Buletin_Informativ_2006

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Prezentul Buletin informativ este editat icircn scopul de a vă familiariza cu sistemulfiscal existent icircn Republica Moldova El conţine o informaţie succintă despre im-

pozitele şi taxele percepute icircn Republica Moldova

Acest Buletin informativ poate fi utilizat de persoanele fizice şi juridice care desfă-şoară sau doresc să desfăşoare activitate de icircntreprinzător icircn Republica Moldova

Cadrul legal icircn baza căruia se efectuează impozitarea persoanelor fizice şi juri-dice este Codul fiscal şi legile prin care sicircnt instituite impozitele şi taxele necu-prinse icircn Codul fiscal care stabilesc normele generale de impozitare şi coteleimpozitelor şi taxelor

Sistemul fiscal al Republicii Moldova

Sistemul fiscal al Republicii Moldova reprezintă totalitatea impozitelor şi taxelora principiilor formelor şi metodelor de stabilire modificare şi anulare a acestoraprevăzute de Codul fiscal precum şi totalitatea măsurilor ce asigură achitarea lor

Impozite şi taxe şi tipurile lor

Icircn Republica Moldova se percep impozite şi taxe generale de stat şi locale

Sistemul impozitelor şi taxelor generale de stat include impozitul pe venit taxa

pe valoarea adăugată accizele impozitul privat taxa vamală taxele percepute icircn fondul rutier

Sistemul impozitelor şi taxelor locale include impozitul pe bunurile imobiliaretaxele pentru folosirea resurselor naturale taxa pentru amenajarea teritoriuluitaxa de organizare a licitaţiilor şi loteriilor pe teritoriul unităţii administrativ-te-ritoriale taxa de plasare (amplasare) a publicităţii (reclamei) taxa de aplicare asimbolicii locale taxa pentru unităţile comerciale şisau de prestări servicii dedeservire socială taxa de piaţă taxa pentru cazare taxa balneară taxa pentruprestarea serviciilor de transport auto de călători pe rutele municipale orăşe-

neşti şi săteşti (comunale) taxa pentru parcare taxa de la posesorii de cacircini taxapentru amenajarea localităţilor din zona de frontieră care au birouri (posturi) va-male de trecere a frontierei vamale

INTRODUCERE



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Subiecţii impunerii

Subiecţi ai impunerii sicircnt persoanele juridice şi fizice cu excepţia societăţilor

care pe parcursul perioadei fiscale obţin venit din orice surse aflate icircn RepublicaMoldova precum şi persoanele juridice care obţin venit din orice surse aflate

icircn afara Republicii Moldova şi persoanele fizice care obţin venit investiţional şifinanciar din surse aflate icircn afara Republicii Moldova

Obiectul impunerii

Obiect al impunerii este venitul brut inclusiv facilităţile acordate de patron ob-ţinut de persoanele juridice sau fizice din toate sursele aflate icircn Republica Mol-dova precum şi venitul obţinut de persoanele juridice din orice surse aflate icircn

afara Republicii Moldova şi venitul investiţional şi financiar obţinut de persoa-nele fizice din surse aflate icircn afara Republicii Moldova cu excepţia deducerilor şiscutirilor la care au dreptul aceste persoane

Cotele impozitului

Suma totală a impozitului pe venit se determină

Pentru persoanele fizice inclusiv gospodăriile ţărăneşti (de fermier) şi icircntre-prinzătorii individuali icircn mărime de

Pentru persoanele juridice - 18 din venitul impozabil icircn anul 2005 şi 15 dinvenitul impozabil icircn anul 2006

Impozitarea la sursa de plată

Pentru rezidenţi icircn cazul persoanelor fizice cu excepţia icircntreprinzătorilor indi-viduali şi gospodăriilor ţărăneşti (de fermier) se reţine impozit din

- royalty ndash 15

- dobacircnzi ndash 15

Nu se impozitează pacircnă la 1 ianuarie 2010 dobacircnzile persoanelor fizice cu ex-

cepţia celor icircnregistrate icircntr-o formă organizatorico-juridică a activităţii de icircntre-prinzător

IMPOZITUL PE VENIT

Venitul anual impozabil (lei) Cota ()de la pacircnă la a 2005 a 2006

--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20



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Persoanele care desfăşoară activitate de afaceri orice instituţie organizaţie in-clusiv autoritate publică şi instituţie publică reţin de asemenea icircn prealabil caparte a impozitului o sumă icircn mărime de 5 din plăţile efectuate icircn folosul per-soanei fizice exceptacircnd icircntreprinzătorii individuali şi gospodăriile ţărăneşti (defermier) pe veniturile impozabile obţinute de către acestea

- darea icircn arendă- servicii de publicitate

- servicii de audit

- servicii de management marketing consulting

- servicii de protecţie şi pază a persoanelor şi bunurilor

- servicii ce ţin de instalarea exploatarea şi reparaţia tehnicii de calcul a utilajuluide comunicaţie şi de reţea a mecanismelor periferice servicii de prelucrare adatelor creare şi icircntreţinere a bazelor de date şi alte servicii de informatică

Suma reţinută urmează a fi trecută icircn contul impozitului pe venit pasibil de a fiachitat de către persoanele care prestează asemenea servicii

Pentru nerezidenţi se reţine impozit din

- royalty ndash 15

- primele pe baza contractelor de asigurare sau reasigurare icircncheiate icircn Republi-ca Moldova ndash 10

- alte venituri ndash 10

Nu se impozitează pacircnă la 1 ianuarie 2015 dobacircnzile persoanelor fizice şi juridicerezidente şi nerezidente de la hacircrtiile de valoare de stat

Facilităţi fiscale

Facilităţi pentru investiţii

Icircntreprinderile al căror capital social este constituit sau majorat icircn modul prevăzutde legislaţie prin contribuţia ce depăşeşte suma echivalentă cu 250 mii dolariSUA se scutesc de plata impozitului pe venit icircn mărime de 50 pe parcursula 5 ani consecutivi icircncepacircnd cu perioada fiscală icircn care cu organul fiscal a fost

icircncheiat acordul de scutire de impozit

Icircntreprinderile al căror capital social este constituit sau majorat icircn modul prevăzutde legislaţie prin contribuţia ce depăşeşte suma echivalentă cu 2 milioane dolariSUA se scutesc de plata impozitului pe venit pe parcursul a 3 ani consecutivi

icircncepacircnd cu perioada fiscală icircn care cu organul fiscal a fost icircncheiat acordul descutire de impozit

Agenţii economici inclusiv icircntreprinderile cu investiţii străine la care termenulde acţiune a facilităţii sus-menţionate a expirat sunt scutiţi de plata impozitu-



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lui prin reducerea venitului impozabil cu o sumă ce constituie 50 din valoareade intrare (valoarea de procurare sau valoarea istorică) a activelor materiale petermen lung (cu excepţia autoturismelor a mobilei pentru oficiu şi a activelor cudestinaţie generală de gospodărire) inclusiv activele materiale pe termen lungprocurate icircn baza contractului de leasing dar nu mai mult de suma venituluiimpozabil Icircn cazul procurării mijloacelor fixe icircn baza unui contract de leasingfinanciar facilitatea dată se aplică pe perioada fiscală icircn care mijlocul fix a fost

pus icircn funcţiune de către locatar

Agenţii micului business

Au dreptul la scutire integrală de plata impozitului pe venit pe un termen de treiperioade fiscale următorii agenţi economici

Agenţii economici al căror număr mediu anual de salariaţi nu depăşeşte 19persoane şi suma anuală a veniturilor din vacircnzări inclusiv a serviciilor prestatenu depăşeşte suma de 3 000 000 de lei indiferent de forma juridică de organi-

zare şi genul de activitate

Gospodăriile ţărăneşti (de fermier)

Cooperativele agricole de prestări servicii cu condiţia livrării (prestării) a celpuţin 75 din volumul total al producţiei (serviciilor) proprii către membrii săişisau procurării (beneficierii) de la membrii săi a (de) cel puţin 75 din volu-mul total al producţiei procurate (serviciilor prestate) de cooperativă

Imediat după expirarea termenului scutirii de plata impozitului pe venit pen-tru trei perioade fiscale agenţii economici nominalizaţi au dreptul icircn decurs dedouă perioade fiscale la o reducere de 35 a cotelor impozitului pe venit

Băncile comerciale

Băncile comerciale sunt scutite totalmente de impozit pe venitul obţinut din cre-ditele acordate pe un termen de peste 3 ani şi icircn proporţie de 50 - pe venitulobţinut din creditele acordate pe un termen de la 2 la 3 ani Scutirea menţionatăse aplică asupra veniturilor aferente finanţării investiţiilor destinate achiziţionăriimijloacelor fixe icircn scopul utilizării lor icircn activitatea economică a icircntreprinderiicontractării lucrărilor de antrepriză şi a serviciilor de engineering achiziţionăriişi prelucrării produselor agricole proiectării elaborării icircnsuşirii şi implementării

tehnicii şi tehnologiilor noi precum şi reprofilării şi retehnologizării procesuluide producţie sădirii şi icircnnoirii plantaţiilor multianuale achiziţionării şi punerii lamaturaţie a materiei prime şi alcoolului pentru vinuri şi divinuri (coniacuri)

Rezidenţii zonelor economice libere

Impozitarea rezidenţilor zonelor economice libere are următoarele particularităţi

Impozitul pe venitul rezidenţilor obţinut de la exportul mărfurilor (serviciilor)originare din zona economică liberă icircn afara teritoriului vamal al Republicii

Moldova se percepe icircn proporţie de 50 din cota stabilită icircn Republica Mol-dova



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Impozitul pe venitul de la activitatea rezidenţilor icircn zona economică liberă cuexcepţia celei stabilite icircn alineatul unu se percepe icircn proporţie de 75 dincota stabilită icircn Republica Moldova

Rezidenţii care au investit icircn fondurile fixe ale icircntreprinderilor lor şisau icircn dez-voltarea infrastructurii zonei economice libere un capital echivalent cu cel pu-ţin un milion de dolari SUA sunt scutiţi de plata impozitului pe venitul de la

exportul mărfurilor (serviciilor) originare din zona economică liberă icircn afarateritoriului vamal al Republicii Moldova pe o perioadă de 3 ani icircncepacircnd cutrimestrul imediat următor trimestrului icircn care a fost atins volumul indicat deinvestiţii

Rezidenţii care au investit icircn fondurile fixe ale icircntreprinderilor lor şisau icircn dez-voltarea infrastructurii zonei economice libere un capital echivalent cu cel pu-ţin 5 milioane dolari SUA sunt scutiţi de plata impozitului pe venitul de laexportul mărfurilor (serviciilor) originare din zona economică liberă icircn afarateritoriului vamal al Republicii Moldova pe o perioadă de 5 ani icircncepacircnd cutrimestrul imediat următor trimestrului icircn care a fost atins volumul indicat de

investiţiiOrganizaţiile din sfera ştiinţei şi inovării

Organizaţiile din sfera ştiinţei şi inovării se scutesc integral de plata impozituluipe venit cu condiţia ca suma impozitului pe venit calculată şi nevirată la bugetsă fie utilizată la finanţarea proiectelor din sfera ştiinţei şi inovării

Agenţii economici din domeniul realizării de programe

Agenţii economici a căror activitate de bază este realizarea de programe se scu-

tesc integral de plata impozitului pe venit pe parcursul a 5 perioade fiscale con-secutive

Producătorii agricoli

Se scutesc de plata impozitului pe venit pe un termen de 5 perioade fiscale con-secutive agenţii economici - producători agricoli indiferent de forma organizato-rico-juridică pe veniturile icircnregistrate exclusiv din activitatea de bază efectivă

Rezidenţii Portului Internaţional Liber ldquoGiurgiuleştirdquo

Icircntreprinderile care au efectuat icircn cadrul Acordului de investiţii ldquoCu privire la Por-tul Internaţional Liber ldquoGiurgiuleştirdquo investiţii capitale icircn mărime ce depăşeştesuma echivalentă сu 5 milioane dolari SUA se scutesc de plata impozitului pevenit pe o perioadă de 5 ani consecutivi ulteriori perioadei fiscale icircn care a fostatins volumul indicat de investiţii capitale icircncepacircnd cu prima perioadă fiscală icircncare acestea au declarat venit impozabil

Icircntreprinderile menţionate care au efectuat investiţii capitale suplimentare icircnmărime ce depăşeşte suma echivalentă cu 5 milioane dolari SUA se scutesc su-plimentar de plata impozitului pe venit pe o perioadă de 2 ani consecutivi ul-

teriori perioadei fiscale icircn care a fost atins volumul indicat de investiţii capitale icircncepacircnd cu prima perioadă fiscală icircn care acestea au declarat venit impozabil



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Autorităţile publice şi instituţiile publice

Sunt scutite de impozit autorităţile publice şi instituţiile publice finanţate dinbugetul public naţional

Tratate pentru evitarea dublei impuneri

La situaţia de 1 ianuarie 2006 icircn Republica Moldova sunt puse icircn aplicare 28 tra-tate pentru evitarea dublei impuneri cu următoarele state

Republica Albania Republica Armenia Republica Austria Republica Azerbaid- jan Republica Belarus Regatul Belgiei Bosnia şi Herţegovina Republica Bul-garia Canada Republica Populară Chineză Republica Cehă Republica EstoniaRepublica Federală Germania Republica Elenă Republica Ungară Japonia Re-publica Kazahstan Republica Letonia Republica Lituania Regatul Ţărilor de JosRepublica Polonia Romacircnia Federaţia Rusă Confederaţia Elveţiană RepublicaTadjikistan Republica Turcia Ucraina şi Republica Uzbekistan

