G/VAL/N/1/MDA/2
7 November 2013
(13-6172)  Page: 1/32
Committee on Customs Valuation  Original: English
 
 NOTIFICATION UNDER ARTICLE 22 OF THE  
AGREEMENT ON IMPLEMENTATI ON OF ARTICLE VII OF  
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
REPUBLIC OF MOLDOVA  
The following submission, dated 13 September 2013,  is being circulated at the request of the 
Delegation of the Republic of Moldova. 
 
 
_______________ 
 
 
In accordance with its obligations under Arti cle 22 of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and Trade 1994, the Government of Republic of 
Moldova is pleased to notify its laws and regulations regarding customs valuation. 
 The attached laws and regulation are unofficial English translation.  The Republic of Moldova 
hereby notifies the following legislation on customs valuation. 
 List of laws and regulations attached  
 Legal Act 
1. Law No. 1149-XIV of 20 July 2000 on Customs Co de of the Republic of Moldova (Official 
Gazette of the Republic of Moldova of 1 January 2007, page 103) 
2. Law No. 1380-XII of 20 November 1997 on Customs Tariff of the Republic of Moldova 
(Official Gazette of the Republic of Moldova of 1 January 2007, page 4) 
3. Government Decision No. 600 of 14 May 2002 on approving the Regulation on the 
Method of Declaring the Customs Value of Goods brought into the territory of the Republic of Moldova (Official Gazette of the Republic of Moldova No. 66-68/697 of 23 May 2002) 
  
 
 
_______________ 
 
  G/VAL/N/1/MDA/2 
 
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  LAW 
Customs Code of the Republic of Moldova* 
No. 1149-XIV dated 20 July 2000 
Republished in:  Official Gazette of the Re public of Moldova of 1 January 2007, pg.103 
Official Gazette of the Republic of Moldova No. 160-162/1201 of 23 December 2000 
* * * 
CHAPTER VII 
CUSTOMS VALUE OF GOODS 
Determination of the Country of Origin of Goods 
Section 33-a 
Customs Value of Goods 
Article 214. Determination of the Customs Value of Goods 
The customs value of goods shall be determined in accordance with the Law on Customs Tariff.   
 
  
 
   
 
  
 
  
 
  G/VAL/N/1/MDA/2 
 
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  LAW 
On Customs Tariff 
No. 1380-XIII dated 20.11.1997 
Republished: Official Gazette of the Republic of Moldova of 01.01.2007, pg.4 
Official Gazette of the Republic of Moldova no.40-41/286 of 07.05.1998 
* * * 
Article 2. Basic Terms.  
(1) For the purposes of this Law, the following terms shall apply:  
- goods  – any movable goods, including all types of energy. 
The means of transport used in international transport shall not be regarded as goods;  
- customs value of goods  – the value of goods brought into and taken out of the 
customs territory, determined for the purposes of levying customs duties and other 
taxes;  
- identical goods  - goods which are the same in all respects with the goods being 
valued, including physical characteristics, quality and market reputation. Minor 
differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical;  
- similar goods - goods which, although not alike in all respects, have like 
characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in 
determining whether goods are similar; 
- goods of the same class or kind  – goods which fall, in accordance with the 
Nomenclature of Goods of the Republic of Moldova approved by the Government, 
within a group or range of goods produced by  a particular industry or industry sector 
and include identical and similar goods;  
- royalties  – payments in respect to patents, trademarks and copyright.    
Chapter III 
CUSTOMS VALUE OF GOODS 
Article 5. System for Determining the Customs Value of Goods.  (1)  The system for determining the customs value of goods shall apply to all goods brought into 
or taken out of the customs territory.   
(2)  The manner of applying the system for de termining the customs value of goods shall be 
established by the Government in accordance with  the provisions of this Law and the international 
agreements to which the Republic of Moldova is a party.   
Article 6. Declaration of the Customs Value of Goods.  (1)  The declarant shall declare the customs value of goods to the customs authority when the 
goods cross the customs border.  
(2)  The manner and conditions for declaring the customs value of goods brought into or taken 
out of the customs territory and the form of declar ation shall be established by the Government in 
accordance with the legislation and international agreement to which the Republic of Moldova is a 
party.     G/VAL/N/1/MDA/2 
 
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  Article 7. Rights and Obligations of the Declarant.  
(1)  The customs value of the goods as declared by  the declarant and additional data referring to 
the customs value must be accurate and confirmed by documents.    
(2)  In the event where it is necessary to co nfirm the declared customs value of goods, the 
declarant, upon the request of the customs auth ority, shall present the relevant data. If the 
customs authority doubts the authenticity of the data, the declarant shall have the right to determine the customs value of goods by the methods set forth in this Law.  
(3)  In the event where it is necessary to cl arify the customs value of declared goods, the 
declarant shall have the right to request the customs authority to release the declared goods against a deposit of certain goods, or under a bank guaranty, or to pay the customs duty 
established by the customs authority.  
(4)  In the event where the declarant does not ag ree with the decision of the customs authority 
regarding the customs value of goods, the declar ant may appeal against this decision in the 
manner established by the legislation both before  the customs authority and the court, without 
penalty.   
(5)  Additional expenses related to the clarification of the customs value of goods or the 
submission of additional information shall be covered by the declarant in the event where the 
customs authorities detect that the data stated in the declaration is not accurate. Expenses 
associated with the performance of a supplemen tary check upon the request of the customs 
authority, in the event where its results confirm the information initially presented by the declarant shall be covered by the customs authority.  
Article 8. Rights and Obligations of the Customs Authority.  
(1)  The customs authority shall exercise contro l over the accuracy of determination of the 
customs value of goods.   
(2)  The customs authority shall have the right to  make decisions regarding the accuracy of the 
customs value of goods as declared by the declarant.   
(3)  In the absence of the data proving the accura cy of the customs value of goods as stated by 
the declarant or where there are grounds for co nsidering the data presented by the declarant 
(importer) as inaccurate (or lower than production costs) and/or insufficient, the customs authority shall have the right to determine independently th e customs value of goods and apply in sequence 
one of the 6 methods laid down by this Law. 
(4)  All information supplied by the declarant about the declared customs value shall be treated 
as commercial secret and shall not be disclosed to third persons, except the cases set forth by the 
legislation. The customs authority shall bear responsibility for disclosing information which 
constitutes a commercial secret in accordance with the legislation.  
(5)  In the event where the responsible official  of the customs authority makes the decision 
regarding the impossibility of accepting the customs value of goods as stated by the declarant, the 
customs authority, upon the request of the declaran t, shall notify in writing the declarant of the 
reasons for not accepting the value in question and shall offer the declarant, or any other person responsible for payment of the customs duties and other taxes, the possibility to appeal without 
penalty.  
(6)  After the final decision regarding the impossibility of accepting the customs value of goods 
as stated by the declarant is made, the customs authority, upon the request in writing of the declarant, must explain the declarant in writing,  within one month, the reasons for not accepting 
the customs value of goods stated by the declar ant as a basis for computing the customs duty. 
(7)  For the purposes of Article 7 and 8 of the present Law, "without penalty" means that the 
declarant shall not be subject to a fine or threat of fine because the declarant chose to exercise the 
right of appeal     G/VAL/N/1/MDA/2 
 
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  Article 9. Calculation and Collection of the Customs Duty.  
(1)  The customs duty shall be computed and co llected on the basis of the customs value of 
goods before or at the moment of submission of the customs declaration unless otherwise specified by the legislation.    
(2)  The customs value collected shall be paid into the state budged.   
Chapter IV 
Methods for Determining the Customs Value of Goods and the  
Manner of Applying those Methods 
Article 10. Methods for Determining the Customs Value of Goods.  (1)  The customs value of the goods brought into  the customs territory shall be determined in 
accordance with the following methods:  
a)  based on the transaction value of the goods in  question or based on the price actually paid 
or payable;  
b)  based on the transaction value of identical goods;  
c)  based on the transaction value of similar goods;  
d)  based on the unit price of goods;  e)  based on the computed value of goods;  
f)  based on the fall-back method.  
(2)  The primary method among those specified in paragraph (1) shall be the method for 
determining the customs value of goods based on the transaction value of the goods in question. 
Where the primary method cannot be applied, other methods shall be used.  Each of the 
sequential methods shall be used only in the event where the customs value of goods cannot be 
determined under the previous method.  The order of application of methods stipulated in letters d) and e) shall be reversed if the declarant so requires.   
Article 11. The method for Determining th e Customs Value of Goods based on the 
Transaction Value of the Goods in question or based on the Price actually Paid or 
Payable.  
(1)  In determining the customs value of goods based on the transaction value of the goods in 
question or based of the price actually paid or payable, the following elements shall be added to 
the transaction value in the event they have not been  previously included in the value of goods:  
a)   the transport of goods from the airport or to another place of importation to the customs 
territory:  
-  the costs of insurance;  
-  the cost of transport;  
-  loading, unloading and handling charges;  
b)  charges made by the buyer:  
-  commissions and brokerages, except buying commissions;  
-  the cost of containers and/or of other used packing, if in accordance with the 
Nomenclature of goods, they are treated as one single good;  
-  the cost of packing, including materials and labour;  
c)  the value, apportioned as appropriate, of the following goods and services where supplied 
directly or indirectly by the buyer free of charge or at reduced cost for use in connection 
with the production or sale for export of the goods being valued, to the extent that such value has not been included in the price actually paid or payable:  
-  materials, components, parts and similar items incorporated in the goods; G/VAL/N/1/MDA/2 
 
