The temporary entry of goods designated “temporary admission” by Moldovan law is allowed with full or partial exemption from customs duties.  Customs must issue an authorization based on an application from the importer.  The government regulates the list of goods enjoying full relief from customs duties as well as the terms for such relief.  For the temporary admission of such goods importers are relieved of the obligation to submit a customs declaration.  The period of temporary admission typically cannot exceed three years.  Certain goods can be introduced into Moldova without payment of duties for periods shorter than six months.

The list of goods that enjoy full exemption is as follows:

• professional equipment and materials, which may include computers, cameras, measuring devices, recorders, TV transmitters, special purpose vehicles, etc.;
• commercial samples and goods for display in trade shows, fairs, conferences, and the like;
• goods to be used for educational, scientific or cultural purposes;
• medical, surgical and laboratory equipment to be used in health care institutions;
• packaging, which may include containers and pallets;
• travelling equipment and materials as well as goods to be used in sports events held on the customs territory of Moldova;
• live animals;
• tourism advertising materials; and
• goods used in small border traffic.

Even if the temporarily imported items enjoy full exemption, Customs may require the importer to provide guarantees for payment of any customs duties that arise.

All other goods that do not fall in the full-exemption category enjoy only partial relief according to customs regulations.  When partial relief is applied, importers have to pay five percent of the amount of customs duties for each calendar month of the duration of the temporary entry.  The temporary entry of such goods cannot be longer than three years.  If sufficient reason is provided, customs may extend the period of temporary entry.

Temporarily admitted goods have to be re-exported in their initial state, except for natural wear and tear.  During the temporary admission period, such goods shall remain in foreign ownership at all times.  Such goods may not be sold, rented, sub-rented, pledged, transferred or put at the disposal of another person in Moldova without the Customs Service’s approval and payment of customs duties.
Since June 2010, Moldova accepts ATA carnets for simplification of customs clearance procedures related to temporary entry of goods.

For more information, please see https://trade.gov.md/en.