Frequently asked questions

It is not mandatory! You can declare yourself in ASYCUDA World if you are registered as a declarant acting in your own name.

Still, a customs broker makes the whole process much easier: they advise you on every aspect of customs procedures, fill in the declaration correctly, classify the goods, calculate the duties and suggest ways to optimise them, obtain the required documents and represent you at customs. You avoid mistakes, delays and fines for errors that can happen during customs declaration.

Dectrans-Broker SRL is a licensed customs broker with more than 30 years of experience in this field!

Under Art. 181(2) of the Customs Code, "the Customs Service checks a customs declaration as quickly as possible, but no later than 5 days after the declaration is accepted, and perishable goods are checked as quickly as possible, but no later than 3 days".

In normal conditions, however, clearance takes:

1. 2 to 4 hours after the complete documents are submitted – for declarations assigned to the green channel (no customs control);

2. 4 to 8 (working) hours after the complete documents are submitted – for declarations assigned to the yellow channel (document check);

3. 8 to 72 (working) hours after the complete documents are submitted – for declarations assigned to the red channel (document and physical check).

It may take longer when:

• the declaration has many items (types of goods);

• the documents are incomplete or contain errors;

• the goods are subject to checks by other authorities (for example phytosanitary, veterinary or conformity checks).

Dectrans-Broker completes and submits your customs declaration as quickly as possible.

Border customs posts work 24/7, every day of the week. Inland customs posts accept and process declarations only Monday to Friday (except public holidays), from 8:00 to 17:00.

If needed, you can request clearance outside these hours, even on weekends and public holidays. To do so, an application in a special format is submitted to the customs office in advance; if it is approved, the customs officer can accept the declaration and examine the goods and documents outside standard working hours. The officer's work outside standard hours is charged extra at MDL 500 per hour per customs declaration.

Dectrans-Broker works on the schedule that suits clients best and can complete and submit your declaration at any hour, on any day.

Bank details for paying import/export duties
• Import and export duties paid in advance (ECO code 518300)
Beneficiary: Ministry of Finance;
Fiscal code: 1006601000037;
Beneficiary's service provider: Ministry of Finance – State Treasury;
IBAN: MD77TRPAAA518300A01344AA.

Customs payers can pay import duties by bank transfer (including bank cards) to the treasury accounts of the Ministry of Finance. For payment by card or in cash, self-service cash-in terminals can be used.
Businesses can also pay online through the Government Electronic Payment Service MPay: https://mpay.gov.md.
Legal entities may pay in cash only the payment difference determined during clearance of imported goods.

Contact us for expert customs advice!

Under Art. 172(3) of the Customs Code, "at the declarant's request, within 4 years of the release of the goods, the customs declaration may be amended so that the declarant can comply with the obligations relating to placing the goods under the customs procedure concerned."

To do this, an application in a special format is prepared, with supporting documents attached. It is submitted to the customs office that processed the declaration.

Dectrans-Broker can help you prepare and submit the right set of documents to amend the customs declaration.

Yes, if you meet all the required conditions:

• the goods are in fact of preferential origin (EU, Turkey, United Kingdom, CEFTA or Ukraine);

• you obtain an EUR.1 certificate of origin issued retrospectively (within 12 months of the export date at the latest);

• the goods can be physically presented to customs, or there is evidence that they are the goods for which the refund is claimed.

To start the refund, an application in a special format is prepared, with supporting documents attached. It is submitted to the customs office that processed the declaration.

Dectrans-Broker can help you prepare and submit the right set of documents to get the customs duty refunded.

"Conditional release" means the goods have been released for free circulation, but with some obligations you must meet. The goods leave the customs terminal, can be unloaded at the business and used as intended (including sold or consumed), even though de facto their clearance is not fully completed.

Typical examples:

- a missing document must be presented within the deadline set by customs (to confirm the customs value, tariff code or other customs data);

- payment of the calculated import duties is deferred;

- simplified declaration of goods (for example, entry in the declarant's records).

