The new Customs Code and temporary storage advantages
Once the goods of an economic operator arrive on the territory of the Republic of Moldova, they are temporarily stored until they are placed under a customs regime. Nowadays, with the adoption of the new Customs Code, storage is simpler and offers you a number of economic benefits.
What is “temporary storage”?
Temporary storage allows you to keep your goods under customs supervision for up to 90 days. This gives you maximum flexibility in managing goods imported into the national territory and sufficient time to choose the most advantageous customs regime. During temporary storage, the goods are subject to customs supervision and are stored in authorised or designated premises approved by the Customs Service, where the goods are presented. The application for the approval of these premises is submitted in a free form to the name of the head of the customs office responsible for the area where the applicant operates.
How does temporary storage work?
Goods are typically placed in an authorised temporary storage facility (Article 151) operated by either the importer or a storage keeper. This keeper is required to provide a guarantee to cover any customs debt that might arise (Article 151 paragraph (3) c) in conjunction with Article 98 of the Customs Code). In specific cases (and for a limited period), goods can be stored elsewhere.
With a simple notification to the Customs Service, you can move goods in temporary storage to another location designated or approved by the Customs Service (point 252 of Government Decision 92/2023). This allows you to move goods between different authorised storage facilities for greater efficiency and lower costs. However, without this authorisation, the transit regime can be used for such movements. When the transit procedure is finished, the goods will be back in temporary storage and a new 90-day period starts.
During temporary storage, the goods cannot be manipulated in any way other than to ensure their preservation without changing their appearance or technical characteristics (Article 151). Additionally, with approval from the Customs Service, you have the possibility to verify the goods and take samples (Article 142, paragraph 5). This translates to less hassle and more control over your operations.
Temporary storage period
Foreign goods placed in temporary storage must be re-exported or placed under another customs regime within 90 days of their presentation at customs (Article 153).
What happens if the temporary storage period expires?
If goods are not placed under a customs regime or re-exported within the 90-day period, the Customs Service will take all necessary measures to dispose of the goods, including confiscation or destruction, at the declarant’s expense. Alternatively, the goods may be abandoned in favor of the state by the holder of the goods or by the declarant, with prior permission from the Customs Service.
According to the Customs Code of the Republic of Moldova No. 95/2021, foreign goods brought into the customs territory of the Republic of Moldova are placed in temporary storage from the moment they arrive and are presented at customs until they are placed under a customs regime or re-exported.
The Customs Code establishes the legal, economic and organisational principles of customs activities, the general rules and procedures applicable to goods brought into or out of the customs territory, and is aimed at protecting the sovereignty and economic security of the Republic of Moldova.
