LEGAL BLOG
macoveilaw.md
Even if the car does not exist, you must pay the customs duty.
At the beginning of this year, the Customs Service reported for the period of the last 10 years, the introduction and finding on the territory of the country by action of means of transport totalling a figure of over 158 thousand units, which infringed the legal term of 180 days/3 years.
In this regard, several measures are taken by the Customs Service to counter the phenomenon of the violation of the term of temporary admission of motor vehicles introduced into the territory of the country.
In this regard, several measures are taken by the Customs Service to counter the phenomenon of the violation of the term of temporary admission of motor vehicles introduced into the territory of the country.
January 01, 2021
Due to the major change in the legislation on the introduction of motor vehicles on the territory of the Republic of Moldova, entered into force on January 01, 2021, the measures taken by the authorities end up creating unusual situations, for example it is necessary to pay the imposing customs obligations, including for a motor vehicle "not removed" on time and handed over for scrap metal.
Why is this happening? What are the rules by which citizens and authorities should be governed?
Until January 01, 2021, the maximum period of operation of cars that could be introduced by individuals for customs clearance (import) in the Republic of Moldova was limited to 10 years. This means:
- the right to import a vehicle up to 10 years old;
- the obligation to pay excise duties only for imported cars;
- the right to enter a car registered in another country, only for a period of 180 days in 12 months or 3 years for individuals domiciled abroad.
- the right to import a vehicle up to 10 years old;
- the obligation to pay excise duties only for imported cars;
- the right to enter a car registered in another country, only for a period of 180 days in 12 months or 3 years for individuals domiciled abroad.
The person who introduced could be forced to pay the price of the car and only if the age of the missing car is less than 10 years, the person could be forced to pay the import value.
An important aspect is the fact that vehicles that exceeded the 180-day deadline were to be removed from the country, and if they were missing (for example, destroyed, dismantled, handed over for scrap metal) the person who introduced them would:
- pay the price of the vehicle - if the vehicle was more than 10 years old;
- pay the import duties (excise duty) - if the car was less than 10 years old;
Therefore, if: the vehicle was entered temporarily, without the importation procedures having been carried out; is older than 10 years; it cannot be removed from the country, including because it is missing, the person who introduced could be forced to pay the price of the car and only if the age of the missing car is less than 10 years, the person could be forced to pay the import value. Consequently, to pay import duties for a car that does not exist anymore.
A very dangerous situation in terms of finances for the nominees has been created since January 01, 2021, changing 2 essential things in terms of topic discussed.
Firstly, the maximum term of operation for cars that can be imported into the Republic of Moldova is excluded. In this manner, vehicles older than 10 years can be imported, but the law makes a difference between the amount of import duties to be paid, which increases with the increase of the operating term.
A second key moment that has happened is the amendment of the law on expired vehicles that are physically missing.
In this regard, after January 01, 2021, the law stipulates the obligation of the person who infringed the term of finding the car in the customs territory of the Republic of Moldova for more than 180 days, and the car is physically missing, to pay the import rights identical to the import of this car. Moreover, considering the high price of the (import) excise duty for vehicles with an operating term of more than 10 years, the financial consequences can be quite imposing for a person who actually cannot use this vehicle.
Firstly, the maximum term of operation for cars that can be imported into the Republic of Moldova is excluded. In this manner, vehicles older than 10 years can be imported, but the law makes a difference between the amount of import duties to be paid, which increases with the increase of the operating term.
A second key moment that has happened is the amendment of the law on expired vehicles that are physically missing.
In this regard, after January 01, 2021, the law stipulates the obligation of the person who infringed the term of finding the car in the customs territory of the Republic of Moldova for more than 180 days, and the car is physically missing, to pay the import rights identical to the import of this car. Moreover, considering the high price of the (import) excise duty for vehicles with an operating term of more than 10 years, the financial consequences can be quite imposing for a person who actually cannot use this vehicle.
Criminal Code,
art. 287 par. (17)
art. 287 par. (17)
Also at the beginning of 2021, a new norm appears in the Criminal Code, art. 287 par. (17), which provides for the sanctioning of persons for violating customs rules, i.e. failure to comply with the 180-day deadline, with 60 to 90 conventional units, with the obligation to remove the means of transport from the territory of the Republic of Moldova.
Namely based on this rule, currently persons can be sanctioned for violating the 180-day period for the vehicle to be in the customs territory of the Republic of Moldova, and if it is physically absent, the person will be obliged to pay import duties.
An interesting situation is happening when a person brings a 15-year-old car into the country in 2020 and, for example, after the 180-year period expired in September 2020, the person did not remove it from the country, also in December 2020, the car, following arson (by third parties) was handed over to scrap metal.
After January 2021, upon crossing the border, the person will be issued a record of penalties, based on art. 287 par. (17) of the Contravention Code, for violation of the term of being in the customs territory of the Republic of Moldova (180 days) and it is found that the car is handed over to scrap metal.
Can the person who in 2020 left a 15-year-old car in the country be obliged in 2021 to pay import duties but not the price of the car?
After January 2021, upon crossing the border, the person will be issued a record of penalties, based on art. 287 par. (17) of the Contravention Code, for violation of the term of being in the customs territory of the Republic of Moldova (180 days) and it is found that the car is handed over to scrap metal.
Can the person who in 2020 left a 15-year-old car in the country be obliged in 2021 to pay import duties but not the price of the car?
A different interpretation of the law is excluded; an open letter to the Customs Service of the Republic of Moldova has been published in this regard, which can be accessed here.
Based on the legal provisions, a new law cannot regulate a previous deed, therefore, the committed deed, namely "not removing the car", is produced until January 01, 2021, which requires the application of the rules in force at the time of the commission, taking into account if at that time the car had a 10-year operating period to be able to be imported or not, if not then the effects provided by the law at the time of the deed were the payment of the car price if it is missing and not the price of the import excise duty.
A different interpretation of the law is excluded; an open letter to the Customs Service of the Republic of Moldova has been published in this regard, which can be accessed here.
A different interpretation of the law is excluded; an open letter to the Customs Service of the Republic of Moldova has been published in this regard, which can be accessed here.
Moldova, mun. Chișinău
str. București 31
str. București 31
Contacte
gheorghe.macovei@macovei.legal
Moldova, mun. Chișinău
str. București 31
str. București 31
Contacte
gheorghe.macovei@macovei.legal