Exemptions on inward processing

Machinery and equipments in function of investment contracts in the inward processing sector regardless of the value of the investment;

Taxable persons who will import machinery and equipments in this case must submit to the Supervising Customs Office the following documents:

a written request to which a copy of the NUIS/NIPT certificate is attached in the case where there are carried out formalities for the first time to the customs authorities;
a copy of the extract from the National Registration Center (QKR) where it is specified that the economic activity is in the area of inward processing. The verification, whether or not he possesses the authorization issued by the customs authority as a taxpayer in the processing operation, is carried out within the customs structures;
copy of the investment plan including the projection for the entire duration of the investment;
copy of the investment plan including the projection for the year when imports are made;
data on the type and quantity of machinery and equipments to be imported with relevant tariff codes and for the period of installation;
a copy of the ownership or lease of the premises where the investment will be made;
the schematic and narrative description of the technological scheme for each element of it;
taxable person's statement that the machinery or equipment for which exemption is required it is not imported for sale.

or more information on legislation refer to the link below: