Determining the origin of goods
The origin of goods is determined in accordance with Law No. 1380-XIII of 20.11.1997 on customs tariffs in view of the application of tariff and non-tariff measures to regulate foreign economic activities and with the Customs Service Order no. 34-O of 31.01.2009 on the organisation of the activity of customs institutions with respect to the certification and verification of the origin of goods. Exports within CEFTA are carried out in accordance with Annex no.1 to Order no.244-O of July 3, 2007, issued by the Customs Service of the Republic of Moldova, endorsing the Regulation for completing, authenticating and releasing EUR.1 transport certificates for goods exported from the Republic of Moldova in free trade exchanges with Central European Free Trade Agreement (CEFTA) member states and with modifications to the Regulation for completing, authenticating and releasing certificates of origins for goods exported from the Republic of Moldova in preferential trade exchanges with the European Union.
There are two types of origin:
- Preferential.
- Non-preferential.
The rules of preferential origin are laid down in laws and international treaties to determine whether the goods will receive preferential trade treatment. Preferential origin ensures certain tariff benefits (lower or zero duties) for the goods traded between countries that have signed such an agreement, or where a country unilaterally grants such benefits.
The rules of non-preferential origin include all the rules of origin used within non-preferential trade policy instruments, e.g. for the application of: the most favoured nation treatment; anti-dumping and compensatory duties; safeguards; regulations concerning origin markings and quantitative restrictions or discriminatory tariff contingents, applied in conformity with the provisions of W.T.O. Agreements.
Determining the country of origin
Country of origin of goods
(1) The country of origin shall be deemed the country in which the goods have been wholly produced or have undergone sufficient processing, according to the criteria defined by this law and the international agreements to which the Republic of Moldova is a party.
(2) The expression “country of origin” also covers a group of countries, a customs union, and a part of a country, where identification thereof is necessary in order to determine the origin of goods.
(3) In defining the criteria to determine the country of origin of goods, the criteria stipulated in the free trade agreements ratified by the Republic of Moldova shall take precedence. Other cases shall be subject to the national legislation.
The origin of goods is determined in accordance with Law No. 1380-XIII of 20.11.1997 on customs tariffs in view of the application of tariff and non-tariff measures to regulate foreign economic activities and with the Customs Service Order no. 34-O of 31.01.2009 on the organisation of the activity of customs institutions with respect to the certification and verification of the origin of goods. Exports within CEFTA are carried out in accordance with Annex no.1 to Order no.244-O of July 3, 2007, issued by the Customs Service of the Republic of Moldova, endorsing the Regulation for completing, authenticating and releasing EUR.1 transport certificates for goods exported from the Republic of Moldova in free trade exchanges with Central European Free Trade Agreement (CEFTA) member states and with modifications to the Regulation for completing, authenticating and releasing certificates of origins for goods exported from the Republic of Moldova in preferential trade exchanges with the European Union.
There are two types of origin:
- Preferential.
- Non-preferential.
The rules of preferential origin are laid down in laws and international treaties to determine whether the goods will receive preferential trade treatment. Preferential origin ensures certain tariff benefits (lower or zero duties) for the goods traded between countries that have signed such an agreement, or where a country unilaterally grants such benefits.
The rules of non-preferential origin include all the rules of origin used within non-preferential trade policy instruments, e.g. for the application of: the most favoured nation treatment; anti-dumping and compensatory duties; safeguards; regulations concerning origin markings and quantitative restrictions or discriminatory tariff contingents, applied in conformity with the provisions of W.T.O. Agreements.
Determining the country of origin
Country of origin of goods
(1) The country of origin shall be deemed the country in which the goods have been wholly produced or have undergone sufficient processing, according to the criteria defined by this law and the international agreements to which the Republic of Moldova is a party.
(2) The expression “country of origin” also covers a group of countries, a customs union, and a part of a country, where identification thereof is necessary in order to determine the origin of goods.
(3) In defining the criteria to determine the country of origin of goods, the criteria stipulated in the free trade agreements ratified by the Republic of Moldova shall take precedence. Other cases shall be subject to the national legislation.
Goods wholly produced in a country
“Goods wholly produced in a country” shall mean:
a) mineral products extracted in that country or its territorial sea;
b) vegetable products grown or harvested therein;
c) live animals born and raised therein;
d) products derived from live animals raised therein;
e) products of hunting and fishing carried on therein;
f) products of sea fishing, taken from or produced in the world ocean by vessels registered in or rented by that country;
g) products obtained through the use of advanced technologies on spacecraft owned or rented by that country;
h) secondary raw materials and the waste and scrap derived from manufacturing and other operations carried out in that country;
i) goods produced in that country, exclusively from goods referred to in subparagraphs a)-h).
