The Value-Added Tax (VAT) is applied to nearly all goods imported into Moldova at a standard rate of 20 percent.

MOLDOVAN CUSTOMS DUTIES FOR IMPORTED PRODUCTS FOR 1999
 
  Tariff  item  number 
  Description of products  
Applied rate 1999, % 
01 Live animals, 5 
01011100, 01021000, 01031000, 01041100, 01051100 Animals and fowls of the species Gallus domesticus, one-day poultry reproduction 0 
02 Meat and edible meat offal 15 
03 Fich and crustaceans, molluscs and other aquatic invertebrates 15
0303-0305 Frozen fish. Fish fillets and fish meat. Fish, dried, salted or smoked. Fish flour 0 
04 Milk and milk products, bird's eggs, natural honey, edible products of animal origin 15
040210 Unfated milk powder 0 
04021011, 04021019 Milk and cream, concentrated or containing added sugar or other sweetening matter in direct packing, with nett content no more than 2.5 kg 5 
040221 Integral milk powder 0 
0407 Birds' eggs for reproduction and incubation 0 
05 Edible products of animal origin, not elsewhere specified or included: 15 
0502 Pigs' and hogs' bristle; badger hair and other brush making hair;  5 
06 Live plants or floriculture products 15 
  including:  
  Planting material for viticulture 0 
07 Vegetables, rooted plants and food tubers.  15
  including:  
0701 Potatoes fresh and chilled 15 
071310 Peas for sowing 5 
08 Edible fruits; Peel of citrus fruit or melons (including watermelons) 15 
080620 Currants 0 
09 Coffee, tea, mate and spices 10 
0905 Vanilla  5
0906 Cinnamon and cinnamon-tree flowers 5 
0908 Nutmeg, mace and cardamoms 5 
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. 5 
10 Cereals: 15 
100510 Maize (corn) for seed 15 
11 Milling industry products; malt; starch, inulingluten. 5 
1107 Malt 0 
12 Oil seeds and oleaginous fruits, various kinds of seeds and fruits; industrial and medicinal plants 10 
  including:  
12022000 Peanuts, not roasted or cooked, not shelled  0 
12101000 Hop cones, fresh or dried, whether or not ground. 0 
13 Lac, natural gums, resins and other vegetable saps and extracts 10 
13023100 Agar-agar 0 
14 Materials of a kind used primarily in knitting and other vegetables products, not elsewhere specified or included 5 
15 Fats, oils of animal origin. Soya-bean, Peanuts, olive, palm oil and fractions thereof. Sunflower-seed, safflower, cotton-seed oil and fractions thereof. Rape or mustard oils and fractions thereof. Other fixed vegetable fats and oils 15
  including:  
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 5 
1517 Margarine 0 
15201000 Glycerol, crude; glycerol waters and glycerol lyes. 0 
16 Food preparations based on meat, fish or crustaceans, molluscs or other aquatic invertebrates 15
17 Sugar. 15 
170111 Cane sugar 15
18 Cocoa and cocoa products 15
1801 Cocoa beans, whole or broken, raw or roasted. 0 
1803 Cocoa paste, whether or not defatted 0 
1804 Cocoa butter, fat and oil 0 
1805 Cocoa powder, not containing added sugar or other sweetening matter 0 
1806 Chocolate and other food preparations containing cocoa 15 
19 Food preparations of cereals, flour, starch or milk; pastry products 15 
20 Vegetables, fruit and other edible parts of plants preparations 15
  including:  
20029030 Tomatoes prepared or preserved, with a content of dried material that not exceed 30% of weight 15 
20029090 Tomatoes prepared or preserved, with a content of dried material that exceed 30% of weight 15 
20079939 Apricot puree, peach puree, imported as a raw material by the processing enterprises 0 
20095090 Tomato juice* 15
20098000 Concentrated cherry juice (65%Brix),concentrated black currant juice (65%Brix), imported as a raw material by the processing enterprises 0 
200910 Orange juice, concentrated** 5
200920 Grapefruit juice, concntrat** 5
200930 Juice of any other single citrus fruit, concentrated** 5
200940 Pine-apple juice, concentrated** 5
21 Diverce food preparations 15
  including:  
2101 Extracts, essences and concentrates of coffee 5 
22 Drinks, alcoolic liquids and vinegars 15
  including:  
2203 Beer made of malt 1.0 equ/l 
2204 Wine of fresh grapes , including fortified wines; grape must other than that of heading no. 20.09 1,32 equ/l 
  including:  
220430 Wine of fresh grapes (wine - raw material in bulk) 10
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 1.32 equ/l 
2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 0,24 equ/l 
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % volume or higher; ethyl alcohol and other spirits, denatured, of any strength 1.0 equ/l 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume 10.0 equ/dal 
  including:  
220810-220890 Spirits, liqueurs and other spirituous beverages 4.0 equ/l 
2209 Vinegar and substitutes for vinegar obtained from acetic acid 5 
23 Residues and waste of food industry; preparations of kind used in animal feeding  5 
