Republic of Moldova

The following communication, dated 8 May 2025, is being circulated at the request of the delegation of the Republic of Moldova.

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The Republic of Moldova would like to thank the United States for the questions raised in the document _G/VAL/Q/MDA/1 and provides the responses below to those questions.

Question 1: Article 5

(a) Is Article 15 (3) of the WTO Customs Valuation Agreement (CVA) regarding "goods of the same class or kind" incorporated in Article 5 of the Customs Code of the Republic of Moldova?

(b) Does the definition of "identical goods" in Article 5(36) of the Customs Code of the Republic of Moldova include "reputation" per the CVA Article 15(2)(a), which defines "identical goods" as "the same in all respects, including physical characteristics, quality and reputation"?

Reply (a)

In Article 5 of the Customs Code, the expression "goods of the same class or kind" is not defined, but is provided in Article 82, "Unit price value method" para. (5), letter a) of the Customs Code.

Article 82. Unit price value

(5) When determining the customs value, the following elements shall be deducted from the unit price determined in accordance with paragraphs 1 to 4:

a) either the fees normally paid or agreed to be paid, or the elements normally added for profit and overheads (including direct or indirect costs of marketing the goods in question) in connection with the sale in the customs territory of goods imported in the same class, or of the same type falling within a group or range of goods produced by a particular industrial sector;

Note: The Customs Service of the Republic of Moldova will come up with proposals to amend art. 5 of the Customs Code in order to include the meaning of this expression: "goods of the same class or kind" - means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.

Reply (b)

Yes, when defining "identical goods", the "reputation" of these goods must also be considered. This is an editorial omission. The term "reputation" will be added to complete the definition.

Question 2: Article 72

Does Article 72(3) incorporate the language in CVA Article 1(1)(d) and 1(2) that transaction value may be used to appraise the merchandise if the buyer and seller are related, and certain conditions are satisfied? If the provisions are included in a separate regulatory measure, please provide a copy of such measure.

Reply

Yes, it is included and is provided in points 68-70 of the Government Decision No. 92/2023 on the implementation of the Customs Code no 95/2021.

"68. If the buyer and the seller are related within the meaning of art. 72 para. (4) of the Code and to determine whether this relationship did not influence the price, the circumstances of the sale are examined, as appropriate, and the declarant is given the opportunity to provide additional detailed information regarding these circumstances.

However, the goods will be evaluated in accordance with art. 72 para. (1) of the Code if the declarant demonstrates that the declared transaction value is very close to one of the following test values, determined at the same time or approximately the same time period:

a)_    the transaction value between unrelated buyers and sellers, in sales of identical or similar goods exported to the customs territory;

b)_    the customs value of identical or similar goods, determined in accordance with art. 80 para. (3) point 3) of the Code;

c)_    the customs value of identical or similar goods, determined in accordance with art. 80 para. (3) point 4) of the Code.

69. When determining the value of identical or similar goods mentioned in point 68, the following elements are taken into account:

a)_    differences demonstrated at commercial levels;

b)_    quantitative levels;

c)_    the elements listed in art. 74 para. (1) of the Code;

d)_    costs borne by the seller in sales where he is not related to the buyer, if such costs are not borne by the seller in sales when he and the buyer are related persons.

70. The test values listed in point 68 must be used at the request of the declarant. They do not replace the declared transaction value."

Question 3: Article 73

Under Article 73(1), if Moldova Customs has reasonable doubts, may or must Moldova Customs ask for additional information?

Reply

Where the Customs Service have reasonable doubts that the declared transaction value represents the total amount paid or payable as referred to in Article 72(2), they may ask the declarant to provide additional information. According to the provisions of Article 73(1) of the Customs Code, the Customs Service must request additional information in order to grant the declarant/importer the right to justify the declared price (right to be heard).

Question 4: Article 74

Why are "research costs and preliminary sketches costs" excluded under Article 74(1)(2)(d)?

