All goods crossing the customs border via the IPC (international postal consignments) are subjected to customs control, with the exceptions provided by law. Goods crossing the customs border through the IPC are under customs supervision, according to the legislation in force.
International postal consignments are subject to customs control, which implies checking of data in the customs declaration or other documents, based on which customs clearance, customs inspection and other forms of customs control are performed, according to the legislation of the Republic of Moldova.
Pursuant to para. (3), Article 201 of the Customs Code, the customs authority is entitled to perform the control of goods sent by international mail, in the absence of the declarant, other holders of rights over the goods and vehicles, as well as their representatives.
The customs control of the international parcels is performed pursuant to chapter V, section 28 of the Customs Code of the Republic of Moldova.
The customs control of the international postal consignments is carried out in the customs control areas of the postal centres, by the customs official, in the presence of the postal operator.
Import by individuals:
- Pursuant to Article 5, letter d) of the Law no. 1569 of 20.12.2002 "On the import and export of goods to/from the Republic of Moldova by individuals", individuals are entitled to receive, through international postal consignments, free of import duties, goods, provided that their customs value does not exceed EUR 300 for postal items carried by land or EUR 430 for postal items carried by air or sea and they are not intended for commercial or production purposes. If the customs value of the goods exceeds the limit of 300 euro or 430 euro, the import duties will be calculated based on the customs value of goods, and the above mentioned non-taxable limit does not reduce their taxable value.
- by derogation from letter d), to receive, within commercial transactions (B2C - from business to consumer), by means of international postal consignments, free of import duties, goods that are not commercial in their nature, do not exceed the quantity limits established by law and whose intrinsic value does not exceed the amount of 200 euro per shipment. Non-commercial goods are goods which, cumulatively, are of an occasional nature, are intended exclusively for the personal use of the consignee or his/her family and which, by their nature or quantity, are not intended for commercial or production activity. If the goods are of a commercial nature, exceed the quantitative limits laid down by law or their intrinsic value exceeds the non-taxable limit of EUR 200, import duties shall be calculated based on the customs value of goods and the non-taxable limit shall not reduce their taxable value.
- Packages with goods to which duty reliefs apply and which are not subjected to customs clearance procedure, are released for free circulation without completing any special document. However, the customs officer from the respective customs sector shall apply the personal stamp on the accompanying documents of the package.
- Packages of goods for which import duties are to be paid are subject to the customs clearance procedure.
Export by individuals:
Pursuant to Article 6 of the Law no. 1569 of 20.12.2002 "On the import and export of goods to/from the Republic of Moldova by individuals", individuals are entitled to take the following goods out of the territory of the Republic of Moldova:
- goods, irrespective of their value (including those sent as international postal consignments or unaccompanied baggage), without payment of any export duties, provided that they are declared according to relevant regulations and are not intended for commercial or production activity;
- goods (including those sent as international postal consignments or unaccompanied baggage) intended for commercial or production activity, the customs value of which does not exceed the amount of 100,000 euro, provided that economic policy measures are observed, with payment of export duties and declaration of goods as laid down in relevant regulations
Laws and regulations
- Customs Code, No. 1149-XIV of 20/07/2000.
- Government Decision no.1140 of 02/11/2005
- Universal Postal Convention and its Final Protocol
- Law no. 1569 of 20/12/2002 on the procedure of import and export of goods to/from the Republic of Moldova by individuals
