Moldova Customs Goods Import and Export Tax

1. Tariff:

Function: An indirect tax levied on imported goods to protect domestic industries and regulate import and export trade.
Tax rate: The tariff rate is determined according to the Tariff Schedule and is generally expressed as a percentage of the value of the goods. For goods originating from the EU, most goods can enjoy zero tariff treatment due to the Deep and Comprehensive Free Trade Agreement (DCFTA) between Moldova and the EU.
Influencing factors: Type of goods, origin, trade agreements, etc.

2. Value-added tax:

Function: An indirect tax levied on the value added of goods and services in various links of production and circulation.
Tax rate: The standard value-added tax rate in Moldova is 20%, but different tax rates may apply to certain specific goods or services.
Tax scope: Almost all goods and services are subject to value-added tax.

3. Consumption tax:

Function: An indirect tax levied on specific consumer goods, such as tobacco, alcoholic beverages, cars, etc.
Tax rate: The consumption tax rate is relatively high and varies depending on the goods.
Purpose of taxation: To limit the consumption of certain consumer goods and increase fiscal revenue.

4. Tax threshold

Tariffs: Generally speaking, there is no clear tax threshold, and tariffs are required as long as the goods are imported.
Value-added tax: The tax threshold of value-added tax is usually related to the taxpayer's sales.
Consumption tax: The tax threshold of consumption tax depends on the type and quantity of specific goods.