When did the Protocol II of the DCFTA enter into force and why did companies have to pay import duties for non-originating goods after 1 January 2016 even if raw materials were imported before 31 December 2015? How is it possible to get these duties back?

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.