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  -  tools, dies, moulds and similar items used in the production of the goods;  
-  materials consumed in the production of the goods;  -  engineering, development, artwork, desi gn work, and plans and sketches undertaken 
elsewhere than in the country and necessary for the production of the goods;  
d)  royalties and licence fees that the buyer must pay, either directly or indirectly, as a 
condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or paya ble, except royalties and licence fees that the 
buyer must pay for the right to replicate and distribute the cinematographic production;  
e)  the value of any part of the proceeds of an y subsequent resale, disposal or use of the goods 
that accrues directly or indirectly to the seller.  
(2)  Additions to the price actually paid or payable shall be made under the provisions of this 
Article only on the basis of objective and quantifiable data.  
(3)  No additions shall be made to the price actually paid or payable in determining the customs 
value except as provided in this Article.   
(4)  This method cannot be used if:  
a)  there are restrictions as to the disposition or use of the goods being valued by the buyer 
other than restrictions: 
-  required by legislation;  
-  geographical area in which the goods may be resold;  -  that do not substantially affect the value of the goods;  
b)  that the sale of goods and transaction value are subject to some conditions whose action 
cannot be taken into account;  
c)  information used by the declarant when decl aring the customs value of goods is inauthentic 
or cannot be confirmed by documents;  
d)  the participants in a sale are related persons, except when this relationship does not 
influence the transaction value and this value is accepted for customs purposes under the provisions of paragraph (5).  
(5)a) In determining whether the transaction value is acceptable for the purposes of 
paragraph (4), the fact that the buyer and the seller are related within the meaning of 
paragraph (6) shall not in itself be grounds for regarding the transaction value as unacceptable.  In such case the circumstances surrounding the sale shall be examined and 
the transaction value shall be accepted provided that the relationship did not influence the 
price.  If, in the light of information provided by the declarant or otherwise, the customs administration has grounds for considering that the relationship influenced the price, it shall 
communicate its grounds to the declarant and the declarant shall be given a reasonable 
opportunity to respond.  If the declarant so  requests, the communication of the grounds 
shall be in writing. 
b)  In a sale between related persons, the transaction value shall be accepted and the goods 
valued in accordance with the provisions  of paragraph (4) whenever the declarant 
demonstrates that such value closely approximates to one of the following occurring at or about the same time:  
-  the transaction value in sales to unrelated buyers of identical or similar goods from 
the same country of exportation;  
-  the customs value of identical or similar goods as determined under the provisions of 
Article 15; 
-  the customs value of identical or similar goods as determined under the provisions of 
Article 16.  G/VAL/N/1/MDA/2 
 
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  c)  In applying the foregoing criteria, due account shall be taken of demonstrated differences in 
commercial levels, quantity levels, the elements enumerated in this Article and the differences in costs in identical transactions where the seller and the buyer are not related and the transactions where the seller and the buyer are related. 
d)  the criteria set forth in letter b) are to be used at the initiative of the declarant and only for 
comparison purposes.    
(6)  For the purposes of this Law, persons shall be deemed to be related if:  
-  one is part of the Board of Directors or the Council of Observers of another's businesses and 
vice-versa;  
-  they are legally recognized partners in business;  -  they are employer and employee;  
-  any person directly or indirectly owns, controls or holds at least 5% of the outstanding 
voting shares of both of them;  
-  one of them directly or indirectly controls the other;  
-  both of them are directly or indirectly controlled by a third person;  
-  together they directly or indirectly control a third person;  -  they are members of the same family.  
(7)  Persons who are associated in business with one another in that one is the sole agent, sole 
distributor or sole concessionaire, however describ ed, of the other shall be deemed to be related 
for the purposes of this Law if they fall within the provisions of paragraph (6). 
(8)  The charges made by the buyer for pre-shipment inspection services of the imported goods 
shall not be included into the customs value of the imported goods.    
Article 12. The Method for Determining the Customs Value of Goods based on the 
Transaction Value of Identical Goods.  
(1)  In applying this method, the basis shall be the transaction value of identical goods. Goods 
which are the same in all respects with the goods being valued shall be regarded as identical goods, including: 
a)  physical characteristics;  
b)  the quality of goods and market reputation;  c)  the country of origin;  d)  the producer.  
(2)  Minor differences in appearance would not preclude goods which otherwise conform to the 
requirements of paragraph (1) from being regarded as identical. 
Article 13. The Method for Determining the Customs Value of Goods based on the 
Transaction Value of Similar Goods.  
(1)  In applying this method, the basis shall be the transaction value of similar goods. Goods 
which, although not alike in all respects, have like characteristics and like component materials 
which enable them to perform the same functions as the goods being valued and to be 
commercially interchangeable from the commercial point of view shall be regarded as similar goods.  
(2)  In determining whether goods are similar, the following characteristics are to be considered:  
a)  the quality of the goods, the ex istence of a trademark, reputation;  
b)  the country of origin;  c)  the producer.  G/VAL/N/1/MDA/2 
 
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  Article 14. Additional Principles for Determ ining the Customs Value of Goods based on 
the Transaction Value of Ide ntical or Similar Goods. 
(1)  Goods shall not be identical or similar with the goods being valued if:  a)  have not been produced in the same  country with the goods being valued;  
b)  engineering, construction experimental work s, artwork, design, sketches and technical plans 
of goods have been undertaken on the te rritory of the Republic of Moldova.  
(2)  Goods produced by a person other than th e producer of the goods being valued shall be 
considered as identical or similar with the goods being valued only if there are no identical or 
similar goods produced by the producer of the goods being valued.  
(3)  The method for determining the customs value of goods based on the transaction value of 
identical or similar goods shall be used when identical or similar goods:    
a)  are sold to be imported into the territory of the Republic of Moldova;  
b)  are imported at the same time or at most with 90 before the importation of the goods being 
valued;  
c)  are imported approximately in the same quantity and/or under the same commercial 
conditions.  If identical or similar goods have been imported in other quantities and/or under other commercial conditions, the declarant shall rectify appropriately the customs value of 
goods stated by him, taking into account th ese differences, and shall confirm the presented 
data by documents. 
(4)  Where the costs and charges referred to in Article 11, paragraph (1), letter a), are included 
in the transaction value, an adjustment shall be made to take account of significant differences in 
such costs and charges between the goods being valu ed and the identical goods in question arising 
from differences in distances and modes of transport. 
(5)  In the event where one transaction value of several transactions with identical or similar 
goods can be taken as a basis in determining the customs value of goods, the lowest such value 
shall be used.  
Article 15. Determining the Customs Value of Goods Based on the Unit Price.   
(1)  If the goods imported to the customs territory (goods being valued) are sold in the country 
of importation in the condition as imported, the customs value of the imported goods under the provisions of this Article shall be based on the unit price at which the imported goods or identical or similar goods are so sold in the greatest quantity, at or about the time of the importation of the 
goods being valued, to persons who are not rela ted to the persons from whom they buy such 
goods, subject to deductions for the following:  
a)  either the commissions usually paid or agreed to be paid or the additions usually made for 
profit and general expenses in connection with sales of goods of the same class or kind; 
b)  the usual costs of transport and insurance and associated costs incurred within the territory 
of the Republic of Moldova;  
c)  the costs and charges referred to in Article 11, paragraph (1), letter a);  
d)  duties and taxes payable by reason of importation or sale of the goods.  
(2)  If neither the goods imported to the customs territory (goods being valued) nor identical nor 
similar goods are sold at or about the time of importation of the goods being valued, the customs 
value shall, subject otherwise to the provisions of paragraph (1), be based on the unit price at 
which these goods are sold on the customs territory in the condition as imported at the earliest date after the importation of the goods being valu ed but before the expiration of 90 days after 
such importation. 
(3)  If neither the goods imported to the customs territory (goods being valued) nor identical nor 
similar goods are sold in the condition as imported, then, if the declarant so requests, the customs 
value shall be based on the unit price at which the imported goods, after further processing, are 
sold in the greatest quantity to persons who ar e not related to the persons from whom they buy G/VAL/N/1/MDA/2 
 
