Analysis of the legal regulations of the customs regimes in the Republic of Moldova

Abstract

The paper presents the analysis and investigation of the legal regulations of the customs regimes in the Republic of Moldova. The customs regime is one of the main and most important branches of customs law in the Republic of Moldova, due to the fact that, in accordance with the Customs Code of the Republic of Moldova, all goods and means of transport cross the customs border of the Republic of Moldova in strict accordance with the declared customs regime. The choice of customs procedure is the prerogative of the person (declarant) transporting the goods and implies the purpose of the subsequent use of the goods transported across the customs border, as well as determines the amount of customs duties required for payment, provided in the goods declaration procedure. The chosen customs regime also dictates the actions of the customs procedure that the customs bodies will undertake, carrying out the customs clearance procedure.