Customs Regime

On the territory of the free zones, the customs regime is ensured by the Customs Service whose activity is coordinated from an organizational point of view with the Administration of the free zone.
According to the legal provisions, on the territory of the free zones is established the regime of obligatory declaration in customs of the goods (services) introduced on and removed from this territory.
Goods, wholly produced or wholly processed in that area, shall be considered as originating in the free zone if:
• there is a change in the position of the goods (of the goods classification code) in the goods nomenclature at the level of one of the first four signs;
• the cost of the declared goods to be exported exceeds the cost of the goods introduced in the free zone due to the increase by over 35 percent of the share of own expenses.
On the goods (services) that have not been sufficiently processed in the free zone, upon their removal from the area on the rest of the customs territory of the Republic of Moldova, the provisions of the customs legislation are extended, in the part referring to the content of the import composition.

Tax Facilities

Residents of FEZ "Ungheni-Business" have the following priorities over other economic agents in the Republic of Moldova:

• Income tax exemption for manufacturers with 50% and 25% for other types of activities
  

• Residents who have invested in the fixed funds of their enterprise and / or in the development of the infrastructure of the free economic zone a capital of at least 1 (5) million US dollars are exempted from paying income tax on the export of goods (services) originating in the free economic zone. outside the customs territory of the Republic of Moldova for a period of 3 (5) years, starting with the quarter immediately following the quarter in which the indicated volume of investments was reached..
  

• For investments in the free economic zone of at least 200 million USD - State guarantees for a period of 20 years.
  
• T.V.A. does not apply to goods (services) delivered inside free zones.

• Zero quota to T.V.A. for goods (services) delivered in the free zone outside the Republic of Moldova, goods (services) delivered from the free zone outside the Republic of Moldova, goods (services) delivered in the free zone from the rest of the Republic of Moldova, goods (services) delivered by residents free zones in the Republic of Moldova to each other.
• Exemption from the payment of excise duties for goods introduced into the free zone from outside the Republic of Moldova, from other free zones, from the rest of the territory of the Republic of Moldova, as well as goods originating in this zone and exported outside the Republic of Moldova.
• Deliveries of goods within the free zone and deliveries of goods from one free zone to another shall not be subject to excise duty.