FAQ - Frequently asked questions

Customs procedures
Rules of origin

The DCFTA rules of origin (Protocol II and its further amendment for its alignment to PEM rules of origin) introduce some new elements in EU-MD preferential trade which are not found under ATP, such as:

  • Prohibition of no-drawback of, or exemption from, customs duties;
  • Possibility for granting approved exporters status to MD economic operators (under ATP such status was foreseen only for EU exporters)
  • Possibility for diagonal cumulation with other countries of the PEM zone with which the EU and Moldova have free trade agreements with identical rules of origin 
  • Possibility for Moldovan customs to request from EU Member States customs authorities to carry out subsequent verification of proofs of origin issued in the EU
Rules of origin
The EU-MD DCFTA, including Protocol II, is provisionally applied since 1 September 2014. However, in parallel, until 31 December 2015, the EU Autonomous Trade Preferences (ATP) towards Moldova continued to apply. During that period Moldovan operators had the choice of exporting products to the EU using one of the two preferential regimes, applying either the provisions of the Protocol II of the AA MD-EU DCFTA or the EU rules of origin for ATP purposes laid down in Regulation 2454/93. Thereby, if choosing the preferential regime under ATP, the import duties for non-originating materials imported to Moldova for production purposes for subsequent preferential exports to the EU were not paid, as the EU ATP rules of origin do not have a no-drawback condition. As from 1 January 2016 the DCFTA became the only available preferential regime, requiring the mandatory application of no-drawback rule in Moldova, as prescribed by Protocol II. According to the provision regulating the rule the obligation for payment of duties arises when the proof of origin is issued (from 1 January 2016 onward), not when the non-originating materials have been imported (until 31 December 2015). Therefore such duties are payable, i.e. repayment of duties is not allowed.
Rules of origin
The rule set by Protocol II of EU – MD DCFTA prescribes that duties are to be paid in the exporting country as if the products obtained from the non-originating materials are retained for home use. It does not take into account whether duties for the non-originating materials have been paid in the EU Member State supplying these materials for processing and subsequent import of the final product in the EU. Thereby, if MD economic operator imports from the EU the raw material that was previously released into free circulation in the EU, the double payment (in the EU and in Moldova) of duties for this raw material could not be avoided. A possible solution for avoiding the double payment is whether the object of the transaction makes the goods which are not released into free circulation to EU, but are placed there under a suspensive regime (e.g. customs warehousing, free zone, etc).
Rules of origin

The customs territory of the EU is a single territory (comprising the EU MS’ territories). In general, for origin purposes the EU is considered as a whole, one unit, therefore any MS can be considered as the exporting country and in some cases this MS might differ from the one in which the exporter is established and keeps all evidence concerning the origin of the goods. 

For certification of the preferential origin, the exporter (including the approved one) is the person able to determine and certify the origin (on the basis of the relevant documentation, including the supplier's declarations), to answer the subsequent verifications and to engage her/his responsibility on the correctness of her/his declarations concerning origin. The exporter, as a declarant or as an economic operator having goods declared on her/his behalf in view of the exportation is not necessarily the same person.

PEM rules of origin do not contain any definition of “exporter”. EU understanding of the term for the purpose of preferential origin can be illustrated by the definition in the EU Regulation 2015/2446 (Union Customs Code Delegated Act), Art. 37 (20) – person who is exporting the goods, whether or not she/he is the manufacturer and whether or not he himself carries out the export formalities.   

Rules of origin

According to the strict rules of PEM Convention, to which Moldova is a signatory country since 1 September 2015, the endorsement “issued retrospectively“ shall be made in English language. The aim of this rule is to simplify and facilitate the trade activities by avoiding the use of various linguistic versions, which might confuse the importing country.

The option of not rejecting such certificates based on the flexibility provided by the provision on dealing with discrepancies and formal errors can also be considered by MDCS from the perspective of overall impact on preferential trade and trade facilitation.

Rules of origin
The “approved exporter” status empowers the economic operator to declare (self-certify) the preferential origin of the goods, which s/he is exporting, by including a special text (origin declaration) in the invoice or in other commercial document. There is no value limit of the goods s/he can export under this form of certification of origin. S/He does not have to apply to customs for a EUR.1 certificate at each export. The benefits can be outlined as follows: facilitation of export operations by saving time and costs (in Moldova there is a fee for the issuance of EUR.1 6 (euro each); raising of respect/appreciation by counterparts in the importing country, as s/he will be perceived as a reliable partner; raising of competence in the area of origin, as s/he is required to possess, maintain and update knowledge and understanding on rules of origin.
Rules of origin
Yes, however in the invoice the EU originating goods should be clearly indicated, e.g. by marking the respective items, or by mentioning the origin of the goods in a special column for the purpose. Besides, the text of the invoice declaration should explicitly mention the preferential origin. In case the invoice contains goods of different preferential origin, all of them should be mentioned.
Rules of origin