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  such goods, due allowance being made for the valu e added by such processing and the deductions 
provided for in paragraph (1). 
Article 16. Method for Determining the Cust oms Value on the Basis of the Computed 
Value.  
(1)  The customs value of goods under the provisions of this Article shall be based on a 
computed value, including:  
a)  the cost or value of materials and fabrication or other processing employed in producing the 
goods;  
b)  an amount for profit and general expenses equal to that usually reflected in sales of goods 
of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation;  
c)  all other expenses under Article 11, paragraph (1), letter a). 
(2)  No customs authority may require or compel any person not resident to produce for 
examination or to allow access to any accounting records for the purposes of determining a 
computed value.  However, information supplied by  the producer of the goods for the purposes of 
determining the customs value under the provisions of this Article may be verified in another country by the customs authorities, with the agr eement of the producer, and provided they give 
notice to the government of the country in question and the latter does not object to the 
investigation. 
Article 17. Fall-Back Method. (1)   Where the customs value cannot be determined by the declarant through the sequence of 
methods specified in Articles 11,12,13,15 and 16 or  the customs authority reasonably deems that 
these methods cannot be used, the customs value of goods shall be determined based on the fall-back method, through reasonable means compatible with the provisions of the present Law, 
general principles of the international agreements to which the Republic of Moldova is a party and 
on the basis of available data. 
(2)  Upon the request of the declarant, he/she sha ll be notified in writing of the customs value of 
goods determined in accordance with the provisions  of this Article and of the method used for the 
purpose of determination.    
(3)  In determining the customs value of good s under the fall-back method, the customs value 
must not be based on:  
a)  the selling price of goods on the domest ic market of the Republic of Moldova;  
b)  the price of goods on the domestic market of the country of exportation;  c)  arbitrary or fictitious values of goods;  
d)  a system which provides for the acceptance  for customs purposes of the higher value of 
goods of the two alternative values;  
e)  the cost of production of goods other than  computed value which has been determined for 
identical or similar goods under provisions of Article 16, letter a);  
f)  the price of goods for export to a country other than the country of importation;  g)  minimum customs value of goods.  
Article 17
1. The Method for Determining the Customs Value of Goods for Export  
The customs value of the goods for export shall be  determined on the basis of their transaction 
value, taking into account the D.A.F. terms ("Delivered at frontier").  G/VAL/N/1/MDA/2 
 
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  Annex No. 4 to the Law on Customs Tariff 
Interpretative notes to some articles of the Law on Customs Tariff 
I.  GENERAL NOTE 
Sequential Application of Valuation Methods for Determining the Customs Value of Goods   
1.  Articles 11 through 17 define how the customs value of goods is to be determined under the 
provisions of this Law.  The methods of valuation are set out in a sequential order of application.  
2.  Where the customs value cannot be determined under the provisions of Article 11, it is to be 
determined by proceeding sequentially through the succeeding Articles under which the customs 
value can be determined.  Except as provided in Article 14, it is only when the customs value cannot be determined under the provisions of a part icular Article that the provisions of the next 
Article in the sequence can be used.  
3.  If the declarant does not request that the order of Article 15 and 16 be reversed, the normal 
order of the sequence is to be followed. If th e declarant does so request but it hen proves 
impossible to determine the customs value under the provisions of Article 16, the customs value is 
to be determined under the provisions of Article 15, if it can be so determined.  
4.  Where the customs value cannot be determined under the provisions of Articles 11 through 
16 it is to be determined under the provisions of Article 17.  
Use of Generally Accepted Accounting Principles  
1.  "Generally accepted accounting principles" refers to the recognized consensus or generally 
accepted norms within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities 
should be recorded, how the assets and liabilities and changes in them should be measured, what 
information should be disclosed and how it should be disclosed, and which final statements should be prepared.  These standards may be broad guidelines of general application as well as detailed 
practices and procedures.  
2.  For the purposes of this Law, the custom s administration shall utilize the information 
prepared in a manner consistent with generally accepted accounting principles in the country 
which is appropriate for the Article in question.   
For example:  the determination of general usual pr ofit and general expenses under the 
provisions of Article 15 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation.  On the other hand, 
the determination of usual profit and general expe nses under the provision of Article 16 would be 
carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of origin 
II.  NOTES TO ARTICLES 
To Article 2  
"identical goods" and "similar goods" shall not include the charges for engineering, development, 
artwork and design works, plans and sketches, for which adjustments have not been made 
according to Article 11, paragraph (1), letter c), on the account that these components have been undertaken in the country of importation.    
To Article 7 paragraph (4)  
1.  This paragraph provides the declarant with the right to appeal against the customs valuation 
determination made the customs administration for the goods declared.  Appeal may fist be to a 
higher level in the customs administration, but the declarant shall also have the right to appeal to 
the judiciary.  G/VAL/N/1/MDA/2 
 
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  2.  The provisions of this paragraph provide an y of the parties with the right to require full 
payment of assessed customs duties prior to an appeal.  
To Article 11:  
Article (1) letter b) first line  
The term "buying commissions in the purchase of the goods" means fees paid by the declarant to 
the declarant's agent for the service of representing the declarant abroad in the purchase of the goods.  
Article (1) letter c) second line  
1.  There are two factors involved in the apport ionment of the value of elements specified in 
this paragraph, and namely:  the value of the element itself and the way in which that value is to be apportioned to the goods.  The apportionment of these elements should be made in a 
reasonable manner appropriate to the circumstances and in accordance with generally accepted 
accounting principles.    
2.  If the declarant acquires the element from a seller not related to the declarant at a given 
cost, the value of the element is that cost.  If the element was produced by the declarant or by a 
person related to the declarant, its value would be the cost of producing it.  If the element had been previously used by the declarant, regardless of whether it had been acquired or produced by 
such declarant, the original cost of acquisition or production would have to be adjusted downward 
to reflect its use in order to arrive at the value of the element.  
3.  Once a value has been determined for the element, it is necessary to apportion that value to 
the imported goods.  Various possibilities exist. 
For example:  
1)  the value might be apportioned integrally to th e first sale if the declarant wishes to pay duty 
integrally on the entire value one time; 
2)  the declarant may request that the value be  apportioned over the number of units produced 
up to the time of the first sale; and 
3)  the declarant may request that the value be apportioned over the entire anticipated 
production where contracts or firm commitments exist for that production.  The method of 
apportionment used will depend upon the documentation provided by the declarant.  
As an illustration of the above: the declarant provides the producer with a mould to be used in the 
production of the goods to be imported and contracts with the producer to buy 10,000 units.  
By the time of arrival of the first shipment of 1,000 units, the producer has already produced 
4,000 units.  The declarant may request the customs administration to apportion the value of the mould over 1,000 units, 4,000 units or 10,000 units.  
Paragraph (1) letter c) fourth line  
1.  Additions to the elements specified in th is paragraph should be based on objective and 
quantifiable data. In order to minimize the burden for both the declarant and the customs 
administration in determining the values to be added, data readily available in the commercial 
record system should be used in so far as possible.  
2.  For those elements supplied by the buyer which were purchased or leased by the buyer, the 
addition would be the cost of the purchase or th e lease.  No addition shall be made for those 
elements available in the public domain, other th an the cost of obtaining copies of them.   
3.  The ease with which it may be possible to ca lculate the values to be added will depend on a 
particular firm's structure and management practice, as well as its accounting methods.  G/VAL/N/1/MDA/2 
 
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   For example :  
1)  a firm which imports a variety of products from several countries maintains the records of its 
design centre outside the country of importation in such a way as to show accurately the costs attributable to a given product. In such cases, a direct adjustment may be 
appropriately be made under the provisions of Article 11;  
2)  a firm may carry the cost of the design centre outside the country of importation as a 
general overhead expense without allocation to specific products. In this instance, an 
appropriate adjustment could be made under the provisions of Article 11 with respect to the 
valued goods by apportioning total design centre  costs over total production benefitting from 
the design centre and adding apportioned cost on a unit basis to the price of goods. 
4.  Variations in the above circumstances will, of course, require different factors to be 
considered in determining the proper method of allocation.   
5.  In cases where the production of the element in question involves a number of countries and 
over a period of time, the adjustment should be li mited to the value actually added to that element 
outside the country of importation.  
Paragraph (1) letter d)  
1.  The royalties and licence fees may include, among other things, payments in respect to 
patents, trademarks and copyrights.  The charge s for the right to reproduce the goods in the 
country of importation shall not be added to the price actually paid or payable.  
2.  Payments made by the buyer for the right to distribute or resell the imported goods shall not 
be added to the price actually paid or payable if such payments are not a condition of the sale for 
the export to the country of importation of the valued goods.  
Paragraph (2)  
1.  Where objective and quantifiable data do not exist with regard to the additions required to 
be made under the provisions of Article 11, the transaction value cannot be determined under the 
provisions of this Article.  
For example:   a royalty is paid on the basis of the price in a sale in the importing country of a 
litre of a particular product that was imported by the kilogram and made up into a solution.  If the 
royalty is based partially on the imported goods and partially on other elements which have nothing to do with the imported goods (such as when the imported goods are mixed with domestic ingredients and are no longer separately identifiable, or when the royalty cannot be distinguished 
from special financial arrangements between the buyer and the seller), it would be inappropriate 
to attempt to make an addition for the royalty.  If the amount of this royalty is based only on the imported goods and can be readily quantified, an a ddition to the price actually paid or payable can 
be made. 
2.  The price actually paid or payable is the total payment made or to be made by the buyer to 
or for the benefit of the seller for the imported goods.  The payment need not necessarily take the 
f o r m  o f  a  t r a n s f e r  o f  m o n e y .   P a y m e n t  m a y  b e  m a d e  b y  w a y  o f  l e t t e r s  o f  c r e d i t  o r  n e g o t i a b l e  
instruments.  Payment may be made directly or indirectly.  An example of an indirect payment 
would be the settlement by the buyer, whether in wh ole or in part, of a debt owed by the seller. 
3.  Activities undertaken by the buyer on th e buyer's own account, other than those for which 
an adjustment is provided in Article 11, are not considered to be an indirect payment to the seller, 
even though they might be regarded as of benefit to the seller.  The costs of such activities shall not, therefore, be added to the price actually pa id or payable in determining the customs value of 
goods. 
4.  The customs value shall not include the follow ing charges or costs, provided that they are 
distinguished from the price actually paid or payable for the declared goods: G/VAL/N/1/MDA/2 
 
