In Moldova, since 2021, the import of cars with a service life of more than 10 years is allowed, but the amount of excise taxes for them has been increased.
According to the amendments to the Tax Code, from January 1, 2021, the ban on the import of cars over 10 years old into Moldova will be lifted. At the same time, excise taxes on imports of vehicles have been increased in proportion to their service life. Herewith, for cars with a service life of up to 6 years, the amount of excise taxes will remain at the level of 2020, and for cars with a service life of 7 years or more, the amount of excise taxes will be increased. In particular, it is stipulated that for cars with a gasoline engine capacity of up to 1 thousand cubic cm. with a service life of up to 2 years inclusive, the excise tax will be 9.56 lei per 1 cubic cm.; from 3 to 4 years old - 10 lei; from 5 to 6 years old - 10.23 lei; 7 years old - 11.25 lei; 8 years old - 12.38 lei, 9 years old - 13.62 lei; 10 years - 16.34 lei per 1 cu. cm; cars with a service life of 11 years will be subject to excise tax in the amount of 21.24 to 66.24 lei per 1 cubic cm depending on age. For cars with a gasoline engine capacity from 1 thousand to 1.5 thousand cubic cm. with a service life of up to 2 years, the size of the excise tax will be 12.23 lei per 1 cubic cm.; from 3 to 4 years old - 12.67 lei; from 5 to 6 years old - 12.9 lei, at the age of 7 years - 14.19 lei, 8 years old - 15.64 lei, 9 years old - 17.17 lei, 10 years old - 20.60 lei per 1 cubic cm, while the excise tax for vehicles with a service life of 11 years and older is set at 26.79 to 71.79 lei (20 years and older). Similar rates are set for cars with a diesel engine up to 1.5 thousand cubic cm. With the volume of a gasoline engine from 1.5 thousand to 2 thousand cubic cm for cars with a service life of up to 2 years, the excise tax will be 18.9 lei per 1 cubic cm.; from 3 to 4 years old - 19.34 lei; from 5 to 6 years old - 19.57 lei; at the age of 7 years - 21.53 lei, 8 years old - 23.68 lei, 9 years old - 26.05 lei; 10 years - 31.26 lei per 1 cubic cm, while cars with a service life of 11 years or more will be subject to excise tax in the amount of 40.63 to 85.63 lei, depending on age. With a gasoline engine volume from 2 thousand to 3 thousand cubic cm for cars with a service life of up to 2 years, the excise tax will be 31.14 lei per 1 cubic cm.; from 3 to 4 years old - 31.58 lei; from 5 to 6 years old - 31.81 lei, at the age of 7 years - 34.99 lei; 8 years old - 38.49 lei; 9 years old - 42.34 lei; 10 years - 50.81 lei per 1 cu. cm, while cars with such an engine capacity with a service life of 11 years or more will be subject to excise tax in the amount of 66.05 to 111.05 lei, depending on age. Similar rates and steps to increase excise taxes have been established for cars with a diesel engine with a volume of 1.5 thousand to 2.5 thousand cm. Meanwhile, the excise tax on cars with a gasoline engine over 3 thousand cubic cm for cars with a service life of up to 2 years is set at 55.6 lei per 1 cubic cm.; from 3 to 4 years old - 56.04 lei; from 5 to 6 years old - 56.27 lei, at the age of 7 years - 61.9 lei, 8 years old - 68.09 lei, 9 years old - 74.9 lei, 10 years old - 89.87 lei per 1 cu. cm, at the age of 11 years and older - 116.84 to 161.84 lei (the service life is 20 years or more). Similar rates and steps to increase excise taxes have been established for cars with a diesel engine with a volume of more than 2.5 thousand cm. Starting from the new year, the additional excise tax for luxury cars will be canceled, while the current excise rates for vintage cars will remain: at the age of 30-39 years - 40 thousand lei, 40-49 years - 30 thousand lei, over 50 years - 20 thousand lei. At the same time, an excise tax was imposed on motorcycles (including mopeds) and bicycles, tricycles or similar products equipped with pedals and an auxiliary engine with a service life of 11 years or more - from 21.24 to 66.24 lei, depending on age (new and with a service life of up to 10 years will not be subject to excise duty). // 29.12.2020 — InfoMarket.
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