In order to ensure compliance with the laws in force and in settling an efficient mechanism and application of unified legal provisions in the field of customs enforcement of the obligation, pursuant to the provisions of art. 1301-13014 customs code, and in accordance with the provisions of section 8 of the customs service's regulation, approved by the decision of the Government of the Republic of Moldova nr. 4 of 02.01.2007 (Official Gazette of the Republic of Moldova, 2007, no. 3-5, art. 15): 1., Subparagraph ORDON 1.2 of point 1 of the Order into a new editorial board, as follows: "the form" notice of seizure "; Annex to the note "List of seized assets" and "Statement of rights and obligations of the debtor's sequestration during customs and legal liability arises if the fault" (Annex 3, Annex 31 Annex 32) ".
2. After annex 31 a new annex shall be inserted, with the following content: "the annex. 32 at the Customs Service Order No. 30-a from 28.01.2014 regarding the approval of forms of execution of the obligation, and the contract for the modification of the time limit for discharge of the obligation of customs payments deferral or phasing in the attention of the person in respect of goods to be foreclosed as a means of ensuring the enforcement of the Customs requirement: 1307. General rules for asset seizure (1) the performance of the customs body's decision to seize the debtor's property shall be carried out, where customs legislation provides otherwise, in the presence of the person liable for Customs (his agent), his person with responsibility, and where the payer is the natural non-customs as a subject of entrepreneurial activity-to a member of his family with full capacity of exercise.
(2) If the payer Customs (his agent), his authorized person with liability eschew being present at the seizure of property, it shall take place without the consent or in their absence. Opening without the consent of the person liable for Customs (his agent), his person with liability times failing to rooms and other places where the assets are located, as well as their seizure shall be carried out in the presence of two witnesses.
(3) where the goods are located at the Customs debtor's domicile or his residence or some other person, the seizure of property shall be made only with the consent of the person liable for customs or the person to whom it belongs to his domicile or residence.
(4) If a natural person does not allow access to his domicile or residence in order to seize the goods, customs contributor indicates in an act. In such cases, the customs body will bring a legal action. Once the Court issues a decision and execution of customs obligation, this is accomplished in accordance with the legislation in force.
(5) If the payer does not have customs and customs obligation extinguished and whether the asset seizure actions have not been attacked within 30 working days from the date of seizure, the customs body shall transmit to the competent organ of the seized assets to market them. Where a customs body actions are challenged, the transmission of goods referred to in the notice of opposition or the application for judgment summons shall be suspended until the resolution of the case.
(6) goods seized by the customs body shall be pursued in accordance with the legislation in force.
Article 1308. Seizure of property as a means of ensuring the enforcement of the Customs requirement (1) pursuant to the decision of the customs body concerning the enforcement of the obligation, are subject to the Customs seizure of all assets of the debtor's property, regardless of their whereabouts, except those listed in paragraph 1. 6. (2) seizure of property pursuant to the decision of the customs body shall be carried out by the contributor.
(3) before proceeding to the seizure, the person liable for Customs (his agent), his person with responsibility be allowed submit a copy of the decision on the enforcement of the obligation of customs and shall be made in writing to what rights and obligations during seizure, what the law provides liability for failure to fulfil obligations.
(4) the payer Customs (his agent), his authorized person with responsibility are obliged to submit all property owned, towards including the data of some other person to preserve or in use, as well as the documents certifying the degree of ownership of the goods, and communicate in writing: a) information about the debtor's assets which do not belong to their owners and customs;
b) information about the debtor's assets which belong to the customs that were given to some other person to preserve or in service;
c) information about the assets pledged or mortgaged;
d) information about the assets seized by other public authorities.
(5) for the detection of goods customs customs co-worker payer is entitled to seek places where supposedly they are located, and in the case of domicile and residence, with the consent of the person to whom it belongs, or on the basis of a decision of a court.
