(1) The import is the customs regime under which goods into the customs territory status is given to goods released for free circulation only after the import duties are paid and are applied economic policy measures.
(2) The status of foreign goods in free circulation in the Republic of Moldova is equivalent to the status of domestic goods after their release and the certificate of origin, in this case, not released.
Preferential tariff treatment
(1) The preferential tariff treatment means a reduction or exemption of customs duties, which can be applied in a quantitative quota or value.
(2) The preferential tariff treatment may benefit certain categories of goods according to their origin, according to international agreements to which the Republic of Moldova.
Finding the origin of goods
(1) The customs authority finds the origin of goods based on the following criteria:
a) goods wholly obtained in a country;
b) goods obtained by working or processing sufficient in a country.
(2) The application of the criteria is based on the rules of origin provided for in national legislation or international agreements to which the Republic of Moldova.
(3) If at the time of importation, did not apply preferential tariff treatment due to absence of the certificate of origin or the inability to ascertain compliance with the other provisions of the international agreement which provides that preferential tariff treatment, the holder may import operation require repayment of amounts received after the submission of additional evidence based on national legislation and international agreements to which the Republic of Moldova.
Favorable tariff treatment
(1) favorable tariff treatment means a reduction or exemption from import duty, which can be applied in a contingent value or quantity.
(2) Some categories of goods can benefit from favorable tariff treatment by type of goods or final destination, in accordance with national legislation or international agreements to which the Republic of Moldova.
The circulation of goods at reduced or zero import duties
If the goods are released for free circulation at reduced or zero import duties on account of their end, they remain under customs supervision. Customs supervision shall end when the conditions for the granting of a reduced or zero import duties cease to be applied or where the goods are exported or destroyed. Use of goods for purposes other than those provided for enforcement of reduced or zero is permitted subject to payment of import duties.
Import of goods at the highest duty
In case the consignment is made up of goods with different tariff classifications, and operations of each of those goods, in accordance with their tariff classification to complement declaration would entail a burden of work and expense disproportionate to the import duties that perceive customs may agree, at the request of the declarant, the import duty to be paid for the entire lot, the tariff classification of goods which are subject to the highest duty.
Reintroduction of local goods
(1) domestic goods which, after having been exported, are returned to that territory and are released for free circulation within a period of three years shall be exempted from import duties at the request of the person concerned.
(2) Exemption from import duties, specified in para. (1) shall not be granted for the introduction into the customs territory of the products resulting from the placement of goods under the customs regime of outward.