As explained in the CU RM, the largest share is VAT – about 66.7%, followed by excise duties – 26.1%, customs duties – 6.9%, and other categories of payments, including fees for customs procedures, account for 0.3%.
Of the total receipts for the period January-February 2026, the following can be identified:
1. VAT on imports, which amounted to MDL 3,889.05 million, representing 66.7% of the total amount of payments collected in the state budget. Compared to the same period of 2025 (which accumulated 3,842.56 million lei), there is an increase of 46.49 million lei, or 1.2%;
2- Import excise duties – 1,519.24 million lei, which represents 26.1% of the amount collected in the budget. Compared to January-February 2025 (which accumulated 1,516.94 million lei), there is an increase of 2.3 million lei, or 0.2%.
The structural analysis of excise duty collection reflects the following:
– Excise duties on imported petroleum products – 702.69 million lei (46.3% of the total amount of excise taxes collected), which is 15.8% (+95.67 million lei) more than in the same period of the previous year (in which 607.02 million lei were collected);
– Excise taxes on tobacco products – 463.02 million lei (30.5%), which is by 16.5% (-91.82 million lei) less than in the same period of the previous year (in which 554.84 million lei were collected);
– Excise duties on imported vehicles – 273.26 million lei (18%), with a 2% decrease (-5.4 million lei) compared to the first two months of 2025 (in which 278.7 million lei were collected);
– Excise duties on imported liquefied gases – 39.11 million lei (2.6%), or 0.2% (+0.07 million lei) more than in the same period last year (in which 39.04 million lei were remitted);
– Excise duties on imported beer – 11.46 million lei (0.8%), or by 10.7% (-1.37 million lei) less than in the same period of 2025 (when 12.84 million lei were accumulated);
Excise duties on brandy, liqueurs, spirits and other beverages – 22.15 million lei (1.5% of the total excise duties collected), or by 29.7% (+5.08 million lei) more than in the same period of the previous year (when 17.07 million lei were collected);
Excise duties on other goods – 7.3 million lei (0.5%), or by 6.1% (+0.42 million lei) more than in the same period of the previous year (when 6.88 million lei were transferred to the budget);
Excise duties on imported wines – 0.26 million lei (0.02% of the total amount of collected excise duties), or by 52.9% (-0.3 million lei) less than in the same period of the previous year (for which 0.56 million lei were accumulated).
3. customs duty – 400,32 million lei, which constitutes 6,9% of the total amount of state budget revenues. Compared to the same period of the previous year (when 395.03 million lei was accumulated), there is an increase by 5.29 million lei, or 1.3%.
4. customs duty – 7.6 million lei, – 0.1% of the total amount. Compared to January-February of the previous year (when 6.95 million lei were accumulated), there is an increase by 0.65 million lei, or 9.4%.
(The customs duty was abolished with the entry into force of Customs Code No. 95/2021. At present, this tax is levied on residents of free economic zones and Giurgiulesti International Free Port who decided to carry out their activities in accordance with the provisions in force as of December 31, 2023).