  including:  
2301 Flours, meals and pellets of meat, meat offal, fish or crustaceans  0 
23040000 Soy groats 0 
24 Tobacco or manufactured tabacco substitutes  5 
  including:  
2402 Cigars, cheroots and cigarettes, containing tobacco or tabacco substitutes 2.0 equ/1000 pc. 
25 Salt; sulphur; lands and stones; plaster, lime and cement 10 
  including:  
2501  Salt (including table salt and denatured salt) and pure sodium chloride; sea water 5 
250810  Bentonite 0 
251200  Kizelgur 0 
2514 Slate 15 
2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured  15
253010 Vermiculite, perlite and chlorites, unexpanded 5 
26 Ores, slag and ash 5 
27 Mineral fuels, oils and other products obtained thereof; bituminous materials; mineral wax 0 
28 Inorganic chemical products; organic and inorganic compounds of precious metals, of rare earth metals and of radioactive chemical elements and radioactive isotopes  5 
29 Organic chemical products, 5 
  including:  
290361000, 290362000, 290369000 Halogenic derivatives of ciclanic hydrocarbons  0 
2920 Esters of other inorganic acids and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 0 
2936 Provitamins and vitamins, natural or reproduced by synthesis  0 
2937 Hormones, natural or reproduced by synthesis 0 
2939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 0 
2941 Antibiotics 0 
30 Pharmaceutical goods 0 
31 Fertilisers 0 
32 Tanning or colouring matter extracts, tannins and their salts; colouring matters, pigments and other dye materials; colors and dyes; putty and mastic; ink  15
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives 0 
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning 0 
3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined 0 
32041200 Acid dyes, whether or not metallised, and preparations based thereon; mordant dyes and preparations based thereon  0 
32041400 Direct dyes and preparations based thereon 0 
32041600 Reactive dyes and preparations based thereon 0 
32041900 Other, including mixtures of colouring matter of two or more of the subheadings nos. 320411 to 320419 0 
3205 Colour lakes; preparations based on colour lakes 0 
3206 Other colouring matter, other than those of heading No 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined 0 
32071090 Prepared pigments, prepared opacifiers, prepared colours and other similar preparations  0 
32081090 Other paints and varnishes (including enamels and lacquers) 0 
32099000 Other paints and varnishes  0 
32100 Colour lakes and paints based on oil 0 
33 Essential and resin oils; products of perfumery or toilet and preparations thereof 15
  including:  
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry 0
3306 Preparations for oral or dental hygiene 5 
34  Soap; organic surface-active products and preparations for use as soap, lubricating preparations 5 
  including:  
34021100, 34021900 Organic surface-active agents (other than soap); anionic; others  0 
34029010 Tensio-active preparations 0 
34029090 Washing preparations (including auxiliary washing preparations) and cleaning preparations 15
34031100, 34039100 Preparations for the treatment of textile materials, leather, furkins or other materials 0 
3404 Artificial waxes and prepared waxes 0 
35 Albumins; modified starches; glues; enzymes  5 
  including:  
350110 Casein 0 
35030010 Gelatin and gelatin derivates 0 
35051010 Dextrins 0 
35051090 Starches and modified starch flowers  0 
3507 Enzymes 0 
36 Gunpowder and explosives, pyrotechnic articles; matches; pyrophoric alloys; combustible materials 15 
37 Photographic and film products  5 
  including:  
370110 Photographic plates and film for X-ray 0 
370210 Photgraphic film in rolls for X-ray 0 
38 Diverce products of chemical industry, 5
  including:  
380210 Activated carbon 0 
38081000 Insecticides 0 
380820 Fungicides 0 
380830 Herbicides, antisprouting products and plant-growth regulators  0 
380840 Disinfectants 0 
38122000 Plasticisering compounds for rubber or plastics 0 
3822 Composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006 0 
38239091 Chemical products and preparations used for pharmaceutical and surgical purposes  0 
39 Plastics and articles of plastics 5 
  including:  
390110 Polyethilene, with specific weight less than 0.94  0 
39012000 Polyethilene, with specific weight of 0.94 and more 0 
39021000 Polypropylene 0 
40 Rubber and articles thereof  5 
41 Raw skins (other than furs) and tanned skins 5 
42 Articles of leather; articles of saddler's; articles for trip, bags and similar products; articles of animal intestine  15 
43 Fur and articles thereof; artificial fur 10 
  including:  
43040000 Artificial fur and articles thereof 0 
44 Wood, fuel wood and articles of wood 5 
  including:  
