Customs clearance is carried out in accordance with the Customs Code, other laws, including those issued by the Customs Service and is performed according to the following general rules:
• Customs clearance is performed by the internal and border customs authorities and cannot be performed by other bodies. However, customs has the right to establish customs authorities where will take place clearance of certain categories of goods and vehicles.
• Customs clearance of goods is made in established places of activity of customs body, and also has residence the sender or recipient of goods or its subdivision, in opening hours of the customs, in manner determined by Customs Service. But, at the request of the person, clearance can be done with consent of the customs in other places and outside working hours, at the expense of the applicant.
• Customs clearance begins from the moment when:
a) goods and vehicles are presented to the customs authority;
b) the customs declaration is filed (on paper or electronically) as required, respecting the procedure provided by law to carry out preliminary operations.
• Holders of rights on goods and vehicles and their representatives are entitled to be present at customs clearance. However, at the request of the customs, these people are bound to be present and assist customs officers at customs clearance.
• The goods presented to customs authorities have to be classified, that means that, to subject goods must be assigned a code according to the Commodity Nomenclature. Commodity nomenclature is approved by the Government in accordance with international agreements to which the Republic of Moldova is party.
• Classification of goods is carried out by the declarant. If the classification was incorrect, the customs authority has the right to carry out a classification according to the Commodity Nomenclature.
• Customs clearance is performed in the Moldovan language, except for cases stipulated by the Customs Code.
The procedure of customs clearance is divided into three stages:
Preliminary operations – customs actions preceding the main customs clearance and placement of goods and vehicles under a certain customs procedure.
Temporary storage – procedure under which goods (including those which at the moment of import did not observe the conditions foreseen by the current legislation in order to be placed under a customs procedure approved by the customs bodies) are stored in authorized locations, without levying import duties, fees and other taxes as foreseen by the economic policies of the state, until these are placed under a certain customs regime or another procedure as approved by the customs bodies.
Goods declaration and submission for customs clearance shall be performed by the declarants or their representatives, by submitting a detailed customs declaration, in written form, upon termination of the transit procedure or within a 20-day period from the date of the brief declaration submission.
The technical norms regarding the print out, use and fill out of the detailed customs declaration are provided by an internal order of Customs Service.
A customs declaration is submitted for each transportation document.
The detailed customs declaration shall not be submitted for goods imported or exported by legal entities for non-commercial purposes, the value of which does not exceed the amount equivalent to 50 EURO and in other cases as foreseen in the above-mentioned Order.
Stages of the computer processing procedure:
Initially, the customs declaration is filled out by the customs clearance specialist, who accesses the informational module of the customs integrated system ASYCUDAWorld. Later on, it gets stored and registered on the central server of the customs body under an automatically attributed registration number and date.
The acceptance of the customs declaration is communicated to the declarant by means of a reply message with details on the declaration identification, registration number and date. Once the customs declaration and the supporting documents are printed out on a special form, they are submitted by the authorized customs clearance specialist at the reception-selection point in the framework of the customs house/post.
The customs officer from the reception-selection point verifies is the customs declaration was registered on the server, using the information module; verifies if the documents supporting the detailed customs declaration were registered in the customs information system, accepts the customs declaration if it observes the established conditions, and requests its electronic validation. The electronic validation request leads to the application of the general selectivity criteria.
At the same time, the declaration is automatically distributed for examination to a customs officer in case it was selected for one of the control channels (red or yellow).
The yellow channel determines the customs release of goods only upon obligatory document control, and the red channel determines the customs release of goods upon the obligatory document and physical control. In these cases, the declaration and supporting documents are passed over to the document control point.
If the customs declaration is selected for the green channel, then the customs release of goods shall be carried out with no document or goods control.
The customs clearance procedure finalizes with the issuance of respective documents and custom release of goods.
The above is intended to provide a brief guide only. It is essential that appropriate professional advice is obtained. Our office will be glad to assist you in this respect. Please do not hesitate to contact us.