Customs duty topic - Alina Moldovan

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Lecture. Customs Duties 2012 1. General Overview of Customs Duties 2. Calculation Methods of the Customs Value of Goods 3. Calculation Procedures of the Customs Duties 4. Allowances on Customs Duties Composed based on Customs legislation of the Republic of Moldova http://www.customs.gov.md 1. Customs Code of the Republic of Moldova, nr. 1149-XIV, 20.07.2000 2. Tax code of the Republic of Moldova №1163-XIII, 24.04.1997 section III VAT and IV Excise 3. Law on state regulation of the foreign trade activity, nr. 1031-XIV, 8.06.2000 4. Law on customs service nr. 1150- XIV, 20.07.2000 5. Law of the RM on customs tariff, nr. 1380-XIII, 20.11.97 6. Law of the RM on antidumping, countervailing and safeguard measures, nr. 820-XIV, 17.02.2000 7. Law of the RM on state regulation of external trade activity nr. 1031- XVI, 08.06.2000 8. Law of the RM on free economic zones nr.440-XV, 27.07.2001 9. Law of the RM on licensing of some types of activities nr. 451-XV, 30.07.2001 10. Law of the RM on the import and export of goods to the territory of the Republic of Moldova by the natural persons nr.1569-XV, 20.12.2002Customs destinations Part 1. General Overview of Customs Duties According to the law on customs tarrifs, a cusoms duty is defined as the mandatory payment subtracted by the customs authorities for the entry of goods on the customs territory of the RM or for the removal of goods from its territory. The customs tarrif is a catalog, which includes the nomenclature of goods brought to and removed from the customs territory of the RM, as well as the customs duties’ rates imposed on such goods. There are the following types of customs duties: 1) Value added duties are calculated in percens from the customs value of the good. 2) Specific duties are calculated per unit in accordance with an established rate. 3) Combined duties combine the value added