(6) cannot be seized of the following goods: perishable agricultural products), according to a list approved by the Government;
b assets pledged or mortgaged) until the time of seizure;
c) personal property of the natural person who, in accordance with the code of execution cannot be traced;
d) assets seized by other public authorities;
e other goods), under the legislation, should not be pursued.
(7) the sequestered goods only in the amount of necessary and sufficient to extinguish the obligation to pay customs taxes and levies pertaining to the marketing of seized assets, which is set up on or after the date of the disposal and recovery of the costs of enforcement.

(8) to determine the quantity of goods to be seized, the seizure shall be determined at the time of seizure of the goods price after the value of their balance sheet, in accordance with the accounting data of the payer. When people who, under the law, beyond accounting and customs when the payer (his agent), his authorized person with liability eschew being present at the seizure or missing, the seizure of goods under customs establishes it was assessment procedures laid down by the legislation in force, taking into account their technical condition and other features. In order to establish technical condition can be invited, as appropriate, specialists in the field. Securities are sequestered at their nominal price. Equity in a society is determined according to its constituent documents.
(9) in the case of seizure of goods, Customs shall, collaborator in duplicate, after a model approved by the customs service, the list of seized assets. Each sheet shall be signed by the participants in the seizure.
(10) The list of seized assets shall be indicated the name, quantity, individual identification signs and the value of goods. To indicate the number of securities, the issuer, nominal price and other data known at the time of seizure.
(11) After the list of seized assets shall be drawn up in two copies, the seizure statement after a model approved by the customs service and shall be signed by the participants in the seizure. The second copy is submitted to the Customs debtor's (his agent), his person with liability against signature.
(12) the seized assets allow keeping in place their whereabouts at the time of seizure: the payer customs or to another person. In the second case, it is accepted by delivery of goods directly to the payer keeping customs, which is bound to receive them. The decision of the customs, the goods can collaborator be delivered towards preserving some others under contract. Jewels and other objects of gold, silver, Platinum and platinum group metals, precious stones and pearls, as well as residues from such materials are deposited towards keeping the financial institution (its branch or representation) by the contributor. Responsible for keeping the goods seized are subject to Customs (his agent), his authorized person with responsibility or person a refill, which were brought to the seizure of, or the person to whom i entrusted the assets seized under the signature.
(13) the seizure statement contains that if domicile within 30 working days from the date of seizure, the payer will not pay customs customs obligation, seized assets will be marketed under provisions of the tax code.
(14) If the payer Customs (his agent), his authorized person with responsibility refuses to sign the seizure statement, contributor name record Customs: "refused to sign". Refusal shall be confirmed by the signatures of the witnesses. In the case of their absence, the seizure statement shall be signed by the contributor, the second copy being sent to the payer in customs recommended the same day that he signed the Act of seizure or the next day.
(15) If the payer Customs (his agent), his authorized person with liability are not present at the seizure, the fact shall be recorded in the Act of seizure in the presence of two witnesses, second assistants being dispatched recommended customs payer within 24 hours.
(16) in the case of seizure of securities, the customs body will submit the same day or the next day, a copy of the notice of seizure or individual independent Registrar keeps track of them. They will be recorded in the register as soon as possible after receipt of the copy, seizing securities. From this point on, will no longer do, without the consent of the customs body, any transaction with securities seized.
(17) in the case of seizure of the immovable, the customs body will submit the same day or the next day, a copy of the notice of seizure and the decision of the enforcement of the obligation of the Customs territorial cadastral offices for notation application of seizure.
(18) If the payer does not have customs goods which, under the law, can be seized, Customs shall produce a contributor note of deficiency (impossibility of execution).
Article 1309. The Customs seizure of property within payer (1) the debtor's Assets located in other people's customs in loan contracts, rent, renting, storing, other types of contracts are included in the list of seized assets on the basis of documents available to the payer in respect of those goods at customs. After signing of the Act of seizure, the person to whom the goods are in the same day or the next day, i shall submit a claim to the payer about the Customs seizure, about its obligation to ensure their integrity and the prohibition to forward them to the customs or third-party payer without the consent of the customs body. The goods are examined, if necessary, to place their whereabouts.