Still not, as currently not all conditions are fulfilled (e.g. notice indicating the fulfilment of the necessary requirement to apply cumulation still not published in EU Official Journal). Bearing also in mind that the FTA between Moldova and Turkey unilaterally provides for cumulation with the EU, at export to the EU the cumulation with Turkey is not allowed. Neither can preferences be granted for Turkish goods imported from the EU with a proof of origin issued in the EU. While at export to Turkey the cumulation with the EU is possible e.g.to use EU materials. The last case would be the application of the cumulation provided for in the Moldova-Turkey FTA, not the PEM cumulation, which is still not applicable.

Rules of origin

The goods permitted for export under the approved exporter status are fixed in the authorisation issued by MDCS. The scope of goods covered by the authorisation depends on what the candidate for obtaining the status has applied for, i.e. how s/he has completed the application form. If the application did not contain information about the goods that are not produced by her/him, the authorisation would not cover such goods. Thus s/he does not have the right to export goods which s/he has not produced using the “approved exporter” status. In order to extend the scope of application of her/his authorisation s/he should submit an additional application mentioning this specific information.

Rules of origin

No, as there is no legal base for that. The EUR.1 certificates and other proofs of origin have relevance and are to be applied only within specific FTAs in force between the country of exportation and importation, as well as between the other countries in the PEM zone, which participated in the acquisition of the origin of the respective goods. For example, Moldova cannot issue EUR.1 certificate to Egypt for goods of Moldovan origin, or for goods of EU origin, even though in the second case there is a FTA between Egypt and the EU.

Rules of origin

Yes, the PEM rules of origin provide for such an option based on the provisions for diagonal cumulation (cases of retaining the origin). The proof of origin to be issued in Moldova should be based on the proof of origin for the goods in question issued in the partner country from where the goods have been previously imported in Moldova. It should be noted that in case a EUR.1 is issued at export from Moldova, it would be according to the normal procedure, not as a replacement certificate (intended for use in the importing country).

Rules of origin

The possibilities for obtaining originating materials will be extended to a wider area, which will facilitate the better utilization of the preferences in the Moldova-Ukraine FTA, as well as those under the FTAs that each of the countries has with other PEM partners with which cumulation is applicable. For example: Moldovan operators could use Ukrainian materials in the production of goods for export to the EU and EU materials for export to Ukraine.

It will be also possible to receive and send under preferential terms goods traded among these countries, as it will be allowed to issue proofs of origin for goods originating in any of the countries with which cumulation is applicable.

The proof of origin could be issued for example: at exportation of EU goods to Ukraine, or Ukrainian goods to the EU, as well as to receive EU goods from Ukraine or Ukrainian goods from the EU. In short, the conditions for trade involving Moldova, Ukraine and the EU will be as the one currently existing among Moldova, the EU and the CEFTA countries. They could be further extended upon conclusion of new FTAs and/or adoption of PEM rules of origin in preferential trade involving other parties of PEM Convention.

Rules of origin

The use of EUR.1 certificate between Ukraine and Moldova will be possible when the legal base for this is created, for example by adoption in the free trade agreement (FTA) between both countries of the rules of origin in the Pan-Euro-Mediterranean (PEM) Convention. The introduction of PEM rules of origin in the bilateral agreement would also link the FTAs which Moldova and Ukraine have with other countries of the PEM zone, such as the EU. The same is also valid in respect of preferential trade with Georgia, which has recently joined the PEM Convention.

As the matter involves an amendment of international agreements, which takes time, the use of EUR.1 in trade between Moldova and Ukraine cannot be expected in the near future. At present, preferences cannot be granted neither for Ukrainian goods imported in Moldova, nor for Moldovan goods imported in Ukraine, on the bases of EUR.1 certificate issued in either of the two countries, or in the EU.

It is also not possible to recognize EU preferential origin in bilateral trade between Moldova and Ukraine.

AEO

Statutul de exportator aprobat se referă la simplificarea procedurii de certificare a originii mărfurilor la export în UE și oferă acestor exportatori dreptul de auto certificare a originii prin întocmirea unei declarații pe factura fără a fi necesară obținerea certificatului de origine EUR1 . Această procedura simplificată se aplică indiferent de valoarea mărfurilor. 

AEO – sunt agenții economici (importatori, exportatori, transportatori etc) care corespund cerințelor de conformare la respectarea legislației vamale și beneficiază de mai multe simplificări și facilitări la vămuire. (detalii vedeți mai sus).

