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Declaration in Republic of Moldova customs law”

Author: ROTUNDU Edgar
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: Grigore Rusu
doctor, associate professor (docent), Moldova State University
Institution: Moldova State University


The thesis was presented on the 28 April, 2017
Approved by NCAA on the 31 May, 2017


Adobe PDF document0.45 Mb / in romanian


CZU 339.543:349 (478)

Adobe PDF document 0.37 Mb / in romanian
167 pages


customs declaration, electronic declaration, foreign economic activity, detailed customs declaration, World Trade Organization, Kyoto Convention, goods, customs clearance, information systems


Structure of the thesis: introduction, 3 chapters, general conclusions and recommendations, bibliography of 164 sources, 4 annex, basic text consisting of 143 pages. The results are published in 10 scientific articles.

Field of study:Institution of customs declaration as part of customs law.

The goal and objectives of the thesis. The purpose of this paper lies in the scientific analysis of the institution customs declaration by determining the concept of customs declaration, the forms of declaration, the procedure for completing customs declaration by each category of subjects in hand, information systems used to make electronic declarations, and in formulating practical recommendations designed to streamline the operation efficiency of the customs declaration. In order to achieve this goal it was established the following objectives: (a) the identification and definition of „customs declaration”; (b) analysis of national and international legal framework in the customs declaration; (c) identification of the defining aspects of the procedure of customs declaration; (d) the declaration analysis carried out by individuals and legal entities in the Republic of Moldova; (e) analyze the scope and customs declaration forms; f) analysis of national and international experience on used information technologies in the customs declaration; (g) determining the legal prerequisites of implementing electronic customs declaration mechanism to facilitate the adjustment of national legislation to the EU customs legislation.

Scientific novelty and originalityis due to the fact that, starting from the actual needs of the practice enforcement by customs bodies of Republic of Moldova and the theoretical approaches to regulating legal relations in customs declaration was performed a complex research of institution of customs declaration to reflect the defining features of procedure of customs declaration, their forms and, in particular, of the electronic custom declaration, information systems used in customs, and to identify problems in the development mechanism of legal regulation of the declaration of customs which afforded a number of new scientific results.

Important scientific problem solved in this area consists of the scientific foundation of the institution of customs declaration in view of the definition of the concept of customs declaration, forms of customs declaration and detailed description, on the basis of national and international rules, customs declaration procedures including the electronics declaration, through the implemented information systems, which allowed clarification for scientists and practitioners of problematic issues in this area.

Theoretical significance of the research finds its expression in the scientific analysis of the institution customs declaration; the theoretical foundations declaring customs; exemplifying customs declaration forms present in doctrine and in practice; highlighting the defining elements of the customs declaration of goods and means of transport by individuals and legal persons, while taking into account the level of implementation of information systems that performs the making of electronic declaration in Republic of Moldova.

The practical value is determined by the fact that the research results are aimed for optimizing legal norms, regarding declaration of goods, and to the development of legal regulation of the entire mechanism of the customs declaration, including the electronic procedure. The theoretical and practical proposals and recommendations exposed in the paper can be used as a source in the methodical teaching recommendations, in teaching specialized courses in institutions of higher education at discipline „Custom law” and in preparing civil servants, in particular, customs officials. Some conclusions and recommendations, formulated in the paper, can be implemented in practice of the Customs Service of Republic of Moldova. As a result, law ferenda proposals submitted may be useful for the development of national customs laws in general, and the provisions determining the procedure of making customs declaration, in particular.

Implementation of scientific results. Conclusions and recommendations on the basis of this investigation found their reflection in 6 articles published in scientific journals, national and abroad, including the theses presented at nationally and internationally scientific-practical conferences.