In Moldova, it is planned to revise the range of excisable goods subject to labeling with an excise stamp.
According to the draft fiscal policy for 2024, excise stamp marking will be mandatory for e-cigarette cartridges containing nicotine liquid, including disposable e-cigarettes, as well as for cartridge vials and e-cigarettes, referred to in heading 2404, and tobacco products and products from plant materials for smoking referred to in headings 2403 99 900 and 2404, sold, transported or stored in the territory of Moldova or imported for sale in its territory, as well as goods purchased from economic agents residing in the territory of Moldova , but having no fiscal relationship with its budget system. Marking should be applied during the production of excisable goods, and goods produced in the territory of Moldova - until the moment of their shipment (export) from the tax warehouse. The year of manufacture of tobacco products and related products, indicated on a single product package, must correspond to the year of issue of the excise stamp. The procedure and terms for the acquisition, use and movement of excise stamps are to be established by the government. Appropriate amendments will also be made to the Tobacco Control Law. Products marked with excise stamps must be sold to end consumers within 2 years from the date of manufacture. At the same time, excise stamps not used during the year of destination are subject to return until April 30 of the next year. For non-return or untimely return of the unused stock of excise stamps, a fine of 2.5 thousand to 10 thousand lei may be imposed. Another proposed change concerns the elimination of the requirement for each pack of filtered or non-filtered cigarettes to be stamped with a date of manufacture by the manufacturer at a specific location. This is necessary to avoid possible ambiguity in the interpretation of this provision. //23.05.2023 — InfoMarket.
