As a reminder, the draft was developed in accordance with the provisions of the legislation on the establishment of the Convergence Fund and amendments to regulatory acts on value-added tax and excise taxes.
According to the authors, this will ensure the uniform application of customs and tax legislation throughout Moldova and the gradual integration of the Transnistrian region into the national economic and legal space.
In foreign economic transactions carried out by entities in Transnistria, VAT and excise taxes will be applied in accordance with the provisions of the Tax Code, based on the tariff classification provided for by law.
These include caviar, alcohol, tobacco, natural gas—with the exception of that supplied by ASA “Moldovagaz” to LLC “Tiraspoltransgaz”—and electricity, except for that supplied to agents who have no tax relationship with Moldova’s budgetary system, perfumes, furs, and pearls; precious and semiprecious stones; precious metals; precious metal ores; base metals and products made from them; and vehicles.
Goods not included in this list may be cleared through customs without VAT or excise taxes if they remain in Transnistria.
Once the draft is approved, the Customs Service will designate the checkpoints and establish the procedures for customs clearance and supervision to ensure compliance with the new provisions.
