For example, members of the organization oppose the Ministry of Finance’s proposal to increase fines by 25% in the event of a repeat violation. They believe the proposal fails to take into account the severity of the offense, the extent of the damage, and the circumstances of the case. AmCham proposes maintaining a case-by-case approach when imposing sanctions, eliminating automatic harsher penalties for technical violations, and clearly defining the concept of a “repeat customs violation.”
The organization’s members’ proposals are contained in a report on the draft amendments to the Customs Code, which are scheduled for next year as part of fiscal, tax, and customs policy. They have been submitted to the Ministry of Finance.
Clear and Predictable Operating Conditions Are Needed
AmCham generally supports the proposed reform but emphasizes that the implementation of European standards must be accompanied by clear rules tailored to Moldovan realities, ensuring clear and predictable operating conditions for businesses.
In this regard, the association proposes clarifying certain wording to prevent ambiguous interpretations by more precisely adapting specific provisions of EU legislation to Moldova’s legal system. It is also necessary to eliminate ambiguities in the regulation of the activities of residents of free economic zones.
The business community proposes revising certain mechanisms for holding parties accountable. Sanctions should be applied in proportion to the severity of the violation and its actual tax consequences, eliminating fines for technical or minor errors that did not cause damage to the state budget.
Currently, the Customs Code allows for fines for adjusting a commodity code in cases where the change in classification did not affect the amount of customs duties or even resulted in an overpayment. Therefore, AmCham proposes imposing penalties only when there are actual tax consequences, establishing a materiality threshold, and exempting liability for technical errors that do not result in a loss to the budget.
Its members emphasize that a modern Customs Code must simultaneously protect the state’s tax interests and provide fair and predictable conditions for bona fide participants in foreign economic activity.