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  a)  charges for construction, erection, assembly, maintenance or technical assistance, 
undertaken after importation on imported goods such as industrial plant, machinery or equipment;  
b)  the cost of transport after importation of goods;  
c)  duties and taxes of the country of importation. 
5.  The price actually paid or payable refers to the price for the imported goods. Thus the flow 
of dividends and other payments from the buyer to the seller that do not relate to the valued 
goods are not part of the customs value of these goods.  
Paragraph (4) letter a) third line  
Among restrictions which would not render a price actually paid or payable unacceptable are 
restrictions which do not substantially affect the value of the goods.  
For example:   a seller requires a buyer of automobiles not to resell or exhibit them prior to a 
fixed date which represents the beginning of a model year. 
Paragraph (4) letter b)  
1.  If the sale of goods or transaction value is subject to some condition or consideration for 
which a value cannot be determined with respect to the goods being valued, the transaction value shall not be acceptable for customs purposes. 
For example:  
1)  the seller establishes the price of the imported goods on condition that the buyer will also 
buy other goods in specified quantities;  
2)  the price of the imported goods is dependent upon prices at which the buyer of the imported 
goods sells other goods to the seller of the imported goods;  
3)  the price is established on the basis of a fo rm of payment extraneous to the imported goods, 
such as where the imported goods are semi-fin ished goods which have been provided by the 
seller on condition that the seller will receive a specified quantity of the finished goods. 
2.  Conditions or considerations relating to the production or marketing of the imported goods 
shall not result in rejection of the transaction value.  
For example:  the fact that the buyer furnishes the seller with engineering and plans undertaken 
in the country of importation shall not result in rejection of the transaction value for the purposes of Article 11.  Likewise, if the buyer undertake s on the buyer's own account, even though by 
agreement with the seller, activities relating to the marketing of the imported goods, the value of 
these activities is not part of the customs value nor shall such activities result in rejection of the 
transaction value. 
Paragraph (5)  
1.  Letters a) and b) provide different means of establishing the acceptability of a transaction 
value. 
2.  Letter a) provides that where the buyer and the seller are related, the circumstances 
surrounding the sale shall be examined and the tran saction value shall be accepted as the customs 
value provided that the relationship did not influence the price.  It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are 
related.  Such examination will only be required  where there are doubts about the acceptability of 
the price.  Where the customs administration has no doubts about the acceptability of the price, it 
should be accepted without requesting further information from the declarant.  For example, the customs administration may have previously examined the relationship, or it may already have 
detailed information concerning the buyer and the seller, and may already be satisfied from such 
examination or information that the relationship did not influence the price. G/VAL/N/1/MDA/2 
 
- 14 - 
 
  3.  Where the customs administration is unable to accept the transaction value without further 
additional information, it should give the declarant an opportunity to supply such further detailed information as may be necessary to enable it to examine the circumstances surrounding the sale. In this context, the customs administration should be prepared to examine relevant aspects of the 
transaction, including the way in which the buyer and seller organize their commercial relations 
and the way in which the price in question was arrived at, in order to determine whether the 
relationship influenced the price.  Where it can be shown that the buyer and seller, although 
related under the provisions of Article 11, paragraph (6), buy from and sell to each other as if they 
were not related, this would demonstrate that the price had not been influenced by the relationship.  
For example:  if the price had been settled in a manner consistent with the normal pricing 
practices of the industry in question or with th e way the seller settles prices for sales to buyers 
who are not related to the seller, this would demonstrate that the price had not been influenced by the relationship. Where it is shown that the price is adequate to ensure recovery of all costs plus a 
profit which is representative of the firm's overal l profit realized over a representative period of 
time (e.g. on an annual basis) in sales of goods of the same class or kind, this would demonstrate 
that the price had not been influenced. 
4.  Letter b) provides an opportunity for the declarant to demonstrate that the transaction value 
closely approximates to a criterion-value previously  accepted by the customs administration and is 
therefore acceptable under the provisions of Article 11.  Where a criterion under letter b) is met, it is not necessary to examine the question of  influence under letter a).  If the customs 
administration has already sufficient information to be satisfied, without further detailed inquiries, 
that one of the criteria provided in letter b) has been met, there is no reason for it to require the declarant to demonstrate that the test can be met.  
5.  A number of factors must be taken into consideration in determining whether one value 
closely approximates to another value.  These fa ctors include the nature of the imported goods, 
the nature of the industry itself, the season in  which the goods are impo rted, and, whether the 
difference in values is commercially significant.  Since these factors may vary from case to case, it 
would be impossible to apply a uniform standard such as a fixed percentage, in each case. 
For example:  a small difference in value in a case involving one type of goods could be 
unacceptable while a large difference in a case involving another type of goods might be 
acceptable in determining whether the transaction value closely approximates to the criterion 
values set forth in paragraph 5, letter b). 
Additional provisions  
1.  The payment of interests, according to the financial arrangement of the seller at the 
purchase of goods, shall not be included in the customs value if: 
a)  the payment of interests represents something different from the price actually paid or 
payable;   
b)  the financing arrangement has been made in writing;  c)  where required, the buyer can demonstrate that the goods are actually sold at the price 
declared as the price actually paid or payabl e and the declared rate of interest does not 
exceed the level of such transactions.   
This procedure shall apply irrespectively of whether the finance was provided by a seller, a bank, 
or another private person or legal entity, and al so in the event where the goods are being valued 
based on the method other than the transaction value.      
2.  In determining the customs value of software supporting means for the information 
processing equipment, only the cost of the supporting means shall be taken into account.  
The customs value shall not be included in the cost or value of software, but only in the cost or 
value of the supporting means.  In this context, the definition "supporting means" does not include 
integrated circuits, semiconductors and other similar articles which incorporate such circuits and articles; the definition 'software' does not include audio, video and cinematographic recordings. G/VAL/N/1/MDA/2 
 
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  to Article 12  
1.  In applying Article 12, the customs administ ration shall, wherever possible, use a sale of 
identical goods at the same commercial level and in substantially the same quantities as the goods being valued.  Where no such sale is found, a sale of identical goods that takes place under any 
one of the following three conditions may be used: 
a)  a sale at the same commercial level but in different quantities;  
b)  a sale at a different commercial level but in substantially the same quantities;  
c)  a sale at a different commercial level and in different quantities.  
2.  Having found a sale under any one of these three conditions adjustments will then be made, 
as the case may be, for:  
a)  quantity factors only;  
b)  commercial level factors only;  
c)  both commercial level and quantity factors.  
3.  A condition for adjustment because of different commercial levels or different quantities is 
that such adjustment, whether it leads to an increase or a decrease in the value, be made only on 
the basis of demonstrated evidence that clearl y establishes the reasonableness and accuracy of 
the adjustments, e.g. valid price lists containing prices referring to different levels or different 
quantities. 
For example:  if the imported goods being valued consist of a shipment of 10 units and the only 
identical goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished 
by resorting to the seller's price list and using that price applicable to a sale of 10 units.  This does 
not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being correct and accurate.  In the absence of such an objective measure, however, 
the determination of a customs value under the provisions of Article 12 is not appropriate. 
to Article 13  
Note to Article 12 is also applicable to Article 13, the difference being the fact that similar goods 
shall be referred to instead of identical goods.  
to Article 15  
1.  For the purposes of the present Article, identical and similar goods shall be regarded as 
goods that shall have been sold in the condition as imported.  
The term "unit price at which goods are sold in the greatest quantity" means the price at which the 
greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place. 
For example:  
1)  Goods are sold from a price list which grants favourable unit prices for purchases made in 
larger quantities:  
Sale quantity Unit price Number of sales Total quantity sold at 
each price 
1-10 units 100 10 sales of 5 units 65 
5 sales of 3 units 
11-25 units 95 5 sales of 11 units 55 
over 25 units 90 1 sale of 30 units 80 
1 sale of 50 units 
 The greatest number of units sold at a price is 80; therefore, the unit price in the greatest quantity 
is 90. G/VAL/N/1/MDA/2 
 
