4) If necessary, the customs officer shall perfor m an expertise, undertake other proceedings
in perfect compliance with the provisions of th e present Code and the Minor Offences Code.
Article 266. Presence of the charged natural pers on, the head of the legal person or his
deputy at the proceedings on minor customs offence
(1) The minor customs offence shall be considered in the presence of the charged natural
person, the head of the legal person or his de puty, their lawyers or their representatives.
(2) The customs authority shall inform the offender on the place and time of the
consideration of the case by means of a summ ons or report on minor customs offence either
handled or mailed to the offender.IP/N/1/MDA/E/5
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(3) The minor customs offence may be considered in the absence of the charged natural
person, the head of the legal person or his deputy, his lawyers and representatives if:
a) there is information proving that the offender was duly notified of the place and time of
the consideration of the case but he did not lodge a petition for postponement of the
consideration of the case;
b) there are evidence proving that the offender is  not in the country at the moment of the
case consideration;
c) the offender has not been identified;
d) the customs offence has been committed while  sending goods by international mail.
Article 267. Circumstances to be elucidated during the co nsideration of the minor
customs offence
While considering the minor customs offence the customs officer shall ascertain whether:
a) the minor customs offence has been committed or not;
b) the charged legal or natural persons have committed or not the minor customs offence;
c) the offender can or cannot be  administratively sanctioned;
d) there are circumstances which either decr ease or increase the responsibility for minor
customs offence;
e) there are other circumstances which are of great importance in the settlement of the case.
Article 268. Decision of th e customs authority on th e minor customs offence
(1) After considering the minor customs offence, the customs officer shall adopt one of the
following decisions:
a) on imposing an administrative penalty;
b) on dismissal of the case;
c) on initiating criminal proceedings on smuggling or other infringements and perform a
preliminary criminal investigation;
d) on remitting the file to other legal institutions in order to initiate criminal proceedings on
smuggling or other infringements, a preliminar y criminal investigation under the terms of
reference of customs authorities;
e) on remitting the file for additional proceedings.
(2) The decision on dismissal of the case shall be  adopted in case of releasing the offender
from liability due to a minor offence and due to circumstances which exclude proceedings.IP/N/1/MDA/E/5
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(3) The order on initiating criminal proceedings sha ll be issued when smuggling indices have
been detected.
(4) The decision on remitting the file on minor customs offence for additional proceedings
shall be adopted in cases specified in para graph (1) of Article 263 of the present Code.
(5) The decision on minor customs offe nce shall contain the following:
a) the name of the customs authority on be half of which the decision is issued;
b) first name and last name of the cu stoms officer who issued the decision;
c) information on the time and place of case consideration;
d) information on the offender, if this person is identified;
e) circumstances ascertained du ring the case consideration;
f) references to the corresponding Article of the present Code, which stipulates
responsibility for the committed customs offence;
g) decision issued on the case;
h) information on terms and procedure of appealing against the decision.
(6) The decision shall settle the issue on seized goods, means of transport, documents and
other seized values, pledge, guarantee, a llocations to the deposit accounts, evidence and
expenses necessary for the consider ation of the minor customs offence.
(7) The decision on minor customs offence shall be signed by the customs officer in charge
of the case.
(8) The decision on the case shall be passed immediately after the case is considered.
(9) In cases provided for in subparagraphs (a) and (b) of paragraph (1) of the present Article,
a copy of the decision shall be handed or ma iled to the subject person, or his representative
within 3 days following the day the decisi on was adopted. The decision shall be deemed
received even if the person does not live at the indicated address or at an incorrect indicatedaddress.
Article 269. Suggestions on liquidation of rea sons and conditions which contributed to
violation of customs regulations
(1) The customs officer who is considering the case on minor customs offence, after
ascertaining the reasons and conditions, which contributed to violation of the customs
regulations, shall submit suggestions to the state authorities and legal persons on takingactions for liquidation of th ese reasons and conditions.
(2) The state authorities and the legal persons shall be obliged to inform the customs
authorities, who made the s uggestion, about the actions unde rtaken, within one monthIP/N/1/MDA/E/5
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following the day of receiving the suggestion referred to in paragraph (1) of the present
Article.
Article 270. Bringing actions to court
The customs officer in charge of the case on minor customs offence shall have the right to
bring actions to the court on considering the transactions void, if during the proceedings or
considerations their illegality is established.
Article 271. Actions with  seized goods, means of transp ort, documents and other values,
pledge, guarantees and allocations to the deposit account, sequestrated values
(1) When settling issues on seized goods, means of  transport, documents and other values, as
well as the seized values which serve as mate rial evidence in the case of a minor customs
offence, the customs officer who examines th e case shall apply the provisions of the Minor
Offences Code.
(2) When settling issues on seized goods, means of transport, pledge, guarantees, seized
patrimony, which are considered means for colle ction of the penalties or the cost of goods
and means of transport, the customs officer, who examines the case on minor customsoffence, shall act in accordance with paragraphs (3) to (5) of the present Article.
(3) Seized or pledged goods and means of trans port, or the patrimony sequestrated in a well-
founded manner in order to assure  the collection of the penalty or the cost of goods and
means of transport shall be returned to their owner, or to the persons who owned them before
the sequestration, pledge or seizure, within 2 months following the collection of the penalty
or the cost of the means of transport, and the guarantees deposited for this purpose shall becancelled after the necessary payments have been transferred, and the amounts from thedeposit accounts shall be used for the payment of due amounts. If goods are not required by
the persons after the corresponding amounts have been paid within 2 months of the date of
when the notification was sent, the correspondi ng goods shall be placed in a temporary
warehouse. If the penalty or the cost of goods and means of transport are not paid, the seized
goods and means of transport, pledged goods or seized patrimony with the intention to collect
the penalty or the cost of goods and means of tr ansport, as well as the guarantee deposited for
this purpose and the expenses allocated to the deposit account shall be disposed of in
accordance with the provisions of the present Code.
