Moldova- 1.3 Customs Information

Duties and Tax Exemption

For contact information regarding government customs authorities, please follow the link below: https://customs.gov.md/en.

For more information please see the following link: 4.1 Government Contact List

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

 

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes
28/10/1994

Annex J-5 Revised Kyoto Convention

No

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)
  • Community of Independent States: Signed in 1994.
  • Comprehensive Association Agreement with the European Union: Signed in 2014
  • Free Trade Agreement with Georgia: Signed in 2014
  • Free Trade Agreement with Turkey: Signed 2015
  • Free Trade Agreement with Ukraine: Signed 2014
  • Istanbul Convention on temporary admission, Annex B9

Exemption Regular Regime (Non-Emergency Response): 

The general framework regulating imports, including humanitarian aid, is outlined in the Moldovan Customs Code. Its implementation is controlled by the Customs Service of the Republic of Moldova, a public authority subordinated to the Ministry of Finance.
In terms of organisational structure, the Customs Service has a hierarchical structure divided into: Central Administration which ensures coordination and monitoring of customs activities; Customs Offices which are territorial units that ensure compliance with customs regulations in their area; and Customs Posts subordinated to Customs Offices which ensure collection of duties, applications of procedures, clearance, and controls for all means of transport. For a full list of Customs Offices and contacts, see Serviciul Vamal al Republicii Moldova - Posturi vamale (gov.md).

Moldova’s Customs Code contains articles that facilitate the implementation of simplified clearance processes for humanitarian aid. In this regard, submitting a detailed customs declaration shall not be filed for emergency aid in the event of emergencies. Other pieces of legislation referring to the exceptionality of humanitarian aid and the facilitation of humanitarian cargo include:

  • Law nr. 172/1994 regarding civil protection
  • ‘Standard Operational Procedure for the receipt and customs clearance of international aid’.
  • Customs Code of the Republic of Moldova no. 95/2021
  • Fiscal Code of the Republic of Moldova no. 1163/1997;
  • Law no. 271/1994 on civil protection;
  • Law no. 172/2014 provides for the approval of the Combined Nomenclature of Goods (NCM);
  • Law no. 1491/2002 regarding humanitarian aid granted to the Republic of Moldova;
  • Government Decision no. 1340/2001 regarding the Commission for Exceptional Situations of the Republic of Moldova;
  • Government Decision no. 4/2007 regarding the approval of the effective limit and the Regulation on the organization and operation of the Customs Service;
  • Government Decision no. 92/2023 regarding the implementation of the Customs Code no. 95/2021;
  • Order of the director of the Customs Service no. 563/2023 regarding the approval of the Technical Norms regarding data requirements for completing the customs declaration

The granting of humanitarian aid status is done by the Ministry of Labor and Social Protection.
Once goods are qualified as humanitarian aid, they will be declared in a simplified form to the customs authorities, without payment of import duties, using the exemption code provided by the legislation. The goods will be exempt from payment of import duties, customs tax, tax for customs procedures, and VAT. The simplified declaration is made by submitting documents confirming the data about the goods, but at least the following mandatory documents: the invoice, the transport documents and the permissive documents, necessary to grant customs clearance. If the process has been followed correctly and all documentation is accurate, goods will be cleared with priority, either at the border customs post or at the internal customs post, and if necessary, customs control zones can be created in places other than customs posts, to ensure their operative customs clearance and distribution.

It is worth mentioning that Customs Clearance procedure happens at Internal Customs Offices distributed throughout the territory. When the cargo arrives at the BCP, it will be inspected depending on the risk assessment and be assigned a corridor (blue, green, yellow and red) and the corresponding inspection will be conducted. After this, the cargo will be put in Customs Transit Regime and be directed to the corresponding Customs Office for closure of the Customs Transit Regime and lodging of the Customs Import Declaration. Because Moldovan customs legislation allows for the customs procedures to be submitted both electronically and manually, the overall procedure might vary depending on what method is selected.