With conditional release, the owner of the goods typically has to:
▸ Present the missing document within the deadline set by customs
▸ Pay the remaining duties, excise and VAT (once finally calculated)
▸ Provide a customs guarantee (cash or bank letter) for the difference in import duties
▸ Use the goods for their declared purpose.

Contact us for expert customs advice!

a) The main practical tool is the TARIM portal, maintained and published on the Customs Service's official website. For each tariff subheading, TARIM shows the applicable customs duties, anti-dumping duties, prohibitions, restrictions and non-tariff measures (exact references to the legal acts and the types of permits required at clearance, such as phytosanitary and veterinary certificates, environmental permits, notifications, etc.).

b) If classifying the goods is complex or there are doubts about the correct tariff code (on which the permit requirements depend directly), you can ask the Customs Service for a Binding Tariff Information decision.

c) All permits required at the border or when placing goods under a customs procedure are strictly regulated by Law No. 160/2011 on regulating business activity through permits.

By consulting Dectrans Broker in advance, you can learn all the details you need to organise the import or export of your goods in good time.

Imports into the Republic of Moldova are cleared by submitting an import customs declaration in the ASYCUDA World customs information system, run by the Customs Service. The process has several steps:

• preparing the set of accompanying documents;

• completion of the customs declaration by a licensed customs broker;

• paying import duties (taxes and fees) to the state budget;

• submitting the declaration, customs control and release of the goods.

Dectrans-Broker SRL handles the entire clearance process – from the first consultation to the release of the goods, quickly and without red tape.

After entering the Republic of Moldova, you cannot take the goods straight to your warehouse. First they must be brought to a customs terminal.

The Customs Service strictly regulates the territorial competence of its units. The basic rule is set by Customs Service Order No. 377-O of 09.10.2024 on designating customs posts for presenting and clearing goods: "Goods brought into the customs territory of the Republic of Moldova are presented for clearance at the responsible customs post in the area where the consignee is located, during its working hours". The area covered by each customs post and their addresses are set by Customs Service Order No. 212-O of 29.06.2022 on the territorial areas of the customs offices. For example, a company registered in Ocnița must submit its declaration at a customs post of the North Customs Office. The exact address of the post can be found in Customs Service Order No. 212-O of 29.06.2022 (Annex 2).

Dectrans-Broker SRL can represent you at any customs post, wherever it is located.

Under point 639¹ of the Regulation implementing the Customs Code, approved by Government Decision No. 92/2023, "The customs declaration is submitted to the Customs Service together with the following supporting documents, which confirm the data in the declaration:

a) the invoice;

b) the transport documents;

c) the permits required for the release of the goods."

The recommended set of import documents includes:

1. Commercial documents (contract, invoice and packing list)

2. Transport documents (CMR for road transport, AWB for air or postal shipments, Bill of Lading for sea transport)

3. Import permits (for example: phytosanitary certificate for goods of plant origin, veterinary certificate for goods of animal origin, import licences, import authorisations, etc.) from the list approved by Law No. 160/2011 on regulating business activity through permits

4. Certificate of origin – if a reduced customs duty is claimed for goods from free trade areas (EUR.1 for goods from the EU, United Kingdom, Turkey, Ukraine and CEFTA countries; CT-1 for goods from the CIS, etc.)

In addition, during customs control the customs authority may ask for further documents to check the tariff classification, customs value, origin of the goods or other details of the transaction.

Contact us before shipping to avoid your goods being held at the border.

The taxes calculated and paid on imported goods are called "import duties". Their amount depends on the tariff code of the goods (HS Code) and the country of origin. On import, the following may apply:

• VAT – 20% (standard rate), 8%, 5% or 0% (reduced rates) – in the cases set out in Art. 96 of the Tax Code

• Excise duties – only in the cases and amounts set out in the annexes to Title IV of the Tax Code

• Customs duty – from 0% to 40%, at the rates set out in the Combined Nomenclature of goods

The Republic of Moldova has free trade agreements with the EU (DCFTA), the CIS, the United Kingdom and others, which can reduce or remove customs duty on imports if the goods come with the right proof of origin.