(4)  Seized or pledged goods and means of transport, amounts transferred on the deposit
account or patrimony sequestrated in order to a ssure the collection of the penalty or the cost
of goods and means of transpor t shall be returned to the corresponding person, to the pledge
debtor or to the depositor, where such ac tions are deemed unfounded, and the guarantees
issued with this purpose shall be pronounced invalid from the moment when the request of
their presentation has not been justified. If the goods are not requested by their owner or their
holder within 2 months following the day when  the corresponding notification was sent, these
goods shall be placed in a temporary warehouse.  The terms of the temporary storage shall not
exceed 6 months following the day when the notification was sent.
(5) If the pledged object or the sequestrated patrimony is stored by the person who owns the
seized patrimony, all interdictions and limitations established by the customs authority onIP/N/1/MDA/E/5
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using these objects shall not be deemed lega l after the corresponding amounts have been paid
or after determining that these goods ha ve been seized or pledged unfoundedly.
6. Article 272. Assurance of security of cust oms officers during the proceedings or in
considering the minor customs offence
(1) The customs officer who considers the minor customs offence, during the actions taken
in conformity with the present Code, shall have the right to require the personal security andprotection from the authorities for internal affairs.
(2) The internal affairs officer, to whom the request mentioned in paragraph (1) of the
present Article is addressed, shall be obliged to fulfil it and to take measures provided bylegislation in order to charge the person who hi nders the customs officer from exercising  his
duties during the proceedings or during the c onsideration of the minor customs offence.
Section 44
Appeals against decisions of customs au thorities on minor customs offences
Article 273. Appeals against d ecision of the customs au thority on application of
penalties to natural person, legal  person or to the person with  no legal status involved in
an entrepreneurial activity
(1) Any natural or legal person, or his represen tative, or the person with no legal status
involved in an entrepreneurial activity may lo dge an appeal against the decision of the
customs authority on application of an administrative penalty within 10 days of the day thedecision was issued.
(2) The appeal against the decision of the customs authority on application of an
administrative penalty can be with the Customs Department or with the Court of the districtwhere the customs authority, which applied the penalty, is located.
(3) Within 10 days of the day the decision on the appeal is issued at the Customs
Department, the decision on application of an ad ministrative penalty can be appealed in the
court of the district where the Customs Depar tment or the customs authority is located. The
decision of the court shall be final.
(4) In the event of failure to meet the terms specified in the present Article for valid reasons,
these terms may be renewed by the Customs De partment upon request of  the relevant person
or his representative or lawyer.
Article 274. Appeals against oth er decisions of the customs authority on minor customs
offence
(1) The decision of the customs authority on dismissal of the case and its remittance for
additional proceedings may be appealed by the person with respect to whom the decision isissued, as well as by his lawyers or representatives within 10 days of the day when thedecision was issued. The decision of th e Customs Department  shall be final.IP/N/1/MDA/E/5
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(2) The decision of the customs authority on initiating criminal proceedings on smuggling or
other infringements under the terms of referen ce of the customs authority or the decision on
remitting the file to other legal institutions fo r the initiation of criminal proceedings may be
contested under the Pe nal Code provisions.
Article 275. Consideration by the Customs Department of  the decision on minor
customs offence
(1) After consideration of the petition lodged by the person concerned, by his lawyer or his
representative against the decision, as well as at  the prosecutor’s appeal or as a measure
of control of respect of legislation during the examination of the proceedings or during
the investigation of cases of customs viola tions, the Customs Depa rtment shall consider
the decision issued by the customs authorit y on minor customs offence and shall issue
one of the following decisions:
a) leave the decision intact, disallowing the petition or the appeal;
b) revoke the decision or remit the f ile for additional proceedings;
c) revoke the decision and dismiss the case;
d) change the decision without increasing the applied penalty;
e) revoke the decision on sanctioning the minor  customs offence and adopt one of the
decisions referred to in subparagraphs (c) a nd (d) of paragraph (1) of Article 268 of the
present Code.
(2) The Customs Department shall issue a decision in cases referred to in subparagraphs (b)
to (e) of paragraph (1) of the present Article. The prosecutor who remitted the petition andthe person who appealed against the decision sh all be informed in written form about the
adopted decision. In case of i ssuance of a decision on legisla tion enforcement by customs
officers during the proceedings on minor custom s offences, the person with respect to whom
the decision on violation of customs regulations was issued shall be notified in written form.
Article 276. Grounds for cancellation or mo dification of the decision on applying
administrative penaltie s or case dismissal
The following can be considered as grounds fo r cancellation or modification of the decision
of the customs authority with respect to application of administrative penalties or dismissal ofthe case on minor customs offence:
a) one-sided and incomplete proceedin gs or consideration of the case;
b) contradictory conclusions of th e circumstances of the case;
c) serious violations of the pro cedure requirements specified in the present Code, and in the
part which is not regulated by the presen t Code, non-compliance with the legislation on
minor offences by issuing the decision by a customs officer who has no competence or bycreating obstacles, in spite of the offender’s will, participation of the offender’s lawyer orrepresentative at the consideration of the case, as well as in other cases of infringement ofIP/N/1/MDA/E/5
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legal rights of the participants at the proceed ings on violation of customs regulations or at
the case investigation, if such  a violation encumbered the multilateral examin ation of the
case and influenced or might influe nce the issuance of a fair decision;
d) incorrect qualification of the deed, non-appli cation or incorrect a pplication of sanctions
provided by the present Code.
