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from the owner of the authorization. Businesses failing to comply with the regime requirements are subject to penalties, liabilities and procedures of customs debt recovery. Systems/methods used for calculation of import duties. Inward processing implies that the following goods are subjected to some form of processing operations: 1. Foreign goods are taken out of Moldovas customs territory as compensatory products; no customs duties are payable (except for customs procedures tax) or no economic policy measures are applicable the so-called suspensive regime; 2. Goods imported and cleared for free circulation on condition of being taken out of Moldovas customs territory as compensatory products; customs duties are paid and refunded at the moment of export the so-called drawback regime. 4. Processing under the customs control - is the regime which allows foreign goods of non-Moldovan origin to undergo operations that transform their nature or condition under customs control on Moldovas customs territory without the application of customs duties or economic policy measures. Resulting products are released in free circulation upon payment of any applicable customs duties. Goods can be placed under the regime of processing under customs control at the request of economic entity on the basis of authorization issued by the Customs Service on condition they meet the following requirements: -goods actually undergo the transformation; -goods cannot be reconverted into their original form after transformation. 5. Outward processing - is the customs regime when Moldovan goods are temporarily exported from Moldova in order to be processed in another country and then imported back to Moldova in the form of compensatory products. In outward processing, domestic goods are processed or transformed outside Moldova without the application of measures of economic policy, while the resulting products are imported with full or partial exemption from customs duties with the application of measures of economic policy. Outward processing implies the following operations: 1. Manufacturing of goods, including assembling, fitting or matching of products; 2. Processing of goods; 3. Reparation of goods, including mending and adjusting. Period for re-import of compensating goods. When establishing the timeframe, the Customs Service takes into account the time needed for processing operations and import of the compensatory products. The timeframe shall commence from the date when the goods are placed under the outward processing regime and can be extended on the basis of a well grounded request from the owner of the authorization. Businesses failing to comply with the regime requirements are subject to penalties, liabilities and procedures of customs debt recovery. 6. Temporary import. Temporary admission according to the Customs Code of the Republic of Moldova is the customs regime designated for temporary use of goods on Moldovas customs territory with partial or full exemption from paying duties or taxes and without the application of economic policy measures. Temporarily admitted goods have to be re-exported in their initial state, except for natural wear and tear. Goods under temporary admission regime may not be sold, rented, sub-rented, pledged, transferred or released at the disposal of another person in Moldova without the Customs Services approval of the submitted request and payment of customs duties. The following goods can be placed under temporary admission with total suspension of customs duties: professional materials, including printing, radio and TV broadcasting equipment and specialized vehicles for a period of up to 12 months; materials for trade shows, exhibitions, fairs, conventions, including free product samples; goods imported for educational, scientific or cultural purposes for a period of up to 12 months; medical, surgical or laboratory equipment sent free of charge to hospitals and other sanitary institutions for diagnostic or other therapeutic purposes to supplant any insufficiency;
materials to be used in calamities alleviation works; containers, inner or outer packaging and certain pallets usually for up to 6 months, except for cases when such goods are object of a purchase, rental, borrowing or other similar commercial transaction conducted by a Moldovan resident; road vehicles, railway transport means, air ships and sea ships. Certain goods can be placed under temporary admission with partial suspension of customs duties, which means that a warranty shall be deposited to ensure the coverage of any potential customs obligation arising later.
Other destinations
1. Free Zone is a customs regime under which foreign goods are located and used within appropriate territorial boundaries without any customs duties or taxes charged thereon and without applying economic policy measures provided law does not say otherwise, in the manner determined by this Code and other regulations and domestic goods are located and used within the specified territorial boundaries on the conditions applicable to exportation in accordance with the customs export regime. 2. Duty-Free Shops are retail outlets that are exempt from the payment of certain local or national taxes and duties, on the requirement that the goods sold will be sold to travelers who will take them out of the country. Which products can be sold duty-free vary by jurisdiction, as well as how they can be sold, and the process of calculating the duty or refund the duty component. 3. Reexport. When goods are brought into the customs territory, no import customs duties or taxes shall be charged if the goods are declared with the customs authority as designated exclusively for re-export. Such goods shall be actually brought out within not more than six months following the customs declaration acceptance date. In the event of failure to actually bring out the goods within the set deadline, import customs duties and taxes shall be paid in the manner set by law. When re-exported goods are brought out, paid import duties and taxes shall be subject to refund provided that: a) re-exported goods are in the same condition in which they were found at the moment of importation, excluding changes in the condition due to natural depreciation or diminution under normal transportation and storage conditions; b) re-exportation takes place within two years following the moment of importation; c) re-exported goods were not used to generate income. When re-exported goods are brought out no export customs duties or taxes shall be charged or economic policy measures applied except as otherwise provided by law. 4. Destruction is a customs regime under which foreign goods are destroyed under the customs control, including rendering them unusable without levying customs duties or taxes. Goods destruction shall be allowed with the customs authorities permission and shall be carried out in the manner set forth by the Customs Supervision Department. No permission shall be issued if goods destruction may cause significant environmental damage and in other events determined by law. 5. Refusal for the benefit of the state. is a customs regime under which an entity abandons goods to the state without levying customs duties or taxes and without applying economic policy measures. Goods abandonment to the state shall be allowed with the customs authorities permission and performed in the manner determined by the Customs Supervision Department. Goods shall be abandoned to the state by an interested entity and shall not entail anycosts to the state.