Customs Declaration for Aliner Service SRL
1) Full Payment of Import Duties Services include:
- Customs duty
- Value-added tax (VAT)
- Excise duties
- Fee for customs procedures
Payment of Import Duties
Import duties are paid by the declarant, who becomes the customs payer. Additionally, anyone who provided necessary information for preparing the customs declaration may become jointly liable if the provided information is false or incorrect.
Extension of Payment Deadline
In certain situations, economic agents may benefit from an extension of the payment deadline for import duties (excluding the fee for customs procedures) if a bank guarantee is provided.
Determination of Customs Duty
Customs duty is established according to the Combined Nomenclature of Goods, which includes the code, description of goods, and applicable customs duty value. Customs duties can be calculated either as a percentage of the customs value or as a specific fee per unit of goods (piece, ton, cubic meter, etc.).
VAT
The standard VAT for imports is 20% of the taxable value of the goods. For certain categories of goods, a reduced rate of 8% is applied. Some goods are exempt from VAT under the law.
Excise duties
Excise duties are applied to specific categories of goods such as alcoholic beverages, tobacco, petroleum products, perfumes, and others. The value of excise duties is determined based on the nature of the product or the customs value of the imported goods.
2) Application of Preferential Treatment:
Preferential Tariff Treatment
Aliner Service SRL ensures the application of preferential tariff treatment for certain goods depending on their origin and international agreements to which the Republic of Moldova is a party. This treatment may include exemption or reduction of import duties upon presenting a certificate of origin.
Refund of Amounts
If preferential treatment was not applied at import, the holder of the operation may request a refund of overpaid amounts by presenting the necessary evidence.
3) Application of Customs and Fiscal Facilities:
Customs and Fiscal Facilities
Goods can be released for free circulation with fiscal and customs facilities, depending on their final destination, while remaining under customs supervision. After a period of 3 years, they can be used for other purposes without paying import duties, in accordance with the legislation in force.
4) Use of the Electronic Procedure:
Electronic Declaration
Aliner Service SRL offers electronic goods declaration services, thus reducing processing time and costs. The declaration must be submitted at least one hour before the transport vehicle enters the territory of the Republic of Moldova.
5) Temporary Placement in a Customs Warehouse or Provisional Storage:
Customs Warehouse Regime
This regime allows the storage of foreign goods under customs supervision, without charging import duties and without applying economic policy measures, for the following purposes:
- Goods handling operations (division, sorting, packaging, etc.)
- Re-export
- Deferred payment of import duties
- Sale to another economic agent with the consent of the customs authority
6) Re-import of Temporarily Exported Goods
Re-import
Re-import allows the re-entry of temporarily exported goods without paying import duties and without applying economic policy measures. Re-imported goods must be in the same condition as at the time of export, except for normal wear and tear.
7) Goods Received Through International Postal Shipments
Collaboration with Postal Operators
Aliner Service SRL collaborates with international postal shipment operators such as DHL, UPS, Nova Poshta, Poșta Moldovei, and others. The customs declaration for these shipments must be submitted within 7 calendar days of crossing the customs border.
Export is a customs regime by which goods are permanently removed from the territory of the Republic of Moldova without the obligation to be returned. Aliner Service SRL, licensed as a customs broker, offers goods declaration services for export.
General rules:
- Locally produced or imported goods previously placed in free circulation can be exported, except for those subject to economic restrictions.
- A customs fee of 0.1% of the value of the goods is charged for exports, but not more than 500 euros. Certain situations provide for exemption from this fee.
Procedure:
- The exporter must submit a customs declaration at the relevant customs office. Goods declared for export at an inland customs office are subsequently transported to a border customs office.
- In the case of electronic exports, customs documents are completed online, eliminating direct contact with customs staff and reducing the risk of corruption.
Advantages of electronic customs clearance:
- The procedure takes a maximum of 7 minutes and reduces costs by 50%.
- Domestic producers benefit from fast and efficient customs clearance, contributing to increased competitiveness in the external market.
- Customs declarations can be submitted at any customs office, regardless of the exporter's area of activity.
Re-export allows the removal of foreign goods from the territory of the Republic of Moldova without paying export duties and without applying restrictive economic measures. Domestic goods cannot be re-exported.
General rules:
- Re-export is allowed only for foreign goods that were initially under a suspensive customs regime or in a free zone.
- Domestic goods can be temporarily exported, provided they are reintroduced into the country without modifications, except for normal wear and tear.
Term and procedures
- Customs establishes a maximum term of 3 years for the re-introduction of goods or the change of their customs destination. Upon concluding the temporary export, the exporter must present the necessary documents at the customs office.
- If concluded through another customs office, it transmits the relevant documents to the initial office within 15 days.
Aliner Service SRL is committed to providing high-quality customs services, ensuring compliance with all legal regulations and streamlining the import process for its clients.