Article 277. Terms of consid eration of the complaint or the prosecutor’s appeal
(1) The appeals against decision of the custom s authority on the case of minor customs
offence shall be considered w ithin one month of the day of its lodging with the Customs
Department. Terms of considera tion of the appeal can be ex tended by the administration of
the Customs Department, but no longer than 3 months, this being notified to the claimant.
(2) The prosecutor's appeal shall be considered  within 10 days of the day of its submission
to the Customs Department.
Article 278. Consequences of lo dging complaints or appeals
The complaints or the appeals lodged against a decision shall suspend the exercise of the said
decision adopted by the customs authority in the case of a minor customs offence.
Article 279. Grounds and terms of suspending the consideration of the appeal
(1) The Customs Department shall suspend the consideration of the appeal in the following
cases:
a) the file on the minor customs offence, the decision with respect to which was appealed,
has been required by the criminal investigation authorities for the purpose of initiating or
investigating the criminal file;
b) the file on the minor customs offen ce is considered by the prosecutor under
supervision;
(2) If at least one of the circumstances mentione d in paragraph (1) of this Article is present,
the official from the Customs Department sh all consider the appeal, issue a decision on
suspending the consideration of the appe al, this being notified to the claimant.
(3) The appeal shall be reconsidered by th e official from the Customs Department, who
is considering the appeal, after th e reasons of suspension disappeared.IP/N/1/MDA/E/5
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Section 45
Execution of the decisi on of the customs auth orities on sanctioning
the minor customs offence
Article 280. Execution of the decision on sanctioning the minor customs offence
(1) The customs authority shall execute th e decision on sanctioning the minor customs
offence:
a) upon expiration of the appealing term;
b) upon adoption in court of the decision on th e appeal against the customs authority's
decision.
(2) The customs authority, which adopted the decision on sanctioning the minor customs
offence, shall execute it by itself or by notifying the financial authorities or banking
institutions about the execution of the said deci sion, or shall execute the decision through the
judicial executor, if there are no other modalities to execute the said decision.
(3) The decision on sanctioning the minor customs offence shall not be executable any more,
if it has not been executed within 6 months of the day it was adopted.
(4) If the execution of the decision on sanctioni ng the minor customs offence is suspended
due to the lodging of the appeal within the established time limits or due to the filing of the
complaint within the period referred to in paragraph (3), execution shall be suspended until
the appeal or the complaint are considered.
Article 281. Execution of the d ecision of the customs auth ority on penalty imposition
and collection of the cost of goods and means of transport
(1) The penalty or the cost of goods and means of transport shall be paid by the offender
within 15 days of the day he received the decision, and in cases of complaint or appeal
against the decision - within 15 days of the day when the decision on appeal or complaint
disallowance was adopted.
(2) The offender shall pay the penalty or the co st of goods and means of transport at the
customs authority, which passed the decision on imposition of penalties, or at the bankinginstitutions. The equivalent in Moldovan Lei of the amounts in foreign currency shall be
determined according to the official exchange  rate of the National Bank of Moldova on the
day of payment of the penalty or the cost of goods and means of transport.
(3) In case the penalty or the cost of means of transport are not paid within the established
time limits by the natural or the official person, it shall be collected from the cost of goods
and means of transport seized for covering the expenses, pledged objects or sequestrated
property, by presenting the guarantee for allo cations done to the deposit account, or forced
collection from the income or financial means of the offender. If the natural person does not
work or if the amount of the penalty or the cost of goods and means of transport cannot beIP/N/1/MDA/E/5
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withheld from the financial inco me or the funds of the natural person due to other reasons,
the withholding of the penalties or the cost of  goods and means of transport shall be done by
the judicial executor on the basis of the decision of the customs authorities by following the
patrimony of the natural person or the official  person or his share in the collective property.
(4) If the legal person or the person with no lega l status involved in entrepreneurial activity
fails to pay the amount of the penalty or the co st of goods and means of transport within the
established time limits, the corresponding amounts shall be withheld from the cost of goods
and means of transport seized in  order to assure the payment of the penalty, pledged objects
or sequestrated property upon presenting guarante e to liquidate, discount allocations to the
deposit account, or by sending to  financial or banking institu tions of a notification on the
enforced execution of the decision.
(5) If the legal person or the person with no le gal status involved in entrepreneurial activity
does  not have funds necessary to cover the am ount of penalty or the cost of goods and means
of transport, the amount shall be withheld by the judicial officer in conformity with the
decision of the customs authorities, by enforced collection from the person's patrimony.
(6)  If the customs authority entrusts another legal authority with the execution of the
decision, the body which executed it shall remit to  the customs authority the said decision
with the attached notification on its execution.
Article 282. Execution of the decision of the customs au thorities on confiscation
(1) Upon expiration of the term of appeal agains t the decision on confiscation issued by the
customs authorities, goods, means of transport and other values with respect to which the
decision was issued shall be confiscated irrespectively of whether the property belongs to the
offender and irrespectively of whether th is person has been identified or not.
(2) If goods, means of transport and other values referred to in paragraph (1) of the present
Article are not seized by the customs author ities, the offender or the holder of these goods
shall deliver them to the customs authority within 15 days of the day he receives the decision,
and in the event of complaint or appeal against the decision - within 15 days of the day the
decision on appeal or complaint disallowanc e is issued. Otherwise, the decision on
confiscation issued by the customs authority shall be executed by the judicial officer and
remitted to the customs authority, which issu ed the decision, with the notification of its
execution.