Tratatele pentru evitarea dublei impuneri icircncheiate icircntre Republica Moldova şistatele sus-menţionate se bazează icircn general pe Modelul OECD al Convenţiei

Icircn scopul evitării dublei impuneri icircn Republica Moldova se aplică metoda trece-rii icircn cont (creditării) a impozitului achitat icircn străinătate

Icircn senul tratatelor pentru evitarea dublei impuneri la care Republica Moldovaeste parte la impozitarea veniturilor nerezidenţilor se aplică cotele stipulate de

tratatele nominalizate care sunt mai reduse decacirct cotele prevăzute de legislaţiafiscală internă Totuşi cacircnd cota stipulată de tratate depăşeşte cota conform le-gislaţiei se aplică cota prevăzută de legislaţie

Cotele impozitelor pe venit reţinute la sursa de plată conform tratatelor pentruevitarea dublei impuneri sunt reflectate icircn Anexa I



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Pacircnă la implementarea noului sistem de impozitare a bunurilor imobiliare icircnbaza valorii de piaţă icircncepacircnd cu 1 ianuarie 2007 impozitul pe bunurile imobili-

are este divizat icircn impozitul pe bunurile imobiliare şi impozitul funciar


Subiecţi ai impunerii sunt persoanele juridice şi persoanele fizice rezidenţi şi ne-rezidenţi ai Republicii Moldova

proprietarii bunurilor imobiliare de pe teritoriul Republicii Moldova

deţinătorii drepturilor patrimoniale (drepturilor de posesie de gestiune deadministrare operativă) asupra bunurilor imobiliare de pe teritoriul Republicii

Moldova ce se află icircn proprietatea publică a statului sau icircn proprietatea publicăa unităţilor administrativ-teritoriale şi arendaşii care arendează un obiect al im-punerii proprietate privată dacă contractul de arendă nu prevede altfel

Cotele impozitului pe bunurile imobiliare

Pacircnă la 1 ianuarie 2007 cotele impozitului pe bunurile imobiliare sunt stabilite icircntre 01 - 03 din valoarea de bilanţ a clădirilor şi construcţiilor icircn funcţie deamplasarea acestora Cotele impozitului funciar sunt stabilite icircn funcţie de clasi-ficarea terenurilor şi gradul de fertilitate a terenurilor

Administrarea impozitului pe bunurile imobiliare

Persoanele juridice şi fizice care practică activitate de icircntreprinzător calculeazăsuma anuală a impozitului trimestrial cel tacircrziu la data de 20 a lunii imediat ur-mătoare trimestrului gestionar al anului fiscal icircn curs

IMPOZITUL PE BUNURILE IMOBILIARE



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Subiecţii impunerii sunt

Persoanele fizice şi juridice icircnregistraţi ca contribuabili ai TVA

Persoanele juridice şi fizice care importă mărfuri

Persoanele juridice şi fizice care importă servicii considerate ca livrări impoza-bile efectuate de persoanele menţionate

Cotele TVA

Sunt stabilite 4 cote ale TVA 20 8 5 şi 0

Cota standard a TVA este 20 şi se aplică la valoarea impozabilă a mărfurilorşi serviciilor importate şi a livrărilor de mărfuri şi servicii efectuate pe teritoriulRepublicii Moldova

Pacircinea şi produsele de panificaţie laptele şi produsele lactate livrate pe teritoriulRepublicii Moldova medicamentele şi zahărul din sfecla de zahăr atacirct importatecacirct şi cele livrate pe teritoriul Republicii Moldova sunt supuse TVA la cota redusăde 8

Gazele naturale şi gazele lichefiate atacirct cele importate cacirct şi cele livrate pe terito-riul Republicii Moldova sunt supuse TVA la cota redusă de 5

Cota TVA de 0 este aplicată la

Mărfurile serviciile pentru export

Toate tipurile de transporturi internaţionale de mărfuri (inclusiv de expediţie)şi pasageri

Energia electrică energia termică şi apa caldă destinată populaţiei

Importul şisau livrarea pe teritoriul republicii a mărfurilor serviciilor destinatefolosinţei oficiale de către misiunile diplomatice icircn Republica Moldova şi altemisiuni asimilate lor icircn Republica Moldova cacirct şi destinate uzului sau consumu-lui personal de către membrii personalului diplomatic şi administrativ-tehnic alacestor misiuni şi de către membrii familiilor lor care locuiesc icircmpreună cu ei

Importul şisau livrarea pe teritoriul republicii a mărfurilor serviciilor destinateproiectelor de asistenţă tehnică realizate pe teritoriul Republicii Moldova decătre organizaţiile internaţionale şi ţările donatoare icircn limita tratatelor la careaceasta este parte

Lucrările de construcţie a caselor de locuit inclusiv a celor construite cu aplica-rea metodei de creditare ipotecară incluse icircn programele (proiectele) social-economice cu destinaţie specială icircn domeniul construcţiei caselor de locuit

TAXA PE VALOAREA ADĂUGATĂ



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Mărfurile serviciile livrate icircn zona economică liberă din afara teritoriului vamalal Republicii Moldova livrate din zona economică liberă icircn afara teritoriuluivamal al Republicii Moldova livrate icircn zona economică liberă din restul teri-toriului vamal al Republicii Moldova precum şi cele livrate de către rezidenţiidiferitelor zone economice libere ale Republicii Moldova unul altuia

Serviciile prestate de icircntreprinderile industriei uşoare pe teritoriul Republicii

Moldova icircn cadrul contractelor de prelucrare icircn regimul vamal de perfecţiona-re activă

Serviciile livrate de organizaţiile din sfera ştiinţei şi inovării

Mărfurile şi serviciile introduse pe teritoriul Portului Internaţional Liber Giurgi-uleşti de pe restul teritoriului vamal al Republicii Moldova

Serviciile prestate se consideră drept servicii de export icircn corespundere cu plasa-rea livrării (locul aflării bunurilor imobile locul prestării efective a serviciilor saureşedinţa beneficiarului de servicii)

Scutirile de TVA

Scutirile de TVA se aplică la importul mărfurilor serviciilor şi pentru livrările demărfuri servicii efectuate de către subiecţii impozabili ce constituie rezultatulactivităţii lor de icircntreprinzător icircn Republica Moldova

Principalele scutiri de TVA sunt următoarele

Produsele alimentare şi nealimentare pentru copii

Proprietatea de stat răscumpărată icircn procesul privatizării

Serviciile medicale cu excepţia celor cosmetice materia primă medicamen-toasă materialele articolele ambalajul primar şi secundar utilizate la prepara-rea şi producerea medicamentelor

Serviciile financiare

Serviciile legate de jocurile de noroc

Producţia de carte şi publicaţiile periodice (cu excepţia celor cu caracter publi-citar şi erotic) precum şi serviciile de editare a producţiei de carte şi a publica-ţiilor periodice cu excepţia celor cu caracterul menţionat

Activele materiale a căror valoare depăşeşte 1000 lei pentru o unitate şi al cărortermen de exploatare depăşeşte un an plasate icircn capitalul statutar (social) alagentului economic

Mărfurile şi serviciile finanţate din contul icircmprumuturilor şi granturilor acordateGuvernului sau acordate cu garanţie de stat din contul icircmprumuturilor acordatede organismele financiare internaţionale (inclusiv din cota-parte a Guvernului)precum şi din contul granturilor acordate instituţiilor finanţate de la buget

Serviciile importate de organizaţiile din sfera ştiinţei şi inovării

Venitul sub formă de dobacircndă obţinut de locatar icircn baza unui contract de lea-sing financiar



10

Mărfurile importate de către persoanele juridice icircn scopuri necomerciale dacăvaloarea icircn vamă a acestor mărfuri nu depăşeşte suma de 50 Euro

TVA nu se aplică

Mărfurilor introduse pe teritoriul vamal şi plasate sub regimurile vamale detranzit transformare sub control vamal antrepozit vamal şi sub destinaţiile va-

male de distrugere şi abandon icircn folosul statuluiMărfurilor autohtone anterior exportate şi reintroduse icircn termen de 3 ani icircnaceeaşi stare

Mărfurilor plasate sub regimul vamal de admitere temporară şi produselorcompensatoare după perfecţionarea pasivă conform reglementărilor vamale

Mărfurile introduse icircn baza unui contract de leasing internaţional şi plasatesub regim de admitere temporară

Scutiri de TVA acordate Portului Internaţional Liber ldquoGiurgiuleştirdquo

Mărfurile şi serviciile importate icircn Portul Internaţional Liber Giurgiuleşti dinstrăinătate precum şi mărfurile şi serviciile exportate din Portul InternaţionalLiber Giurgiuleşti

Livrările de mărfuri şi servicii icircn interiorul Portului Internaţional Liber Giurgi-uleşti precum şi livrările de mărfuri şi servicii efectuate icircntre rezidenţii PortulInternaţional Liber Giurgiuleşti şi rezidenţii zonelor economice libere ale Re-publicii Moldova

Importul TVA

TVA la mărfurile importate este deductibil numai icircn rezultatul achitării TVA Icircnce-pacircnd cu 1 ianuarie 2005 TVA achitat la importul serviciilor este deductibil

TVA la activele materiale a căror valoare depăşeşte 1000 lei pentru o unitate şial căror termen de exploatare depăşeşte un an livrate pe teritoriul republicii şiplasate icircn capitalul statutar (social) al agentului economic este deductibil

Se permite trecerea icircn cont a TVA la serviciile importate numai icircn cazul achitării TVA

TVA la importul serviciilor urmează a fi achitat la momentul achitării plăţii pentruserviciul importat

TVA la importul mărfurilor urmează a fi achitat icircn procesul vămuirii mărfurilor (cuexcepţia zonelor economice libere)

Restituirea TVA

Contribuabilii TVA au dreptul la restituirea TVA pentru

Livrările de mărfuri şi servicii care sunt subiectul cotei reduse a TVA de 8 (pacirci-

nea şi produsele de panificaţie laptele şi produsele lactate livrate pe teritoriulRepublicii Moldova)



11

Livrările de mărfuri şi servicii care sunt subiectul cotei TVA de 0 (cu excepţiamărfurilor serviciilor destinate asistenţei tehnice misiunilor diplomatice icircn Re-publica Moldova şi altor misiuni asimilate lor icircn Republica Moldova şi mărfuri-lor serviciilor care fac obiectul zonelor economice libere)

Procurările nedeductibile ale TVA

TVA achitat sau care urmează a fi achitat pe valorile materiale serviciile procura-te care sunt folosite pentru efectuarea livrărilor scutite de TVA nu este deductibilşi se raportează la consumuri sau cheltuieli

TVA achitat sau care urmează a fi achitat pe valorile materiale serviciile procura-te care nu sunt folosite pentru desfăşurarea activităţii de icircntreprinzător sau care

icircn procesul activităţii de icircntreprinzător au fost sustrase sau au constituit pierderisupranormativ nu este deductibil şi se reportează la cheltuieli

Administrarea TVA

Subiecţii care desfăşoară activitate de icircntreprinzător cu excepţia autorităţilorpublice instituţiilor publice şi deţinătorilor patentei de icircntreprinzător este obli-gat să se icircnregistreze la inspectoratul fiscal teritorial ca contribuabil al TVA dacă

icircntr-o oarecare perioadă de 12 luni consecutive a efectuat livrări de mărfuri ser-vicii icircn sumă ce depăşeşte 200000 lei (15500 dolari SUA)

Subiecţii care primesc servicii de la nerezidenţii localizaţi peste hotarele Repu-blicii Moldova sunt obligaţi să se icircnregistreze ca contribuabili ai TVA dacă costulserviciilor depăşeşte 200000 lei (15500 dolari SUA) pe an Numai contribuabilii

TVA icircnregistraţi oficial au dreptul la restituirea supraplatei TVA

Subiectul impozabil care efectuează o livrare impozabilă este obligat să prezintecumpărătorului factura fiscală

Contribuabilii TVA sunt obligaţi să prezinte declaraţia privind TVA pentru fiecareperioadă fiscală nu mai tacircrziu de ultima zi a lunii care urmează după icircncheiereaperioadei fiscale



12



Persoanele juridice şi persoanele fizice care prelucrează şisau fabrică mărfurisupuse accizelor pe teritoriul Republicii Moldova

Persoanele juridice şi persoanele fizice care importă mărfuri supuse accizelor

Cotele accizelor

Accizului sicircnt supuse circa 14 tipuri de mărfuri de consum cum ar fi cafeaua ca-viarul berea vinul şampania alcoolul articolele din tutun produsele petroliereparfumurile autoturismele aparatura electronică articolele de giuvaiergerie

Anexa II prevede lista mărfurilor supuse accizelor şi cotele accizelor

Cotele accizelor se stabilesc

Icircn sumă absolută la unitatea de măsură a mărfii

Ad valorem icircn procente de la valoarea mărfurilor

Scutirea de accize

Accizele nu se achită

La importul mărfurilor supuse accizelor definite ca ajutoare umanitare

La importarea mărfurilor supuse accizelor destinate proiectelor de asistenţătehnică realizate pe teritoriul Republicii Moldova de către organizaţiile inter-naţionale şi ţările donatoare icircn limita tratatelor la care aceasta este parte

La importarea mărfurilor supuse accizelor destinate folosinţei oficiale de că-tre misiunile diplomatice icircn Republica Moldova şi alte misiuni asimilate lor icircnRepublica Moldova cicirct şi destinate uzului sau consumului personal de cătremembrii personalului diplomatic şi administrativ-tehnic al acestor misiuni şide către membrii familiilor lor care locuiesc icircmpreună cu ei

