Why a Moldovan company shall pay import duties for non-originating raw materials imported from one of the EU Member States when similar duties have been already collected in the EU? What's the solution to avoid double taxation?

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).