(3) Where it is impossible to confiscate goods a nd means of transport, which represent the
direct object of the minor cust oms offence, or goods and means of transport equipped with
special hidden places, used to transit across the customs border goods, which represent direct
object of the minor customs offence, hidden from customs control, as well as the means of
transport used for transporting those goods, the value of all these goods and means ofIP/N/1/MDA/E/5
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transport shall be collected from the offender  under the procedure provided for in Article 281
of this Code.
(4)  Goods, means of transport and other values (except for the currency, objects
representing art, historical or archaeological value, objects prohibited from circulation),seized from the offender in case of a minor customs offence, may be redeemed by theoffender, with the agreement of the higher cust oms authority, at a double price in force at the
time of detecting the minor offence, prior to execution of the decision on confiscation.
Article 283. Enforcing th e decision of th e customs authority on revocation of the license
or of the qualification certificate
(1) The decision of the customs authority on sanctioning the minor customs offence by
revocation of the license or the qualification certificate shall be executed by the customs
authorities, which adopted it.
(2)   The revoked license and qualification ce rtificate shall become invalid on the day of
executing the decision on sanctioning the minor  customs offence issued by the customs
authorities.
(3)    The person whose license or qualification certificate has been revoked by the customs
authority shall submit it to the latter within 15 days as of the day the decision was received,
and in the event of complaint or appeal against the decision - within 15 days as of the day the
decision on complaint or appeal disallowance wa s issued. Failure to meet the requirements
within the established period of  time shall entail responsibility as stipulated by the present
Code for non-compliance with the legal orders  or requirements of the customs authority.
Article 284. Enforcing th e decision of th e customs authorities on  sanctioning the minor
customs offence committed by persons who live or have their headquarters abroad and
do not have patrimony in  the Republic of Moldova
Enforcement of the decision on sanctioning the minor customs offence committed by
persons who live or have their headquarters abroad and do not have patrimony in the
Republic of Moldova, sha ll be stipulated by the legislati on of the Republic of Moldova and
the international treaties to wh ich the Republic of Moldova is party, signed by the countries
of residence of the offenders, as well as by  the countries where the offenders’ property is
located.IP/N/1/MDA/E/5
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Chapter XI
APPEALING AGAINST ILLEGAL DECISIONS AND ACTIONS OF THE
CUSTOMS AUTHORITIES AND THEIR OFFICIALS
Section 46
General principles
Article 285. Scope of the presen t Chapter
The provisions of the present Chapter shall be applied in case of appealing against illegal
decisions and actions of the custom authorities and their officials, except for cases whenappeals are lodged against administrative or criminal sanctions.
Article 286. The right to appe al against illegal decisions a nd actions of the customs
authorities and their officials
Any person shall have the right to appeal against illegal decisions (including normative acts)
and actions taken by the customs authorities or their officials, if he considers that his legalrights and interests are injured.
Article 287. Ways of appealing against illegal  decisions and acti ons of the customs
authorities and their officials
Appeals against illegal decisions and actions and inaction of the customs authorities and their
officials shall be lodged successively in two ways: administrative and judicial.
Section 47
ADMINISTRATIVE WAY TO APPEAL AGAINST ILLEGAL DECISIONS,
ACTIONS OR INACTION OF THE CUSTOMS AUTHORITIES AND THEIR
OFFICIALS
Article 288. Administrative way to appeal agains t illegal decisions, ac tions or inaction of
the customs authorities and their officials
(1) Illegal decisions, actions or inaction of the customs authorities and their officials shall
be initially appealed in the Customs Department.
(2) Illegal actions or inaction of the officials from the Customs Department shall be
initially appealed within the department, and the illegal decisions taken by the CustomsDepartment shall be appealed in courts.
Article 289. Terms of administrative ways of appeals
(1)    Decisions, actions or inaction of the customs authorities and their officials can be
appealed within 10 days of the date the d ecision was issued or the actions were taken.IP/N/1/MDA/E/5
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(2)    If the decision of the customs author ities or their officials was not brought to the
attention of the petitioner, he can appeal against it within 6 months of the day the decisionwas issued.(3) The inaction of the customs authority or customs officer shall be appealed within 3
months of the day when the term for complaint settlement expired.
Article 290. Term of appeals settlement
Appeals shall be settled within one month. The Customs Department shall have the right to
extend this term with maximum one month.
Article 291. Restoring appeals into term
If, due to some valid reasons, the appeal wa s not lodged within the term provided for in
Article 289 of the present Code, the Customs Depa rtment shall have the right to restore the
appeal into term upon the claimant's request.
Article 292. Form of appeals
Appeals shall be lodged in written form with the competent customs authority or with the
competent customs officer.
Article 293. Consequences of appeals lodging
(1)   Lodging of the appeal shall not affect the execution of the decision or taken action,
except for the cases stipulated by paragraph (2) of the present Article.
(2)   If the customs authority or the custom official to whom the appeals were addressed
consider that the contested decision or acti on contravenes the legislation, they shall be
allowed to suspend the appeal partially or totally.
Article 294. Claimant’s cooperation
The claimant shall be obliged to cooperate with the customs authority and the customs officer
to whom the appeal was addressed in order to elucidate the circumstances of the case.
