From January 1, 2021, the import of tractors, buses and special vehicles with a long service life is allowed in Moldova.
The amendments made to the Tax Code provide for the removal of the ban on the import of vehicles with a long service life and the establishment of special excise taxes for them. So, from 2021, tractors imported to Moldova with a service life of up to 12 years are exempted from paying excise taxes. Tractors with a service life of 13-15 years will be subject to excise tax of 10 lei, from 16 to 18 years old - 20 lei, from 19 years and older - 60 lei per 1 cubic cm. At the same time, wheeled tractors used in agriculture and forestry with a service life of up to 20 years will not be subject to excise duty, and with a service life of 21 to 23 years - at a rate of 10 lei / 1 cu. cm, from 24 to 26 years old - 20 lei / 1 cu. cm. Herewith, vehicles with a service life of up to 7 years (and 10 years, depending on the category), designed to carry up to 10 passengers, as well as special equipment that have been in operation for up to 10 years, will be exempted from paying excise taxes. Meanwhile, for vehicles older than the established age, depending on the service life and category, special excise taxes are established (maximum - 80 euros / 1 thousand cubic Cm. in case of a service life of more than 16 years).// 30.12.2020 — InfoMarket.
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