Important: the tax depends on the date of customs clearance, not the date of the order. If a purchase is made and paid for in October, but the parcel is cleared for import after 1 November, VAT will still have to be paid.
The tax is calculated based on the value of the goods themselves, excluding delivery and insurance, provided these costs are listed separately in the documents.
How and where do you pay?
Depending on the online shop, VAT may be included in the payment when placing the order. If the shop does not charge it in advance, the tax will need to be paid after the parcel arrives in Moldova – before it is collected. The postal operator or carrier must notify the buyer of the need to pay and the method of payment.
The customs service does not contact individuals directly to calculate or collect payments for international postal items. All necessary documents, calculations and notifications are passed through the postal operator.
What happens if the value of the parcel exceeds 150 euros?
If the total value of the goods in the consignment exceeds €150, all applicable import charges must be paid: VAT, customs duty and, where applicable, excise duty.
In this context, several orders sent by a single seller to a single recipient under a single transport document may be considered a single parcel, even if the goods were ordered and paid for separately. If the orders are processed and dispatched separately, with different transport documents and commercial documents, they may be considered separate consignments.
For certain goods – alcohol, tobacco products, perfumes and eau de toilette, as well as consignments that are not of an occasional nature – import duties may be levied even on items valued at up to 150 euros.
Are there any exceptions?
Parcels sent by private individuals to one another, including to relatives, with a value of up to 150 euros may be exempt from import duties provided the conditions set out in the Customs Code are met.
The customs declaration for online purchases worth up to €150 is completed electronically by the postal operator using the simplified H7 form. The buyer may request a copy of the declaration from the operator to confirm that taxes have been paid.
The Customs Service also warns against fraud: if you receive an SMS or other message demanding payment of VAT or customs duties allegedly directly to the service, do not transfer money using the details provided. To verify the information, please call the Moldovan Customs Service’s Single Call Centre: 022 78 88 88.
The new rules have been introduced under Law No. 247/2026 amending certain regulatory acts with a view to simplifying tax and customs legislation.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
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