Article 295. Withdrawal or cancellation of appeals
(1)   The claimant shall have the right to withdraw or cancel the appeal at any time prior to
the date when the decision on the said appeal is taken. Withdrawal or  cancellation of the
appeal shall be done in written form. The claimant who withdrew or cancelled the appealshall not be allowed to lodge the same appeal for the same case, except where new evidence
is found.
(2) The appeal shall be lodged again with in the term provided for lodging appeals.IP/N/1/MDA/E/5
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Article 296. Decisions of  the customs authorities or th eir officials wi th respect to
appeals
(1) Decisions of the customs authorities or their officials with respect to appeals shall be
adopted in written form. The claimant shall be informed about the adopted decisions.
(2) Decisions of the customs authorities or their officials with respect to appeals, which are
of general interest , shall be published.
Section 48
JUDICIAL WAY OF APPEALING AGAINST ILLEGAL DECISIONS, ACTIONS OR
INACTION OF CUSTOMS AUTHORITIES AND THEIR OFFICIALS
Article 297. Consideration of appeals in court
(1) The appeals against the illegal decisions, actions or inaction of the customs authorities
and their officials on carrying out customs control, customs clearance, proceedings in case ofminor customs offence or consideration of the case (except for cases of appeal against the
decisions of the customs authorities on simplified application of sanctions) and in other cases,which do not refer to the economic policy of th e Republic of Moldova, can be lodged with
the district, sector, m unicipal courts, where the customs authorities or the working place of
the customs officials are located, whose illegal decisions, actions or inaction are contested.
(2) Appeals against the illegal decisions, actions or inaction of the customs authorities and
their officials lodged with the Economic Court of the Republic of Moldova shall be
considered in accordance with the provisions of the Civil Code.
(3) Other appeals against illegal decisions, acti ons or inaction of the Customs Department
and its officials can be submitted to the Ge neral Prosecutor of the Republic of Moldova.
Article 298. Proceedings for juridical appeals
The proceedings for juridical appeals shall be regulated by the Civil Code.
Section 49
EXAMINATION OF ILLEGAL DECISION S, ACTIONS OR INACTION OF THE
CUSTOMS AUTHORITIES AND THEIR OFFICIALS IN CASE OF VERIFICATION
OF THEIR LEGALITY, AND THE PROSECUTOR’S APPEAL
Article 299. The Prosecutor’s appeal
The Prosecutor’s appeal shall be examined by the customs authorities or by customs officials
within 10 days from the moment of receiving th e appeal. The Prosecutor shall be informed in
written form about the results of the examination of the appeal.IP/N/1/MDA/E/5
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Article 300. Examination of illegal decisions,  actions or inacti on of the customs
authorities and their offi cials by the Customs Department and its officials
The Customs Department shall have the right to cancel at any time or modify the illegal
decision of inferior customs authorities or their officials, take legal actions, if inferiorcustoms authorities or their officials take illegal actions.
Chapter XII
BORDER MEASURES APPLIED FOR INTELLECTUAL PROPERTY
PROTECTION
Article 301. Basic definition s used in this Chapter
For the purposes of this chapter, the following definitions shall apply:
intellectual property objects  mean objects of copyright and neighboring rights, patented
inventions, utility models, layout-designs (topographies) of integrated circuits, plant varieties,industrial designs, trademarks fo r products and services, appellati ons of origin of goods, trade
names;
intellectual property rights  mean exclusive and non-excl usive rights on one or more
intellectual property objects;
right holder  means the owner of an intellectual property right or any other person legally
authorized to exercise an intellectual property right or their representative;
counterfeit goods (products)  mean:
a) goods (products), including their package, marked with a trademark identical to the one
legally registered for similar goods (products)  or those, which major components cannot be
distinguished from a legally registered and prot ected trademark (notorious marks, etc.), thus
infringing the rights of the original trademark holder;
b) any material bearing signs (e mblems, labels, user’s instruc tions, certificates) of counterfeit
goods (products) submitted se parately or together;
c) packages bearing trademarks of counterfeit goods (products);
pirated copyright goods  means goods which represent or include copies made without the
consent of the copyright holder or neighboring rights holder or the right holder of a layout-
design, regardless whether the latter is legally registered or not, or of the person authorized
by the holder in the countries of products ma nufacturing in cases when distribution (trading
or renting) of these copies constitutes an infringement of the respective rights.
Note: Any cast, matrix, manufactured form or sp ecially adjusted form for manufacturing a
counterfeit trademark or products marked with such a trademark, or for creation of pirated
works shall be deemed as counterfeit or pirate d goods (products) where the use of such casts,
matrices and forms infringes the holder’s rights.IP/N/1/MDA/E/5
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Article 302. Request for suspe nding the release of goods (p roducts) for free circulation
The holder of an intellectual property righ t, assuming that in case of transiting goods
(products) across the customs border his intellect ual property rights might be infringed, he
can apply for assistance from the customs authorities by filing a request with the followinginformation:a) facts proving that the applicant is the intellectual property right holder, stating the reason
for granting of such right;
b) detailed description of the goods  (products) bearing the intelle ctual property right in order
to help the customs authority to identify them  (samples of original products, information
about the origin of the products, pr oducer, other right holders, etc.);
c) requirement for suspending th e customs clearance of goods suspected to be counterfeited
or pirated;
d) the period for applying the protection measures by the customs authority;
e) information about the applicant and his residency.
Article 303. Documents attached  to the application for suspending the release of
goods (products) for free circulation
(1)    The right holder shall submit a written application to the Customs Department and shall
attach the following:a) documents certifying the existence and pertinence of the intellectual property right inconformity with the intellectual property legislation;b) warrant issued by the holder of the intellectual property right according to which theapplicant may solicit for customs assistance where the applicant is the authorizedrepresentative of the right holder;c) proof of tax payment for customs assistance;d) other documents.