Additional information about customs can be found in:

Exemption Certificate Application Procedure: 

 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

 The granting of humanitarian aid status is done by the Ministry of Labor and Social Protection, which issues an opinion in this regard, based on the organization’s letter confirming that the goods are donated; the invoice indicating the name of the goods, the unit of measure and its price. In order to obtain the approval, the receivers/distributors of humanitarian aid present to the Ministry, at least 15 days before the date of introduction of the humanitarian aid in the country, the following documents:

  • The request regarding the authorisation of the introduction of humanitarian aid into the country, according to the model approved by the Ministry;
  • Constitutive documents of the recipient/distributor (copy of the registration certificate, copy of the identity card of the person authorized to receive humanitarian aid);
  • The specification (invoice) of the material goods, for which the status of humanitarian aid is requested and the introduction into the country - in two copies;
  • The act certifying the personality (physical or legal) of the donor;
  • The humanitarian aid distribution plan, approved by the territorial or specialized commission - in two copies. The documents are presented in Romanian or translated into Romanian.

It is worth mentioning that for some goods entering the country, additional approvals/authorizations are required from other authorities that manage the respective field. In this regard, the receiver submits to the specialized Commission of the Ministry of Labor and Social Protection, notices/authorizations from other authorities that manage the respective field. Some examples of these institutions are:

  • Food Products: National Center for Public Health/National Agency for Food Safety;
  • School textbooks: Scientific literature and methodological, it is carried out on the basis of the opinion of the Ministry of Education and Research and, as the case may be, of the Academy of Sciences of Moldova;
  • Literature and objects with cultural or ethnic significance – the Ministry of Culture/Academy of Sciences of Moldova;
  • Medicines, orthopaedic articles: the Ministry Health/Prosthetic Experimental Republican Center

Process to be followed (step by step or flowchart)
    1. The humanitarian organization will submit a formal request to the competent institution depending on the type of goods to be imported.
    2. Authorities will evaluate the request and provide support to the requestor in completing the necessary documents.
    3. Collection of the necessary documents.
    4. Requesting/displaying the authorizations of relevant ministries and institutions regarding the admission/conditioning of the import of goods as humanitarian aid; approval of humanitarian aid distribution plans, cooperation in order to identify priority beneficiaries, modification and/or completion of the distribution plans proposed by the receiving body; examination of quality certificates and guarantees regarding the harmlessness of donated goods, etc.
    5. Examination of the package of documents and preparation of the authorization by the consultant of the Humanitarian Aid Service.
    6. Verification of the correctness of the authorization, the correspondence of the indices and the specifics of the donated goods; countersigning of the authorization by the head of the humanitarian aid service.
    7. Countersigning of the authorization by the Secretary of State responsible for the field.
    8. Signing of the authorization by the Minister of Labor and Social Protection.
    9. Registration of the exit notice, and authentication with the application of the stamp of the Humanitarian Aid Service of each document in the respective package.
  2. 11. Issuance of the authorization and the package of authenticated documents.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, the original and two copies

Yes, the original and two copies

Yes, the original and two copies

Yes, the original and two copies

Yes, the original and two copies

Yes, the original and two copies

AWB/BL/Other Transport Documents

Yes

Yes

Yes

Yes

Yes

Yes

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Other Documents
  • The act certifying the personality (physical or legal) of the donor.
  • The humanitarian aid distribution plan, approved by the territorial or specialized commission - in two copies.
  • Constitutive documents of the recipient/distributor (copy of the registration certificate, copy of the identity card of the person authorized to receive humanitarian aid);
  • The request regarding the authorisation of the introduction of humanitarian aid into the country, according to the model approved by the Ministry;

Additional Notes

The documents are presented in Romanian or translated into Romanian.

Customs Clearance

General Information 

Customs Information

Document Requirements

  • Donation-non-commercial certificate
  • Invoice
  • Transport Document

Embargoes

As of the last update, Moldova does not have specific embargoes on general humanitarian goods.

Prohibited Items

A list of goods prohibited from being imported into the country as humanitarian aid:

  • Used soft toys for children.
  • Used clothes for children up to 3 years old.
  • Goods of inferior quality, offensive to life, health or security
  • Vaccines, kits and diagnostic remedies whose validity period is less than 6 months.
  • Food products with a shelf life of less than 3 months
  • Vehicles with an operating term of more than 7 years, with the exception of vehicles intended for:
    • medical purposes;
    • transporting people with locomotor system disabilities
    • for extinguishing fires;
    • for cleaning the streets;
    • for spreading materials;
    • for waste collection

General Restrictions

Restrictions apply to strategic goods, weapons, munitions, dual-use goods, radioactive and toxic substances, and food products.  Certain restrictions apply on ethylic alcohol, tobacco products and oil products.  The import of such products is subject to license or permission from various authorities.