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  2)  Two sales occur.  In the first sale 500 units  are sold at a price of 95 currency units each.  
In the second sale 400 units are sold at a price of 90 currency units each.  In this example, the 
greatest number of units sold at a particular price is 500; therefore, the unit price in the greatest quantity is 95. 
3)  Various quantities are sold at various prices:  
a)  sales  
Sale quantity at each sale Unit price 
40 units 100 
30 units 90 
15 units 100 
50 units 95 
25 units 105 
35 units 90 
5 units 100 
 
b)  totals 
Total quantity sold Unit price 
65 units 90 
50 units 95 
60 units 100 
25 units 105 
 
In this example, the greatest number of units sold  at a particular price is 65; therefore, the unit 
price in the greatest quantity is 90. 
2.  Any sale in the importing country, as described in paragraph 1 of this Note, to a person who 
supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported go ods any of the elements specified in Article 11 
paragraph (1) letter c), should not be taken into account in establishing the unit price for the 
purposes of Article 15. 
3.  It should be noted that profit and general ex penses referred to in Article 15, should be taken 
as a whole. The value for the purposes of this deduction should be determined on the basis of 
information supplied by or on behalf of the declar ant if the declarant's data are consistent with 
those obtained in sales of imported goods of the same class or kind in the country of importation. Where the declarant's data are inconsistent with such data, the amount for profit and general 
expenses may be based upon relevant information ot her than that supplied by or on behalf of the 
declarant. 
4.  The "general expenses" include the direct and indirect costs of marketing the goods in 
question. 
5.  Local taxes payable by reason of the sale of the goods for which a deduction is not made 
under the provisions of Article 15, paragraph (1), letter d), shall be deducted under the provisions 
of Article 15, letter a). 
6.  In determining either the commissions or the usual profits and general expenses under the 
provisions of Article 15, the question whether certain goods are "of the same class or kind" as other goods must be determined on a case-by-case basis by reference to the circumstances 
involved.  Sales in the country of importation of the narrowest group or range of imported goods 
of the same class or kind, which includes the goods being valued, for which the necessary information can be provided, should be examined.  For the purposes of Article 15, "goods of the 
same class or kind" include goods imported from the same country as the goods being valued as 
well as goods imported from other countries.  
7.  For the purposes of Article 15, paragraph 2, the "earliest date" shall be the date by which 
sales of the imported goods or of identical or  similar imported goods are made in sufficient 
quantity to establish the unit price.  G/VAL/N/1/MDA/2 
 
- 17 - 
 
  8.  Where the method in Article 15, paragraph (3) is used, deductions made for the value added 
by further processing shall be based on objective and quantifiable data relating to the cost of such work.  Accepted industry formulas and methods of calculation and other industry practices would form the basis of the calculations. 
9.  It is recognized that the method of valuation provided for in Article 15, paragraph (3) would 
normally not be applicable when, as a result  of the further processing of subsequent 
transformation, the imported goods lose their iden tity.  However, there can be instances where, 
although the identity of the imported goods is lost, the value added by the processing can be 
determined accurately without unreasonable difficulty.  On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in the country of importation that the use of this valuation method would be 
unjustified.  In view of the above, each situ ation of this type must be considered on a 
case-by-case basis. 
to Article 16  
1. As a general rule, customs value is determined on the basis of information readily available in 
the country of importation.  In order to dete rmine a computed value, however, it may be 
necessary to examine the costs of producing the goods being valued and other information which 
has to be obtained from outside the country of importation.  Furthermore, in most cases the 
producer of the goods will be outside the juri sdiction of the authorities of the country of 
importation.  The use of the computed value method  will generally be limited to those cases where 
the buyer and seller are related, and the producer is  prepared to supply to the authorities of the 
country of importation the necessary costing and to provide facilities for any subsequent 
verification which may be necessary. 
2.  The "cost or value" referred to in paragraph 1, letter a), is to be determined on the basis of 
information relating to the production of the good s being valued supplied by or on behalf of the 
producer.  It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the generally accepted accounting principles applied in the country of 
origin of goods. 
3.  The "cost or value" shall include the cost of elements specified in Article 11, paragraph (1), 
letter b), second and third lines. It shall also include the value, apportioned as appropriate under the provisions of the relevant note to Article 11, of any element specified in paragraph (1) letter c) 
of this Article which has been supplied directly or indirectly by the buyer for use in connection with 
the production of the imported goods.  The valu e of the elements specified in paragraph (1), 
letter c), fourth line, which are undertaken in the country of importation shall be included only to 
the extent that such elements are charged to the producer.  It is to be understood that no cost or 
value of the elements referred to in this line shall be counted twice or in determining the computed value. 
4. The "amount for profit" referred to in paragraph (1), letter b), is to be determined on the basis 
of information supplied by or on behalf of the producer, if the producer's figures are consistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of 
importation. 
5.  It should be noted in this context that the "amount for profit and general expenses" has to 
be taken as a whole.  It follows that if, in any particular case, the producer's profit figure is low 
and the producer's general expenses are high, th e producer's profit and general expenses taken 
together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind. 
For example:   if a product were being launched in the country of importation and the producer 
accepted a nil or low profit to offset high genera l expenses associated with the launch.  Where the 
producer can demonstrate a low profit on sales of the imported goods because of particular commercial circumstances, the producer's actual profit figures should be taken into account 
provided that the producer has valid commercial reasons to justify them and the producer's pricing 
policy reflects usual pricing policies in the branch of industry concerned.  Such a situation might G/VAL/N/1/MDA/2 
 
- 18 - 
 
  occur, for example, where producers have been forced to lower prices temporarily because of an 
unforeseeable drop in demand, or where they sell  goods to complement a range of goods being 
produced in the country of importation and accept a low profit to maintain competitiveness.  Where the producer's own figures for profit and general expenses are not consistent with those 
usually reflected in sales of goods of the same class or kind as the goods being valued which are 
made by producers in the country of exportation for export to the country of importation, the amount for profit and general expenses may be based upon relevant information other than that 
supplied by or on behalf of the producer of the goods. 
6.  Where information other than that supplied by or on behalf of the producer is used for the 
purposes of determining a computed value, the authorities of the importing country shall inform the declarant, if the latter so requests, of the so urce of such information, the data used and the 
calculations based upon such data, subject to the provisions of Article 8, paragraph (4). 
7.  The "general expenses" referred to in paragrap h (1), letter b), covers the direct and indirect 
costs of producing and selling the goods which are not included under paragraph (1), letter a).  
8.  Whether certain goods are "of the same cla ss or kind" as other goods must be determined 
on a case-by-case basis with reference to the circumstances involved.  In determining the usual profits and general expenses under the provisions of Article 16, sales for export to the country of 
importation of the narrowest group or range of goods, which includes the goods being valued, for 
which the necessary information can be provided, should be examined.  For the purposes of Article 16, "goods of the same class or kind" must be from the same country as the goods being valued.  
to Article 17  
1.  Customs values determined under the provisions of Article 17 should, to the greatest extent 
possible, be based on previously determined cu stoms values under Articles 11 through 16.  
2.  The methods of valuation to be employed under Article 17 should be those laid down in 
Articles 11 through 16 but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of this Article.  
3.  Some examples of reasonable flexibility are:  
a)  the provision that the identical (similar) good s should be exported at or about the time of 
export of the goods being valued; identical (s imilar) imported goods produced in a country 
other than the country of exportation of the goods being valued as be the basis for the 
customs value; use of customs values of identical (similar) imported goods determined 
under the provisions of Articles 15 and 16; 
b)  the provision that the goods shall have been sold in the condition as imported (Article 15, 
paragraph (1)) or within the time limit of 90 days (Article 15, paragraph (2)).  G/VAL/N/1/MDA/2 
 
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  Decision Approving the Regulation on the Method of Declaring the Customs Value of Goods 
Brought into the territory of the Republic of Moldova 
No. 600 dated 14 May 2002 
Official Gazette of the Republic of Moldova No. 66-68/697 of 23 May 2002 
* * * 
With the view of implementing the Law on Customs Tariff No. 1380-XIII of 20 November 1997 
(Official Gazette of the Republic of Moldov a, 1998, No. 40-41, Article 286), with further 
amendments and additions, aiming to regulate the manner of declaring the customs value of the 
goods brought into the national territory, the Government of the Republic of Moldova     
DECIDES:  1.  To approve the Regulation on the Method of Declaring the Customs Value of Goods brought 
into the territory of the Republic of Moldova (attached hereto).  
2.  To repeal the Decision of the Govern ment of the Republic of Moldova No. 99 of 
27 February 1996 approving the Regulation on the Method for Determining the Customs Value of 
goods and products brought into the territory of the Republic of Moldova (Official Gazette of the 
Republic of Moldova, 1996, No. 23-24, Article 192). 
PRIME MINISTER 
OF THE REPUBLIC OF MOLDOVA 
Vasile TARLEV 
Countersigned by:  Minister of Finance Zinaida Grecianîi 
Minister of Justice Ion Morei 
Deputy Minister of Economy Marian Lupu 
Chisinau, 14 May 2002.  
No. 600. 
  