(2) A fee shall be collected by the customs office, intended for covering the administrative
expenses incurred by the customs body. The fe e shall be established depending on the period
for which the customs assistance is required. Th e amount of the fee shall be established by
the Government.
(3) The right holder is obliged to inform a bout any amendments to the application form
content within 10 days following the amendment.
Article 304. Duration  of suspension
(1) Within 30 days following the date of receiv ing the application, the Customs Department
shall inform the right holder about the acceptance  or rejection of the application, or whether it
is subject to further investigation, or if add itional information is ne cessary. In the case of
acceptance of application it becomes valid for the period stated in it.
(2) The term of the customs assistance shall not exceed the validity term of the intellectual
property right and shall start from the moment  of acceptance of the application. This term
may be extended on the basi s of another application.IP/N/1/MDA/E/5
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Article 305. Measures undertaken by custom s authorities aimed at detecting and
confiscating counterfeited or pirated goods
(1) The Customs Department shall transmit to the customs authorities the information
provided by the right holder in order to undertake border measures for detecting and
confiscating the counterfeited goods (products) or pirated goods. The Customs Department
shall be informed immediately by the comp etent customs authority about the measures
undertaken for detecting the infringemen t of the intellectual property right.
(2) Based on the accepted application, the head of the customs authority shall issue a decision
on suspension of the customs clearance of goods  (products) suspected to  be  counterfeited or
pirated. The importer shall be informed about the undertaken measures and the reasons for
their application within 2 working days. At the same time, the competent customs authorityshall inform the importer about the name and ad dress of the right holder, and the address and
name of the importer to the right holder.
(3) The customs authority, keeping the necessary information confidential, shall allow the
parties to inspect the goods (products) whic h customs clearance was suspended, as well as to
take samples in order to esta blish through investigation or testing the fact that the goods
(products)  are pirated, counterfeited or infring e in other way the intellectual property right.
(4) Likewise, the customs authority may provide  additional information to the right holder
for determining whether the goods (products) ar e pirated, counterfeited or infringe in other
way the intellectual property right.
(5) Where it is legally established that the goods (products) are counterfeited, pirated or
infringe in other way the intellectual property right, the customs authority can provide the
right holder with copies of documents accompan ying these goods (products), as well as any
other information or documents held in  relation to such goods (products).
(6) Where it is established, by legal proceedings, that significant damages have been caused
to the carrier, importer, exporter or owner of goods (products) through unreasonable
confiscation of goods or retaining them from free circulation because of inaccurate data
presented by the right holder (applicant), the latter shall be respons ible for all damages
caused.
Article 306. Insurance of good s (products) retained by  the customs authority
(1) Within 15 days following the date when the right holder was informed about the
suspension of the customs clearance, the latter shall depose a pledge equivalent to the value
of the goods retained by the customs authority at the respective customs office. The value ofgoods shall be calculated on the basis of invoi ces. The pledge serves to secure: expenses
incurred by the customs authority for storage of  the retained goods, expenses incurred by the
carrier, importer, exporter, owner due to the rete ntion of goods, expenses incurred by persons,
whose interests were affected in the case of suspending the customs clearance due toinaccurate information on retained goods provide d by the right holder (applicant). In case of
failure to pay the pledge within the established terms, the decision on suspending customsclearance shall be revoked and the cl earance of goods shall be permitted.IP/N/1/MDA/E/5
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(2) The right holder and the owner of goods shall repair, on the ba sis of the court’s
decision, all damages mutually caused by illegal actions.
Article 307. Measures undertaken in case  of inaction of the right holder
The customs authorities shall proceed to the cl earance of goods if, within 30 days following
the date when the right holder was informed a bout the suspension of the clearance, the latter
has not initiated any legal trial, which might entail the issuance of a substantive examination.
Article 308 . Ex officio actions
(1) Where there are sufficient grounds (opera tive information or indices), the customs
authority may suspend ex officio  the clearance of goods and may request the right holder to
provide free of charge any information and assist ance, including assistance in carrying out of
the technical expertise, othe r assistance necessary to find the truth in respect of goods
(products) suspected to be c ounterfeited or pirated or whic h infringe in other way the
intellectual property rights.
(2) The customs authorities shall communicate immediately to the right holder the place
and the time of suspending ex officio th e clearance of suspected goods (products).
(3) If, within 3 days of the date when the right holder was notified about the suspension
of clearance of goods (products), he sha ll not undertake the actions referred to in
Articles 302 to 306 of the present Code, the customs authority shall proceed to the
clearance of goods in accordance with Article 306.
Article 309. Measures undertaken in respect of counterfeited goods (products) or
pirated goods
(1) If the Court issues the decision on destru ction of counterfeite d goods (products) or
pirated goods, this shall be done under customs supervision. If  the decision of the Court
refers only to the confiscation of goods (pr oducts), their value sh all be determined in
accordance with the legal provisions, provided that they are not released for freecirculation and do not cause other damages to the holder of the intellectual property right.
(2)  The customs authority shall neither allo w the re-exportation of counterfeited goods
(products) or pirated goods, nor permit their placement under any other customs
procedure.