La exportul mărfurilor supuse accizelor

La mărfurile supuse accizelor finanţate din contul icircmprumuturilor si granturiloracordate Guvernului sau acordate cu garanţie de stat din contul icircmprumutu-rilor acordate de organismele financiare internaţionale (inclusiv din cota-partea Guvernului) precum şi din contul granturilor acordate instituţiilor finanţatede la buget

La introducerea mărfurilor supuse accizelor pe teritoriul vamal şi plasarea aces-tora sub regimurile vamale de tranzit transformare sub control vamal antre-pozit vamal sub destinaţiile vamale de distrugere abandon icircn folosul statului

precum şi magazin duty free cu excepţia ţigărilor cu filtru de import

La plasarea mărfurilor supuse accizelor icircn regimul vamal admiterea temporară

ACCIZELE



13

La mărfurile autohtone supuse accizelor anterior exportate şi reintroduse icircntermen de 3 ani icircn aceeaşi stare şi produsele compensatoare după perfecţio-narea pasivă conform reglementărilor vamale

La mărfurile supuse accizelor introduse icircn zona economică liberă din afara te-ritoriului vamal al Republicii Moldova din alte zone economice libere din res-tul teritoriului vamal al Republicii Moldova precum şi mărfurile originare din

această zonă şi scoase icircn afara teritoriului vamal al Republicii Moldova

La mărfurile supuse accizelor importate de către persoane juridice icircn scopurinecomerciale dacă valoarea icircn vamă a acestor mărfuri nu depăşeşte suma de50 de euro

La mărfurile supuse accizelor importate icircn Portul Internaţional Liber Giurgiu-leşti din străinătate sau zonele economice libere situate pe teritoriul Repub-licii Moldova precum şi produsele exportate din Portul Internaţional LiberGiurgiuleşti peste hotarele Republicii Moldova

La introducerea mărfurilor străine supuse accizelor pe teritoriul vamal şi plasareaacestora icircn regimul vamal perfecţionarea activă accizul se achită la introducereaacestor mărfuri cu restituirea ulterioară a sumelor achitate ale accizului la scoa-terea de pe teritoriul vamal a produselor rezultate din prelucrare

La scoaterea de pe teritoriul vamal a mărfurilor străine supuse accizelor plasatesub destinaţia vamală reexport se restituie sumele accizelor achitate la introdu-cerea acestora pe teritoriul vamal

Administrarea accizelor

Subiecţii impunerii cu accize urmează să se icircnregistreze şi să primească certificatde acciz precum şi să prezinte declaraţia privind achitarea accizelor cel tacircrziu icircnultima zi a lunii care succedă luna icircn care a fost efectuată expedierea (transpor-tarea) mărfurilor supuse accizelor



14

Cotele taxei vamale

Legislaţia fiscală stabileşte lista mărfurilor importate supuse taxei vamale şi co-

tele taxei vamale Cotele taxei vamale variază de la 0 la 30 icircn funcţie de tipulmărfii Taxa vamală se calculează şi se percepe icircn baza valorii icircn vamă a mărfiipacircnă sau la momentul prezentării declaraţiei vamale

Taxa vamală nu se percepe la mărfurile şi obiectele produse şi importate dinţările CSI (Federaţia Rusă Ucraina Republica Belarus Republica Armenia Turk-menistan Georgia Republica Azerbadjan Republica Kazahstan Republica Kacircr-gacircză Republica Tadjikistan Republica Uzbekistan) şi Romacircnia cu care RepublicaMoldova a icircncheiat acorduri interstatale bilaterale privind comerţul liber PotrivitAcordurilor de comerţ liber din cadrul Pactului de Stabilitate pentru Europa de

Sud-Est importul mărfurilor din Republica Macedonia Serbia şi MuntenegruRepublica Albania Bosnia şi Herţegovina Republica Bulgaria Republica Croaţiaeste scutit integral sau parţial de taxa vamală

Scutirea de taxa vamală

Se scutesc de taxa vamală

Mijloacele de transport folosite la transporturi internaţionale de pasageri şi debagaje de mărfuri

Mărfurile de uz oficial introduse pe sau scoase de pe teritoriul vamal de cătrecetăţeni străini

Valuta naţională valuta străină şi hacircrtiile de valoare

Mărfurile introduse pe sau scoase de pe teritoriul vamal icircn calitate de ajutorumanitar cu titlu gratuit (donaţii) sau icircn scopuri filantropice

Mărfurile introduse provizoriu pe sau scoase provizoriu de pe teritoriul vamalsub supraveghere vamală icircn cadrul regimurilor vamale respective

Mărfurile plasate sub regimurile vamale de tranzit de perfecţionare activă an-

trepozit vamal şi sub destinaţiile vamale de distrugere şi abandon icircn folosulstatului

Mărfurile autohtone anterior exportate şi reintroduse icircn termen de 3 ani icircnaceeaşi stare şi produsele compensatoare după perfecţionarea pasivă conformreglementărilor vamale

Publicaţiile periodice cărţile ce ţin de domeniul icircnvăţămacircntului ştiinţei şi cul-turii materialele didactice pentru instituţiile preşcolare de icircnvăţămacircnt şi cu-rative

Mărfurile importate pentru comercializarea lor icircn regimul vamal magazin duty

free (duty free diplomatic)Mărfurile (serviciile) introduse icircn zona economică liberă de pe restul teritoriului

TAXA VAMALĂ



15

vamal al Republicii Moldova din afara teritoriului vamal al Republicii Moldovade pe teritoriul altor zone economice libere precum şi mărfurile (serviciile)inclusiv cele originare din zona economică liberă exportate icircn afara teritoriuluivamal al Republicii Moldova şi icircn alte zone economice libere

Mărfurile importate pe teritoriul Republicii Moldova din contul icircmprumutu-rilor şi granturilor acordate Guvernului sau acordate cu garanţie de stat din

contul icircmprumuturilor acordate de organismele financiare internaţionale (in-clusiv din cota-parte a Guvernului) precum şi din contul granturilor acordateinstituţiilor finanţate de la buget

Utilajul tehnologic echipamentul instalaţiile şi mijloacele circulante importa-te de către organizaţiile din sfera ştiinţei şi inovării

Activele materiale valoarea cărora depăşeşte 1000 lei pentru o unitate şi al că-ror termen de exploatare depăşeşte un an plasate icircn capitalul statutar (social)al agentului economic

Mărfurile introduse icircn Republica Moldova de către persoanele juridice icircn sco-

puri necomerciale şi plasate sub regimul vamal de import a căror valoare icircnvamă nu depăşeşte 50 de euro


Bunurile mobile a căror valoare depăşeşte 1000 de lei şi a căror durată de func-ţionare este mai mare de un an importate de către icircntreprinderile ce desfăşoa-ră activitatea de leasing icircn scopul onorării obligaţiilor contractuale ale acesto-ra rezultate din contractele de leasing icircncheiate cu persoane fizice sau juridicedin Republica Moldova

Scutirile pentru Portul Internaţional Liber ldquoGiurgiuleştirdquo includ

Produsele petroliere importate icircn cadrul şi icircn condiţiile Acordului de investiţiiCu privire la Portul Internaţional Liber Giurgiuleşti destinate comercializă-rii prin unităţile de comercializare a produselor petroliere stabilite icircn acordulmenţionat

Mărfurile importate cu scopul efectuării investiţiilor capitale icircn cadrul şi icircn con-diţiile Acordului de investiţii Cu privire la Portul Internaţional Liber Giurgiu-leşti



16

COTELE IMPOZITELOR PE VENIT REŢINUTE LA SURSA DE PLATĂCONFORM TRATATELOR PENTRU EVITAREA DUBLEI IMPUNERI ()

Nr do Denumirea statului Dividende Dobacircnzi Royalty

1 Republica Albania 5 (25) 10 5 10

2 Republica Armenia 5 (25) 15 10 10

3 Republica Austria 5 (25) 15 5 5

4 Republica Azerbaidjan 8 15 10 10

5 Republica Belarus 15 10 15

6 Regatul Belgiei 15 15 0

7 Bosnia şi Herţegovina 5 (25) 10 10 10

8 Republica Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 Republica Populară Chineză 5 (25) 10 10 10

11 Republica Cehă 5 (25) 15 5 10

12 Republica Estonia 10 10 10

13 Republica Federală Germania 15 5 0

14 Republica Elenă 5 (25) 15 10 8

15 Republica Ungară 5 (25) 15 10 0

16 Japonia 15 10 0 10

17 Republica Kazahstan 10 (25) 15 10 10

18 Republica Letonia 10 10 10

19 Republica Lituania 10 10 10

20 Regatul Ţărilor de Jos 5 (25) 15 5 2

21 Republica Polonia 5 (25) 15 10 10

22 Romacircnia 10 10 10 15

23 Federaţia Rusă 10 0 10

24 Confederaţia Elveţiană 5 (25) 15 10 0

25 Republica Tadjikistan 5 (25) 10 5 10

26 Republica Turcia 10 (25) 15 10 10

27 Ucraina 5 (25) 15 10 1028 Republica Uzbekistan 5 (10) 15 10 15

Anexa I



17

P

o z i ţ i a

t a r i f a r ă

D e n u m i r e a m ă r fi i l i c e n ţ e i

C o t e l e a c

c i z e l o r

0 9 0 1

C a f e a c h i a r p r ă

j i t ă s a u d e c o f e i n i z a t ă c o j i

ş i p e l i c u l e d e c a f e a icirc n l o c u i t o r i d e

c a f e a c o n ţ i n acirc n d c a f e a icirc n o r i c e p r o p o r ţ i e

1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0

I c r e n e g r e ( c a v i

a r ) ş i icirc n l o c u i t o r i d e i c r e n e g r e

2 5 v a l o a

r e a icirc n l e i

2 1 0 1

E x t r a c t e e s e n ţ e ş i c o n c e n t r a t e d e c a f e a ş i p

r e p a r a t e p e b a z a a c e s t o r e x

t r a c t e

e s e n ţ e ş i c o n c e n t r a t e d e c a f e a s a u p e b a z ă

d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0

B e r e f a b r i c a t ă d

i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e

1 0 v a l o a r e a icirc n l e i

d a r n u m a i p u ţ i n d e 2 5

0 l e i l i t r u

2 2 0 4

1 0 1 9 1

V i n u r i s p u m a n t e c l a s i c e



0 l e i l i t r u

2 2 0 4

1 0 1 9 2

V i n u r i s p u m a n t e n a t u r a l e



0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1

V i n u r i s p u m o a s e ( g a z i fi c a t e )



0 l e i l i t r u

2 2 0 4

2 1

V i n u r i a l t e l e d e

c acirc t c e l e s p u m o a s e ş i s p u m a n t e m u s t n e f e r m e n t a t s a u

c u f e r -

m e n t a r e a o p r i t ă p r i n a d ă u g a r e d e a l c o o l icirc n

r e c i p i e n t e c u c a p a c i t a t e a d

e p acirc n ă

l a 2 l i t r i

- c u o c o n c e n t r a ţ i e d e a l c o o l d e p acirc n ă l a 1 3

icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

- c u o c o n c e n t r a ţ i e d e a l c o o l d e p e s t e 1 3 icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A

M Ă R F U R I L O R S U P U S E A C C I Z E L O R Ş I C O T E L E A C C I Z E L O R

A n e x a I I



18

2 2 0 4

2 9



c u f e r -

m e n t a r e a o p r i t ă p r i n a d ă u g a r e d e a l c o o l icirc n r e c i p i e n t e c u c a p a c i t a t e a d

e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0

M u s t u r i a l t e l e d e c acirc t c e l e n e f e r m e n t a t e s a u

c u f e r m e n t a r e a o p r i t ă p r i n

a d ă u -

g a r e d e a l c o o l

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5

V e r m u t u r i ş i a l t e v i n u r i d i n s t r u g u r i p r o a s p e ţ i a r o m a t i z a t e c u p l a n t e

s a u c u

s u b s t a n ţ e a r o m

a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6

A l t e b ă u t u r i f e r

m e n t a t e ( d e e x e m p l u o b ţ i n

u t e d i n s u c d e p e r e p r o a s p

e t e c i -

d r u h i d r o m e l )

a m e s t e c u r i d e b ă u t u r i f e r m

e n t a t e a m e s t e c u r i d e b ă u t u r i f e r -

m e n t a t e ş i b ă u t u r i n e a l c o l i c e n e d e n u m i t e

ş i n e c u p r i n s e icirc n a l t ă p a r t e

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0

A l c o o l e t i l i c n e d

e n a t u r a t c u o c o n c e n t r a ţ i e d e a l c o o l d e 8 0 v o l s a u m a

i m u l t

c u e x c e p ţ i a c e l u

i d e s t i n a t icirc n i n d u s t r i a d e p a

r f u m e r i e ş i c o s m e t i c ă

0 0

9 l e i v o l l i t r u l i t r u a l c o o l

a b s o

l u t

2 2 0 7

2 0 0 0 0

A l c o o l e t i l i c ş i a

l t e r a c h i u r i d e n a t u r a t e d e o r i c e c o n c e n t r a ţ i e

0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9

D i s t i l a t e d e v i n

s a u d e t e s c o v i n ă d e s t r u g u

r i p r e z e n t a t e icirc n r e c i p i e n t e c u u n

c o n ţ i n u t c a r e s ă n u d e p ă ş e a s c ă 2 l

3 5 v a l o a r e a icirc n

l e i d a r n u m a i

p u ţ i n d e 0 2

5 l e i

v o l l i t r u a l c o o l

a b s o

l u t

2 2 0 8

2 0 4 0 0

D i s t i l a t e p r i m a r p r e z e n t a t e icirc n r e c i p i e n t e c u u n c o n ţ i n u t c a r e s ă d e p ă