AEO

La etapa preparatorie, agentul economic trebuie să completeze Chestionarul de autoevaluare de forma stabilită care se depune împreună cu cererea de solicitare a statutului AEO. Chestionarul este un document complex, și completarea acestuia necesită timp și implicarea mai multor angajați ai întreprinderii. Acest exercițiu este obligatoriu și totodată foarte util pentru compania, fiind permite autoevaluarea obiectivă privind corespunderea cerințelor AEO.

Cererea însoțită de chestionar și alte documente ce confirmă respectarea condițiilor statutului AEO sunt examinate de vama, timp de 2 luni. În această perioada de timp vama nu doar verifica acte prezentate, dar analizează riscurile și efectuează auditul companiei, care presupune vizita la sediul solicitantului și verificarea de facto a corespunderii cerințelor. Scopul auditului constă în principiu în cunoașterea procedurilor interne ale companiei și acoperă, în special, verificarea organizării interne, contabilității, logisticii, subdiviziunilor administrative, operaționale și organizatorice, în scopul de a elimina în fiecare din aceste zone toate acele elemente care sunt incompatibile cu acordarea și deținerea ulterioară a statutului AEO. În procesul de audit vama oferă consultații și recomandări privind conformarea cerințelor, ceea ce permite înlăturarea unor neajunsuri depistate. În acest sens trebuie de diferențiat auditul în scopul AEO de auditul post vămuire, care se efectuează, în vederea verificării respectării legislației vamale de către companiile identificate în baza analizei de risc.

Urmare concluziilor auditului AEO se eliberează Autorizația AEO, care se emite pe o perioada nelimitată. Cu toate acestea, vama monitorizează activitatea AEO, și în caz de nerespectare a condițiilor, autorizația poate fi suspendată sau retrasă.

AEO

Programul AEO (Authorised Economic Operator/Agent Economic Autorizat) se bazează pe parteneriatul autorităților vamale cu agenții economici care se conformează benevol reglementărilor vamale, asigură securitatea mărfurilor în traficul internațional și cooperează cu vama.

Cu referire la tipul statutului AEO; legislația oferă posibilitatea obținerii certificatului AEOC - pentru simplificări vamale sau AEOS - pentru simplificări vamale, securitate și siguranță. Totodată, poate fi solicitat concomitent pentru ambele tipuri de AEO concomitent.

Care sunt beneficiile Agenților Economici Autorizați AEO.

  • Reducerea numărului de controale – vama oferă AEO un punctaj de risc mult mai redus în comparație cu alți agenți economici.
  • Tratament prioritar la efectuarea controlului.
  • Traversarea frontierei în regim prioritar. Transportatorul mărfurilor ce aparțin AEO, sau în caz când însăși transportatorul deține statutul AEO, mijlocul de transport va traversa frontiera utilizând o banda specială dedicată AEO.
  • Prelungirea termenului de plată a obligației vamale - AEO pot achita obligație vamală deja după vămuire, în termen de 30 de zile calendaristice de la validarea declarației vamale. În acest caz, vama solicită constituirea unei garanții în cuantum deplin al obligației vamale.
  • Reducerea setului de date necesare vămuirii. Actualmente această simplificare se aplică la declararea valorii în vamă și scutește AEO de obligativitatea întocmirii și prezentării declaraţiei pentru valoarea în vamă (formular D.V.1). 
  • Facilitarea accesului la proceduri simplificate de vămuire. Deținătorul statutului AEOC și AEOF poate utiliza procedura de vămuire la domiciliu în baza autorizației AEO, fără a fi necesară o altă autorizare. Posibilitatea de a alege locul efectuării controlului. AEO poate solicita efectuarea controlului vamal în alte locuri decât locul de aflare a postului vamal.   
  • Dreptul de a utiliza logo AEO.
  • Autorizața AEO oferă și beneficii indirecte, cu impact pozitiv asupra imaginii companiei. Astfel, statutul  AEO denotă că compania este un partener de încredere atât în relații cu vamă cât și cu partenerii de afaceri dar și sporește fidelitatea clienților.
  • Investiţiile efectuate de operatori pentru îmbunătăţirea standardelor lor de securitate şi siguranţă pot produce efecte pozitive printre care: reducerea furturilor şi a pierderilor; mai puţine întârzieri în transporturi; un sistem de planificare îmbunătăţit; sporirea fidelităţii clienţilor; reducerea numărului de incidente de securitate şi siguranţă; reducerea costurilor controalelor pentru furnizori şi consolidarea cooperării; îmbunătăţirea securităţii şi a comunicării dintre partenerii implicaţi în lanţul logistic.