(2) If, within the framework of controls, it is discovered that the debtor's assets are held by Customs by another person and that they were not seized previously, it is sent the same day or the next day, a claim about the seizure, about the payer's obligation that rests to ensure their integrity and the prohibition to forward them to the customs or third-party payer without the consent of the customs body. At the same time, it will draw up a list of those goods, each page being signed by the contributor and the holder of the goods customs or his authorized representative.
(3) After the signing of the list of goods owned by another person, the Customs will check the contributor after the accounting documents of the payer. After the identification of the goods shall draw up a notice of the seizure.
13010 article. Seizure (1) the seizure shall be lifted in the case of goods: the shut-down) total or partial, of the obligation and of the recovery of the expenses of the customs enforcement;
b) complete or partial fulfillment of recouping expenses and customs enforcement by other means of forced execution;
(c) the necessity of seizing some other) goods in order to speed up the payment of arrears;

(d) the transfer of goods) or;
It's impossible for the marketing of goods);
f) issuance of a decision in this regard by the authority which shall examine the complaint if it infringes the procedure of seizure;
g) conclusion of a customs body on amending the term contract for recovering customs obligation until the signing of the contract expenditure previously incurred to enforcement contract is signed;
h) issuance of a conclusion/judgment of the Court.
(2) after the seizure of goods, a customs body shall return them to the payer if customs put them in storage elsewhere. Where the ownership of the goods has passed to the person who bought them in the manner established by the tax code, they will not be returned.
(3) In case of extinction of the obligation of customs, the customs body has seizure of goods and immediately applicable customs detain the goods payer sufficiently to ensure existing customs and extinguish the obligation to compensate the costs of enforcement incurred as well as taxes and fees related to the marketing of goods.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the customs code of the Republic of Moldova (Official Gazette of the Republic of Moldova No. 160-162/1201, 23.12.2000) 2872 Article. Prevention activity within the execution of the obligation of Customs (1) failure by the person liable for customs obligation to present all property owned, towards including the data of some other person to preserve or in use, refusal of the submission of documents certifying the degree of ownership of the goods shall be sanctioned with a fine of 100 conventional units applied to a physical person, with fine 250 conventional units applied to person with responsibility.
(2) Prevent access to customs headquarters or collaborator is gathered for an enforcement debtor's obligation shall be imposed customs fine of 100 conventional units applied to a physical person, with fine 250 conventional units applied to the person with custody or liability in contravention with, in both cases, 15 days.
(3) failure to provide integrity of seized assets, alienation, substitution, concealing, damaging, descompletarea or use is sanctioned with a fine of 100 conventional units applied to a physical person, with fine 250 conventional units applied to person with responsibility.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ contravention code of the Republic of Moldova (Official Gazette of the Republic of Moldova No. 3-6 15, 16.01.2009) Article 251. Appropriation, estrangement in cases that are not allowed by law, concealment of assets pledged or mortgaged, leased, impounded or confiscated the appropriation, estrangement in cases that are not allowed by law, concealment of assets pledged or mortgaged, leased, impounded or confiscated their use for other purposes, committed by a person entrusted to these goods and that it was bound by law to ensure their integrity, shall be punished by a fine in the amount from 1000 to 1500 conventional units or by imprisonment of up to 3 years in both cases with (or without) deprivation of the right to occupy certain positions or to exercise a certain activity for a period of up to three years, and a legal entity shall be sanctioned with a fine in the amount from 1000 to 3000 conventional units with deprivation of the right to exercise a certain activity.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the penal code of the Republic of Moldova (reprinted: Official Gazette of the Republic of Moldova No. 72-74/195 of 14.04.2009) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (signature) "3. Control over the execution of the present order is put in charge of Heads of Customs offices and the steering control of customs collection and legal obligation of the customs service.
4. This order shall come into force from the date of its publication in the Official Gazette of the Republic of Moldova.