There is no restriction on GMOs, although the labelling of food products derived from GMOs shall be made in accordance with the provisions of Law no. 755/2001 on biological safety.

The Ministry of Foreign Affairs and European Integration keeps a centralised record of all mandatory international restrictive measures in force.

International restrictive measures | Ministry of Foreign Affairs of the Republic of Moldova (gov.md)

Customs Clearance Document Requirements

The documents attached to the customs declaration shall be presented to the customs in the original; in the case of electronic declaration, the documents shall be scanned and attached to the customs declaration. For the case of paper-based method, it is advisable to also submit a copy of every original document.

Customs Clearance Document Requirements (by commodity)

 

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes

Yes

Yes

Yes

Yes

Yes

Invoice

Yes

Yes

Yes

Yes

Yes

Yes

AWB/BL/Other Transport Documents

Yes

Yes

Yes

Yes

Yes

Yes

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Not mandatory

Not mandatory

Not mandatory

Not mandatory

Not mandatory

Not mandatory

Phytosanitary Certificate

Yes

No

No

No

No

No

Other Documents

Veterinary

Certificate for products of animal origin

The approval/authorization of the Ministry of Education

Approval/authorization from Ministry of Health

NA

NA

Authorization for goods with dual use from ASP

Transit Regime

In Moldova, the international transit regime is crucial for cargo movements between Ukraine and Romania. Since the beginning of the conflict in neighbouring Ukraine, much of the cargo bound for the Odessa port has been redirected to Constanta. Humanitarian organizations using this regime will benefit from transporting cargo through Moldova’s territory with no import/export duties being levied and no measures of economic policy being applied, unless otherwise provided by law.

The transit timeframe is set by the customs authority, but cannot exceed eight calendar days from the date when the customs border was crossed. Transit can be done under two modalities:

  1. TIR Carnet: Goods transported in accordance with TIR procedure are exempted from payment/depositing of entry/exit fees and taxes to the intermediate customs authorities. This method applies for the following conditions:
    1. Truck is accompanied by TIR carnet, completed and filled in pursuant to TIR Convention and these Rules;
    2. insured by the guarantee of the guarantor association;
    3. transported in road vehicles, vehicle assemblies and in containers previously approved for transport with customs seals (except for the transport of heavy or bulky goods); however, the vehicles will themselves be considered as goods, when they move by their own means, if they are indicated in the manifest of the TIR carnet.
  2. T1: applies to goods in transit, that is goods not cleared upon entering the country, goods cleared internally for export, goods transported under customs transit procedure between two customs authorities.

For bonded transit in Moldova, the goods are usually placed under seal, ensuring that their contents remain untouched and intact during transit. These seals can be provided by the economic operator or by the Customs Authorities in specific cases.

To ensure the goods in transit do not unlawfully enter the Moldovan market and bypass local import duties, organizations might be required to provide a transport bond. This bond serves as a financial guarantee that the organization will adhere to the transit regulations. If the organization follows all regulations, the bond is returned upon the goods' exit from Moldova. However, any violation can lead to forfeiture of the bond to cover potential customs duties and other related fines.

Furthermore, Moldova has several bonded warehouses where goods can be stored temporarily. These facilities are especially beneficial for humanitarian organizations that might face delays or logistical challenges. In these bonded warehouses, goods remain under Moldova’s customs control and can be held without being subject to local import duties. Throughout the storage period, goods may undergo operations necessary to ensure their integrity (such as cleaning, ventilation, introduction of safety additives) or preparation for sale or transport (such as sorting, packing and repacking, marking). Operations with goods should not change their technical, quality and quantity characteristics.

Additional information and a complete list of available bonded warehouses can be found here: https://trade.gov.md/en/articles/customs-warehouse

Additional information on Moldova’s transit regime can be found here: https://trade.gov.md/en/articles/types-of-transit/