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CNAA / Theses / 2016 / June /

Legal regulation of customs value application on imported goods in Republic of Moldova

Author: Sîrghii Viorel
Degree:doctor of law
Speciality: 12.00.02 - Public Law (with specification: Constitutional, Administrative, Police, Military, Financial, Customs, Information, Ecological); Organization and Functioning of Law Institutions
Scientific adviser: Alexandru Armeanic
doctor, associate professor (docent), Institute of History of the ASM
Institution: Free International University of Moldova


The thesis was presented on the 17 June, 2016
Approved by NCAA on the 6 October, 2016


CZU 336.24.(478)(043.3)

Adobe PDF document 3.17 Mb / in romanian
155 pages


customs value, methods of determining the customs value, customs duties, customs policy, trade policy, World Trade Organization, GATT, Agreement on Implementation of GATT VIIth Article, judicial body, customs entities, normative and legal acts, jurisprudence


Legal regulation of customs value application on imported goods in Republic of Moldova”, Specialty: 552.03 Financial (banking, tax, customs) law. Author: SÎRGHII Viorel Chisinau, 2016 Thesis structure is composed as following: introduction, three chapters, which include thirteen sections, general conclusions and recommendations, bibliography, 3 annex. The paper includes 132 pages of main text; bibliographic list includes 158 sources. The results have been published in 8 research papers.

Field of study: Public Law, Financial Law (Customs), legal institutions organization and functioning.

The purpose of this paper is to research the complex problem of customs value application methods for imported goods in Moldova, ways to harmonize national law with the law of the GATT, the main legal trading mechanisms that will be applied in case of implementing the RM - EU Association Agreement. Objectives: Examining the content of the „customs value” concept while analyzing issues related to the implementation of tariff and non-tariff policies, customs policies, trade policy, to ensure domestic producers, liberalization of foreign trade and attracting foreign investors in Moldova, under the association of RM to EU by applying the provisions of GATT VIIth Article. Analysis of experience of foreign and domestic customs regarding methods of determining the customs value on imported goods in Moldova. Customs value determining methods regulation and procedures for their application.

Scientific novelty of the thesis is reflected by examining deeply the domain of „customs value” in both legal and customs aspects. The novelty of our work is represented by the fact that for the first time, in Moldovan National Customs Law, the methods for determining the customs value on goods imported in republic of Moldova have been examined, with respect to WTO. A series of theoretical inferences and definitions that enable deeper exploration of the concept of customs value, as part of the customs policy and trade have been elaborated.

Important scientific problem resolved consists in demonstrating the importance compartment of the customs value for the national customs law theorists and practitioners. The recommendations developed by us in the thesis on the application of theoretical and practical mechanism for determining the customs value of imported goods in Moldova, implement economic mechanism and legal customs value used in the international legal and approved by the Republic Moldova's accession to the WTO.

The theoretical significance and value of the work. The study is both scientific and teaching, that summarizes in a clear form our research results, theoretical and practical, related to the geographical area of Republic of Moldova and can serve both researchers in the field of tax and customs, as well as practitioners. The research results can also be used in politicians` work for reviewing the legislation and by other legal practitioners.

Implementation of scientific results. The results of scientific research data served as a basis to develop Customs Law course taught by the author at the Academy of Economic Studies Cycle II Master. The proposals submitted were submitted to the Working for changes in customs legislation of the Ministry of Economy, in order to improve the existing regulatory framework.