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The Parliament, during the plenary session on June 8 of the current year, approved in the first reading the draft amendments to Customs Code No. 1149/2000 and Law No. 1569/2002 regarding the procedure for the introduction and removal of goods from the territory of RM by individuals, aimed at providing a feasible solution for owners of vehicles placed under the temporary admission customs regime.

It should be noted that with the entry into force of the new Customs Code No. 95/2021 (from January 1, 2024), the stay on the territory of RM of vehicles with license plates registered in another state will be limited to 180 days during one year. At the same time, according to official data, there are around 180,000 vehicles circulating on the territory of RM that are placed under the temporary admission customs regime, and the implementation of the given norm will create difficulties for tens of thousands of Moldovan citizens, owners of these vehicles.

Thus, the project proposes that, by derogation from the provisions of the Tax Code (CF), Customs Code No. 1149/2000 (CV), and Law No. 1569/2002, within 6 months from the entry into force of the proposed amendments, motor vehicles classified under tariff position 8703 with an age of operation between 5 and 10 years, which were introduced into the territory of RM by resident individuals until January 1, 2023, and were declared through an action in accordance with Article 1841 of the CV and Article 10, paragraph (3) of Law No. 1569/2002, can be placed under the import customs regime with the payment of excise duty in the amount of 30% of the excise duty rate set for 2023.

Additionally, vehicles whose period of operation exceeds 10 years at the time of import duty payment can be placed under the import customs regime with the payment of excise duty in the amount of 30% of the excise duty rate set for a 10-year-old vehicle for 2023.

It is further provided that from the date of entry into force of the provisions of the initiative (on the date of publication in the Official Gazette) until December 31, 2023, motor vehicles classified under tariff position 8703, which were introduced into the territory of RM until January 1, 2023, and declared through an action in accordance with Article 1841 of the CV and Article 10, paragraph (3) of Law No. 1569/2002, regardless of the age of operation, but which no longer exist (have been destroyed or sold as spare parts, confirmed by supporting documents or the self-declaration of the person), at the request of the person who introduced the vehicle into the territory of RM and declared it through an action, will be excluded from the information system of the Customs Service only after the payment of import duties in the amount of 15,000 lei.

The project stipulates that for these motor vehicles, Standard Form TV-25 and TV-14 shall not be issued. In the event of identification of the vehicle on the country's territory for which import duties have been collected based on the given provisions and subsequent verification through supporting documents that it has not been destroyed or sold as spare parts, the Customs Service will collect the difference in import duties depending on its age, based on the legislation in force at the time of identification, with the issuance of Standard Form TV-25.

During the project presentation, it was mentioned that the proposed rules do not involve financial costs from the budget; on the contrary, according to preliminary estimates, the implementation of the provisions will generate additional revenues to the state budget in 2023.

Source: Periodical publication "Monitorul Fiscal FISC.MD"