ş e a s c ă

2 l


d a r n u m a i p u ţ i n

d e 0 1

0 l e i v o l l i t

r u a l c o o l a b s o l u t

2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3

A l t e d i s t i l a t e d e

v i n s a u d e t e s c o v i n ă d e s t r

u g u r i p r e z e n t a t e icirc n r e c i p i e n t e c u

u n c o n ţ i n u t c a r

e s ă d e p ă ş e a s c ă 2 l icirc n a f a r ă

d e d i s t i l a t e p r i m a r ş i b r a n d y



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4

B r a n d y p r e z e n t a t e icirc n r e c i p i e n t e c u u n c o n

ţ i n u t c a r e s ă d e p ă ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9





e s ă d e p ă ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0

W h i s k y r o m ş i r a c h i u d e t r e s t i e d e z a h ă r ( t

a fi a ) g i n ş i r a c h i u d e i e n u p ă r v o t -

c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1

A r a k r a c h i u o b

ţ i n u t d i n p r u n e p e r e c i r e ş e

s a u v i ş i n e ( e x c l u z acirc n d l i c h i o

r u r i l e )

a l t e r a c h i u r i ş i a

l t e b ă u t u r i s p i r t o a s e p r e z e

n t a t e icirc n r e c i p i e n t e c u u n c o

n ţ i n u t

c a r e s ă n u d e p ă

ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9

A l t e r a c h i u r i ş i

a l t e b ă u t u r i s p i r t o a s e p r e z e


n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2

A l t e r a c h i u r i ( e x c l u s i v l i c h i o r u r i )



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9

A l t e b ă u t u r i t a r

i ( p u n ş b a l s a m a p e r i t i v c o c t e i l b ă u t u r i a l c o o l i c e t a r i ş i

d e d e -

s e r t ) c u u n c o n

ţ i n u t c a r e s ă n u d e p ă ş e a s c ă

2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1

R a c h i u r i ( e x c l u z acirc n d l i c h i o r u r i l e ) c a r e s ă d e p ă ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9

A l c o o l e t i l i c n e d e n a t u r a t c u o c o n c e n t r a ţ i e

d e a l c o o l icirc n f u n c ţ i e d e v o l u m

d e

p acirc n ă l a 8 0 v o

l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0

Ţ i g ă r i d e f o i ( i n

c l u s i v c e l e c u c a p e t e t ă i a t e ) t r a b u c u r i ( ţ i g ă r i d e f o i s u b ţ i r i )

c o n ţ i n acirc n d t u t u n

1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0

Ţ i g a r e t e c o n ţ i n

acirc n d t u t u n

- c u fi l t r u

6 l e i + 3

d a r n u m a i p u ţ i n d e

8 7

0 l e i 1 0 0 0 b u c ă ţ i

- f ă r ă fi l t r u

4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0

A l t e ţ i g ă r i d e f o

i t r a b u c u r i ş i ţ i g a r e t e c o n ţ i n acirc n d icirc n l o c u i t o r i d e t u t u n

6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0

B e n z o l i d e s t i n a

ţ i u t i l i z ă r i i d r e p t c a r b u r a n ţ i

s a u c o m b u s t i b i l i

1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0

T o l u o l i d e s t i n a ţ i u t i l i z ă r i i d r e p t c a r b u r a n ţ i s a u c o m b u s t i b i l i

1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0

X i l i o l i d e s t i n a ţ i

u t i l i z ă r i i d r e p t c a r b u r a n ţ i s a u c o m b u s t i b i l i

1 2 0 0 l e i t o n a

2 7 0 7

5 0

A l t e a m e s t e c u r

i d e h i d r o c a r b u r i a r o m a t i c e

d i n a l c ă r o r v o l u m

c e l p u ţ i n 6 5

( i n c l u s i v p i e r d e

r i l e ) s e d i s t i l e a z ă l a 2 5 0 g r a d e C d u p ă m e t o d a A S T M D 8 6

1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0

C o n d e n s a t d e g

a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

U l e i u r i ( d i s t i l a t e ) u ş o a r e ş i m e d i i

1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0

M o t o r i n a i n c l u

s i v c o m b u s t i b i l ( c a r b u r a n t )

d i e s e l ş i c o m b u s t i b i l p e n t r

u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0

H i d r o c a r b u r i a c

i c l i c e s a t u r a t e

1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă

d e s t i n a t ă a fi f o l o s i t ă d r e p t

c a r b u r a n t s a u c o m b u s t i b i l

1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a

d e s t i n a t ă a l t o r u t i l i z ă r i

1 2 0 0 l e i t o n a

2 9 0 1

2 9

A l t e h i d r o c a r b u

r i a c i c l i c e n e s a t u r a t e

1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9


r i c i c l a n i c e c i c l e n i c e ş i c i c l o

t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0

B e n z e n d e s t i n a

t a fi f o l o s i t d r e p t c a r b u r a n t

s a u c o m b u s t i b i l

1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4

A m e s t e c d e i z o m e r i a i x i l e n u l u i

1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0

M o n o a l c o o l i s a t u r a ţ i ( m e t a n o l p r o p a n o l b

u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4

A l ţ i b u t a n o l i

1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0

P e n t a n o l ( a l c o o

l a m i l i c ) ş i i z o m e r i i l u i

1 2 0 0 l e i t o n a

2 9 0 5

1 6

O c t a n o l ( a l c o o l

o c t i l i c ) ş i i z o m e r i i l u i

1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9

A l c o o l i a c i c l i c i ş

i d e r i v a ţ i i l o r h a l o g e n a ţ i s u

l f o n a ţ i n i t r a ţ i s a u n i t r o z a ţ i

5 v a l o a r e a icirc n l e i

2 9 0 6

A l c o o l i c i c l i c i ş i

d e r i v a ţ i i l o r h a l o g e n a ţ i s u l f o n a ţ i n i t r a ţ i s a u n i t r o z a ţ i


2 9 0 9

E t e r i e t e r i ndash a l c o

o l i e t e r i ndash f e n o l i e t e r i ndash a l c o o

l i ndash f e n o l i p e r o x i z i a i a l c o o l i l o r p e -

r o x i z i a i e t e r i l o r p e r o x i z i a i c e t o n e l o r ( c u c o m p o z i ţ i e c h i m i c ă d e fi n i t ă s

a u n u )

ş i d e r i v a ţ i i l o r h

a l o g e n a ţ i s u l f o n a ţ i n i t r a ţ i s a u n i t r o z a ţ i

1 2 0 0 l e i t o n a

3 3 0 2

A m e s t e c u r i d e s u b s t a n ţ e o d o r i f e r a n t e ş i a m

e s t e c u r i ( i n c l u s i v s o l u ţ i i l e a

l c o o l i -

c e ) p e b a z a u n e

i a s a u a m a i m u l t o r s u b s t a n

ţ e o d o r i f e r a n t e d e t i p u l c e l o r u t i -

l i z a t e c a m a t e r i i p r i m e p e n t r u i n d u s t r i e a l t e p r e p a r a t e p e b a z ă d e s u b

s t a n ţ e

o d o r i f e r a n t e d e t i p u l c e l o r u t i l i z a t e p e n t r u

f a b r i c a r e a b ă u t u r i l o r




22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0

F o l i i p e n t r u m a

r c a r e p r i n p r e s a r e l a c a l d


3 2 1 2

9 0 1 0 0

E s e n ţ ă d e s i d e f


3 2 1 2

9 0 3 9 0

A l ţ i p i g m e n ţ i ( i

n c l u s i v p u l b e r i ş i f u l g i m e t a

l i c i ) d i s p e r s a ţ i icirc n t r ndash u n m e d i u n e -

a p o s s u b f o r m ă d e l i c h i d s a u p a s t ă d e t i p

u l c e l o r u t i l i z a ţ i p e n t r u f a b r i c a r e a

v o p s e l e l o r ( i n c l u s i v e m a i l u r i )


3 2 1 2

9 0 9 0 0

T i n c t u r i ş i a l t e s u b s t a n ţ e c o l o r a n t e p r e z e n

t a t e icirc n f o r m e s a u a m b a l a j e

d e s t i -

n a t e v acirc n z ă r i i c u

a m ă n u n t u l


3 8 1 4

0 0 9 0 0

A l ţ i s o l v e n ţ i ş i d

i l u a n ţ i o r g a n i c i c o m p u ş i n e

d e n u m i ţ i ş i n e c u p r i n ş i icirc n a l t ă p a r -

t e p r e p a r a t e c o

n c e p u t e p e n t r u icirc n d e p ă r t a r e a v o p s e l e l o r s a u l a c u r i l o r

1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0

D o d e c i l b e n z e n

1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0

A c h i l b e n z e n i l i n e a r i

1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3

Icirc m b r ă c ă m i n t e d

i n b l a n ă ( d e n u r c ă v u l p e p o l a r ă v u l p e s a m u r )

2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3

A r t i c o l e d e g i u v a e r g e r i e d i n m e t a l e p r e ţ i o a s e s a u d i n m e t a l e p l a c a t e s a u s u -

fl a t e c u m e t a l e

p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0

M a g n e t o f o a n e r a d i o m a g n e t o f o a n e r a d i o

m a g n e t o f o a n e a u t o p l a y e

r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0

A l t e a p a r a t e v i d e o d e icirc n r e g i s t r a t s a u d e r e p r o d u s c h i a r icirc n c o r p o r acirc n d

u n r e -

c e p t o r d e s e m n

a l e v i d e o f o n i c e c u b a n d ă m a g n e t i c ă d e o l ă ţ i m e c a r e

s ă n u

d e p ă ş e a s c ă 1 3

c m ş i a c ă r o r v i t e z ă d e r u l a r

e s ă n u d e p ă ş e a s c ă 5 0 m m

s

1 0 e u r o b u c a t a

8 5 2 1

1 0 8 0 0

A l t e a p a r a t e v i d

e o d e icirc n r e g i s t r a t s a u d e r e p r o d u s c h i a r icirc n c o r p o r acirc n d u n

r e c e p -

t o r d e s e m n a l e

v i d e o f o n i c e c u b a n d ă m a g n e t i c ă




23

8 5 2 1

9 0 0 0 0



r e c e p -


v i d e o f o n i c e


8 5 2 5

4 0

A p a r a t e d e l u a t

i m a g i n i fi x e ş i a l t e c a m e r e v i d e o c u icirc n r e g i s t r a r e a p a r a t

e f o t o -

g r a fi c e n u m e r i c

e


e x 8

5 2 5


v e d e r i fi x e ş i a l t e c a m e r e v i d e o


A u t o t u r i s m e c u

m o t o r c u p i s t o n p r i n a p r i n d e r e p r i n s c acirc n t e i e

8 7 0 3

2 1

- c u c a p a c i t a t e a

c i l i n d r i c ă a m o t o r u l u i c e n u

d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2


c i l i n d r i c ă a m o t o r u l u i d e p e

s t e 1 0 0 0 c m 3 d a r c a r e s ă n u

d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4


c i l i n d r i c ă a m o t o r u l u i c e d e

p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3


m o t o r c u p i s t o n p r i n a p r i n d e r e p r i n c o m p r e s i e ( d i e s e l s a u

s e m i - d i e s e l )

8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3

C o t a a c c i z e l o r s e m a j o r e a z ă p e n t r u a u t o t u r i s m e l e c u t e r m e n u l

d e e x p l o a t a r e

-

d e l a 3 l a 5 a n i

-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25

This Informative bulletin is published to provide information on the existingtaxation system in the Republic of Moldova It contains a brief outline of taxes(duties) and fees imposed in the Republic of Moldova

The Informative bulletin may be used by individuals and legal entities carryingout or wishing to carry out business activity in the Republic of Moldova

The legal framework for taxation of legal entities and individuals is the Tax Codeand laws establishing the taxes (duties) and fees not covered by the Tax Codethat set general taxation norms and rates of taxes (duties) and fees

Tax system of the Republic of Moldova

The tax system of the Republic of Moldova represents a series of taxes (duties)and fees as well as principles forms and methods of their levying amendmentand cancellation set out by the Tax Code and all the provisions for securing theircollection

Types of taxes (duties) and fees

In the Republic of Moldova general state and local taxes (duties) and fees areimposed

The system of general state taxes (duties) and fees includes income tax valueadded tax excise taxes privatization tax customs duty and fees to the RoadFund

The system of local taxes (duties) and fees includes tax on immovable propertynatural resources levies territory development fee fee on auctions and lotter-ies on the territory of the administrative-territorial unit advertising fee fee forthe use of local symbols fee for trading andor social services units market feehotel occupancy fee resort fee fee on municipal urban and rural (communal)passenger transportation services parking fee fee charged to dog owners fee

for development of localities situated in the border zone with customs (offices)posts for border crossing

INTRODUCTION



26

Annual taxable income (MDL) Rate ()

From Up to 2005 2006

--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers

Subject to taxation are legal entities and individuals except partnerships receiv-

ing income during a tax period from any sources within the Republic of Moldovaas well as legal entities receiving income from any sources outside the Repub-lic of Moldova and individuals receiving investment and financial income fromsources outside the Republic of Moldova

Subject of taxation

Subject of taxation is the gross income including fringe benefits received bylegal entities and individuals except partnerships during a tax period from allsources within the Republic of Moldova as well as income received by legal en-

tities from any sources outside the Republic of Moldova and investment andfinancial income received by individuals from sources outside the Republic ofMoldova except for deductions and exemptions such legal entities and individ-uals are entitled to