Dectrans-Broker can determine the tariff code and, based on it, calculate in advance the import duties you would pay on a planned import.

The invoice does not show the real value of the goods? Careful! This can become a serious customs problem.

On import, the customs value is in principle based on the price actually paid or payable, with the adjustments set out in the Customs Code (transport costs, insurance, etc.).

If customs finds that the declared value does not match reality, it can recalculate the customs value and, consequently, the import duties. Declaring a lower value can also lead to liability for breaching customs legislation.

The invoice must reflect the real transaction and be backed by documents.

Contact us for expert customs advice!

Normally, an EUR.1 proof of origin is valid for four months from the date it is issued in the exporting country and must be submitted within that period to the customs authorities of the importing country.

Careful! After the deadline, the certificate can be accepted only if the late submission is due to exceptional circumstances.

If the goods reach the consignee more than 4 months after the EUR.1 was issued, it is no longer accepted at clearance and the buyer does not get the customs duty exemption. That is why the EUR.1 should be requested as close as possible to the actual shipping date.

Yes, a supplier (exporter) from the EU can make an origin declaration on the invoice. It is a legal instrument governed by the origin protocols of preferential trade agreements (including the Moldova–EU DCFTA) and by the PEM Convention.

In practice, it confirms the preferential origin (so that the goods are not charged customs duty) by writing a special statement directly on the invoice, without obtaining any special documents from customs or other authorities. The statement reads as follows:

English version (revised PEM rules, applied in EU–Moldova trade since 2025):

The exporter of the products covered by this document (customs or competent governmental authority authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ...... preferential origin.

...................................... (Place and date)

...................................... (Name and signature of the exporter)

Romanian version:

Exportatorul produselor care fac obiectul acestui document (autorizația vamală sau a autorității guvernamentale competente nr. ...) declară că, exceptînd cazul în care în mod expres este indicat altfel, aceste produse sînt de origine preferențială ...... .

...................................... (Locul și data)

...................................... (Numele și semnătura exportatorului)

These conditions determine who can make it and how:

(a) Shipments up to EUR 6,000 – any EU exporter can make the origin declaration on the invoice, without prior registration, provided the total value of the shipment does not exceed EUR 6,000. The exporter must still hold documents proving the preferential origin of the products (supplier declarations, origin calculations, etc.).

(b) Shipments over EUR 6,000 – the EU exporter must be either an approved exporter (authorised by the national customs authority) or a registered exporter in the REX system. REX is a self-certification system in which registered businesses make origin declarations themselves. Registration is done with the competent authorities of the country of residence, and registered exporters are published on the EU REX website, where they can be checked.

The text of the declaration is standardised and appears in the origin protocols of each agreement. The wording varies slightly depending on the agreement. The declaration must be signed by hand, except by approved or REX exporters under certain agreements. It must state the origin criterion used and, where relevant, the cumulation applied.

Yes, you have to pay VAT on import!

Even if your company is not registered for VAT, VAT on imported goods is always paid at customs. Importing goods is subject to VAT whether or not you are registered.

Despite its name, the status of "VAT non-payer" actually means that your company does not keep special records of the VAT it pays and therefore cannot show any deductible VAT.

On the other hand, simply importing goods does not oblige you to register for VAT.

The customs value is calculated using the transaction value method (the main method): the price actually paid or payable for the goods, plus:

• transport costs to the border of the Republic of Moldova;

• insurance costs during transport;

• commissions and brokerage fees (if not included in the price).

Customs duty and VAT are calculated on this adjusted customs value.

Besides the main method above, the law provides 5 alternative methods for determining the customs value.