WITH DEFICIENCES OF VIEW
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The Court of Accounts of the Republic of Moldova (CoARM) presented on April 26, within the Public Finance Control Committee, the Compliance audit report on the administration of state budget revenues by the Customs Service (CS) in 2020-2021 and the Compliance audit report on the administration of the fiscal and customs facilities system during 2020-2021.
The CoARM’s auditors reported to the Parliamentary Committee about the results and findings of the audits that formed the basis of the formulation of the general conclusions as well as the submitted recommendations.
Having duties regarding revenue management, the Customs Service collected in 2020 and 2021 from the state budget, respectively 22.5 billion lei and 28.6 billion lei.
In addition to the fact that the CS has undertaken some actions regarding the consolidation and development of processes related to customs administration, the audit established the presence of some irregularities and vulnerabilities.
Although in 2020-2021 the revenue control figure initially approved by the Ministry of Finance was specified several times, some revenues were over executed and others were not executed. In particular, the excise duties on imported tobacco products were not executed by 150.7 million lei, on wines - by 3.6 million lei, on liquefied gases - by 3.4 million lei and on petroleum products by 7.9 million lei.
A major problem remains the claims of economic agents against the state budget related to the non-payment of import rights, which at the end of 2021 amounted to 344.0 million lei. The audit also revealed the maintenance of receivables with expired statute of limitations in the amount of 105.7 million lei, formed during 1995-2014, and this fact denotes reservations in the process of collection of arrears.
An important aspect concerns the process of organizing customs control and the process of determining the customs value of the goods entered into the customs territory of the country. This process is affected by the lack of a regulatory framework that regulates the activity of customs clearance of goods originating from external economic transactions.
Thus, in the case of 13.9 thousand customs declarations, submitted by economic operators, the customs value was determined by applying method no. 6 "reserve". As a result, the procedure for successive application of the methods for determining the customs value of the goods, provided by the regulatory framework, was not respected.