Tax rates

The amount of income tax shall be as follows

For individuals including farming entities and individual entrepreneurs

For legal entities - 18 of the taxable income in 2005 and 15 of the taxableincome in 2006

Withholding tax

Resident individuals except farming entities and individual entrepreneurs aresubject to withholding tax at the following rates

- royalty ndash 15

- interest ndash 15

Interest received by individuals except those registered as entities undertakingentrepreneurial activities shall not be subject to taxation before 1 January 2010

INCOME TAX



27

Persons carrying out business activity including companies organizations pub-lic authorities and state agencies except for farming entities and individual en-trepreneurs shall withhold in advance a tax equal to 5 of payments for thefollowing services

- lease services

- advertising

- auditing

- management marketing consulting

- protection and security of persons and goods

- services related to installation exploitation and reparation of computer en-gineering communication and network equipment peripheral devices dataprocessing creation and maintenance of databases and other services relatedto information technology

The amount withheld is considered part of the income tax payable by personsproviding such services

Non-residents are subject to withholding tax at the following rates

- royalty ndash 15

- premium under insurance and re-insurance contracts concluded in the Repub-lic of Moldova ndash 10

- other income ndash 10

Interest on state securities received by resident and non-resident legal entitiesand individuals shall not be subject to taxation before 1 January 2015

Tax incentives

Investment facilities

Legal entities which statutory capital is formed or increased according to the lawby contributions that exceed the equivalent of USD 250 000 are entitled to a 50income tax exemption for 5 consecutive years starting with the tax year in whichthe income tax exemption agreement is concluded with the tax authority

Legal entities which statutory capital is formed or increased according to the lawby contributions that exceed the equivalent of USD 2 million are entitled to anincome tax exemption for 3 consecutive years starting with the tax year in whichthe income tax exemption agreement is concluded with the tax authority

Business entities including legal entities with foreign investments whose pe-riod of the facility mentioned above has expired are entitled to an exemptionfrom income tax by reducing taxable income with 50 of the initial value ofpurchased long-term tangible assets (except for vehicles office furniture and as-sets used for general business purposes) Such assets include long-term tangibleassets acquired under a leasing agreement but not exceeding the amount of

taxable income In case of purchasing long-term tangible assets under a finan-cial leasing agreement this facility is applied for the tax period during which thelessee has put fixed assets into operation



28

Small business entities

The following entities are entitled to an income tax exemption for a period of 3years

Business entities with average annual number of employees not exceeding19 persons and annual revenue from sales including services not exceeding

MDL 3 million irrespective of the legal form of organization and type of activ-ity

Farming entities

Agricultural co-operatives that render services and comply with the principlethat at least 75 of the total value of their own goods (services) is delivered toits members andor at least 75 of the total value of goods (services) is pur-chased (benefited) by the co-operative from its members

Upon expiration of the 3-year income tax exemption period the mentionedbusiness entities are entitled to a 35 income tax rates reduction for the nexttwo years

Commercial banks

Commercial banks are entitled to an integral income tax exemption for incomederived from loans granted for a period exceeding 3 years and 50 income taxexemption on income derived from loans granted for a period from 2 to 3 yearsSuch exemption is applied to income from financing investments for acquisitionof fixed assets for the use in the entityrsquos business activity contracting companyworks and performing engineering services purchasing and processing agri-

cultural produce designing development mastering and implementation ofthe new techniques and technologies as well as reorganisation and technicalremodelling of the production process planting and renewal of perennial cul-tures acquisition and maturing of raw materials and alcohol for production ofwine and divine (cognac)

Residents of free economic zones (FEZs)

The taxation of the residents of FEZs has the following particularities

The tax on the residents revenue obtained from the export of goods (serv-ices) originating from the FEZ outside the customs territory of the Republic ofMoldova is levied in amount of 50 of the established rate in the Republic ofMoldova

The income tax for the residents activity within the FEZ except for that estab-lished in the first clause is levied in amount of 75 of the established rate inthe Republic of Moldova

The residents that have invested in fixed assets of their enterprises andorin the infrastructure development of the FEZ a capital equivalent to at leastUSD 1 million are entitled to an income tax exemption on revenue from ex-

port of goods (services) originating from the FEZ outside the customs territoryof the Republic of Moldova for a 3-year period starting with the quarter fol-lowing the one when the indicated volume of investments was reached



29

The residents that have invested in the fixed assets of their enterprises andorin the infrastructure development of the FEZ a capital equivalent to at leastUSD 5 million are entitled to an income tax exemption on revenue from ex-port of goods (services) originating from the FEZ outside the customs territoryof the Republic of Moldova for a 5-year period starting with the quarter fol-lowing the one when the indicated volume of investments was reached

Scientific and innovations entities

Entities which activate in the field of science and innovation technologies areentitled to an integral income tax exemption but respecting the conditions thatthey direct the amount of the income tax calculated but not paid to the budgetto finance projects in the field of science and innovations

Entities with software development

Entities whose main activity is software development are entitled to an integralincome tax exemption for 5 consecutive tax years

Agricultural producers

Agricultural producers irrespective of the legal form of organization are entitledto an income tax exemption for 5 consecutive tax years for income obtainedexclusively from main activity

Residents of the International Free Port ldquoGiurgiulestirdquo

Legal entities that make capital investments under the Investment Agreement

on the International Free Port ldquoGiurgiulestirdquo in an amount exceeding the equiva-lent of USD 5 million are entitled to an income tax exemption for a period of 5consecutive years following the tax period in which the mentioned volume ofcapital investments has been reached starting with the first tax period in whichthey declared taxable income

Such legal entities that make supplementary capital investments in an amountexceeding the equivalent of USD 5 million are entitled to additional income taxexemption for a period of 2 consecutive years following the tax period in whichthe mentioned volume of capital investments has been reached starting withthe first tax period in which they declared taxable income

Public authorities and agencies

Public authorities and agencies financed from the national public budget aretax-exempt



30

Double taxation treaties

As of 1 January 2006 the Republic of Moldova applies 28 double taxation treatieswith the following states

The Republic of Albania the Republic of Armenia the Republic of Austria theRepublic of Azerbaijan the Republic of Belarus the Kingdom of Belgium Bos-nia and Herzegovina the Republic of Bulgaria Canada the Peoplersquos Republicof China the Czech Republic the Republic of Estonia the Federal Republic ofGermany the Hellenic Republic the Republic of Hungary Japan the Republicof Kazakhstan the Republic of Latvia the Republic of Lithuania the Kingdom ofthe Netherlands the Republic of Poland Romania the Russian Federation theSwiss Confederation the Republic of Tajikistan the Republic of Turkey Ukraineand the Republic of Uzbekistan

Double taxation treaties concluded between the Republic of Moldova andabove-mentioned states are based in general on the OECD Model Tax Conven-

tion

For avoiding double taxation the Republic of Moldova uses the credit method oftax paid abroad

According to the double taxation treaties concluded by the Republic of Moldovawith regard to taxation of non-residentsrsquo income are applied the rates foreseenin the tax treaties which are lower than the rates provided by the internal taxlegislation If however the rate in the treaty is higher than the rate according tolegislation it is applied the rate foreseen by legislation

The applicable withholding income tax rates according to double taxation trea-ties are reflected in Appendix I



31

Prior to introduction on 1 January 2007 of the new property taxation systembased on market value the immovable property tax is divided into immovable

property tax and land tax

Taxpayers

Subjects to taxation are legal entities and individuals residents and non-resi-dents of the Republic of Moldova

Owners of immovable property located on the territory of the Republic ofMoldova

Holders of patrimonial rights (the right to possess manage and administer)

over immovable property located on the territory of the Republic of Moldovawhich is public property of the state or public property of the administrative-territorial units and landlords that lease private property unless the leasingagreement stipulates otherwise

Immovable property tax rate

Until 1 January 2007 the rates of real estate tax are range between 01 and03 of the book value of buildings and constructions depending on their loca-tion Land tax rates are established depending on classification and fertility levelof land

Administration of immovable property tax

Legal entities and individuals carrying out business activity shall calculate theannual amount of the tax on a quarterly basis by the 20th of the month follow-ing the reporting quarter of the current tax year

IMMOVABLE PROPERTY TAX



32

Taxpayers

Subject to taxation are

Legal entities and individuals registered as VAT-payers

Legal entities and individuals importing goods

Legal entities and individuals importing services treated as taxable suppliesmade by the respective subjects

VAT rates

There are four VAT rates established 20 8 5 and 0

The standard VAT rate is 20 applicable to taxable value of imported goods andservices and delivered on the territory of the Republic of Moldova

Bread and bakery products milk and dairy products delivered on the territory ofthe Republic of Moldova drugs and sugar beet imported and delivered on theterritory of the Republic of Moldova are subject to VAT reduced rate of 8

Natural and liquefied gases imported and delivered on the territory of the Re-public of Moldova are subject to VAT reduced rate of 5

The zero VAT rate is applicable to

Exports of goods and services

All kind of international cargo and passenger transportation services (includ-ing courier transportation)

Utilities (electricity thermal energy and hot water) provided to population

Import andor delivery on the territory of the Republic of Moldova of goodsservices designed for official use of diplomatic missions in the Republic ofMoldova and other similar missions in the Republic of Moldova as well as forpersonal use or consumption by members of diplomatic administrative andtechnical personnel of such missions and by members of their families livingwith them

Import andor delivery on the territory of the Republic of Moldova of goodsand services designed for technical assistance projects implemented on theterritory of the Republic of Moldova by international organizations and donorstates in accordance with international treaties as part of them

Works of housing construction including those projected by applying the realestate loans method included in the special social and economic programs(projects) in the field of housing construction

VALUE ADDED TAX



33

Goods services imported to FEZ from outside the customs territory of the Re-public of Moldova from a FEZ outside the customs territory of the Republicof Moldova imported to a FEZ from the rest of the customs territory of theRepublic of Moldova as well as goods delivered by the residents of FEZs of theRepublic of Moldova to each other

Services provided by light industry entities on the territory of the Republic of

Moldova in according with processing contracts placed under customs regimeof active processing

Services provided by entities operating in the field of science and innovationtechnologies

Goods and services imported on the territory of the International Free Port Giur-giulesti from the rest of the customs territory of the Republic of Moldova

Provided services are treated as export services in accordance with the deliveryplace (the location of immovable property the effective place of services deliv-ery or the residence of the service beneficiary)

VAT exemptions

Exempt from VAT are imports of goods and services supplies of goods andservices by the taxpayers as a result of their business activity in the Republic ofMoldova

The main VAT exemptions apply to the following items

Baby food and non-food products

Public property redeemed in the privatisation process

Medical services except for cosmetic services medicine raw material materi-als goods primary and secondary packing materials used for preparation andproduction of drugs

Financial services

Gambling services

Books and periodicals editing (except for those with an advertising or eroticcharacter) as well as publishing services with respect to such books and peri-

odicals except for those with above-mentioned character

Fixed assets which value exceeds MDL 1 000 per unit and with a period of ex-ploitation exceeding one year used as contributions to the ownerrsquos equity ofa business entity

Goods and services financed from loans and grants offered to the Governmentor granted under state guarantee from loans granted by international finan-cial institutions (including the Governmentrsquos share) as well as from grants pro-vided to budgetary institutions

Services imported by entities operating in the field of science and innovationtechnologies



34

Interest received by the lessor under a financial leasing agreement

Goods imported by legal entities for non-commercial purposes provided thattheir value does not exceed EUR 50

VAT is not applicable to

Goods imported on the customs territory and placed under customs regimes

of transit processed under customs supervision customs warehouse and un-der customs regimes of destruction and concession to the state

Local goods provisionally exported and returned within 3 years in the samecondition

Goods placed under customs regime of temporary admission and compensa-tory goods after passive processing in accordance with the customs regula-tions

Goods imported under international leasing agreements and placed undercustoms regime of temporary admission

VAT exemptions granted to the International Free Port ldquoGiurgiulestirdquo

Goods and services imported from abroad into and exported outside the Inter-national Free Port Giurgiulesti

Supplies of goods and services inside the International Free Port Giurgiulestias well as supplies of goods and services by the residents of the InternationalFree Port Giurgiulesti and the residents of FEZs of the Republic of Moldova

VAT Import

VAT on imported goods is deductible when the VAT is paid Starting with 1 Janu-ary 2005 VAT paid on imported services is deductible

VAT on fixed assets which value exceeds MDL 1 000 per unit and with a periodof exploitation exceeding one year delivered on the territory of the Republicof Moldova used as contributions to the ownerrsquos equity of a business entity isdeductible

VAT on imported services can be credited only in case of VAT payment

VAT on imported services must be paid during the payment for imported serv-ices

VAT on imported goods must be paid during the customs clearance process (ex-cept for FEZs)



35

VAT refund

VAT taxpayers are entitled to VAT refund for

Supplies of goods and services subject to VAT reduced rate of 8 (bread andbakery products milk and dairy products delivered on the territory of the Re-public of Moldova

Supplies of goods and services subject to VAT rate of 0 (except for goodsservices for the purpose of technical assistance to diplomatic missions in theRepublic of Moldova and other similar missions in the Republic of Moldovaand goods services within FEZs)

VAT non-deductible acquisitions

VAT paid or due to be paid on acquired goods and services that are used forVAT-exempt supplies cannot be deductible and should be accounted for as ex-penses

VAT paid or due to be paid on acquired goods and services that are not used forbusiness activity or on goods that have been withdrawn from business activityor which cause redundant losses cannot be deductible and should be accountedfor as expenses

