I.

INTEGRATION PROGRAM COURSE OF STUDY

Duty is a relatively new course unit in Moldova. Being a branch of
the law of the Republic of Moldova , duty is studied in higher
education as a course unit in the specialty law .
The place and role of the course unit concerned in education is
quite important because the essential changes in jurisprudence and
economy have stimulated increasing interest in the customs legal
relations .
This course unit in any measure aims to put their future
professional basis . It certainly is one of the basic building blocks
of science in general law . Moreover , duty is an essential material
in the units under public law.
Course unit that has the task to familiarize students with how law
specialty organization and functioning of the customs system of the
Republic of Moldova and realization of customs .
Compared coding system and its duty shall be submitted to the
advanced requirements because the customs is a basic source of
income of the state budget .
Strategic Concept Customs duty rate requires knowledge of the
general principles of organization of the customs tariff regulation of
foreign economic activity of import / export cargo origin , customs
valuation , tariff measures regulating foreign economic activity and
clearance procedure customs documents , regimes ( destinations )
customs and international cooperation in customs . Knowing them
will allow the creation of a concept transparent duty and a practical
application of the knowledge acquired .
Study unit under customs law in institutions of higher education in
Law requires properties need not only basic customs normative
acts pertaining to economic, financial , trade and so on , and theory
related to the branch of law in question . This leads to the formation
of not only specialists in customs , but also in other fields of
activity necessary for the functioning of a democratic state .
Study material is required for both students of law and people who
do their masters or doctoral studies and customs officials and
traders who practice foreign economic activity . in the postgraduate
studies ( MA, PhD ) unit of the customs duty is being studied more
in depth , taking into account the trends and prospects of the
legislation and the practice of customs and conceptions of legal
doctrine .
Customs Law Study course unit , formed skills to correctly interpret
legal standard customs to correlate concepts previously studied
actual application in practice and , also , to solve any problem of
customs duty .

II . Skills developed during the course
1 . The knowledge level of the student must :
define the concept of customs activity ;
identify the subject matter of duty ;
define duty as an independent branch of law;
To determine the role of customs in foreign economic activity ;
to determine the rights and obligations of the declarants and
customs .
classify duty springs ;
February . Application level student must :
generalize peculiarities enforcement duty ;
generalize the peculiarities of appearance, change and extinction
of legal customs ;
establish customs documents required for each type of system (
destination) customs ;
describe the stages of customs clearance of goods and means of
transport;
March . Integration level student must :
to know the orientation of state policy in the field of customs ;
to evaluate the role of customs in the country's development ;
determine the role and place of duty in the legal system ;
propose legislative initiatives in customs ;
present solutions or correct qualifications customs fraud or
practical exercises ;
propose new ways of improvement and simplification of customs
procedure ;
propose new ways observed;
propose new ways of improvement and simplification of customs
control ;
III . IDENTITY INFORMATION COURSE

Section Course unit code
Year of study

Semester

The number of hours the unit responsible course evaluation
C S L Nr . Officer Evaluation Form
DAY S.04.A.40 II IV 30 30-4 Exam R. Grigora
F / R S.04.A.30 II IV 20 4-4 Exam R. Grigora

IV . THEMES AND INDICATIVE BREAKDOWN OF HOURS
Thematic plan of lectures and seminars on customs law course unit

No. . NAME DAY BASIS F / R
P S P S
One . Activity Moldovan customs 1 1 1 -
February . Duty - the branch of law and discipline of study 1 1 1 -
Three . System springs subjects of Moldova duty 1 1 1 -
April . Customs legal rule and the legal customs 1 1 1 -
May . Moldovan customs system 2 2 1 1
June . Customs , customs offices and posts of Moldova 2 2 1 1
July . Customs Service of Moldova bodies 2 2 2 -
August . Transporting goods across the customs border of the
Republic of Moldova 2 2 2 1
September . Regimes ( destinations ) Customs 4 4 2 -
10 . Rights import / export 4 4 2 -
11 . Clearance of goods and means of transport 6 6 4 -
12 . Liability for fraud Customs 4 4 2 1
Total 30 30 April 20