4414-4417,4419-4421  Wooden frames for paintings, photographs, mirrors. Baskets and similar packings, of wood; pallets, box pallets and other load boards, of wood; casks, tubs and other coopers' products and parts thereof, of wood; tools, tool bodies, tool handles, of wood; tableware and kitchenware, of wood. 15 
  Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood 
45 Cork and articles thereof 5 
46 Plaits products of vegetable fibres or basketworks 5 
47 Wood pulp or pulp of other fibrous-wood materials, recovered (waste and scrap) paper or paperboard  5 
48 Paper and paperboard; articles of cellulose paste, paper or paperboard  5
  including:  
4808 Corrugated paperboard and articles thereof 15
48113900 Paper and paperboard, coated, impregnated or covered with plastics (adhesive exclusive)  0 
48120000 Filter blocks, slabs and plates, of paper pulp 0 
481840 Serviettes and tampons, napkins for babies and similar hygienic products  5 
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like 15 
  including:  
  Metallised paper labels 0
4821 Paper or paperboard labels of all kinds 5 
49 Articles of bookshop, press or graphics art; manuscripts, typed texts and drafts and projects  5 
  including:  
  Books and didactic materials  0 
49070010  Stamps 0 
50 Silk 5 
51 Wool, fine or coarse animal hair; woven fabrics of horsehair 5 
  including:  
5111,5112 Woven fabrics of carded wool, combed wool or fine animal hair  0 
52 Cotton 0 
53 Yearn of other vegetable textile fibres; paper yearn and woven fabrics of paper yarn  5 
  including:  
53062011 Flax yarn, non-bleached  0 
53072000 Flax yarn, twisted 0 
54 Artifitial or synthetic filament yarn 5 
  including:  
54011011 Core yarn 0 
54011019 Others 0 
54083200 Woven fabrics of artificial filament yarn, painted 0 
55 Discontinuous synthetic or artifitial staple fibres  5 
  including:  
55031011 Synthetic staple fibres of high tenacity 0 
55095100 Yarn of synthetic staple fibres mixed with artificial staple fibres  0 
55121990, 55133900 Woven fabrics of synthetic staple fibres, others  0 
56 Wadding, felt and nonwovens; special yarn; twine, cordage, ropes and cables, articles thereof  0 
57 Carpets and other textile floor coverings 15 
58 Special woven fabrics; curly woven fabrics; laces; tapestry; passementerie; embroidery 10 
  including:  
58012500 Velvet and plush by warping, wool and cotton  0 
58013500 Velvet and plush by warping, synthetic and artificial sewed fibres 0 
59 Textile fabrics impregnated, coated, covered or laminated with plastics; technical articles of textile materials 5 
  including:  
591132 Textile products and articles, for technical uses  0 
591140 Knittings or woven fabrics, thick, like those used for oil press or similar technical uses  0 
60 Woven fabrics, knitted or crocheted 0 
61 Clothing articles and knitwear clothing accessories 15 
62 Clothing articles and clothing accessories, others than knitted or crocheted  15 
63 Other made up textile articles, sets; weared or threadbare clothes, rags 15 
  including:  
6305 Sacks and bags, of a kind used for the packing of goods 5 
64 Footwear, gaiters and similar articles; parts thereof  15 
6406 Parts of footwear 0 
65 Hats and headgear, and parts thereof  15 
66 Umbrellas, walking-stiks,seat-steaks, whips, riding-crops and parts thereof  15 
  including:  
6603 Parts, trimmings and accessories of articles of heading No. 6601 or 6602 5 
67 Feathers and down, sorted, and articles thereof; artificial flowers; human hair articles 5 
68 Articles of stone, plaster, cement, asbestos, mica and synthetic materials  10 
  including:  
6809 Articles of plaster or of compositions based on plaster 15
69 Ceramic goods 15
  including:  
6901-6905  Bricks, blocks, tiles and similar ceramic constructional goods; roofing tiles  10 
  including:  
  Refractory bricks 0 
6903  Other refractory ceramic goods 0 
70 Glass and articles thereof 5 
  including:  
  Glass container for quiet and saturated wines with carbon dioxide, divines (cognacs), liqueur and vodka, beer, drinks, for canned, exept the glass containers for wine and divineswith a volume smaller than 250 ml 15 
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 7010 or 7018) 15 
71 Pearls, natural or cultured; precious stones and semi-precious stones, precious metals; base metals plated or clad with precious metals; articles thereof; imitation jewellery; coins 10 
  including:  
7113-7118  Articles of goldsmiths' or silversmiths' and parts thereof, of precious metal or metal clad with precious metal; other articles of precious metal or of metal clad with precious metal; articles of natural or cultured pearls; imitation jewellery; coins 15 
72 Pig iron, iron and steel 0 
73 Products of pig iron, iron, steel 0 
74 Copper and products thereof 0 
75 Nickel and articles thereof 0 
76 Aluminium and articles thereof 0 
78 Lead and articles thereof 0 
79 Zinc and articles thereof 0 