VAT administration

Entities carrying out business activity except for public authorities state agen-cies and the holder of business patents must register at the territorial tax inspec-

torate as VAT-payers provided that during any period of 12 consecutive monthssuch entities supplied goods or services in the amount exceeding MDL 200 000(USD 15 500)

Entities receiving services from non-residents located outside the Republic ofMoldova must register as VAT-payers if the cost of services exceeds MDL 200 000(USD 15 500) per year Only officially registered VAT-payer is entitled to refund ofthe excess VAT amount

Entities that are subject to taxation and provide taxable supplies must submit a

tax invoice to the buyer of such supplies

VAT-payers must submit VAT statement for each tax period not later then the lastday of the following month after the end of the tax period



36

Taxpayers

Taxable persons are

Legal entities and individuals processing andor manufacturing excisablegoods on the territory of the Republic of Moldova

Legal entities and individuals importing excisable goods

Excise tax rates

Excise taxes are levied on about 14 types of consumption products such as cof-fee caviar beer wine Champaign alcohol tobacco products petroleum prod-ucts perfumes vehicles electronic devices jewellery Appendix II provides the

list of excisable goods and excise tax rates

Excise tax rates are established

In absolute amount on goodsrsquo unit of measure

Ad valorem in percentage of goods value

Exemption from excise taxes

Excise taxes shall not be imposed on

Imported excisable goods defined as humanitarian aid

Imported excisable goods designed for technical assistance projects imple-mented on the territory of the Republic of Moldova by international organiza-tions and donor states in accordance with international as part of them

Imported excisable goods designed for official use of diplomatic missions inthe Republic of Moldova and other similar missions in the Republic of Moldo-va as well as for goods designed for personal use or consumption by membersof diplomatic and administrative and technical personnel of such missions and

by members of their families living with them

Exported excisable goods

Excisable goods financed from loans and grants offered to the Government orgranted under state guarantee from loans granted by international financialinstitutions (including the Governmentrsquos share) as well as from grants provid-ed to budgetary institutions

Imported excisable goods through the customs territory their placement un-der customs regime of transit processing under customs supervision customswarehousing placement in customs areas designed for liquidation concessionin favour of public use distribution in duty free shops except for the importedfilter cigarettes

EXCISE TAXES



37

Excisable goods placed under customs regime of temporary admission

Local excisable goods previously exported and returned within 3 years in thesame condition and compensatory goods obtained after passive processingin accordance with the customs regulations

Excisable goods imported in a FEZ from outside the customs territory of the

Republic of Moldova from other FEZs from the rest of the customs territoryof the Republic of Moldova as well as goods originating from this FEZ andexported outside the customs territory of the Republic of Moldova

Excisable goods imported by legal entities for non-commercial purposes pro-vided that their customs value does not exceed EUR 50

Excisable goods imported in the International Free Port Giurgiulesti fromabroad or FEZs situated on the territory of the Republic of Moldova as wellas exported goods from the International Free Port Giurgiulesti outside theRepublic of Moldova

When importing foreign excisable goods into the customs territory and theirplacement under customs regime of active processing the excise taxes must bepaid during the import of these goods with subsequent refund of the amount ofexcise taxes paid during export from the customs territory of products resultingin procession of such goods

When exporting foreign excisable goods from the customs territory placed un-der customs regime of re-export the amount of excise taxes paid during theirimport in the customs territory is subject to refund

Excise tax administration

Excisable persons must register and obtain an excise certificate as well as to sub-mit the declaration on excise taxes payment before the last day of the followingmonth in which the shipment (transportation) of excisable goods was made



38

Customs duties rates

The tax legislation stipulates a list of imported goods subject to customs duties

and customs duties rates Customs duties rates vary from 0 to 30 dependingon categories of goods Customs duties are estimated on and charged to thecustoms value of goods before or when submitting the customs declaration

The customs duties are not charged on goods and merchandise produced inand imported from CIS countries (the Russian Federation Ukraine the Repub-lic of Belarus the Republic of Armenia Turkmenistan Georgia the Republic ofAzerbaijan the Republic of Kazakhstan the Republic of Tajikistan the Repub-lic of Uzbekistan) and Romania with which the Republic of Moldova concludedintergovernmental bilateral free trade agreements According to the free trade

agreements under the framework of the Stability Pact for South Eastern Europeimport of goods from the Republic of Macedonia Serbia and Montenegro theRepublic of Albania Bosnia and Herzegovina the Republic of Bulgaria the Re-public of Croatia is integrally or partly exempt from customs duties

Customs duties exemption

The following items are exempt from customs duties

Vehicles used for the international passenger and cargo transportation

Goods imported in or exported outside the customs territory for official use byforeign citizens

National and foreign currency and securities

Goods imported in or exported from the customs territory designed for hu-manitarian aid charitable purposes or provided in the form of grants (dona-tions)

Goods provisionally imported in or provisionally exported outside the customsterritory under customs supervision under the appropriate customs regimes

Goods placed under customs regimes of transit active processing customswarehousing and under customs regimes of liquidation and concession in fa-vour of the state

Local goods previously exported and returned within 3 years in the same con-dition and compensatory goods obtained after active processing in accord-ance with customs regulations

Periodicals educational scientific and cultural publications didactic materialsfor preschool educational and medical institutions

Imported goods designed for distribution under customs regime of duty-freeshop (diplomatic duty free)

CUSTOMS DUTIES



39

Goods (services) imported in a FEZ from the rest of the customs territory ofthe Republic of Moldova from outside the customs territory of the Republic ofMoldova from the territory of other FEZs as well as goods (services) includ-ing those originating from a FEZ exported from the customs territory of theRepublic of Moldova and into other FEZs

Goods imported in the territory of the Republic of Moldova financed from

loans and grants offered to the Government or granted under state guaranteefrom loans granted by international financial institutions (including the Gov-ernmentrsquos share) as well as from grants provided to budgetary institutions

Production machinery equipment installations and current assets importedby entities operating in the filed of science and innovation


Goods imported into the Republic of Moldova by legal entities for non-com-

mercial purposes and placed under customs regime of import provided thattheir customs value does not exceed EUR 50

Goods imported under an international leasing agreement and placed undercustoms regime of temporary admission

Movable goods which value exceeds MDL 1 000 per unit and with a period ofexploitation exceeding one year imported by business entities carrying outleasing activity to honour their contractual obligations in accordance withleasing agreements concluded with legal entities or individuals from the Re-public of Moldova

Exemptions for the International Free Port ldquoGiurgiulestirdquo include

Petroleum products imported under the Investment Agreement on the Inter-national Free Port Giurgiulesti designed for distribution through petroleumproduct sale stations as defined in the mentioned Agreement

Goods imported for capital investments under the Investment Agreement onthe International Free Port Giurgiulesti



40

No State Dividends Interest Royalties

1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5

4 Azerbaijan 8 15 10 10

5 Belarus 15 10 15

6 Belgium 15 15 0

7 Bosnia and Herzegovina 5 (25) 10 10 10

8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10

11 Czech Republic 5 (25) 15 5 10

12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10

19 Lithuania 10 10 10

20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15

WITHHOLDING INCOME TAX RATES ACCORDING TO THE TREATIES

FOR DOUBLE TAXATION AVOIDANCE 983080983081

Appendix I



41

A p p e n d i x I I

L I S T O

F E X C I S A B L E G O O D S A N D

E X C I S E T A X R A T E S

C N c o d e

N a m e o

f g o o d s

E x c i s e t a x r a t e s

0 9 0 1

C o ff e e w

h e t h e r r o a s t e d o r d e c a ff e i n a t e d c o ff e e h u s k s a

n d s k i n s

c o ff e e s u

b s t i t u t e s c o n t a i n i n g c o ff e e i n a n y p r o p o r t i o n

1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0

B l a c k c a v i a r a n d b l a c k c a v i a r s u b s t i t u t e s

2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e

s s e n c e s a n d c o n c e n t r a t e s o

f c o ff e e a n d b a s i c p r o d u c t s b a s e d o n

t h e c o ff e e

e x t r a c t s e s s e n c e s a n d c o n c

e n t r a t e s o r o n c o ff e e

1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0

B e e r m a d e f r o m m a l t

1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1

C l a s s i c a l s p a r k l i n g w i n e s

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p

a r k l i n g w i n e s

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g

w i n e s ( fi z z y )

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h

e r t h a n s p a r k l i n g o r fi z z y n

o n - f e r m e n t e d g r a p e s t u m o r w i t h r e -

s t r a i n e d f e r m e n t a t i o n b y t h e a d d i t i o n

o f a l c o h o l i n c o n t a i n e r s h o l d i n g 2 l i -

t r e s o r l e s s



42

- w i t h a n a

c t u a l a l c o h o l i c s t r e n g t h o f l e s s t h a n 1 3 o f v o l u m e

1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a

c t u a l a l c o h o l i c s t r e n g t h o f 1 3 o f v o l u m e a n d h i g h e r

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h

e r t h a n s p a r k l i n g o r f u z z y n o n - f e r m e n t e d g r a p e s t u m o r w i t h r e -


o f a l c o h o l i n c o n t a i n e r s h o l d i n g n o t

l e s s t h a n 2

l i t r e s

- w i t h a n a


5

t h e v a l u e i n M D L

M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0

G r a p e s t u m p s o t h e r t h a n n o n - f e r m e

n t e d o r w i t h r e s t r a i n e d f e r

m e n t a t i o n

b y t h e a d d

i t i o n o f a l c o h o l

5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h

a n d o t h e r w i n e s m a d e o f f r e s h g r a p e s fl a v o u r e d w i t h p l a n t s o r

a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m

e n t e d b e v e r a g e s ( f o r e x a m p l e m a d e o f f r e s h p e e r j u i c e c i d e r

m e a d ) m i

x t u r e s o f f e r m e n t e d b e v e r a g e s m i x t u r e s o f f e r m e n t e d

b e v e r a g e s

a n d n o n - a

l c o h o l i c b e v e r a g e s n o t s p e c i fi e d o r i n c l u d e d e l s e w h e r e

1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u

r e d e t h y l a l c o h o l w i t h a n a l c o h o l i c s t r e n g t h o f 8 0 o f

v o l u m e o r

h i g h e r e x c e p t f o r t h e o n e d e s i g n e d f o

r p e r f u m e r y o r c o s m e t i c s i n

d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0

E t h y l a l c o h o l a n d o t h e r s p i r i t s d e n a t u

r e d o f a n y s t r e n g t h

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9

W i n e o r g r a p e m a r c d i s t i l l a t e i n c o n t a

i n e r s h o l d i n g 2 l i t r e s o r l e s s

3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0

R a w d i s t i l l a t e i n c o n t a i n e r s h o l d i n g m

o r e t h a n 2 l i t r e s

3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3

O t h e r w i n e o r g r a p e m a r c d i s t i l l a t e i n

c o n t a i n e r s h o l d i n g m o r e t h

a n 2 l i t r e s

e x c e p t f o r

r a w d i s t i l l a t e a n d b r a n d y

3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u

m a n d t a fi a g i n a n d G e n e v a v o d k a

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1

A r r a c k p l u m p e a r c h e r r y o r s o u r c h e r r y s p i r i t s ( e x c l u d i n g l i q u e u r s ) o t h e r

s p i r i t s a n d

o t h e r s p i r i t u o u s b e v e r a g e s

i n c o n t a i n e r s h o l d i n g 2 l i t r

e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9

O t h e r s p i r i t s a n d s p i r i t u o u s b e v e r a g e s i n c o n t a i n e r s h o l d i n g 2 l i t r e s o r l e s s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2

O t h e r s p i r i t s ( e x c l u d i n g l i q u e u r s )

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r

i t u o u s b e v e r a g e s ( p u n c h b

a l s a m c o c k t a i l o t h e r s p i r i t u o u s a n d

d e s s e r t b e

v e r a g e s ) i n c o n t a i n e r s h o l d

i n g 2 l i t r e s o r l e s s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1

S p i r i t s ( e x c l u d i n g l i q u e u r s ) i n c o n t a i n

e r s h o l d i n g m o r e t h a n 2 l i t r

e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e


i n g m o r e t h a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9

U n d e n a t u r e d e t h y l a l c o h o l w i t h a n a l c o h o l i c s t r e n g t h u n t i l 8 0 o

f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c

l u d i n g w i t h c u t t e d e n d s ) c

h e r o o t s a n d c i g a r i l l o s c o n t a i n i n g t o -

b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s

c o n t a i n i n g t o b a c c o

- w i t h fi l t e r

6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44

- w i t h o u t fi l t e r

4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0

O t h e r c i g a r s c h e r o o t s a n d c i g a r i l l o s c o n t a i n i n g t o b a c c o s u b s t i t u

t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0

B e n z o l ( b e n z e n e ) f o r u s e a s c o m b u s t i

b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0

T o l u o l ( t o l u e n e ) f o r u s e a s c o m b u s t i b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e

n e s ) f o r u s e a s c o m b u s t i b l e

o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x

t u r e s o f a r o m a t i c h y d r o c a r b o n o f w h i c h a t l e a s t 6 5

( i n c l u d i n g

l o s s e s ) i s d i s t i l l a t e d a t 2 5 0 deg C u s i n g A S

T M D 8 6 m e t h o d

1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0

N a t u r a l g a s c o n d e n s a t e s

1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d

m o d e r a t e o i l s

1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0

G a s o i l i n c l u d i n g d i e s e l a n d h e a t i n g f u e l

5 0 0 M D L t

2 9 0 1

1 0

A c y c l i c s a t u r a t e d h y d r o c a r b o n s

1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n e a n d i s o p r e n e f o r u s e a

s a p o w e r o r h e a t i n g f u e l

1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n e a n d i s o p r e n e f o r o t h e r u s e