V. INDEPENDENT WORK STUDENTS

No. . d / o content of individual work Nr . No. ZI hours . hours FR
One . Examination Chapter I, of the Code of the Republic of
Moldova " customs and organization of customs ." June 2
Two . Study on the emergence of legal doctrine development and
improvement of customs law as complex and independent branch
of law as well as sources and subjects involved in customs . June 4
Three . Analysis and examination of the legal status of the
Moldovan customs http://customs.gov.md/index.php?id=11 ,
competence and achievement of its forms (Article 9-10 of the Code
of the Republic of Moldova) ; Study of the basic functions of
customs (Article 11 of the Customs Code of the Republic of
Moldova) and feature a unique system of customs . Report . April 8
April . Examination Chapter XII of the Code of the Republic of
Moldova , the characterization of the legal status of the Customs
Service , Customs and Moldovan customs post
http://customs.gov.md/index.php?id=11 ; Determination of tasks,
functions and rights of these organs and identify their
organizational structure http://customs.gov.md/index.php?id=2 ;
6:10


May . Examination of the law on customs service
http://customs.gov.md/index.php?id=11 , the Government Decision
on approving the Regulation on service satisfaction by body control
customs control of state organs Moldovan and disciplinary body
control customs control state organs
http://customs.gov.md/index.php?id=11 and code of conduct of the
customs http://customs.gov.md / index.php ? id = 11
Definition of customs service , identifying principles of employment
in the customs service , determine the rights and obligations of
customs officers , characterization exercise conditions on customs
service to determine how social protection of the customs service
ends distinguishing moments in customs and restore the customs
service . Report . 6:10
June . Examination of the law on the import and export of goods
from the territory of Moldova by natural persons
http://customs.gov.md/index.php?id=11 ;
Establish general conditions of passage of goods across the
customs border , determining the rights and obligations of
individuals to the movement of goods across the customs border ,
determining the conditions for import and export of cultural values
and auto transport . http://customs.gov.md/index.php?id=1160
Case study . Disposition of goods crossing the customs border .
8:10
July . Examination Chapter II , of the Code of the Republic of
Moldova Government Decision on approval of the application of
customs destinations http://customs.gov.md/index.php?id=11 ;
definition of system ( destination) Customs Customs , their
classification, identification of their contents ; determination
procedure and conditions for granting their placing under regimes
(destinations ) customs ;
Case study . Case-studies on the determination of clearance for
each type of system ( destination) customs . 8:12
August . Examination Chapter III , of the Code of the Republic of
Moldova and the Law on Customs Tariff
http://customs.gov.md/index.php?id=11 ;
Definition of import / export base for their determination and
establishment and enforcement procedure of import / export ;
Feature of the concept of value added tax , customs fee and feature
procedures methods for determining the customs value ;
determine the rights and obligations of customs declarants and to
determine the customs value ; Case study . Establish procedures
for determining the country of origin of goods. 8:12
September . Examination Chapter IV -V of the Code of the Republic
of Moldova Government Decision approving the Regulation on the
procedure for electronic clearance of goods for export , the
Government Decision approving the Regulation on the activity of
customs broker and customs clearance specialist http: / /
customs.gov.md / index.php ? id = 11 .
Determination of customs procedure and stages of goods, the role
and place of customs broker customs documents ; determining the
rights and obligations of the declarant in the clearance process ;
identification forms , stages and procedure of customs control and
customs declaration .
Case study . Customs declaration . 8:12
10 . Examination Chapter X - XI of the Customs Code of the
Republic, Art. 287, 311 of the Code of Administrative Offences of
the Republic, Art. 248-249 of the Criminal Code of the Republic of
Moldova , http://customs.gov.md/index.php?id=11 ,
http://lex.justice.md/ , definition of fraud ( misdemeanor )
procedure, determining the types her responsibility in determining
the types of customs law, the pleadings in the case of customs
offenses and determine the appeal procedure of customs decisions
. 6:10
Total 60 hours 96

