Customs legislation is a system of code, laws and legal norms governing the movement of goods and vehicles across the customs border.
Customs legislation of the Republic of Moldova is a set of regulations governing the import, export, transit of goods and the application of various customs purposes to them, including prohibitive, restrictive and supervisory measures, as well as regulations adopted by the Customs Service within its competence.
Customs rules are the provisions of the Customs Code, the Regulation on the application of the Customs Code, as well as other regulations related to customs affairs.
Customs purpose is the placement of goods under the customs regime, their placement in a free zone, re-export, re-import, destruction, refusal in favor of the state.
Elements of taxation - the percentage rate or tariff established per unit of goods, provided for by the Combined Commodity Nomenclature, as well as methods for determining customs value and rules of origin established by law.
The main Legal basis of the Republic of Moldova
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Customs Code of the Republic of Moldova No. 95/2021
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Administrative Code of the Republic of Moldova No. 116/2018
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Contravention Code of the Republic of Moldova No. 218/2008