 
  G/VAL/N/1/MDA/2 
 
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  Approved by the Decision of the Gove rnment of the Republic of Moldova 
No. 600 of 14 May 2002 
Regulation on the Method of Declaring the Customs Value of the goods brought into the territory of 
the Republic of Moldova 
I.  GENERAL PROVISIONS 
1.  The Regulation on the Meth od of Declaring of the Customs Value of Goods brought into the 
territory of the Republic of Moldova (hereinafter – Regulation ) shall be enforceable for all the 
persons that declare the goods brought into the na tional territory, except the goods and objects of 
personal use (according to the list legally established), transported just once to the national customs territory by the natural persons,  without payment of customs duties.   
2.  The Regulation is aimed to be applied by:  
a)  declarants – when determining and declarin g the customs value of the imported goods;  
b)  customs authorities – when checking the customs value of the imported goods as declared 
by the declarants.  
3.  In order to avoid the unjustified delay of goods, the customs authority shall carry out the 
procedure of checking the customs value of goods as quickly as possible. Where during the customs clearance of goods it was impossible to make a final decision regarding the acceptance of 
the custom value, stated by the declarant, or re garding its justified rectification, the respective 
customs authority shall make the decision of conditional release of goods.  In such cases,  the conditional release of goods means that the goods in question are released under the conditional (provisional) determination  of customs value, and the procedure for establishing the final customs 
value is postponed (after the release of goods) for a certain period of time, provided that the 
declarant submits all the necessary additional data.  At the same time, the use of conditionally released goods shall be allowed under the announced customs procedure.   
4.  In accordance with the valuation methods laid down in Article 10 of the Law on Customs 
Tariff, the declarant shall determine the customs value of the imported goods.    
The customs authority, which performs the custom s clearance of imported goods, shall check the 
correctness of customs value determined by the decl arant (paragraph 1 of Article 8 of the Law on 
Customs Tariff), including the correctness of the method applied by the declarant for determining the customs value and its application (paragraph 2 of Article 8 of the Law on Customs Tariff), the 
integrity (completeness) of documents (mandatory  and additional), submitted by the declarant 
and their compliance with the set requirements. Where the data proving the correctness of the 
declared customs value is missing or there are grounds to consider that the data presented by the declarant is not accurate and/or sufficient, th e customs authority has the right to determine 
independently the customs value of goods, by appl ying in sequence the existing methods, under 
paragraph 3 of Article 8 of the Law on Customs Tariff.  
5.  With the view of declaring the customs va lue of the imported goods, the forms of the 
declaration of customs value DVV-1 and DVV-2 shall be used (specified in the Annex to the present 
Regulation).  
6. The form DVV-1 shall be used to declare the customs value of goods, determined on the basis 
of method 1 "The method of valuation on the basi s of the transaction value of the goods or on the 
basis of the price actually paid or payable".  
A.  Method 1 - "The method of valuation on the basis of the transaction value of goods or on the 
basis of the price actually paid or payable" – shall be applied in accordance with the provisions of 
Article 11 of the Law on Customs Tariff for determining the customs value of the imported goods in 
accordance with buyer-seller transactions of external trade, on the value basis (when the settlements for the goods purchased are made via pecuniary payments).  G/VAL/N/1/MDA/2 
 
- 21 - 
 
  In order to simplify and unify customs valuation, method 1 shall be used for determining the 
customs value of the imported goods in accordance with conditional value transactions (transaction without the actual transfer of money).  To this kind of transactions may be refer different exchange transactions (operations of exchanging goods), for example, barter and 
compensation instalments, instalments to guarantee's account and free of charge deliveries of 
goods in the form of donations, in the case when  in the respective documents (contracts, invoice, 
export customs declaration) is stipulated  the valuation of each of delivered goods within this type 
of operation (under the condition of fulfilling the general requirements for the application of 
method No. 1).  
7.  The DVV-2 form is recommended for declaring the customs value in accordance with one of 
the methods 2-6 (method 2 "the method for determining the customs value on the basis of the 
transaction value of identical goods", method 3 "the method for determining the customs value on 
the basis of the transaction value of similar goods", method 4 "the method for determining the customs value on the basis of the unit price of goods", method 5 "method for determining the 
customs value on the basis of computed value of goods", method 6 "the fall-back method"), in the 
manner prescribed in Articles 12 to17 of the Law on Customs Tariff.  
8.  In accordance with paragraph 1, letter a) of Article 11 of the Law on Customs Tariff, the 
customs value of the imported goods shall include the expenses regarding the delivery of goods to 
the place of entry into the customs terri tory of the Republic of Moldova.  
With the view of determining the customs value, the "place of entry" means:  
a)  for air traffic  freight - the airport of destination or the first airport on the territory of the 
Republic of Moldova, where the plane whic h transported goods landed and where the 
unloading takes place;  
b)  for the cargo transported by other means of  transport – the point of crossing the customs 
border of the Republic of Moldova within the pursued itinerary;  
c)  for the goods delivered by post - the point of international postal exchange.  
In this context, the customs value of imported  goods and the exchange rate of international 
currencies are established on the date of acceptance of the customs declaration.  
9.  Where during the customs clearance and chec k of data the declaration of the customs value 
of goods, presented by the de clarant to the customs authority, are found discrepancies or 
mistakes in the determination of the customs value, all the corrections in the declaration of 
customs value and in the customs declaration shall be made according to Article 19 of the present 
Regulation.  
Where it is established that the declared customs value does not correspond to the real value of 
goods on the date of acceptance of the customs de claration due to quantitative and/or qualitative 
discrepancies in goods compared to the contractual conditions specified by the declarant, the customs authority is entitled to rectify the customs value.  
Where during the customs clearance is ascertained the non-correspondence of the data regarding 
the quantity and/or quality of goods, specified by  the declarant (in accordance with the submitted 
and real documents, revealed by the customs authority in the process of the control of goods), these discrepancies shall be recorded in the prescribed manner.  However, in the declaration of the 
customs value of goods the initial value shall be written.  The recalculation of the customs value, 
the lodging of data specified in the customs declarations (in accordance with the rules set out in paragraph 19 of the present Regulation), also the specifications on the calculation regarding the 
payment of import duties shall be performed upon  a written request of the declarant, after the 
declarant settles the claims with the person responsible for the above-mentioned qualitative or quantitative discrepancies of delivered goods (seller, carrier or insurance agent).  
If the loss or deterioration of goods took place befo re the date of declaration of the customs value, 
then the initial invoice price may be rectified at the extent of the corresponding amounts of damaged or lost goods, but only after the decl arant presents in the manner established by the 
customs authority the respective documents confirming the fact of deterioration (loss), settlement 
of claims in relation to the loss or deterioration of goods with the person responsible for their G/VAL/N/1/MDA/2 
 
- 22 - 
 
  integrity (seller, carrier or insurance agent) and other claims (customs document for the additional 
delivery of goods, issuance of a new invoice instead of the previous invoice, confirmation of the payment via bank documents, etc.)  
II.  PROCEDURE FOR DECLARING THE CUSTOMS VALUE OF THE IMPORTED GOODS 
10.  The declarant shall declare to the cust oms authority the customs value of the goods 
imported to the territory of the Republic of Moldova by filing out the forms DVV-1 and DVV-2, 
except the following cases: 
- the customs value of the imported goods within one transaction does not exceed the 
equivalent of 300 EUR; 
- the goods are imported by natural persons; - the goods are placed under certain customs destinations exempted from the payment of 
customs duties, except customs procedures fee; 
- when the simplified clearance procedure is used.  
Where there is a request of placement of the im ported goods under certain customs procedures, 
according to which the respective goods are not subject to payment of import customs duties 
(except customs procedures fee), the customs va lue of these goods shall be declared in the 
customs declaration.  In the event where the cu stoms authority has grounded doubts regarding 
the declared value, it may ask the declarant to fi ll out a declaration of the customs value for the 
goods in question.  
The declaration of the customs value of goods is a customs document.  The declarant is responsible for all the data specified in the declaration of the customs value of 
goods and the submitted documents in accordance with the legislation in force.  
11.  The declaration of the customs value of good s shall be submitted to the respective customs 
authority in the prescribed manner together with the customs declaration and other documents 
necessary for customs purposes.  
12.  The declarant has the right to appeal agai nst the decision made by the customs authority 
regarding the customs value of goods in accordance with paragraph 4 Article 7 of the Law on 
Customs Tariff.   
13.  On the basis of paragraph 2 of Article 7 of the above-mentioned Law, with the view of 
confirming the data on the stated customs value and additional data referring to it, upon the request of the customs authority, the declarant must submit the following documents:  
a)  the statutory documents of the person that imported the goods to the territory of the 
Republic of Moldova  (the charter and the statutory agreement, the certificate attributing the fiscal code and the certificate of registration – in copies);  
b)  the commercial contract signed with the seller of the respective goods and additional 
attachments to the contract, the commercial correspondence held with him for the purposes of the concluding the contract;  
c)  the invoice and bank documents  (if the invoice is paid) or the pro forma invoice  (for 
conditional value transactions) and other documents and/or accounting documents that confirm the value of goods;  
d)  transport documents;  
e)  the insurance contract for the goods and the insurance policy, where the case may be;  
f)  consignment note  or authenticated calculation of transportation costs;   
g)  customs declaration of the country of exportation (if there is such);  
h)  packing lists;  
i)  licence for the imported goods, whose importation is allowed on the basis of licenses;  j)  certificate of origin of goods, certificate of quality, conformity, etc.  
14.  In the event where for the confirmation of the stated customs value the documents specified 
in paragraph 13 of the present Regulation are in sufficient, the declarant must summit, upon the 
request of the customs authority, additional necessa ry information.  In order to collect additional G/VAL/N/1/MDA/2 
 