Reply

The Committee on Customs Valuation, The Term "Development" in Article 8.1(b)(iv) of the Agreement on Implementation of Article VII: Note by the Secretariat, _VAL/W/24/Rev.1 (10 January 1985). In light of the negotiating history, the Committee on Customs Valuation adopted Decision 5.1, which records the agreement of the GATT contracting parties that the term "development" as used in Article 8.1(b)(iv) is to be interpreted as excluding the term "research".

"In light of the negotiating history, the Committee on Customs Valuation issued Decision 5.1, reflecting the agreement of the GATT parties that the term 'development' excludes the term 'research'."

Question 5: Article 78

Please provide a link and a description of the application process provided for in Article 78.

Reply

In order to implement Articles 78 and 79 of the Customs Code No. 95/2021, the Customs Service has developed the draft of the Customs Service Order regarding the simplification of determining the amounts being part of the customs value of the goods, directly related to the Rules regarding the authorization relating to the simplification for the determination of amounts being part of the customs value of the goods. Currently, the draft is at the approval stage with the relevant Ministries.

By the end of 2025, the Customs Service aims to approve and publish these Rules. Subsequently, these Rules will be accessible via the link.

Question 6: Article 82

Is the unit price under Article 82(3) based on the sale in the greatest aggregate quantity to persons in the country of importation who are not related to the persons from whom they buy such goods?

Reply

For the purpose of determining the customs value in accordance with Article 82, sales to related persons, as defined in Article 72, para. (4) of the Customs Code, are not taken into account.

Article 72

(4) For the purposes of this Chapter, two persons shall be deemed to be related if any of the following conditions is fulfilled:

1)_    one of them is a member of management or administrative board of the other person;

2)_    persons are legally recognised as business partners;

3)_    one of them is the employer of the other;

4)_    a third party directly or indirectly owns or controls or holds 5% or more of the outstanding voting stock or shares of both of them;

5)_    one of them directly or indirectly controls the other;

6)_    both of them are directly or indirectly controlled by a third person;

7)_    together control a third person directly or indirectly;

8)_    they are members of the same family. The following persons shall be considered members of the same family:

a)_    husband and wife;

b)_    parents and children;

c)_    brothers and sisters;

d)_    adoptive parents and adopted children;

e)_    grandparents and grandchildren;

f)_     uncle or aunt and nephews and nieces from sister or brother;

g)_    parents-in-law and son-in-law or daughter-in-law;

h)_    brothers-in-law and sisters-in-law.

Question 7: Article 82

Are perishables under Article 82(6) only appraised based on the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory in the greatest aggregate quantity to persons not related to the sellers?

Reply

Article 82 para. (6) is applied in accordance with point 94 of the Government Decision No. 92/2023 on the implementation of the Customs Code no 95/2021 only for certain categories of perishable goods (some categories of fruits and vegetables) imported under a consignment regime.

94. The customs value of certain perishable goods, as mentioned in annex no. 11, imported under consignment can be determined directly in accordance with art. 80 para. (3) point 3) of the Code. In this case, the unit prices are determined by the Customs Service and the customs declaration is final with regard to the determination of the customs value.

These unit prices are used to determine the customs value of imported goods for 14-day periods. Each period starts on a Friday.

Unit prices are calculated and notified to customs offices as follows:

1) the unit prices are set in lei, per 100 kg net for each category of goods and are calculated based on the information held regarding the sales prices, recorded at the first commercial level after import and by deducting from these amounts the following elements:

a)_    commercial margin for shopping centres;

b)_    usual transport and insurance expenses, as well as related expenses incurred in the customs territory;

c)_    import duties and other payments in the customs territory for the import or sale of goods;

2) for transport, insurance and related expenses, specified in subsection 1) lit. b), which must be deducted, lump sums for deduction are established;

3) the reference period for determining unit prices is the preceding 14-day period ending on the Thursday preceding the week during which new unit prices are to be determined. In certain situations, it can be decided to extend the validity period by another 14 days. The customs offices are immediately informed of this decision;

4) unit prices are notified to customs offices no later than 12:00 on the Thursday of the week during which new unit prices are to be established. If this day is not a working day, the notification is made on the immediately preceding working day.

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