Customs legislation

The links lead to the current versions of the acts in the State Register of Legal Acts of the Republic of Moldova (legis.md), in Romanian. The list was updated in November 2026.

1. Customs Code No. 95/2021
2. Government Decision No. 92/2023 on the implementation of Customs Code No. 95/2021
3. Law No. 1031/2000 on state regulation of foreign trade activity
4. Law No. 302/2017 on the Customs Service

1. Government Decision No. 501/1997 on measures to implement the TIR Convention, 1975
2. Law No. 440/2001 on free economic zones
3. Customs Service Order No. 531/2023 approving the technical rules for processing, control and record-keeping of the ATA Carnet
4. Government Decision No. 478/2003 on removing barriers to the export of goods
5. Customs Service Order No. 481/2013 on the simplification of the export procedure
6. Customs Service Order No. 396/2012 approving the Instruction on the periodic declaration of domestic goods exported to free economic zones
7. Customs Service Order No. 446/2017 approving the Instruction on the periodic declaration of domestic goods brought into free economic zones and the Giurgiulești International Free Port, when released to the rest of the customs territory
8. Customs Service Order No. 362/2024 approving the Regulation on placing goods in free zones and removing them
9. Law No. 169/2025 on the accession of the Republic of Moldova to the Convention on a common transit procedure
10. Customs Service Order No. 431/2025 approving the Methodological rules for processing the transit declaration
11. Government Decision No. 328/2026 on the “New Computerised Transit System” information system

1. Law No. 172/2014 approving the Combined Nomenclature of goods
2. Tax Code No. 1163/1997
3. Law No. 820/2000 on anti-dumping, countervailing and safeguard measures
4. Customs Service Order No. 261/2024 approving the Methodological rules for determining the customs value
5. Customs Service Order No. 458/2023 approving the use, form and completion instructions of the Settlement Decision
6. Government Decision No. 1123/2006 approving the Regulation on excise duty refunds
7. Government Decision No. 876/2014 approving the Regulation on the refund of overpaid import or export duties
8. Government Decision No. 145/2014 approving the Regulation on applying the tax facilities provided for in Article 103(1)(29) of the Tax Code
9. Government Decision No. 474/2016 approving the Regulation on applying tax and customs facilities to imports of special-purpose vehicles
10. Customs Service Order No. 390/2016 on calculating and charging the fee for customs procedures
11. Customs Service Order No. 502/2015 approving the Instruction on payment of customs duties or charges having equivalent effect

1. Customs Service Order No. 362/2026 approving the Regulation on applying for and issuing binding tariff information decisions through the “e-ITO” information system
2. Customs Service Order No. 114/2020 approving the Explanatory Notes to the Combined Nomenclature
3. Customs Service Order No. 196/2014 on the classification of electric combi-steamers
4. Customs Service Order No. 125/2014 on the classification of groundnuts
5. Customs Service Order No. 133/2014 on the classification of meat-processing equipment used in poultry farming
6. Customs Service Order No. 464/2012 on the classification of certain goods put up in sets
7. Customs Service Order No. 310/2012 on the classification of “Polyurethane foam in aerosol packaging”
8. Customs Service Order No. 299/2011 on the classification of certain plastic closures
9. Customs Service Order No. 286/2011 on the classification of certain types of motor vehicles
10. Customs Service Order No. 94/2011 on the classification of banners
11. Customs Service Order No. 235/2009 on the classification of retreaded or used pneumatic rubber tyres
12. Customs Service Order No. 158/2009 on the classification of grape must and wine materials
13. Customs Service Order No. 189/2016 on the classification of machines shipped in separate consignments
14. Customs Service Order No. 130/2015 on the classification of beer and beer-based beverages
15. Customs Service Order No. 262/2015 on the classification of computers, separately presented units, and their parts and accessories

1. Law No. 222/2024 ratifying Decision No. 1/2023 of the Joint Committee of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
2. Customs Service Order No. 527/2023 approving the technical rules for completing certificates of preferential origin and for the subsequent verification of proofs of origin
3. Customs Service Order No. 507/2023 approving the technical rules for issuing certificates of preferential origin
4. Customs Service Order No. 528/2023 approving the technical rules on certain simplifications concerning preferential origin
5. Customs Service Order No. 50/2008 approving the Regulation on completing, certifying and issuing certificates of origin under the ATP and GSP schemes
6. Customs Service Order No. 331/2007 approving the Regulation on CT-1 certificates of origin (CIS free trade area)

1. Customs Service Order No. 563/2023 approving the Technical rules on data requirements for completing the customs declaration
2. Government Decision No. 1144/2005 approving the Concept of the risk management system in the Customs Service
3. Customs Service Order No. 63/2013 approving the Methodological rules for post-clearance audit and re-examination of customs declarations
4. Customs Service Order No. 185/2006 approving the Rules for the use of the summary declaration
5. Law No. 110/2016 on the accession of the Republic of Moldova to the Customs Convention on Containers
6. Law No. 109/2017 on certain border and customs control measures and the tax regime under joint control at crossing points on the Moldovan-Ukrainian state border
7. Government Decision No. 346/2024 on cooperation between market surveillance authorities and the Customs Service
8. Customs Service Order No. 212/2022 on the territorial areas of activity of customs offices