80 Tin and articles thereof 0 
81 Other ordinary metals; cermets; articles thereof 0 
82 Hand tools, plates of ordinary metals; parts thereof 5 
  including:  
8202  Hand saws; blades for saws of all kinds  0 
8208  Knives and cutting blades, for machines or for mechanical appliances 0 
83 Diverce articles of ordinary metals 15 
  including:  
8302 Base metal fittings, padlocks, locks and similar articles suitable for furniture 5 
8308 Base metal door closers, mountings-closers, buckles, buckles-closers, clasps, hooks and similar articles for clothes, footwear, tarpaulins, haberdashery and every kind of manufacture or equipment 5 
83099090 Twist-off lids 0 
83091000 Indented lids 0 
84 Nuclear reactors, boilers, mechanical machinery and apparatus, parts thereof 0 
  including:  
84181090 Other refrigerator-freezers 15 
84182110, 84182900, 84183091 Combined refrigerator-freezers 15 
84183099 Other freezers, household type 15 
84353510 Combines 0 
85 Electrical machinery, apparatus and materials, parts thereof; sound and video recording or reproducing apparatus; parts and accessories thereof  5 
  including:  
8507 Electric accumulators, including separators thereof 0 
8517 Electrical apparatus for line telephony or line telegraphy, including such apparatus for carrier-current line systems 0 
8520, 8521  Magnetic tape recorders and other sound recording apparatus; video recording or reproducing apparatus 15 
8523 Prepared unrecorded media for sound recording or similar recording of other phenomena, unrecorded 0 
8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records 0 
8525  Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 0 
8528 Television receivers 15 
8529 Parts suitable for use solely or principally with the apparatus of headings nos. 8525 to 8528 0 
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1000 volts 0 
8542 Electronic integrated circuits and microassemblies 0 
8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 0 
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, other than insulators of heading no. 8546 5 
86 Vehicles, railway or tramway track fixtures and fittings; mechanical equipment (including electro-mechanical signalling equipment) 0 
87 Motor cars, tractors, bicycles, motorcycles and other ground vehicles; parts thereof, 15 
  including:  
8701 Tractors (other than tractors of heading No. 8709): 5 
8702 Motor vehicles for the transport of ten or more persons, including the driver in accordance with number 3 of note 
8703 Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars: in accordance with number 3 of note 
  including:  
  Motor cars 0 
8704 Motor vehicles for the transport of goods in accordance with number 3 of note 
8705 Special purpose motor vehicles 0 
8707 Bodies of car, including cabs for motor vehicles of headings Nos. 8701 to 8702 in accordance with number 3 of note 
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment 0 
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars: in accordance with number 3 of note 
  including:  
  Side-cars 15
8713 Invalid carriages or other similar vehicles 0 
87142000 Parts and accessories of invalid carriages or similar vehicles 0 
88 Aircraft, spacecraft and parts thereof 0 
89 Ships, boats and floating structures 0 
90 Optical, photographic and cinematographic instruments and apparatus; measuring or checking instruments; instruments and appliances used in medical, surgical, dental or veterinary sciences; parts thereof  10 
91 Clocks and parts thereof 15 
92 Musical instruments; parts and accessories of musical instruments 5 
93 Arms, ammunitions, parts and accessories thereof 15 
94 Furniture, articles of bedding and similar furnishing; illuminated apparatus, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source and similar articles; prefabricated buildings  15 
  including:  
  Household furniture 15 
9402 Medical, surgical, dental or veterinary furniture 0 
9405 Iluminated apparatus 15 
95 Toys, games entertainment and sport articles, parts and accessories thereof 15
  including:  
9503 Other toys; reduced-size (scale) models and similar recreational models, animated or not; puzzles of all kinds 10 
9506 Articles and equipment for general physical exercise, gymnastics, athletics and other sports  5 
96 Diverce articles, 10 
  including:  
9601, 9602  Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding); worked vegetable or mineral carving materials and articles thereof 15
9607  Fasteners and parts thereof, others 5 
9617, 9618  Vacuum flasks and other vacuum vessels, complete with cases. Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing 15
97 Art, collection and antiquity articles 15
9705, 9706  Collections and collectors' pieces or zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Antques of an age exceeding one hundred years. 0 
    