1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y

c l i c a l u n s a t u r a t e d h y d r o c a r b o n s

1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9

O t h e r c y c l a n e s c y c l e n e s a n d c y c l o t e r

p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0

B e n z e n e f o r u s e a s a p o w e r o r h e a t i n g

f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o

f x y l e n e i s o m e r s

1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0

O t h e r c y c l i c h y d r o c a r b o n s

1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d

m o n o h y d r i c a l c o h o l s ( m e t h

a n o l p r o p a n o l b u t a n - 1 - o l )

1 2 0 0

M D L t

2 9 0 5 1 4

O t h e r b u t a n o l s

1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0

P e n t a n o l ( a m y l a l c o h o l ) a n d i t s i s o m e r s

1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o

c t y l a l c o h o l ) a n d i t s i s o m e r s

1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c

o h o l s a n d t h e i r h a l o g e n a t e

d s u l p h o n a t e d n i t r a t e d o r

n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o

h o l s a n d t h e i r h a l o g e n a t e d s u l p h o n a t e d n i t r a t e d o r

n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h

e r - a l c o h o l s e t h e r - p h e n o l s e t h e r - a l c o h o l - p h e n o l s a l c o

h o l p e r o x -

i d e s e t h e r p e r o x i d e s k e t o n e p e r o x i d e

s ( w h e t h e r o r n o t c h e m i c a l l y d e fi n e d )

a n d t h e i r h a l o g e n a t e d s u l p h o n a t e d n i t r a t e d o r n i t r o s a t e d d e r i v a t i v e s

1 2 0 0

M D L t

3 3 0 2

M i x t u r e s o f o d o r i f e r o u s s u b s t a n c e s a

n d m i x t u r e s ( i n c l u d i n g a l c o

h o l i c s o l u -

t i o n s ) b a s e d o n o n e o r m o r e o d o r i f e r o u s s u b s t a n c e s l i k e t h o s e u

s e d a s r a w

m a t e r i a l s i n i n d u s t r y o t h e r p r e p a r e r s

b a s e d o n o d o r i f e r o u s s u b s t a n c e s l i k e

t h o s e u s e d f o r b e v e r a g e s p r o d u c t i o n

5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0

P e a r l e s s e n c e

5


3 2 1 2 9 0 3 9 0

O t h e r c o l o

r a n t s ( i n c l u d i n g m e t a l l i c p o w d e r s a n d fl a k e s ) d i s p e r s e d i n a n o n -

a q u e o u s e

n v i r o n m e n t a s l i q u i d o r p a

s t e l i k e t h o s e u s e d i n p a i n t s m a n u f a c -

t u r e ( i n c l u

d i n g e n a m e l s )

5


3 2 1 2 9 0 9 0 0

T i n c t u r e s a n d o t h e r c o l o u r i n g s u b s t a n

c e s i n f o r m s o r p a c k i n g s m e a n t f o r r e -

t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m

p o s i t e o r g a n i c s o l v e n t s a n d t h i n n e r s n o t e l s e w h e r e s p e c i fi e d o r

i n c l u d e d p a i n t o r p o l i s h r e m o v e r s

1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0

D o d e c y l b e n z e n e s

1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0

L i n e a r a l k y l b e n z e n e s

1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3

F u r c l o t h i n g s ( o f m i n k p o l a r f o x f o x )

2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e

s m a d e o f p r e c i o u s m e t a l s

o r m e t a l s p l a t e d o r c l a d w i t

h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o

r d e r s r a d i o t a p e - r e c o r d e r s a u t o m o b i l e r a d i o t a p e - r e c o r d e r s a u -

d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0

O t h e r v i d e o r e c o r d i n g o r r e p r o d u c i n g d e v i c e s a l s o t h e o n e s i n c o r p o r a t i n g

a v i d e o t u

n e r w i t h t a p e o f a w i d t h l e s s t h a n 1 3 c m

a n d r o l l i n g

s p e e d n o t

e x c e e d i n g

5 0 m m p e r s e c o n d

1 0 E U

R p s t

8 5 2 1 1 0 8 0 0

O t h e r r e c o r d i n g o r r e p r o d u c i n g v i d e o d e v i c e s a l s o t h e o n e s i n c o r p o r a t i n g

a t a p e v i d e o t u n e r

1 0 E U

R p s t

8 5 2 1 9 0 0 0 0

O t h e r v i d e o r e c o r d i n g o r r e p r o d u c i n g a p p a r a t u s a l s o t h e o n e s i n c o r p o r a t -

i n g a v i d e o t u n e r

1 0 E U

R p s t



47

8 5 2 5 4 0

S t i l l i m a g e v i d e o c a m e r a s a n d o t h e r

v i d e o c a m e r a r e c o r d e r s d i g i t a l c a m -

e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e

v i d e o c a m e r a s a n d o t h e r v i d e o c a m e r a r e c o r d e r s

3 0 E U

R p s t

V e h i c l e s w

i t h s p a r k - i g n i t i o n i n t e r n a l

c o m b u s t i o n r e c i p r o c a t i n g

p i s t o n e n -

g i n e

8 7 0 3 2 1

- w i t h c y l i n d e r c a p a c i t y n o t e x c e e d i n g

1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2

- w i t h c y l i n d e r c a p a c i t y e x c e e d i n g 1 0 0 0 c m 3 b u t n o t e x c e e d i n g 1

5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4

- w i t h c y l i n d e r c a p a c i t y e x c e e d i n g 3 0 0 0 c m 3

1 6

0 E U R c m 3

O t h e r v e h

i c l e s w i t h c o m p r e s s i o n - i g n

i t i o n i n t e r n a l c o m b u s t i o n

p i s t o n e n -

g i n e ( d i e s e l o r s e m i - d i e s e l )

8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3

T h e e x c i s e t a x r a t e s a r e i n c r e a s i n

g f o r t h e v e h i c l e s w i t h t h e

f o l l o w i n g e x p l o i t a t i o n p e r i o d

- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





1

Prezentul Buletin informativ este editat icircn scopul de a vă familiariza cu sistemulfiscal existent icircn Republica Moldova El conţine o informaţie succintă despre im-

pozitele şi taxele percepute icircn Republica Moldova

Acest Buletin informativ poate fi utilizat de persoanele fizice şi juridice care desfă-şoară sau doresc să desfăşoare activitate de icircntreprinzător icircn Republica Moldova

Cadrul legal icircn baza căruia se efectuează impozitarea persoanelor fizice şi juri-dice este Codul fiscal şi legile prin care sicircnt instituite impozitele şi taxele necu-prinse icircn Codul fiscal care stabilesc normele generale de impozitare şi coteleimpozitelor şi taxelor

Sistemul fiscal al Republicii Moldova

Sistemul fiscal al Republicii Moldova reprezintă totalitatea impozitelor şi taxelora principiilor formelor şi metodelor de stabilire modificare şi anulare a acestoraprevăzute de Codul fiscal precum şi totalitatea măsurilor ce asigură achitarea lor

Impozite şi taxe şi tipurile lor

Icircn Republica Moldova se percep impozite şi taxe generale de stat şi locale

Sistemul impozitelor şi taxelor generale de stat include impozitul pe venit taxa

pe valoarea adăugată accizele impozitul privat taxa vamală taxele percepute icircn fondul rutier

Sistemul impozitelor şi taxelor locale include impozitul pe bunurile imobiliaretaxele pentru folosirea resurselor naturale taxa pentru amenajarea teritoriuluitaxa de organizare a licitaţiilor şi loteriilor pe teritoriul unităţii administrativ-te-ritoriale taxa de plasare (amplasare) a publicităţii (reclamei) taxa de aplicare asimbolicii locale taxa pentru unităţile comerciale şisau de prestări servicii dedeservire socială taxa de piaţă taxa pentru cazare taxa balneară taxa pentruprestarea serviciilor de transport auto de călători pe rutele municipale orăşe-

neşti şi săteşti (comunale) taxa pentru parcare taxa de la posesorii de cacircini taxapentru amenajarea localităţilor din zona de frontieră care au birouri (posturi) va-male de trecere a frontierei vamale

INTRODUCERE



2





Obiectul impunerii



Cotele impozitului






- royalty ndash 15




IMPOZITUL PE VENIT


--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20



3



- servicii de audit






- royalty ndash 15













4










Băncile comerciale









5


















6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





2





Obiectul impunerii



Cotele impozitului






- royalty ndash 15




IMPOZITUL PE VENIT


--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20



3



- servicii de audit






- royalty ndash 15













4










Băncile comerciale









5


















6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





3



- servicii de audit






- royalty ndash 15













4










Băncile comerciale









5


















6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





4










Băncile comerciale









5


















6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





5


















6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





6













7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





7















8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





8






Cotele TVA















9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





9







Scutirile de TVA















10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





10


TVA nu se aplică








Importul TVA






Restituirea TVA






11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





11






Administrarea TVA









12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





12





Cotele accizelor






Scutirea de accize










ACCIZELE



13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





13












14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





14

Cotele taxei vamale


















TAXA VAMALĂ



15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





15















16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





16











9 Canada 5 (25) 15 10 10







16 Japonia 15 10 0 10












Anexa I



17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





17

P

o z i ţ i a

t a r i f a r ă


C o t e l e a c

c i z e l o r

0 9 0 1





1 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0 9 0 1

I c r e r o ş i i

2 0 v a l o a

r e a icirc n l e i

1 6 0 4

3 0



2 5 v a l o a

r e a icirc n l e i

2 1 0 1



t r a c t e


d e c a f e a

1 0 v a l o a

r e a icirc n l e i

2 2 0 3

0 0


i n m a l ţ

1 1

0 l e i l i t r u

2 2 0 4

1 0 1 1 0

Ş a m p a n i e



0 l e i l i t r u

2 2 0 4

1 0 1 9 1




0 l e i l i t r u

2 2 0 4

1 0 1 9 2




0 l e i l i t r u

e x

2 2 0 4 1 0 9 9 1




0 l e i l i t r u

2 2 0 4

2 1



c u f e r -



e p acirc n ă

l a 2 l i t r i


icirc n v o l u m

1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u


1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

L I S T A


A n e x a I I



18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





18

2 2 0 4

2 9



c u f e r -


e p e s -

t e 2 l i t r i


icirc n v o l u m

5 v a l o a r

e a icirc n l e i


5 l e i l i t r u


5 v a l o a r

e a icirc n l e i


0 l e i l i t r u

2 2 0 4

3 0



a d ă u -


5 v a l o a r

e a icirc n l e i


5 l e i l i t r u

2 2 0 5


s a u c u


a t i z a n t e

1 0 v a l o a

r e a icirc n l e i


0 l e i l i t r u

2 2 0 6




e t e c i -






1 0 v a l o a

r e a icirc n l e i


5 l e i l i t r u

2 2 0 7

1 0 0 0 0



i m u l t




0 0


a b s o

l u t

2 2 0 7

2 0 0 0 0



0 0


a b s o

l u t

2 2 0 8

2 0 1 2 0 -

2 2 0 8

2 0 2 9 9







p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 4 0 0


ş e a s c ă

2 l



d e 0 1

0 l e i v o l l i t


2 2 0 8

2 0 6 2 0 -

2 2 0 8

2 0 8 9 3









p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

2 0 8 9 4





p u ţ i n d e 0 1

0 l e i


a b s o

l u t



19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





19

2 2 0 8

2 0 8 9 9








p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

3 0 -

2 2 0 8

6 0



c ă



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

7 0

L i c h i o r u r i



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 1 1 0 -

2 2 0 8

9 0 4 8 1




r u r i l e )




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 4 8 9




n ţ i n u t


ş e a s c ă 2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 5 2 0 -

2 2 0 8

9 0 6 9 2




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 6 9 9



d e d e -



2 l



p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 7 1 0 -

2 2 0 8

9 0 7 8 1




p u ţ i n d e 0 2

5 l e i


a b s o

l u t

2 2 0 8

9 0 7 8 9



d e d e -





p u ţ i n d e 0 1

0 l e i


a b s o

l u t

2 2 0 8

9 0 9 1

2 2 0 8

9 0 9 9



d e


l



p u ţ i n d e 0 2

5 l e i


a b s o

l u t



20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





20

2 4 0 2

1 0 0 0 0




1 3 5 0 l e i 1 0

0 0 b u c ă ţ i

2 4 0 2

2 0


acirc n d t u t u n

- c u fi l t r u

6 l e i + 3


8 7

0 l e i 1 0 0 0 b u c ă ţ i


4 0

0 l e i 1 0 0 0 b u c ă ţ i

2 4 0 2

9 0 0 0 0



6 8

0 l e i 1 0 0 0 b u c ă ţ i

2 7 0 7

1 0 1 0 0




1 2 0 0 l e i t o n a

2 7 0 7

2 0 1 0 0


1 2 0 0 l e i t o n a

2 7 0 7

3 0 1 0 0



1 2 0 0 l e i t o n a

2 7 0 7

5 0







1 2 0 0 l e i t o n a

2 7 0 9

0 0 1 0 0


a z n a t u r a l

1 2 0 0 l e i t o n a

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0


1 2 0 0 l e i t o n a

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0




u c u p -

t o a r e

5 0 0 l e i t o n a

2 9 0 1

1 0



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 1 0

B u t a - 1 3 - d i e n ă



1 2 0 0 l e i t o n a

2 9 0 1

2 4 1 9 0

B u t a - 1 3 - d i e n a


1 2 0 0 l e i t o n a

2 9 0 1

2 9



1 2 0 0 l e i t o n a



21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





21

2 9 0 2

1 1

C i c l o h e x a n

1 2 0 0 l e i t o n a

2 9 0 2

1 9



t e r p e n i c e

1 2 0 0 l e i t o n a

2 9 0 2

2 0 1 0 0




1 2 0 0 l e i t o n a

2 9 0 2

3 0

T o l u e n

1 2 0 0 l e i t o n a

2 9 0 2

4 4


1 2 0 0 l e i t o n a

2 9 0 2

9 0 8 0 0


r i c i c l i c e

1 2 0 0 l e i t o n a

2 9 0 5

1 1 0 0 0 -

2 9 0 5

1 3 0 0 0


u t a n - 1 - o l )