VI. CALENDAR of the course

OBJECTIVES OF REFERENCE
CONTENTS

distinguishing features that characterize basic customs duty in a
particular historical period ;
to distinguish historical periods of development of customs duty;
to assess the main sources of duty ;
define the concept and content of customs ;
distinguish the purpose of customs ;
to characterize the main elements that are part of the structure of
customs ;
Identify the role of the customs in modern economies ;
define the concept of customs legislation ;
define and apply the correct terminology customs ;
Identify the goals, methods and principles to promote customs
policy I. Moldovan Customs Activity
One . History and customs policy work
Two . Notion , purpose, content and structure of customs Moldova
March . Customs legislation
April . Customs policy : aims, methods and principles to promote
its
define the concept and scope of duty ;
duty to distinguish methods ;
to determine the purpose of customs duty;
define the general principles of duty ;
define specific principles of duty ;
to determine the importance of duty in relation to other branches
of law II. Duty - the branch of law and discipline of study
One . Notion , object and method duty
Two . Purposes and principles of the Customs
March . Duty ratio with other areas of law
define the concept of duty system ;
Identify the principles and criteria of customs law system
define the concept of source of customs duty;
distinguish and characterize the types of sources of duty ;
Identify the legal acts in the sphere of customs activity;
define the concept of subject of customs duty;
identify the types of subjects duty . III . The springs and subjects
duty
January . Duty system : principles and criteria of his
Two . Sources of Tariff: concept , types and their characteristics
Three . Subjects duty of Moldova and their types
define the concept of legal rule legally customs and customs ;
Identify the structure of legal norms and legal relationship
customs customs ;
distinguishing types of legal norms and legal relations customs
customs ;
to discern the times of appearance, change and extinction ratio
customs legal ;
to refer the times of entry into force or discontinued legal norms
customs ;
define the term customs territory ;
define the concept of legal enforcement of customs ;
Identify the concept of immunity. IV . Legal rule and the legal
customs customs
One . Notion , structure and types of legal norms customs
Two . Proceedings legal norms customs in time, space and the
people
Three . Notion and types of customs legal relationship


define the concept and legal status of customs bodies of the
Republic of Moldova;
to characterize the customs system ;
describe the competence of customs ;
Identify basic functions and duties of customs ;
to characterize the unique system of customs and stages of
development . V. The customs authorities of the Republic of
Moldova
One . Notion and legal status of customs bodies of the Republic of
Moldova
Two . Jurisdiction customs and forms of its realization
Three . Functions of customs
April . Feature unique system of customs
to characterize the legal status of the Customs Service , Customs
and the customs post of the Republic of Moldova;
to determine the duties , functions and rights of the Customs
Service , Customs and the customs post of the Republic of
Moldova;
Identify the organizational structure of these organs ; VI. Customs
offices and customs posts of the Republic of Moldova
1 . The legal status of the Customs Service of the Republic of
Moldova: the duties , functions and rights
February . Organizational structure of the Moldovan Customs
Service
March . Juridical status of the customs office and customs post :
tasks and their basic functions
define the concept of service in customs;
Identify the principles of employment in the customs service ;
to determine the rights and obligations of customs officers ;
to characterize the conditions for the exercise customs service ;
determine how welfare customs enforcement officials ;
distinguish moments customs service termination and restoration
service in customs . VII. Customs service
One . Notion and principles of employment in the customs service
February . Awarding special
Three . Rights and obligations of customs officers and customs
service performance
April . Conditions on customs service and social protection of
customs officers
May . Termination customs service
June . Restoring the customs service
define general principles goods crossing the customs border ;
establish conditions under which the goods across the customs
border ;
to determine the rights and obligations of individuals to the
movement of goods and cash across the border ;
to determine the conditions for import and export of cultural
values ;
to determine the conditions for import and export of auto
transport . VIII. Transporting goods across the customs border
One . General principles goods crossing the customs border of the
Republic of Moldova
Two . Switching funds border of the Republic of Moldova
Three . Import and export of cultural
April . Inserting and removing auto transport
define the concept of customs regime or customs procedure ;
classify regimes ( destinations ) customs ;
Identify content regimes ( destinations ) customs ;
to determine entitlement to the procedure ( destinations ) customs
;
to determine the conditions for placing the goods under regimes
(destinations ) customs
to determine the clearance procedure for each type of customs
procedure or customs ; IX. Regimes ( destinations ) customs
One . Notion of a ( destination) customs
Two . Classification schemes ( destinations ) customs
Three . Contents regimes ( destinations ) customs
April . Choice , modification or waiver of customs regime or
customs procedure