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  information, the customs authority is entitled  to request from the declarant the following 
documents:  
a)  contracts with third persons regarding the transaction;  
b)  bills for payments   to third persons to seller's benefit;  
c)  bills for commission and brokerage services referring to the transaction with the goods being 
valued;  
d)  accounting documents;  
e)  licence or copyright agreements;  
f)  licenses for exportation (importation);  g)  deposit receipts;  h)  delivery orders;  
i)  catalogues, specifications, price lists of manufacturing companies;  
j)  manufacturing company's calculation of the costs of the goods being valued (if the company 
agrees to present it to the buyer);  
k)  other documents and information which could justify the declared value.  
15.  In order to use the documents listed in pa ragraphs 13 and 14 of the present Regulation as 
documents confirming the customs value of goods, they shall comprise:  
a)  the detailed requisites of the seller and buyer;  
b)  delivery conditions;  c)  the list of goods comprising the price for each unit and the total value of goods;  d)  necessary signatures and stamps;  
e)  legally established requisites of each contract;  
f)  where are discounts under the conditions of the contract, they shall be specified in the 
contract and in the invoice, the terms for granting them shall be specified.  
In addition to those, in the contract and/or in the attachments to it, which represent its integral 
parts, it is necessary to specify the following:  
a)  the nature of transaction (either it is a buyer-seller transaction, a contract of consignment 
(for the loan of goods), un contract of commission, rent, etc.);  
b)  the terms of goods' delivery;  c)  the assortment of goods;  d)  the amount (quantity) of the imported goods;  
e)  the price per one unit (in the contract cu rrency) and the total value of the contract;  
f)  the requirements regarding the quality of goods;  g)  the procedure of appeal when the quantity an d quality of goods do not comply with contract 
requirements;  
h)  the manner and place of disputes settlement between the seller and buyer (arbitration 
conditions);  
i)  conditions and terms of payment.  
16.  For the purpose of customs valuation of goods and verification of their customs value as 
declared by the declarant, may be used both th e information presented by the declarant and the 
information held by the customs authority.   
The information must be accurate, complete and should confirm the declared customs value.  
A.  The declarant may dispose of the informatio n on the customs value of previously imported 
identical or similar goods, or on their domestic market price, or of the calculations or 
manufacture's price-list, which the customs office involved in the customs clearance does not 
possess.  This information may be used in the event when for their confirmation the respective documents are submitted, as for example: commercial, customs and payment documents; 
invoices; consignment notes, etc. referring to transactions with identical or similar goods.  
B.  The customs office involved in the customs clearance of goods may dispose of the 
information which the declarant does not have, including the reference prices of the goods in external trade operations and the data on previous ly cleared identical or similar goods.  At the 
same time, the customs authority may present to the declarant the information that is in its G/VAL/N/1/MDA/2 
 
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  possession regarding the average contractual prices or the customs value of a certain transaction, 
in a depersonalized way, ensuring confidentiality of data (thus avoiding specifying the data regarding the seller, buyer, declarant and other data  which could allow identifying the transaction).  
17.  The declarant shall fill out all the boxes of  the declaration of the customs value of goods 
(forms DVV-1 or DVV-2) in the manner established by the Customs Service, with the exception of 
the fields for customs authority's remarks.  
18. In the event where the declarant has filled ou t correctly the declaration of the customs value 
of goods, has chosen and applied correctly the me thod of determination of the customs value and 
the declared data is confirmed by the documents in accordance with the set requirements, the employee who verified the declaration of the cu stoms value of goods shall write in the field 
"Remarks of the Customs House" (on all the pages of the declaration) "CV accepted", 
authenticating it by his signat ure and personal numbered stamp. 
19.  The customs employee, who verifies and lo dges the declaration of the customs value of 
goods, shall not write in the fields filled out by  the declarant, on his own initiative or upon 
assignment or request of the declarant, any data on the declared customs value nor change, add 
or make corrections in these fields.  
After receiving the documents for clearance, all the corrections made by the customs authority 
regarding the customs value stated by the declarant shall be considered as customs valuation of 
goods and can be appealed in accordance with Article 7 paragraph (4) of the Law on Customs Tariff.  
In the event where on the date of lodging the customs declaration, the documents submitted for 
confirmation of the customs value as stated by the declarant are not sufficient at the time of 
clearance, it is recommended, in accordance with Article 7 paragraph (2) of the Law on Customs Tariff to submit a request in writing for presenting confirmative documents within the period set 
out in the Customs Code.   One exemplar of the request shall be submitted to the declarant and 
the second exemplar shall be attached to the cu stoms declaration.  For the purpose of accepting 
the customs value, the requested documents are to be submitted by the declarant in original or 
authenticated.   
In the event where it is decided to amend the cu stoms value stated by the declarant (including 
after the submission of additional requested do cuments), the changes in the customs value of 
goods shall be reflected either in the declaration of customs value or in the special fields "Remarks 
of the Customs House (post)" of the form or on  its reverse under the title "Remarks of the 
Customs House (post)" and the inspection act shall specify the fact that it has been changed.   
The customs employee shall write the date and authenticate all his/her remarks with his/her 
personal signature and numbered stamp.  
On the basis of the corrections made by the customs employee, the declarant shall amend the 
data in the fields of the declaration of customs value and shall authenticate with the signature and 
stamp, indicating the date of amendment.  
In the event where it is necessary to make many corrections and/or to change the method of 
valuation, a new form of the declaration of the custom s can be filled out.  In this case, on the first 
exemplar of the declaration of customs value shall be written "recalculated CV, a new form has 
been filled out", and on the template with the corrected customs value shall be written "rectified 
CV", authenticated with the personal signature an d stamp of the customs em ployee, indicating the 
date of rectification.  Both forms shall be kept together with the customs declaration at the 
customs house (post). 
In the event where the declarant agrees with th e rectifications of the customs authority, the 
declarant shall fill out box 10 (b) under general terms.  
In the event of a disagreement, the declarant has the right not to change the declaration of the 
customs value or not to fill out box 10 (b) and in accordance with Article 8 paragraph (6) of the G/VAL/N/1/MDA/2 
 
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  Law on Customs Tariff has the right to request in writing the customs authority an explanation 
regarding the reasons for declining the customs value.   
The request of the declarant to the customs authority referring to the disagreement with the 
customs valuation of the goods or denial of the decision made by the customs authority does not 
exempt the declarant from changing the customs declaration and paying import customs duties 
recalculated from the value of the amended customs value.   
In the event where the declarant does not pay the re calculated import duties, within the time limit 
set in Article 199 of the Customs Code, he/she is held liable in accordance with the legislation in 
force.   
20.  The deferment of final determination of th e customs value shall take place in accordance 
with the provisions of Article 7 paragraph (3) of the Law on Customs Tariff. 
21.  The declarant shall collect and submit to the customs house the relevant documents 
confirming the customs value within the time limit set out by the Customs Department (which shall not exceed 60 days).  
After the declarant has submitted of all the docu ments necessary to determine and/or confirm the 
customs value of goods, the rectification of th e customs value and of the respective import 
customs duties shall take place, including the re imbursement of the amounts collected redundantly 
or those collected in minus.  
22.  Where the declarant does not submit the re levant documents for the determination of the 
customs value within the set time limit, the import customs duties shall not be reimbursed.   
Note:  
1.  At the rectification of the customs value for the imported goods and of the import duties, all 
the calculations shall be done in accordance with the legislation in force on the date of acceptance of the customs declaration.  
2.  Should the declarant not be able to confirm documentarily the customs value declared by 
him/her, the customs authority shall be entitled  to determine the customs value by applying 
the valuation method in sequence.   
23.  Where the goods are placed under suspensive customs procedures and in free economic 
zones, the customs value of the respective goods, at the moment of their discharge through placement under another customs destination, shall not be less than the customs value of the goods declared within the initial customs procedure.  This provision does not apply to the goods 
placed under the customs procedure of temporary admission, purchased on the basis of a leasing 
contract.  In this case, the basis for calculation shall be the residual value of goods, but not less than 70% of the entry value of the respective goods into leasing in the case of financial leasing 
and respectively the value of ownership transfer in  the case of operational leasing as agreed by 
the parties.  G/VAL/N/1/MDA/2 
 
