When importing cars into the Republic of Moldova, excise duties are levied according to the type of engine, its cylinder capacity and year of manufacture.
From 1 January 2021, cars can be imported into Moldova without age limit. The ban on importing cars older than 10 years has been lifted.
| Type of electrical system | Excise duty reduction |
|---|---|
| Micro Hybrid / Mild Hybrid | 0% |
| Hybrid | 25% |
| Plug-in hybrid | 50% |
| Electric | 100% |
Vintage cars (older than 30 years) are classified as vintage cars and are subject to special excise duties calculated on the basis of the age of the vehicle.
| Age of car (years) | Excise duty (lei) | |
|---|---|---|
| From | To | |
Cars with a customs value of 600 thousand lei and more are classified as luxury cars and are subject to an additional excise duty.
| Customs value of cars (lei) | Additional rate of excise duty (%) | |
|---|---|---|
| From | To | % |
Persons with locomotor disabilities may import, once every 5 years, with exemption from excise duty, a means of transport intended for their transport, classified under tariff heading 8703 (with engine cylinder capacity up to and including 2500 cm3), irrespective of the period of operation, in accordance with the provisions of the Customs Code, the Tax Code and the Law No 1380/1997 on the customs tariff. After the expiry of 5 years from the date of the exemption, the beneficiaries of the exemption are allowed to market the means of transport concerned.