vamal
The subsequent control was based on risk analysis and was aimed at verifying the correctness of declaring the customs value of imported goods. In the course of the control, payments for commercial operations in the amount of 15.835 million lei were detected, confirmed in the accounting documents of the economic operator, which are included in the elements of the customs value, but were not reflected in the declaration of imports.
Failure to indicate these amounts in the customs value led to an underestimation of the tax base and, as a consequence, to an incomplete calculation of customs duties and VAT payable to the state budget.
After adjusting the customs value, the Customs Service issued a regularization decision in the amount of 3.877 million lei, representing a recalculation of import duties.
These financial means will be directed to the state budget, contributing to covering public expenditures, including the payment of pensions, salaries in the public sector, financing of social services and development of infrastructure projects, explains the Moldovan Customs Service.