define the notion of the import / export ;
to determine the basis on which the rights of import / export ;
Identify and apply the procedure of duty ;
to characterize the notions of value added tax and customs
procedures fees ;
define the concept and methods of determining the customs value
;
to determine the conditions of application of the methods of
determining the customs value ;
to determine the rights and obligations of customs declarants and
to determine the customs value ;
Determine how to determine the country of origin of goods;
identify tariff concessions ;
establish the repayment of amounts overpaid duties . X. Rights
import and export rights
One . General feature of import / export
February . Customs valuation : methods for the determination and
the application of their
March . Duty . Types . Collection mode . facilities
April . Procedure application and fee levying customs procedures
May . Excise . Types . Collection mode . facilities
June . Value Added Tax . Types . Collection mode . facilities
define clearance procedure ;
to determine the procedure of issuing customs documents ;
to determine the conditions for approval of customs clearance ;
Identify stages of customs clearance of goods and means of
transport;
Identify the role and place of customs broker customs documents
;
to determine the rights and obligations of the declarant in the
clearance process ;
define the concept and forms of customs control ;
Identify the purpose of customs control ;
Identify stages of customs control ;
to determine the rights and duties relating to customs control ;
to determine the customs control procedure ;
to determine the rights and obligations of the declarant.
define the concept of the customs declaration ;
identify the rights and obligations of the declarant ;
Identify the steps of declaring goods and means of transport;
to determine the forms of declaration. XI. clearance
1 . General principles on customs documents . Preliminary
operations .
Two . Feature customs supervision
Three . Notion of essence and content of customs control. Control
information , economic and physical
April . During customs clearance Cargo
define the concept of customs offenses ;
Identify the types of customs offenses .
Identify the concept and types duty liability ;
to determine the pleadings in the case of customs offenses ;
to determine the appeal proceedings customs decisions . XII.
Liability for customs fraud
One . Notion of fraud ( misdemeanor ) customs ;
Two . Classification fraud (misdemeanor ) customs
Three . Notion and types of liability duty
April . Procedural
May . Appealing the decision of the customs of the case of customs
offenses
VII. Current assessment of the course unit
Summative assessment is carried out periodically by the current
evaluation tests , essays , verbal responses , case studies and
case-studies .

Sample no. 1
I. Transporting goods across the customs border
Define general principles goods crossing the customs border ;
Describe the conditions of transit of goods across the customs
border ;
Determine goals goods crossing the customs border .
II . customs control
Define the concept of customs control;
Determine the direction and principles of organization of customs
control ;
Describe the essential features of customs control ;
Classify forms of customs control .
III . resolve the particular case
On 02/04/13 when customs control the customs declaration
submitted by SRL , UNIT " found that import duties were calculated
based on the official exchange rate of foreign currency ( in which
merchandise was evaluated according to the sale contract may be )
to Moldovan leu of 02/01/13 .
Expose subsequent actions of the customs body content ?

Sample no. 2
I. Tariff
Define the concepts of Tariff and duty ;
Classify the types of duties ;
Define the concept and methods of determining the customs value
;
Determine how to set the country of origin of goods.
II . Customs offense and its types
Concept of customs fraud ;
Classification of customs fraud .
III . resolve the particular case
On 01.02.13 Ltd , UTIX "imported in Moldova by customs office
Leueni the consignment . Economic agent and has its
headquarters in Balti m . On 06/02/13 the company representative to
the Bureau of Customs "North" customs declaration declaring that
match . This time was recorded minutes of violation of customs
rules .
Customs officers actions were correct drawing up the minutes ?
If "no" , why ? Arguments.
If "yes " , why expose the preparation of the given ?

Sample no. 3
I. regimes ( destinations ) customs
One . Define the notion of a ( destination) customs ;
Two . Classify regimes ( destinations ) customs ;
March . Regimes Play content ( destinations ) customs ;
April . Determine the procedure of choice , modification or waiver of
the customs ( customs destination ) .
II . Liability to duty
Define the concept and types duty liability ;
Describe the procedure for appealing the decision of the customs
.
III . resolve the particular case
Ltd mind " at the time of declaration of the consignment , the
customs value calculated according to the method no.4 (based on
unit cost of goods ) avoiding method no. 1 (based on the
transaction value of the goods or in the price actually paid or
payable ) .
Customs authority is entitled to accept this value?




