List of products subject to excise tax in Moldova

 
Products    Measure  Excises (Lei) 
1. Votca Bottle 0,5 l  2.00 
2. Liqueurs,alcoholic drinks, inclusive of national hard drinks Bottle 0,5 l  0.75 
3. All types of alcohol, except those used in medicine, pharmacology, veterinary and perfumery, the ether – aldehid fraction, methylated alcohol Dal  90.00 
4. Grapes natural wines  Bottle 0,75 l  0.40 
5. Hard grapes wines Bottle 0,75 l  0.50 
6. Less alcoholised grapes, fruit and berry sparkling wines with a concentration of alcohol depending on volume up to 8,5% vol.  Bottle 0,75l  0.30 
7. Wine - raw material for preparing natural wines, natural wines in tanks Dal  10.00 
8. Wine – raw material for hard wine making; hard wine in tanks  Dal  12.00 
9. Grapes wines saturated with carbon dioxide:    
    - natural, sparkling Bottle 0,75 l  1.00  
    - classic Bottle 0,75 l  1.50 
10. Divine:    
    - the age until 6 year Bottle 0,5 l  4.00 
    - the age above 6 year Bottle 0,5 l   7.00 
11. Other wine products, preserves containing alcohol; sulphured grapes must and harmonised (exempting those used for making of non – alcohol products); fruit wine – raw material, grapes wine – raw material and fruits with wine proportion until 50%, grapes and apple wine, fruit and berry wine  Litre  0.10 
12. Beer:    
- in cask Litre  0.40 
- in bottle, in pack Litre  0.80 
13. Tobacco products:    
- cigars 1000 pc.  800.0 
- cigarettes:    
  • With length over 81 mm
1000 pc.  15.00 
  • With length less than 81 mm
1000 pc.  7.00 
- cigarettes without filter 1000 pc.  3.00 
14. Not – fermented tobacco Ton  2000.00 
15. Valuable metal jewellery:    
    - gold titled until 600 Gram  20.00 
    - gold titled over 600 Gram  40.00 
    - silver Gram  3.00 
    - with diamonds  Item  340.00 
16. Petrol Ton  1200.00 
17. Diesel oil Ton  500.00 
18. Motor car with engine capacity (cm3)    
- until 1500 Piece  2300.00 
- from 1500 to 1750 Piece  3100.00 
- from 1750 to 2000 Piece  4050.00 
- from 2000 to 2250 Piece   5900.00 
- from 2250 to 2500 Piece   7400.00 
- from 2500 to 2750  Piece  9300.00 
- from 2750 to 3000 Piece  11600.00 
- over 3000 Piece  14500.00 
19. Grain coffee Ton  1000.00 
20. Ground and ness coffee Ton  1200.00 
21. Natural fur clothes (mink, fox, Saumur)  Value in lei  25% 
22: Television receptors, tape recorders and other devices for sound recording; video devices for recording and reproducing:     
- TV – sets with diagonal (in inch, a inch = 25.4 mm) :    
  • until 14 inclusive
Piece  20 USD 
  • from 14.1 to 20
Piece  25 USD 
  • from 20.1 to 24
Piece  30 USD 
  • from 24.1 to 28
Piece  50 USD 
  • over 28
Piece  65 USD 
- TV – sets plus video tape recorder Piece  50 USD 
- video tape recorders Piece  15 USD 
- video cameras Piece  55 USD 
- audio centres Piece  25 USD 
- amplifiers Piece  30 USD 
- tape recorders Piece  10 USD 
- radio tape recorders Piece  10 USD 
- audio players Piece  10 USD 
23. Office furniture Value in lei  10% 
24. Household and luxury furniture Value in lei  15% 
25. Caviar Kilogram  30.00 
26. Red roe Kilogram  20.00 
27. Perfumes Value in lei  10% 
  

     N O T E S:

1. The advisable excises are applied on the import and export of the products in countries  members of C.I.S., on sale, on the domestic market, of the self making products.The wine – raw material, the wines in tanks and not – fermented tobacco are not imposed with excises at sale, on the domestic market, with a view to processing, excepting the sale to economic agents situated on country’s territory and which have no fiscal relations with the budgetary system. The cars are imposed only on the import.

2. On the sale of the imposed goods (products) in the state which do not correspond to the established units of measure, which are subject of excises imposition, the imposition is made according to the approved excises by translation of the capacities in the established units of measure. In the same way, it is making the recalculation of excises on spirit, depending on absolute alcohol concentration.

3. The compounds of the jewellery products, imported by the Chisinau jewellery factory "Giuvaer", used in the production, are not imposed with excises.

4. The sums of the excises flowed to the budget for purchased alcohol and used in medicine, pharmacology and veterinary are transferred to the clearing with budget.