NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON

IMPLEMENTATION OF ARTICLE vii OF THE General

AGREEMENT ON TARIFFS AND TRADE 1994

Republic of Moldova

The following submission, dated 10 October 2024, is being circulated at the request of the delegation of the Republic of Moldova.

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Moldova hereby notifies the new Customs Code of the Republic of Moldova Law No. 95/2021[1] that entered into force as of 1 January 2024 (Official Gazette No. 219-225 art. 238 dated 17 September 2021).

This law

-_       partially transposes Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, published in the Official Journal of the European Union L 269 of 10 October 2013, as last amended by Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016;

-_       partially transposes Commission Delegated Regulation (EU) No. 2015/2446 of 28 July 2015 supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, published in the Official Journal of the European Union L 343 of 29 December 2015, as last amended by Commission Delegated Regulation (EU) No. 2016/651 of 5 April 2016;

-_       partially transposes Commission Implementing Regulation (EU) No. 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, published in the Official Journal of the European Union L 343 of 29 December 2015, as last amended by Commission Implementing Regulation (EU) No. 2018/604 of 18 April 2018;

-_       transposes art. 2, para. (1), let. c)-e); art. 3-16, art. 23-27, art. 41, art. 43-46, art. 48-50, art. 53-60, art. 81, art. 85-90, art. 92, art. 93, art. 95-110, art. 112, art. 113 and art. 124 of Council Regulation (EC) No. 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, published in the Official Journal of the European Union L 324 of 10 December 2009;

-_       partially transposes Council Directive 2009/132/EC of 19 October 2009 laying down the scope of Article 143 (b) and (c) of Directive 2006/112/EC as regards the exemption from the value added tax of certain final imports of goods, published in the Official Journal of the European Union L 282/5 of 10 November 2009;

-_       partially transposes Council Directive 2006/79/EC of 5 October 2006 on the exemption from import duties for small consignments of non-commercial goods from third countries, published in the Official Journal of the European Union L 296/15 of 17 October 2006;

-_       transposes art. 1, art. 2, art. 23, art. 24 and art. 26 of Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No. 1383/2003, published in the Official Journal of the European Union L 181 of 29 June 2013;

-_       transposes art. 6, art. 8-13 of Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, published in the Official Journal of the European Union L 346 of 29 December 2007;

-_       transposes Regulation (EEC, Euratom) No. 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits, published in the Official Journal of the European Union L 124 of 8 June 1971.

The provisions regulating the customs valuation of goods are extracted below.