1 2 0 0 l e i t o n a

2 9 0 5

1 4


1 2 0 0 l e i t o n a

2 9 0 5

1 5 0 0 0



1 2 0 0 l e i t o n a

2 9 0 5

1 6



1 2 0 0 l e i t o n a

2 9 0 5

1 9 0 0 0 -

2 9 0 5

4 9





2 9 0 6




2 9 0 9





a u n u )



1 2 0 0 l e i t o n a

3 3 0 2



l c o o l i -





s t a n ţ e






22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





22

3 3 0 3

3 0 0 1 0 0

P a r f u m u r i

1 0 v a l o a

r e a icirc n l e i

3 2 1 2

1 0




3 2 1 2

9 0 1 0 0



3 2 1 2

9 0 3 9 0








3 2 1 2

9 0 9 0 0



d e s t i -


a m ă n u n t u l


3 8 1 4

0 0 9 0 0






1 2 0 0 l e i t o n a

3 8 1 7

0 0 1 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 5 0 0


1 2 0 0 l e i t o n a

3 8 1 7

0 0 9 0 0

A l t e l e

1 2 0 0 l e i t o n a

e x 4

3 0 3



2 5 v a l o a

r e a icirc n l e i

e x 7

1 1 3



p r e ţ i o a s e

1 0 v a l o a

r e a icirc n l e i

e x 8

5 2 0



r e a u -

d i o

1 5 v a l o a

r e a icirc n l e i

8 5 2 1

1 0 3 0 0


u n r e -



s ă n u




s


8 5 2 1

1 0 8 0 0



r e c e p -






23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





23

8 5 2 1

9 0 0 0 0



r e c e p -




8 5 2 5

4 0



e f o t o -


e


e x 8

5 2 5






8 7 0 3

2 1



d e p ă ş e ş t e 1 0 0 0 c m 3

0 3

0 e u r

o c m 3

8 7 0 3

2 2




d e p ă -

ş e a s c ă 1 5 0 0 c m

3

0 4

0 e u r

o c m 3

8 7 0 3

2 3




d e p ă -

ş e a s c ă 2 0 0 0 c m

3

0 6

0 e u r

o c m 3




d e p ă -

ş e a s c ă 3 0 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

2 4



p ă ş e ş t e 3 0 0 0 c m 3

1 6

0 e u r

o c m 3




8 7 0 3

3 1



d e p ă ş e ş t e 1 5 0 0 c m 3

0 4

0 e u r

o c m 3

8 7 0 3

3 2




d e p ă -

ş e a s c ă 2 5 0 0 c m

3

1 0

0 e u r

o c m 3

8 7 0 3

3 3



p ă ş e ş t e 2 5 0 0 c m 3

1 6

0 e u r

o c m 3



-


-


0 0

2 e u r

o c m 3

0 0

3 e u r

o c m 3



24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





24



25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





25











INTRODUCTION



26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





26



--- 16 200 9 8

16 200 21 000 14 13

21 000 --- 20 20

Taxpayers



Subject of taxation



Tax rates




Withholding tax


- royalty ndash 15

- interest ndash 15


INCOME TAX



27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





27


- lease services

- advertising

- auditing






- royalty ndash 15




Tax incentives








28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





28





Farming entities



Commercial banks











29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





29
















30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





30





tion






31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





31



Taxpayers












32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





32

Taxpayers





VAT rates












VALUE ADDED TAX



33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





33







VAT exemptions






Financial services

Gambling services








34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





34












VAT Import








35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





35

VAT refund







VAT administration









36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





36

Taxpayers

Taxable persons are



Excise tax rates















EXCISE TAXES



37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





37













38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





38

















CUSTOMS DUTIES



39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





39















40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





40


1 Albania 5 (25) 10 5 10

2 Armenia 5 (25) 15 10 10

3 Austria 5 (25) 15 5 5


5 Belarus 15 10 15

6 Belgium 15 15 0


8 Bulgaria 5 (25) 15 10 10

9 Canada 5 (25) 15 10 10

10 China 5 (25) 10 10 10


12 Estonia 10 10 10

13 Germany 15 5 0

14 Greece 5 (25) 15 10 8

15 Hungary 5 (25) 15 10 0

16 Japan 15 10 0 10

17 Kazakhstan 10 (25) 15 10 10

18 Latvia 10 10 10


20 Netherlands 5 (25) 15 5 2

21 Poland 5 (25) 15 10 1022 Romania 10 10 10 15

23 Russia 10 0 10

24 Switzerland 5 (25) 15 10 0

25 Tajikistan 5 (25) 10 5 10

26 Turkey 10 (25) 15 10 10

27 Ukraine 5 (25) 15 10 10

28 Uzbekistan 5 (10) 15 10 15



Appendix I



41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





41

A p p e n d i x I I

L I S T O



C N c o d e

N a m e o

f g o o d s


0 9 0 1

C o ff e e w


n d s k i n s

c o ff e e s u


1 0

t h e v

a l u e i n M D L

1 6 0 4 3 0 9 0 1

R e d c a v i a r

2 0

t h e v

a l u e i n M D L

1 6 0 4 3 0


2 5

t h e v

a l u e i n M D L

2 1 0 1

E x t r a c t s e



t h e c o ff e e



1 0

t h e v

a l u e i n M D L

2 2 0 3 0 0


1 1 0

M D L l

2 2 0 4 1 0 1 1 0

C h a m p a g n e

1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 1


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 1 0 1 9 2

N a t u r a l s p


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

e x 2 2 0 4 1 0 9 9 1

S p a r k l i n g


1 0

t h e v

a l u e i n M D L

M I N 2 5

0 M D L l

2 2 0 4 2 1

W i n e s o t h





t r e s o r l e s s



42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





42

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 2

5 M D L l

- w i t h a n a


1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 4 2 9

W i n e s o t h




l e s s t h a n 2

l i t r e s

- w i t h a n a


5


M I N 0 2

5 M D L l

- w i t h a n a


5


M I N 0 3

0 M D L l

2 2 0 4 3 0



m e n t a t i o n

b y t h e a d d


5


M I N 0 2

5 M D L l

2 2 0 5

V e r m o u t h


a r o m a t i c s

u b s t a n c e s

1 0

t h e v

a l u e i n M D L

M I N 1 5

0 M D L l

2 2 0 6

O t h e r f e r m


m e a d ) m i


b e v e r a g e s

a n d n o n - a


1 0

t h e v

a l u e i n M D L

M I N 0 1

5 M D L l

2 2 0 7 1 0 0 0 0

U n d e n a t u


v o l u m e o r



d u s t r y

0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 7 2 0 0 0 0



0 0

9 M D L v

o l l a l c 1

0 0

2 2 0 8 2 0 1 2 0 -

2 2 0 8 2 0 2 9 9



3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 4 0 0



3 0

i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 6 2 0 -

2 2 0 8 2 0 8 9 3



a n 2 l i t r e s

e x c e p t f o r


3 5

i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0



43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





43

2 2 0 8 2 0 8 9 4

B r a n d y i n


a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 2 0 8 9 9



a n 2 l i t r e s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 3 0 -

2 2 0 8 6 0

W h i s k y r u


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 7 0

L i q u e u r s

3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 1 1 0 -

2 2 0 8 9 0 4 8 1


s p i r i t s a n d



e s o r l e s s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 4 8 9


3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 5 2 0 -

2 2 0 8 9 0 6 9 2


3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 6 9 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 1 0 -

2 2 0 8 9 0 7 8 1



e s

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 7 8 9

O t h e r s p i r



d e s s e r t b e



3 0

t h e v

a l u e i n M D L

M I N 0 1

0 M D L

v o l l a l c 1

0 0

2 2 0 8 9 0 9 1

2 2 0 8 9 0 9 9


f v o l u m e

3 5

t h e v

a l u e i n M D L

M I N 0 2

5 M D L

v o l l a l c 1

0 0

2 4 0 2 1 0 0 0 0

C i g a r s ( i n c



b a c c o

1 3 5 0 M D L

1 0 0 0 p s t

2 4 0 2 2 0

C i g a r e t t e s



6 0

0 M D L + 3

M I N 8 7

0 M D

L 1 0 0 0 p s t



44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





44


4 0

0 M D L

1 0 0 0 p s t

2 4 0 2

9 0 0 0 0


t e s

6 8

0 M D L

1 0 0 0 p s t

2 7 0 7

1 0 1 0 0


b l e o r f u e l

1 2 0 0

M D L t

2 7 0 7

2 0 1 0 0


1 2 0 0

M D L t

2 7 0 7

3 0 1 0 0

X y l o l ( x y l e


o r f u e l

1 2 0 0

M D L t

2 7 0 7

5 0

O t h e r m i x


( i n c l u d i n g



1 2 0 0

M D L t

2 7 0 9

0 0 1 0 0


1 2 0 0

M D L t

2 7 1 0

1 1 1 1 0 -

2 7 1 0

1 9 2 9 0

L i g h t a n d


1 2 0 0

M D L t

2 7 1 0

1 9 3 1 0 -

2 7 1 0

1 9 4 9 0


5 0 0 M D L t

2 9 0 1

1 0


1 2 0 0

M D L t

2 9 0 1

2 4 1 1 0



1 2 0 0

M D L t

2 9 0 1

2 4 1 9 0


1 2 0 0

M D L t

2 9 0 1

2 9

O t h e r a c y


1 2 0 0

M D L t

2 9 0 2

1 1

C y c l o h e x a

n e

1 2 0 0

M D L t

2 9 0 2

1 9


p e n e s

1 2 0 0

M D L t



45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





45

2 9 0 2 2 0 1 0 0


f u e l

1 2 0 0

M D L t

2 9 0 2 3 0

T o l u e n e

1 2 0 0

M D L t

2 9 0 2 4 4

M i x t u r e s o


1 2 0 0

M D L t

2 9 0 2 9 0 8 0 0


1 2 0 0

M D L t

2 9 0 5 1 1 0 0 0 -

2 9 0 5 1 3 0 0 0

S a t u r a t e d



1 2 0 0

M D L t

2 9 0 5 1 4


1 2 0 0

M D L t

2 9 0 5 1 5 0 0 0


1 2 0 0

M D L t

2 9 0 5 1 6

O c t a n o l ( o


1 2 0 0

M D L t

2 9 0 5 1 9 0 0 0 -

2 9 0 5 4 9

A c y c l i c a l c



n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 6

C y c l i c a l c o


n i t r o s a t e d

d e r i v a t i v e

s

5


2 9 0 9

E t h e r s e t h


h o l p e r o x -




1 2 0 0

M D L t

3 3 0 2



h o l i c s o l u -


s e d a s r a w




5


3 3 0 3 3 0 0 1 0 0

P e r f u m e s

1 0

t h e v

a l u e i n M D L

3 2 1 2 1 0

S t a m p i n g

f o i l s

5




46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





46

3 2 1 2 9 0 1 0 0


5


3 2 1 2 9 0 3 9 0

O t h e r c o l o


a q u e o u s e



t u r e ( i n c l u


5


3 2 1 2 9 0 9 0 0



t a i l s a l e

5


3 8 1 4 0 0 9 0 0

O t h e r c o m



1 2 0 0

M D L t

3 8 1 7 0 0 1 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 5 0 0


1 2 0 0

M D L t

3 8 1 7 0 0 9 0 0

O t h e r s

1 2 0 0

M D L t

e x 4 3 0 3


2 5

t h e v

a l u e i n M D L

e x 7 1 1 3

J e w e l l e r i e



h p r e c i o u s

m e t a l s

1 0

t h e v

a l u e i n M D L

e x 8 5 2 0

T a p e - r e c o


d i o p l a y e r

s

1 5

t h e v

a l u e i n M D L

8 5 2 1 1 0 3 0 0


a v i d e o t u


a n d r o l l i n g

s p e e d n o t

e x c e e d i n g


1 0 E U

R p s t

8 5 2 1 1 0 8 0 0



1 0 E U

R p s t

8 5 2 1 9 0 0 0 0



1 0 E U

R p s t



47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





47

8 5 2 5 4 0



e r a s

3 0 E U

R p s t

e x 8 5 2 5

S t i l l i m a g e


3 0 E U

R p s t

V e h i c l e s w



p i s t o n e n -

g i n e

8 7 0 3 2 1


1 0 0 0 c m 3

0 3

0 E U R c m 3

8 7 0 3 2 2


5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 2 3


0 0 0 c m 3

0 6

0 E U R c m 3


0 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 2 4


1 6

0 E U R c m 3

O t h e r v e h



p i s t o n e n -


8 7 0 3 3 1


1 5 0 0 c m 3

0 4

0 E U R c m 3

8 7 0 3 3 2


5 0 0 c m 3

1 0

0 E U R c m 3

8 7 0 3 3 3


1 6

0 E U R c m 3




- f r o m 3

t o 5 y e a r s

- f r o m 5

t o 7 y e a r s

0 0

2 E U R c m 3

0 0

3 E U R c m 3



48





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