For imported goods, the value added tax is generally payable at the border before the goods can actually enter the country. Goods imported into Moldova, under agreements for technical or other assistance, are charged a zero rate of value-added tax. Other value-added tax exemptions and facilities exist as per the Tax Code and the Budget Law 2000. Items brought into the country for personal use are exempt from VAT, provided they fit the categories and are in quantities indicated in annex 9 of the Budget Law 2000. The portable computer can contain encrypted and other software for which no levies will be assessed.
Exceptions are materials which are detrimental to public morals.
Excise Taxes Excise taxes are stipulated in annex 5 of the Budget Law 2000. Excise taxes are charged on goods consumed in Moldova, both produced locally and imported. These goods can be imported without these stamps by individuals for personal use in the amounts established in the 2000 Budget Law. Excise stamps for imported goods are sold by the Customs Control Department. Gasoline and diesel oil, home electronics and automobiles are subject to excise taxes as well.