Article 310. Importation in minimum quantities
The customs authority shall not undertake the m easures provided for in the present Chapter
with respect to the counterfeited goods (pr oducts) or pirated goods from hand luggage or
accompanying luggage of the travelers, under the customs procedure established for these
persons.IP/N/1/MDA/E/5
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Chapter XIII
CUSTOMS OFFICERS
Section 50
Legal status of the customs officers
Article 311. Customs officers
(1) Customs officers may be citizens of the Re public of Moldova who reached the age of
18, professionally and morally capable, accord ing to the level of education and health
state, to exercise the attributions of the customs authority.
(2) A 6 months trial may be established at the initial employment in the customs body.
(3) Within 20 days following the date when the first special rank was conferred, the
customs officer shall make the following oath:
“I swear to respect strictly the Constitution and the laws of the Republic of Moldova, to
ensure its sovereignty and economic security , to discharge conscientiously the service
obligations”.
(4) The procedure for making the oath shall be es tablished by the Director General of the
Customs Department.
(5) Employment in the customs services shall be made on an indivi dual contract basis.
(6) Customs officers shall be conferred special ranks in accordance with the Law on
Customs Service.
(7) The customs officers shall ware uniform s provided free of charge. The Government
shall approve the style of the uniforms. The ru les for wearing uniforms shall be set by the
Director General of th e Customs Department.
(8) The provisions laid down in paragraphs (5) to (7) of the present Article shall apply
also to the heads and employees of the customs laboratories, scientific researchinstitutions, educational institutions administered by the Customs Department.
Article 312. Service obligations of the customs officers
(1) While discharging the service obl igations, the customs officers:
a) are representatives of the state pow er and are under the state protection;
b) act in accordance with the legislation of the Republic of Moldova and the
international trea ties to which the Republic  of Moldova is party;
c) are subordinated only to the superi or officers, appointed directly.
(2) Interference into the activity of the customs authorities and customs officers, or
influencing them in the decision making pr ocess or in the performance of customsIP/N/1/MDA/E/5
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operations shall be prohibited. Breach of these interdictions shall entail the sanctions
provided for in the present Code.
(3) No person shall have the right to oblige the customs officer to carry out actions,
which are not in the terms of reference of the customs authorities.
(4) In his activity, including in the orders a nd decisions making, the customs officer shall
comply with the legislation.
(5) Creation and activity of political structures , public associations, including religious
organizations, except for trade unions, sha ll not be admissible within the customs
authorities. The customs officers shall not have the right to be guided in their activity bythe decisions adopted by political parties or public  associations.
(6) Customs officers shall not be entitled to:
a) carry out an entrepreneurial activity, including through intermediaries;
b) represent third parties in customs activity;
c) exercise concomitantly other assigned functions, except for educational and scientific
activity;
d) conclude civil contracts referring to the customs activity;
e) provide any illegal assistance to the persons in discharge of their service obligations,
being remunerated for such assistance or enjoying other services or facilities in acertain domain;
f) participate in the management of commercial enterprises directly or through
intermediaries.
(7) Offending and threatening of the customs o fficer, opposing resistance or application
of violence against him, making an attempt on his life, health and personal effects shall
be sanctioned in accordance with the provisions of the Minor Customs Offence.
(8) The legislation shall guarantee the prot ection of life, health, honor, dignity and
personal effects of the customs officers and their family members in cases of attemptsupon the discharge of their service obligations.
Article 313. Legal disposals and ord ers issued by customs officers
(1) Legal disposals and orders issued by the cust oms officers shall be executed by all natural
and legal persons.
(2) Failure to obey the legal disposals or orders issued by the customs officers, as well as
other actions that impede the discharge of th eir service obligations shall be sanctioned in
accordance with the provisions of the Minor Offences Code.
(3) The customs officers shall not be respons ible for moral, physical and patrimonial
damages caused to the offender by using fo rce, special means and fire arms, under the
provisions of the present Code, if the damage  is directly proportional to the resistance
opposed by the offender.IP/N/1/MDA/E/5
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Section 51
Using force, special means and fire arms
Article 314. Conditions and limits of using force, special means and fire arms
(1) In the case specified by the present Code, the customs officers shall have the right to
use force, special means and fire arms.
(2)    The customs officers shall be specially trained, and periodically examined (tested) in
order to meet the requirements and conditions fo r using force, special means and fire arms.
(3)   When using force, special means and fire  arms the customs officer shall be obliged to:
a) warn about the intention of using force, special means and fire arms, giving enough time
for fulfillment of the requirements, except for the cases when the delay of using force, specialmeans and fire arms may put in danger the life and health of the customs officer or entailother serious consequences; in case of unguarded attack, attack by using military equipmentand means of transport, or in other circum stances when the warning becomes impossible or
useless;b) provide medical assistance to the injured persons and inform immediately the head of thecustoms authorities or his deputy on the produced impact;c) reduce to the minimum the material damage caused at the liquidation of the impact,
depending on the character and danger of the of fence and the offender, the level of resistance
opposed.
(4) The head of the customs authorities or his deputy shall be obliged to inform immediately
the Prosecutor about the cases of death or severe mutilations.
(5) Abuse of force, special means and fire arms by the customs officer shall entail
responsibility stipulated by legislation.
Article 315. Using force
The customs officers shall have the right to use force in order to prevent infringements of the
law, arrest offenders, defeat  their resistance, counteract the non-compliance with the legal
disposals and orders, prevent the access to th e premises and territory where goods and means
of transport under customs supervision are lo cated, repress other actions, which impede the
customs officers to discharge their service obligations, where non-violent measures do not
assure their discharge.