Criteria for sufficient processing of goods
(1) Where more than one country has been involved in producing the goods, the origin of goods is determined against the sufficient processing criteria.
(2) The sufficient processing criteria are defined and applied in conformity with this law and the international agreements to which the Republic of Moldova is a party, as defined by the Government.
(3) Criteria for the sufficient processing of goods in a country are:
a) modification, in the Nomenclature of Goods, for any of the first four digits, of the item number of the goods (classification code) further to their processing;
b) completion of production or technological works that are sufficient to consider the country where such works have been conducted as the country of origin of the goods;
c) modification of the value of goods, in case the percentage of the value of materials used in the production accounts for no less than 45 per cent (the ad valorem charge rule).
(4) The following will be deemed not to meet the sufficient processing criteria:
a) works designed to ensure the integrity of goods during storage or transport;
b) works designed to prepare the goods for sale and transport (separation of batches, formation of batches for shipment, sorting, repackaging);
c) simple assembly works;
d) rejoining of goods (parts) that does not assign to the products thus obtained characteristics that would fundamentally distinguish them from the initial goods (parts).
(5) Where relevant documents do not make explicit reference to data concerning the specific goods or their country of origin, the sufficient processing criterion shall apply, as specified in paragraph (3).a).
Determining the origin of goods upon delivery in batches
(1) At the declarant’s request, goods that are disassembled or incomplete, delivered in more than one batch, where delivery in one batch is impossible for production or transport reasons, and goods separated into batches by accident, shall be deemed to be one item of goods.
(2) The conditions for applying the provisions in paragraph (1) are:
“Goods wholly produced in a country” shall mean:
a) mineral products extracted in that country or its territorial sea;
b) vegetable products grown or harvested therein;
c) live animals born and raised therein;
d) products derived from live animals raised therein;
e) products of hunting and fishing carried on therein;
f) products of sea fishing, taken from or produced in the world ocean by vessels registered in or rented by that country;
g) products obtained through the use of advanced technologies on spacecraft owned or rented by that country;
h) secondary raw materials and the waste and scrap derived from manufacturing and other operations carried out in that country;
i) goods produced in that country, exclusively from goods referred to in subparagraphs a)-h).
Criteria for sufficient processing of goods
(1) Where more than one country has been involved in producing the goods, the origin of goods is determined against the sufficient processing criteria.
(2) The sufficient processing criteria are defined and applied in conformity with this law and the international agreements to which the Republic of Moldova is a party, as defined by the Government.
(3) Criteria for the sufficient processing of goods in a country are:
a) modification, in the Nomenclature of Goods, for any of the first four digits, of the item number of the goods (classification code) further to their processing;
b) completion of production or technological works that are sufficient to consider the country where such works have been conducted as the country of origin of the goods;
c) modification of the value of goods, in case the percentage of the value of materials used in the production accounts for no less than 45 per cent (the ad valorem charge rule).
(4) The following will be deemed not to meet the sufficient processing criteria:
a) works designed to ensure the integrity of goods during storage or transport;
b) works designed to prepare the goods for sale and transport (separation of batches, formation of batches for shipment, sorting, repackaging);
c) simple assembly works;
d) rejoining of goods (parts) that does not assign to the products thus obtained characteristics that would fundamentally distinguish them from the initial goods (parts).
(5) Where relevant documents do not make explicit reference to data concerning the specific goods or their country of origin, the sufficient processing criterion shall apply, as specified in paragraph (3).a).
Determining the origin of goods upon delivery in batches
(1) At the declarant’s request, goods that are disassembled or incomplete, delivered in more than one batch, where delivery in one batch is impossible for production or transport reasons, and goods separated into batches by accident, shall be deemed to be one item of goods.
(2) The conditions for applying the provisions in paragraph (1) are:
a) prior notification of the customs authority of the separation of goods into batches, indicating the reasons for the separation and specifying each batch by indicating the class code of the goods according to the Nomenclature of Goods and data on the value and country of origin of the goods;
b) confirmation with documents of the incorrect separation of goods into batches;
c) delivery of all batches of goods from one country by one exporter;
d) introducing all batches of goods through one and the same checkpoint;
e) delivery of all batches in no more than six months after the customs authority has accepted the customs declaration or after expiration of the deadline for lodging it for the first batch.
