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(1) On the territory of the free zones the customs regime is ensured by the customs body of the Customs Department whose activity is coordinated in organizational aspect with the Administration.

(2) Within one month from the date of entry into force of the law on the creation of a free zone, the customs body shall draw up the regulations of the customs service in that area, the mechanism and the technical assurance of its operation, shall submit proposals to the Government the number of staff and the financing of the activity of the service in question.

(3) On the territory of the free zone, a regime of mandatory customs declaration of goods (services) imported into this territory and exported from it is established. Import during the day to the territory of the free zone of domestic goods not intended for commercial activities, with a total value of up to 500 euros inclusive, indicated in the accompanying documents for these goods, is carried out without a customs declaration.

(3.1) The placement of domestic goods in the free zone is carried out only by filling out a customs declaration on importation into the free zone by a resident, without the obligation of the supplier (seller) to complete other customs declarations.

(3.2) Residents of the free zone are allowed to take waste out of the free zone without lodging a customs declaration for the purpose of its destruction, processing or storage (burial) in accordance with the legislation in force. The Customs Service will supervise the procedure for destruction, processing or storage (burial) and will keep simplified records of these operations.

(3.3) If the same person regularly imports into the free zone or exports from the free zone the same types of goods, the customs authority at his request shall allow to submit one customs declaration for all batches of goods for a certain period of time (periodic customs declaration). The procedure for filing a periodic customs declaration shall be determined by the Customs Service.

(3.4) Waste generated in the production process and related processes, including electrical, electronic waste, batteries and accumulators, waste oils or packaging of any kind, is assimilated to those originating in the Republic of Moldova. The removal of this waste from the territory of free zones on the rest of the customs territory of the Republic of Moldova for destruction, processing / recycling or recovery to specialized enterprises will not be considered import, but taxable delivery with the issuance of the tax invoice without filing the customs declaration.

(4) The regime of quotas and licensing of imports and exports of goods (services) is not applied on the territory of the free zone. 

(4.1) Goods wholly obtained or sufficiently processed in a free zone shall be recognized as having been produced in the free zone if:

            a) there has been a change in the goods item (classification code) under the Combined Commodity Nomenclature at the level of any of the first four              characters; or

            b) the value of the declared goods exported from the free zone exceeds the value of the goods imported into the free zone because of an increase of more than 35 percent in the enterprise's consumption and costs.

(4.2) Goods (services) that have not been sufficiently processed in the free zone shall be subject to the provisions of customs legislation and international treaties to which the Republic of Moldova is a party, insofar as they relate to goods placed in the free zone used to produce goods that have not been sufficiently processed, when exported from the free zone to the rest of the customs territory of the Republic of Moldova.

(4.3) Worn goods, fixed assets and low-value items previously placed in the free zone shall be released in free circulation at residual value or value established on the basis of an examination conducted by the Chamber of Commerce and Industry of the Republic of Moldova or other licensed entities

(8) Passenger cars imported into the territory of the free zone for the needs of the Administration and residents are subject to taxation in accordance with the law.

(9) It is prohibited to import goods and other items into the territory of the free zone if their trade is prohibited by the laws of the Republic of Moldova or international treaties to which the Republic of Moldova is a party, and also if they:

            a) pose a danger to other goods and objects located in this zone;

            b) threaten the morale and security of society;

            c) do not comply with the norms and rules stipulated by the legislation in ecology and sanitary and hygienic norms and rules;

            d) do not meet the quality requirements established by law.

(10) For the purposes of taxation, the supply of goods (services) to the territory of free zones from the rest of the customs territory of the Republic of Moldova is equated to export, and the supply of goods (services) from free zones to the rest of the customs territory of the Republic of Moldova is equated to imports, with the application of measures of economic policies, and are governed by law. Relevant deliveries are carried out on the basis of a single customs declaration, which is submitted to the customs post of the free zone.

(11) Goods (services) located in the free zone before crossing its borders are in free circulation and are transferred from a resident to a resident without customs declarations. The circulation of goods between the territories of the same free zone is carried out on the basis of accompanying documents without filing a customs declaration in accordance with the procedure established by the Customs Service.

(12)  In case of termination of activity of a free zone (subzone), as well as in case of revocation of the resident status before termination of activity of a free zone (subzone), the resident or former resident shall place the goods imported earlier under another customs regime or customs destination in accordance with the current legislation. Remaining goods in storage shall be placed at their customs value indicated in the customs declarations on placement under the customs purpose of the free zone, and goods in use (long-term tangible assets) shall be placed at their initial value corrected or revaluated reduced by the amount of depreciation (book value).

(13) Real estate objects (buildings, constructions, unfinished real estate objects), which at the time of termination of the free zone (subzone) are by default recognized as released for free circulation without calculation of import duties, are not subject to declaration.

(14) The presence of goods in the free zone is not limited in time.

(15) The residents of the free zones submit quarterly to the Customs Service reports on the flow of materials, goods and finished products, in the form established by the Government.