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  Annex 
To the Regulation on Declaring the Customs Value 
of goods brought into the territory of the Republic of Moldova 
Form DVV-1  
Method 1  
CUSTOMS DEPARTMENT OF THE REPUBLIC OF MOLDOVA 
DECLARATION OF THE CUSTOMS VALUE OF GOODS 
1.  The Seller  Remarks of the Customs House  
2(a).  The Buyer 
2(b). The Declarant 
Assuming responsibility.  
The person who signs and submits the present declaration:  •  is liable for the correctness of the particulars written herewith and for 
the authenticity of all the documents submitted for the purpose of 
determining the customs value of g oods imported by him/her to the 
national customs territory;  
• undertakes to provide all the information and additional documents 
necessary for determining the customs value of goods. 3.  Terms of delivery 
4.  Number and date of the 
invoice 
5. Number and date of the 
contract 
6.  Number and date of the customs decision referring to fields 7-9  
________________ 
Mark with "X" the necessary box 
7(a). Are the buyer and seller related to each other?* yes 
 no 
 
 
7(b). Did the relation between the buyer and seller influence the price of the 
imported goods? yes 
 no 
 
 
8(a).  Are there any restrictions for the buyer with regard to the use of goods 
other than those: 
–  required by the legislation of the Republic of Moldova?  
–  that limit the geographical area in which the goods can be resold? –  which do not substantially affect the value of the goods? yes 
 
 no 
 
 
8(b).  Are there certain conditions which influence the price of goods and 
which cannot be determined?  If yes, specify the nature of restrictions or conditions, where necessary.  If the conditions can be determined quantitatively, fill out field 11(b). yes 
 
 no 
 
 
9(a). Are there any expenses envisaged for licensing or other applicable 
expenses paid by the buyer directly or indirectly to the seller, this 
being a condition to sell the goods?  yes 
  no 
 
 
9(b).  Are there any clauses according to which the quota obtained, as a 
result of the reselling, transfer or subsequent use of the imported goods, is to be reimbursed to the buyer?  In the case of any affirmative answer, mention the conditions and specify the amount in fields 15 and 16. yes 
 
 no 
 
 G/VAL/N/1/MDA/2 
 
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  *) Persons shall be deemed to be related if:  
•  they are part of the division or administration council of the other 
company;  
•  are legally recognized as associates;  •  they are employer and employee;  
•  one of them owns, controls or ho lds indirectly 5% or more of the 
outstanding voting stock or shares of both of them;  
•  one of them directly or in directly controls the other;  
•  both of them are directly or indi rectly controlled by a third person;  
•  together they directly or indirectly control a third person;  •  they are the members of the same family. 10(a). Number of additional pages 
attached to the declaration 
10(b). Place of lodging the 
declaration  
Date:  Family name and initials of the 
person who lodged the declaration 
_____________________ 
Signature and stamp of the 
declarant  
_____________________ 
  G/VAL/N/1/MDA/2 
 
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  Template DVV-1 
Page no._____ 
Remarks of the Customs House  No. of 
goods No. of 
goods No. of 
goods 
   
Tariff 
code Tariff 
code Tariff 
code 
    
A. Basis of 
calculation 11(a) The price of transaction in contract's currency (the price 
actually paid or payable to the seller)       
The price of transaction, in lei 
Currency code 
Exchange rate on the given day 
11(b) Indirect payments, in lei (see 8b) 
12. Total "A", in lei       
B. Particulars to 
be added to the price 
actually paid or 
payable (in lei) 13. Costs incurred for the buyer:  
a)  commissions and other factoring services (except the 
buying commissions)  
b)  packaging, cases and containers     
14. The value of the goods and services supplied by the buyer 
free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, in 
instalments of the following elements:  
a)  raw materials, materials, semi-finished goods, spare parts;  
b)  tools and other similar objects;  c)  materials used for the production of goods  d)  engineering, deve lopment, artwork, design work, technical 
plans and sketches undertaken abroad for the production of goods,     
15.  Royalties, licence fees and other charges to be paid by the 
buyer for using intellectual property rights (paragraph 9)     
16.  A part from buyer's profit from any reselling, transfer or use 
of goods valued in RM deemed for the seller     
17. Charges for the delivery of goods until 
_____________________________________________ 
(place of destination) 
Including for:  a)  transportation costs  
b)  expenses for loading, unloading and processing  c) insurance costs     
18. Total "B"     G/VAL/N/1/MDA/2 
 
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  C. Particulars 
which are deducted from the price actually paid or 
payable (in lei) 19.  Charges for construction works, erection, assembly, 
technical assistance undertaken after importation     
20.  The cost of transport after importation       
21.  Duties and taxes of the country of importation       
22.  Total " С"       
23.  The customs value of goods   
a) declared in lei  
b) declared in USA dollars      
D.  If the amount is paid in foreign currenc y, specify herewith the amount in foreign 
currency and the exchange rate on the given day, reported for each element of the value and each item  Signature and stamp of 
the declarant 
No. of heading from B and C compartments Currency code Amount Exchange rate 
  G/VAL/N/1/MDA/2 
 
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  Form DVV-2 
Methods 2,3,4,5,6  
CUSTOMS DEPARTMENT OF THE REPUBLIC OF MOLDOVA 
DECLARATION OF THE CUSTOMS VALUE OF GOODS 
1. Seller  Remarks of the customs house  
2(a). Buyer 
2(b). Declarant 
Assuming responsibility.  
The person who signs and submits the present declaration:  •  is liable for the correctness of the particulars written herewith 
and for the authenticity of all the documents submitted for 
the purpose of determining the customs value of goods 
imported by him/her to the national customs territory;  
•  undertakes to provide all the information and additional 
documents necessary for determining the customs value of goods. 3. The terms of delivery 
4. Number and date of the invoice or 
another documents on the basis of which the goods are delivered  
5.  The number and the date of customs decisions with regard to fields 7-9 
6.  The customs value of goods shall be determined in 
accordance with the following methods:   
________________ 
Mark with "X" the necessary box 
a)  on the basis of the transaction value of identical goods 
(method 2);   
  
  
b)  on the basis of the transaction value of similar goods 
(method 3);   
  
  
c)  on the basis of the unit price of goods (method 4);   
  
  
d)  on the basis of the computed value (method 5);   
  
  
e)  through the fall-back method (method 6).   
  
  
7.  Reason the method chosen and give the reason for declining the previous methods. 
8.  Specify the sources of information used to re ason the method for determining the customs value  
9.  Number of additional pages, attached to the form DVV-2 10. Position of the person who signed the 
declaration:  
Surname, given name, patronymic _____________________ Тel.__________________ 
 G/VAL/N/1/MDA/2 
 
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  Form DVV-2 
Page no._____ 
 Remarks of the Customs House  No. of 
goods No. of 
goods No. of 
goods 
   
Tariff 
code Tariff 
code Tariff 
code 
    
Calculation of the customs value    
A.  Basis of 
calculation no.  
and the date of the respective decision of the Customs House no.__ 11(a). The price of transaction of identical/similar goods  
a)  in the currency of the contract (for methods 2,3,6)  
b)  in lei    
11(b).  The price of one unit on the basis of which the goods 
being valued, the identical or similar goods were sold 
on the territory of the Republic of Moldova in the 
biggest consignments to the person that is not any more related to the seller (in lei) (for methods 4 and 6)    
11(c). The computed value of the imported goods, 
determined via summing up the value of all elements 
(in lei)  (for methods 5 and 6)    
B.  Corrections to 
the price (+,-)  lei  12.  Rectification based on the consignment quantity (+, -)    
13.  Rectification base on the commercial conditions (+, -)       
14.  The total amount of rectifications (+, -) lei       
15.  Transaction price (value) on the basis of registered 
rectifications (11a ± 14)       
C.  Additional 
calculations (+)  
and deductions  (-)  lei  16.  Transportation costs (+)    
17.  Costs for unloading, loading and handling of goods (+)    
18.  Insurance cost (+)    
19. Commission charges and other charges for 
intermediation related to importation into the country (+)    
20.  Profit, commercial and commission additions, related to 
domestic trade (-)    
21.  Cost of additional processing and finishing of the 
imported goods (-)    
22.  Customs taxes, duties and other internal payments (-)    
23.  Other charges and paymen ts related to the domestic 
sale of goods (-)    
24.  Total " С"    G/VAL/N/1/MDA/2 
 
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  25.  Customs value of goods (15+24):  
a)  declared in lei  
b)  declared in USA dollars.       
 Signature and stamp of the declarant 
  
 
 
__________