Article 316. Using special means
(1) The customs officers shall have the right to use hand-cuffs, rubber sticks, gas, tools for
opening doors, means for forced stopping of th e means of transport, other special means in
the following cases:
a) to repulse an attack on them or other persons;IP/N/1/MDA/E/5
Page 99
b) to repulse an attack on real estate and me ans of transport, which belong to the customs
authorities or are used by them, on the goods and means of transport under customssupervision, also to liberate them in  case they are occupied or seized;
c) to arrest offenders, bring them to the cust oms authorities office, if they oppose resistance,
fail to obey, or may cause injuries to themselves or other persons;d) to break the physical resistance opposed to them;e) to stop the means of transport, if the driver  did not comply with the order and did not stop.
f) other cases of deliberate impediment of cu stoms officers to discharge their service
obligations.
(2)  It is forbidden to use special means towards pregnant women, disabled persons and
minors, except for the cases when they oppos e fire resistance, commit a grouped attack, an
armed attack or another offence which put in  danger the life and health of the population,
integrity of goods and means of transport under customs supervision.
(3) For self-defence purposes and where necessary, the customs officers in lack of special
means shall have the right to use fi re arms or other available means.
Article 317. Carrying, keep ing and using fire arms
(1) In discharge of their attributions some categories of customs officers specifies by the
Customs Department shall ha ve the right to carry, keep and use fire arms.
(2)   The list which includes all types of fire arms and ammunition used by customs
authorities shall be approved by the G overnment of the Republic of Moldova.
Article 318. Using fire arms
(1) As an exceptional measure, the customs officers referred to in Article 317 of the present
Code shall have the right to use fire arms in the following cases:
a) to repulse an attack on the customs officers when their lives and health are in danger;
b)  to prevent dispossession of the customs offi cers of their fire arms. Attempt of the person
arrested by a customs officer to come closer to his fire arm or to touch it shall be consideredas an attempt to dispossess the customs officer of the fire arm.c)  to repulse a grouped attack on real estate a nd means of transport, which belong to or are
used by the customs authorities, on goods and means of transport under customs supervision,
in order to liberate them in cas e of their occupation or seizure;
d)  to arrest persons opposing fire resistance, and armed persons who ignore the order to lay
down their arms.
(2) The customs officers referred to in Article 317 of the present Code shall have the right to
use fire arms also in the following purposes:
a) to stop the means of transport by putting it out of order, if the driver of the vehicles puts in
danger the life and health of the customs officers  and does not obey to the repeated orders to
stop;b) to neutralize animals which put  in danger the life and health of the customs officers;IP/N/1/MDA/E/5
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c) to warn about the intention to use the fire ar ms, to signal alert or to request for help.
(3) It is forbidden to use fire arms against women, disabled persons or minors, except for
where these persons oppose armed resistance, commit a grouped attack, an armed attack or
carry out other actions which put in danger the life and health of the customs officers. It is
also forbidden to use arms in crowded areas where other persons may be injured.
(4) The customs officers shall be obliged to inform immediately in written form the head of
the customs authorities or his deputy about each case of using the fire arms. The head of the
customs authorities or his deputy shall inform  the Prosecutor within 24 hours since the fire
arms have been used.
Section 52
Liability of the customs authorities and their officers
Article 319. Liability of th e customs authorities
(1) Customs authorities and their officers, who inflicted damage , humiliated honor and
dignity, adopted illegal decisions and did othe r illegal actions or in action with respect to
natural and legal persons in discharge of their service ob ligations shall be sanctioned.
(2) The damages shall be repaired in accordan ce with the provisions of the legislation.
(3) Damages caused by legal acti ons shall not be repairable.
Article 320. Liability of customs officers and ot her employees of the customs authorities
Disciplinary, administrative or penal sanctions or other penalties in accordance with the
legislation shall be applied on the customs officers and ot her employees of the customs
authorities for adoption of illegal deci sions and actions, or for inaction.
Chapter XIV
MANAGEMENT OF CUSTOMS STATISTICS
Article 321. Customs statis tics on foreign trade
(1)    Customs authorities shall collect and process, on the basis of the customs declarations,
the data on transit of goods across the customs border and submit the information to the state
authorities of the Republic of Moldova, in accordance with the legislation.
(2) The information on a specific operati on or economic agent shall be considered
confidential and cannot be tran smitted to third parties, incl uding other state authorities
without the special authorization from the declarant, except for the cases provided by
legislation.IP/N/1/MDA/E/5
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Article 322. Data source for customs statistics
Documentation and information presented during  customs clearance and control shall serve as
data source for customs statistics.
Article 323. Providing of statistic information
(1) The customs authorities shall provide, for a fee, statistic information, generalizing
information or information referring to the interested person.
(2)    The amount of the fee for statistic in formation and exoneration from such fee shall be
determined by legislation.
Chapter XV
 FINAL PROVISIONS
Article 324
(1)   The provisions of the present Code sh all be applied in th e same way and without
discrimination on the entire territo ry of the Republic of Moldova.
(2)   In case of misinterpretation of the provisions of the present Code, the text in the statelanguage shall prevail.
(3)     The Customs Code of the Republic of Moldova no. 1320-XII from March 9, 1993 shall be
abrogated on the moment the present Code comes into force.
Article 325. Execution of legal and normat ive acts in compliance with this Code
The Government within two months shall:
submit to the Parliament suggestions on bringing the legislation into conformity with this
Code;
bring its normative acts in conformity with the provisions of this Code;
ensure revision and abrogation of all depar tmental normative acts which contravene this
Code;
elaborate normative acts to regulate the enforcement of this Code.
CHAIRMAN OF THE PARLIAMENT Dumitru DIACOV
Chisinau, July 20, 2000
No. 1149-XIV
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