Confirming the origin of goods
(1) For confirmation of the origin of goods, the customs authority is entitled to ask the declarant to produce a certificate of origin of the goods.
(2) Upon introduction of goods into the customs territory, presentation of the certificate of origin is mandatory where:
a) the country of origin benefits from preferential customs tariffs granted by the Republic of Moldova;
b) imports of goods from the respective country are subject to quantitative restrictions or other measures regulating foreign trade operations;
c) this is provided for in environment legislation, health legislation, consumer protection laws, public order, national security and other fields of vital importance, as well as the international agreements to which the Republic of Moldova is a party;
d) the documents presented for customs authentication do not include data on the origin of goods or the customs authority has reasons to assume that the declared origin data are false.
(3) Upon removal of goods from the customs territory, the certificate of origin, where required under relevant contracts, according to the rules of the importing country or to the international agreements to which the Republic of Moldova is a party, is released by relevant institutions.
(4) Upon certification of the origin of exported goods, customs authorities are entitled to request from the business operator the necessary documents, including on the expert analysis, which justifies and proves the origin of the goods, and, where appropriate, to conduct an expert analysis of the origin of goods. Business operators shall bear full responsibility for the information they present.
The certificate of origin
(1) The certificate of origin shall unequivocally confirm the origin of goods in the respective country, and include:
a) a declaration by exporter, confirming that the goods meet the requirements in Article 20;
b) a letter of verification by the relevant institution in the exporting country having released the certificate, that confirms the authenticity of the certificate data.
(2) The certificate of origin is presented jointly with the customs declaration and other documents to be authenticated by the customs authority. In cases of certificate loss, an official authenticated copy thereof shall be presented.
b) confirmation with documents of the incorrect separation of goods into batches;
c) delivery of all batches of goods from one country by one exporter;
d) introducing all batches of goods through one and the same checkpoint;
e) delivery of all batches in no more than six months after the customs authority has accepted the customs declaration or after expiration of the deadline for lodging it for the first batch.
Confirming the origin of goods
(1) For confirmation of the origin of goods, the customs authority is entitled to ask the declarant to produce a certificate of origin of the goods.
(2) Upon introduction of goods into the customs territory, presentation of the certificate of origin is mandatory where:
a) the country of origin benefits from preferential customs tariffs granted by the Republic of Moldova;
b) imports of goods from the respective country are subject to quantitative restrictions or other measures regulating foreign trade operations;
c) this is provided for in environment legislation, health legislation, consumer protection laws, public order, national security and other fields of vital importance, as well as the international agreements to which the Republic of Moldova is a party;
d) the documents presented for customs authentication do not include data on the origin of goods or the customs authority has reasons to assume that the declared origin data are false.
(3) Upon removal of goods from the customs territory, the certificate of origin, where required under relevant contracts, according to the rules of the importing country or to the international agreements to which the Republic of Moldova is a party, is released by relevant institutions.
(4) Upon certification of the origin of exported goods, customs authorities are entitled to request from the business operator the necessary documents, including on the expert analysis, which justifies and proves the origin of the goods, and, where appropriate, to conduct an expert analysis of the origin of goods. Business operators shall bear full responsibility for the information they present.
The certificate of origin
(1) The certificate of origin shall unequivocally confirm the origin of goods in the respective country, and include:
a) a declaration by exporter, confirming that the goods meet the requirements in Article 20;
b) a letter of verification by the relevant institution in the exporting country having released the certificate, that confirms the authenticity of the certificate data.
(2) The certificate of origin is presented jointly with the customs declaration and other documents to be authenticated by the customs authority. In cases of certificate loss, an official authenticated copy thereof shall be presented.
(3) Where the authenticity of the certificate of origin or of the data it contains is questioned, customs authorities are entitled to contact the institutions having released the certificate or relevant institutions in the country mentioned as a country of origin, to obtain further data or clarifications.
(4) For the purposes of this law, the origin of goods shall be deemed to be established only where the certificate of origin, appropriately authenticated, and further data or clarifications have been presented.
Additional provisions on determining the origin of goods
(1) For goods originating in countries with which the Republic of Moldova has signed most favoured nation agreements, preferential customs tariff treatment may be applied (restored) provided that their certificate of origin is presented no later than one year since completion of customs formalities.
(2) In determining the origin of goods, the origin of the energy sources, machinery, equipment and tools used for manufacturing the goods shall not be taken into account.
(3) The particulars for determining the origin of goods introduced into the customs territory from third countries, and from free zones and free warehouses in the Republic of Moldova, are defined by the Government.