VIII. FINAL EVALUATION UNIT RATE : EXAM
The final evaluation shall take the form of an oral exam .

FINAL ASSESSMENT QUESTIONNAIRE
One . History and customs policy work
Two . History of the customs system of the Republic of Moldova
Three . Notion , purpose, content and structure of customs Moldova
April . Customs legislation
May . Customs policy : aims, methods and principles to promote its
June . Notion , object and method duty
July . Purposes and principles of the Customs
August . Duty ratio with other areas of law
September . Duty system : principles and criteria of his
10 . Sources of Tariff: concept , types and their characteristics
11 . Subjects duty of Moldova and their types
12 . The concept , structure and types of legal norms customs
13. The action legal norms customs in time, in space and on people
14. The concept and types legal relationship Customs
15 . The concept and legal status of customs bodies of the Republic
of Moldova
16. Jurisdiction customs and forms of its realization
17. Functions of customs
18. Feature unique system of customs
19 . The legal status of the Moldovan Customs Service .
20 . Duties , functions and rights of the Customs Service
21. The organizational structure of the Moldovan Customs Service
22. The legal status of the customs office and customs post : tasks
and their basic functions
23. The concept and principles of conduct customs service
24. Rights customs officers
25 . Obligations of customs officers
26. Exercising customs service
27. Conditions on customs service
28 . Termination customs service and restore service in customs
29. General principles goods crossing the customs border of the
Republic of Moldova
30 . Switching funds border of the Republic of Moldova
31 . Inserting and removing jewelry
32. Import and export of cultural
33. Import and export of auto transport
34 . The concept and system characteristics ( destination ) customs
35 . Classification schemes ( destinations ) customs
36. Import / export of goods
37 . Customs Transit
38 . Customs warehouses
39. Inward processing
40 . Processing under customs control
41 . Temporary
42 . Outward processing
43 . The free zone
44 . Duty- free shop
45 . Reexport, reimportation , destruction and abandonment to the
State
46 . Tariff: concept and legal nature of duty
47 . The setting and enforcement of customs duty and its types
48. The customs value of goods
49 . Customs valuation : methods for the determination and the
application of their
50 . Determining the country of origin of goods and tariff benefits
51. General principles of customs clearance.
52. The customs broker
53 . Notion of essence and content of customs control
54. The forms of customs control
55 . Notion customs declaration and declaration forms
56 . Declarant : rights and obligations
57 . Completion and registration of customs declaration
58 . Rectification , cancellation and track customs declarations
59 . Notion of customs fraud and customs fraud classification
60 . Notion and types of liability duty
61 . Prescription duty
62 . Offences liability contravention
63 . Offences material liability
64 . Costs of customs offense case
65 . Investigating the case of customs offenses
66 . Appealing the decision of the customs authority of the case of
customs offenses
67 . Execution of the decision of the customs penalties for customs
contraventions
68. Customs facilities .
69 . Operative investigation and prosecution of customs
70 . The application of physical force , special means and firearms

IX. THEMES AN INDICATIVE thesis / dissertation LICENSE
January . Duty - the branch of law and discipline of study
Two . Principles duty
March . Customs Legal Report
April . Customs authorities of the Republic of Moldova
May . Service in customs
June . Declarant , customs broker , customs carrier - subjects of the
legal relationship Customs
July . Feature customs destinations
August . Definitive characteristic of customs
September . Feature suspensive customs regimes
10 . Customs warehouse - customs- way
11 . Import - customs- way
12 . Destination customs - free zone
13. Destination customs - inward
14. Customs Cargo
15 . Conditions of issuing transport documents duty
16. Transportation of goods under cover of TIR Carnets
17. Transporting goods under CMR
18. Conditions of issuing commercial acts
19 . General feature of import / export
20 . Duty - manifestation of the right of import / export
21. The value added tax - a manifestation of the import / export
22. Smuggling - economic crime in the sphere of customs
23. The customs value . general characteristic
24. Feature material liability imposed for violations of customs rules
25 . Feature crimes related to customs
26. Offenses committed by persons holding responsible positions
in customs
27. Customs declaration - basic act of customs work
28 . Passage of goods across the customs border
29. Clearance
30 . Customs and Currency Control in Moldova
31 . The international cooperation in customs sphere

X. Information Resource
I. Treaties international customs
One . Convention on Temporary Admission agreed at Istanbul on 26
June 1990 (RM joined by Law No. . 253 of 05.12.2008 ) . It came into
force on 2 May 2009.
Two . Association issuing and guaranteeing associations temporary
securities ( ATA and CPD) under the Convention is designated by
Government Decision no . 495 of 14.08.2009
Three . Convention on creating the Customs Cooperation Council ,
done at Brussels on 15 December 1950 (RM joined by Parliament
Decision No. 164 -XIII of 30.06.1994 ) .