Legal framework:
1. Customs Code of the Republic of Moldova, no. 1149/2000
Post-release control is a form of customs control that consists of verifying the information contained in the customs declarations and accompanying documents, the existence and authenticity of the documents provided for the performance of a customs procedure, the review of accounts and documents in any form, including computerized, of the means of transport, of warehouses, respectively of the goods if they can still be identified.
Post-release control is a tool to verify compliance with customs legislation, to detect fraud and crime, in the current conditions of increased international trade and the need to reduce customs clearance formalities, by reviewing the management and organization, as well as the internal procedures/systems of the economic operator.
Post-release control is not only a tool to combat fraud, but also to prevent it, by guiding economic operators in order to reduce the possibility of infringements of customs legislation.
Post-release control is based on risk management, is carried out imperatively for customs purposes to ensure the correct application of legislation and to confirm the compliance of the declarant with such legislation and is carried out by customs authorities, according to the procedure established by the Government, by means of post-clearance audit or re-verification of customs declaration, for a period not exceeding the limitation period of 4 years.
The post-release control activity is organized and carried out on the basis of the annual control policy and annual control plans, which are drafted following the risk analysis surveys and approved by the management of the Customs Service, on the basis of unannounced controls and of customs declarations validated on the blue customs control corridor.
The post-release control activity through post-clearance audit or re-verification of customs declarations is exercised by the customs authority through the units of post-release control, as well as jointly with other units and/or control authorities depending on the risks involved.
The post-clearance audit is a form of post-release customs control that aims to verify compliance with the legislation in force by entities established in the Republic of Moldova at the time of moving the goods across the customs border of the Republic of Moldova and placing them under a customs-approved treatment. The persons directly or indirectly involved professionally in the operations subject to post-clearance audit, as well as the persons who hold relevant documents and data for professional reasons may be subject to post-clearance audit. The post-release customs control through post-clearance audit of the persons practicing entrepreneurial activity is registered, supervised and reported in accordance with the provisions of Law no. 131 of 8 June 2012 on state control over entrepreneurial activity.
The re-verification of the customs declaration is carried out at the office of the customs authority and is one of the forms of post-release control and consists of verifying, after the customs clearance was granted, the accuracy and completeness of the information provided in a customs declaration, as well as the existence and conformity of the attached supporting documents necessary for the placement of the goods in a customs-approved treatment, of other documents related to the verified operations which are held by the customs authority, other authorities with tax administration competence, or by other institutions and persons.
The blue corridor is the customs control corridor that allows the customs clearance to be granted without performing the documentary and physical control, by applying automatic validation of the customs declaration and selective post-release control by means of re-verifying the customs declaration. Thus, the blue corridor provides customs clearance immediately, similarly to the Green Corridor, with no customs official verifying the documents or inspecting the cargo at the time of processing the customs declaration. However, being selected on the blue corridor, the customs declaration is selectively directed to post-release control for its re-verification.
