Laws and regulations


The main regulatory documents on inward processing are the Customs Code and the Government Decision nr. 1140 on Regulations for Customs Destinations.


Inward processing is the customs regime when goods imported to Moldova are manufactured or processed and then exported from Moldova in the form of compensatory products.



The authorization for inward processing is issued at request by the Customs Service only to legal entities from the Republic of Moldova, and should include the quantities and the timeframe for the compensatory products to be exported or to be given another customs destination.

Period for export or re-export of obtained goods


When establishing the timeframe, the Customs Service takes into account the time needed for processing operations and export of the compensatory products. The timeframe shall commence from the date when the goods are placed under the inward processing regime and can be extended on the basis of a well grounded request from the owner of the authorization. Businesses failing to comply with the regime requirements are subject to penalties, liabilities and procedures of customs debt recovery

Systems/methods used for calculation of import duties


Inward processing implies that the following goods are subjected to some form of processing operations:
1. Foreign goods are taken out of Moldova’s customs territory as compensatory products; no customs duties are payable (except for customs procedures tax) or no economic policy measures are applicable – the so-called “suspensive regime”;
2. Goods imported and cleared for free circulation on condition of being taken out of Moldova’s customs territory as compensatory products; customs duties are paid and refunded at the moment of export – the so-called “drawback regime.”


Customs Service of the Republic of Moldova
Address: 30, Columna str., Chisinau, MD-2001, Republic of Moldova
Press Service: + 373 22/ 574-120
Anteroom: + 373 22/ 574-201
Secretariat: + 373 22/ 574-182