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Duties and Excises

Customs duty – tax levied by the Customs in accordance with the import customs tariff

Types of customs duties:

  1. ad valorem, calculated as a percentage of the customs value of the goods;
  2. specific, calculated based on the tariff established per commodity unit;
  3. compound, import tax consisting of both ad valorem and specific duties;
  4. exceptional, which, in turn, consist of the following:
  • special duty, levied for the purpose of indigenous goods protection, when bringing foreign goods into the customs territory in the quantity and under conditions that cause or may cause significant financial damages to manufacturers of local goods;
  • antidumping duty, levied on lower-priced goods brought into the customs territory compared to their value in the country of export at the time of their importation. It is imposed when the interests of the local manufacturers of identical or similar goods are harmed, or there is a threat of causing financial damage thereof, or there are impediments for the organization or expansion of domestic identical or similar goods.

·         countervailing duty, levied on goods brought into the customs territory, that during their manufacturing or export, either directly or indirectly, benefited from subsidies, if the interests of local manufacturers of identical or similar goods are harmed, or there is a threat of causing financial damage thereof, or there are impediments for the organization or expansion of domestic identical or similar goods.

Ecological Tax – The payment for import of goods, that, during their use, cause environmental pollution, calculated in accordance with art. 11 of the Law no. 1540-XIII of Feb. 25, 1998 on payments for environmental pollution and Annex 8 thereto:

1)  Art.11 establishes the payment for food plastic and/or “tetra-pack” packaging (except for dairy products). Payment is made in advance or at the time goods are placed under import regime, and shall be calculated as follows:

   a) for plastic packages, which capacity is:

·         less than 1 liter – 0,80 lei;

·         from 1 liter to 3 liters – 1,00 lei;

·         more than 3 liter – 1,50 lei;

   b) for “tetra-pack” packages, which capacity is:

·         less than 1 liter – 1,00 lei;

·         1 liter – 1,50 lei;

·         from 1 liter to 2 liters – 2,50 lei;

·         more than 2 liters – 3,00 lei.

2) Annex 8 contains the list of goods that during their use pollute the environment, as well as the fees charged on their import.

Excises paid on imports of means of transport

Excises paid on import of means of transport, in accordance with the Annex 2 to Title IV of the Tax Code

Excise Duty Rates for Means of Transport

Tariff Heading

Type of Goods

Unit of Measure

Excise Duty Rates depending on the in-service life of the means of transport

0–7 years

8 years

9 years

10 years

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading № 8702), including station wagons and racing cars:

 

 

 

 

 

– Other vehicles, with spark ignition internal combustion reciprocating piston engine:

 

 

 

 

 

870321

– Of a cylinder capacity not exceeding 1 000 cm3

cm3

0,40 Euro

0,42 Euro

0,44 Euro

0,46 Euro

870322

– Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3

cm3

0,52 Euro

0,55 Euro

0,57 Euro

0,60 Euro

870323

– Of a cylinder capacity exceeding  1500 cm3, but not exceeding 2000 cm3

cm3

0,80 Euro

0,84 Euro

0,89 Euro

0,93 Euro

– Of a cylinder capacity exceeding 2000 cm3, but not exceeding 3000 cm3

cm3

1,32 Euro

1,39 Euro

1,46 Euro

1,52 Euro

870324

– Of a cylinder capacity exceeding 3000 cm3

cm3

3,50 Euro

3,50 Euro

3,50 Euro

3,50 Euro

 

– Other vehicles (cars) with compression-ignition internal combustion piston engine (diesel or semi-diesel)

 

 

 

 

 

870331

– Of a cylinder capacity not exceeding1500 cm3

cm3

0,52 Euro

0,55 Euro

0,57 Euro

0,60 Euro

870332

– Of a cylinder capacity exceeding 1500 cm3, but not exceeding 2500 cm3

cm3

1,32 Euro

1,39 Euro

1,46 Euro

1,52 Euro

870333

– Of a cylinder capacity exceeding 2500 cm3

cm3

3,50 Euro

3,50 Euro

3,50 Euro

3,50 Euro

 

Note:
1. The excise duty rate will increase for means of transport, the operating life of which is:
     from 3 to 5 years – with 0,02 Euro per each cm3;
     from 5 to 7 years – with 0,03 euro per each cm3;
     from 7 to 8 years – with 0,04 euro per each cm3;
     from 8 to 9 years – with 0,05 euro per each cm3;
     from 9 to 10 years – with 0,06 euro per each cm3;
     from 10 years – with 0,07 euro per each cm3.

2. As an exception to this Annex, the amount of excises calculated for each vintage vehicle under tariff heading 8703 is 10 thousand Euro.

 

 

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