Import procedure 

Import is the customs regime under which goods are released into free circulation on Moldova's customs territory provided that all customs fees are paid and measures of economic policy are applied.  

The customs fees and duties which need to be paid in an import procedure include the following:

1. Value added tax (VAT), which, barring exceptions, is 20%;
2. Import duty according to the Customs Tariff;
3. Customs processing fee; 
4. Excises according to the Fiscal Code;
5. Authorization (license) fees. 

Measures of economic policy imply the observance of restrictions on the introduction or import of goods and vehicles into Moldova established for the purpose of economic policy, which provide for licensing, quotas, taxation, price ceilings and thresholds. The customs clearance, as a rule, takes place at the regional customs office which is nearest to the importer's legal address. Once the stamp "Liber de vama" ("Free from customs") is applied, the imported goods may be released into free circulation. 

The main regulatory documents on imports are the Customs Code and the Government Decision nr. 1140 on Regulations for Customs Destinations.

Documents, certificates, declarations used during import procedure

• import declaration;
• purchase invoice;
• transport document (CMR or TIR);
• cargo list of goods (a document which accompanies the transport papers and shows detailed type and packaging of imported goods);
• certificate of origin (this is not an obligatory document, but it is needed when imported goods can benefit of preferential tariff schemes);
• veterinary and phytosanitary certificates (these are obligatory papers in case of agricultural products);
• import licenses (import license is needed in special cases and for specific goods, as for example import of tobacco).

Special conditions for import procedure

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