(4) At the request of the declarant or any other stakeholder, information on the country of origin or preferential origin of goods shall be provided as soon as possible, but no later than 150 days since the evaluation request is lodged, provided that relevant authorities have been communicated all the necessary information. Such requests may be accepted until and after the goods in question are released for sale. Origin data are valid for 3 years, provided that the facts on which they are based and conditions under which they have been obtained remain comparable.
Under the law, the Customs Service releases preferential certificates of origin at the export of goods, as follows:
- Movement Certificate EUR.1 which confirms the origin of goods exported to European Union member states within Autonomous Trade Preferences (ATP), granted to the Republic of Moldova under Council Regulation (EC) no. 55/2008 of January 21, 2008, introducing autonomous trade preferences for the Republic of Moldova and amending Regulation (EC) no. 980/2005 and Commission Decision 2005/924/EC. The certificate release procedure is laid down in Customs Service Order no. 50-O of 18.02.2008.
(4) For the purposes of this law, the origin of goods shall be deemed to be established only where the certificate of origin, appropriately authenticated, and further data or clarifications have been presented.
Additional provisions on determining the origin of goods
(1) For goods originating in countries with which the Republic of Moldova has signed most favoured nation agreements, preferential customs tariff treatment may be applied (restored) provided that their certificate of origin is presented no later than one year since completion of customs formalities.
(2) In determining the origin of goods, the origin of the energy sources, machinery, equipment and tools used for manufacturing the goods shall not be taken into account.
(3) The particulars for determining the origin of goods introduced into the customs territory from third countries, and from free zones and free warehouses in the Republic of Moldova, are defined by the Government.
(4) At the request of the declarant or any other stakeholder, information on the country of origin or preferential origin of goods shall be provided as soon as possible, but no later than 150 days since the evaluation request is lodged, provided that relevant authorities have been communicated all the necessary information. Such requests may be accepted until and after the goods in question are released for sale. Origin data are valid for 3 years, provided that the facts on which they are based and conditions under which they have been obtained remain comparable.
Under the law, the Customs Service releases preferential certificates of origin at the export of goods, as follows:
- Movement Certificate EUR.1 which confirms the origin of goods exported to European Union member states within Autonomous Trade Preferences (ATP), granted to the Republic of Moldova under Council Regulation (EC) no. 55/2008 of January 21, 2008, introducing autonomous trade preferences for the Republic of Moldova and amending Regulation (EC) no. 980/2005 and Commission Decision 2005/924/EC. The certificate release procedure is laid down in Customs Service Order no. 50-O of 18.02.2008.
- Transport certificate EUR.1 which confirms the origin of goods being exported to member states under free trade procedures in accordance with the Central European Free Trade Agreement (CEFTA). The certificate release procedure is laid down in Customs Service Order no. 244-O of 03.07.2007.
- Certificate of origin Form A – which confirms the origin of goods being exported to no-EU member states and gives the Generalised System of Preferences (GSP) to the Republic of Moldova. The certificate release procedure is laid down in Customs Service Order no. 50-O of 18.02.2008.
- Certificate of origin Form CT-1 which confirms the origin of goods being exported to members of the Agreement on the Creation of a Free-Trade Area in the Commonwealth of Independent States, in conformity with the procedure laid down by the Rules for determining the origin of goods (endorsed by Decision of the Council of Heads of Government in the Commonwealth of Independent States (CIS) of 30.11.2000) for goods originating in the Republic of Moldova and being exported to members of the Agreement on the Creation of a Free-Trade Area in the Commonwealth of Independent States. The certificate release procedure is laid down in Customs Service Order no. 331-O of 07.09.2007.
- Certificate of origin Form A – which confirms the origin of goods being exported to no-EU member states and gives the Generalised System of Preferences (GSP) to the Republic of Moldova. The certificate release procedure is laid down in Customs Service Order no. 50-O of 18.02.2008.
- Certificate of origin Form CT-1 which confirms the origin of goods being exported to members of the Agreement on the Creation of a Free-Trade Area in the Commonwealth of Independent States, in conformity with the procedure laid down by the Rules for determining the origin of goods (endorsed by Decision of the Council of Heads of Government in the Commonwealth of Independent States (CIS) of 30.11.2000) for goods originating in the Republic of Moldova and being exported to members of the Agreement on the Creation of a Free-Trade Area in the Commonwealth of Independent States. The certificate release procedure is laid down in Customs Service Order no. 331-O of 07.09.2007.