*) Tomatos and tomatos juice imported as a raw material in special packings with weight more than 100 kg. are not subject of tarrif submission.

**) Juice imported as a raw material for processing enterprises is not subject of tarrif submission

1. Custom duty is not imposed on the goods and items produced and imported from Romania and from CIS states which ratify the Free Trade Agreement or that states which transact with the Republic of Moldova interstate bilateral Free Trade Agreements.
2. Natural persons can introduce in the state without a custom duty payment goods and objects for personal usage, in accordance with Annex NR. 8 of the present act. For import of goods and objects, which are not including in the list, persons must pay custom duties indicated in the present act.
3. Legal entities and natural persons which introduce in the state vehicles and theirs parts and accessories must pay custom duties in following proportions:
For vehicles which classified in position 8703 (motor vehicles principally designed for the transport of persons (other then indicate in position 8702) vehicles of “break” type and sport cars inclusive, except cars), with car's age from 3 to 7 years – 3%, from 7 to 10 years – 5% of minimal salary for each cm3 of motor capacity.

 for vehicles, which are included in position 8702 (motor vehicles for the transport of ten or more persons, including the driver), 87034 (motor lorry for the transport of goods) with car's age more then 7 years – 1% of minimal salary for each cm3 of motor capacity.

for vehicles which classified in position 8711 (motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, side-cars) car's age isn’t limited – 3% of minimal salary for each cm3 of motor capacity.

for goods which classified in position 8707 – 50% from the sum of a custom duty for vehicles of the same tip and same year of the fabrication  (but no less then the conditional level calculating of 1800 cm3 of motor capacity) but for cars (motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars ) which are included in position 8703 – 50% from the sum of an excise for the vehicles of the same type.

Persons, which import motor must pay duty in 10% from the custom duties (custom duty and TAV) for cars with the same motor capacity and car's age more then 7 years, but for import of car's motors in position 8703 – 10% from the sum of an excise for the vehicles of the same motor capacity and car's age more then 7 years.

4. The custom duty is not imposed on the import of following vehicles:
indicate in position 8702 (motor vehicles for the transport of ten or more persons, including the driver ), 8704 (motor vehicles for the transport of goods ), car's age until 7 years;
produced and imported from states CIS-members and Romania;
imported in a case of domicile replace or in a case of inheritance or produce documents confirm this.
5. Legal entities and natural persons which import vehicles pay all taxes calculate by the customs authority before taking of identity card for registration in the territorial subdivision of the Department of information and documentation of population of Ministry of Internal Affairs.
 
6. In case of the alienation, within 2 years period from the date of the registration, of  the imported vehicle 3% duty of the minimal salary for every cm3 cars of the motor's capacity .

7. Import of the vehicle which was exploited more than 10 years is forbided.