Abstract:
The customs declaration is one of the most important customs procedures that contribute to the passage of goods and means of transport across the customs border of the Republic of Moldova. The importance of the customs declaration in detail is that it aims at passing the goods and means of transport across the customs border in accordance with customs legislation, avoiding the inappropriate declaration that involves the imposition of inequalities. All persons have equal rights to import and export goods and means of transport from the country. The goods to be crossed over the border of the Republic of Moldova are declared to the customs authorities.