Moldova is a convenient market for importing cars from North America: the country follows European norms and the customs regime is predictable. But the structure of the charges in 2026 is unusual: no VAT is levied on an imported passenger car, the duty rate is zero, and almost the entire amount paid at the border is excise, which depends on engine size and the car's age. In this article Canada Motor House walks through clearing a car from Canada into Moldova: the excise table, how the calculation works, additional fees and the clearance stages.
1. Moldova outside the EAEU: a different customs regime
The key difference between Moldova and Kazakhstan or Kyrgyzstan is that the country is not part of the EAEU. The unified rates of the Eurasian Economic Union and the calculation formula familiar from those countries do not apply. Moldova relies on its own Customs and Fiscal Codes and trades with the European Union under the Association Agreement (DCFTA). Moldova has no free trade agreement with Canada (per the WTO regional trade agreements database), but this does not affect passenger cars: the duty on them is zero anyway. EAEU calculators do not work for Moldova — a separate calculation is required.
2. What the payment consists of in 2026
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8703 — passenger cars; the subheading depends on engine type and displacement | WITS / TRAINS |
| Customs duty | 0% for 8703 21–24 and 8703 31–33 — most-favoured-nation rate according to the latest published data (2023) | WITS / TRAINS |
| VAT | Not charged: positions 870321–870324, 870331–870333, 870340–870380 are exempt (Fiscal Code art. 103(1) item 24); 20% VAT from 01.01.2027 is under discussion | AmCham, letter No. 37; logos-pres.md, 06.06.2026 |
| Excise | In lei per cc from the "displacement × age band" table; petrol up to 1,000 cc aged 0–2 years — 9.56 lei/cc | Fiscal Code, Annex 2 to Title IV; contabilsef.md, 2026 |
| Luxury excise surcharge | Where customs value is 600,000 lei or more: from 2% (600–700 thousand lei) up to 10% (above 1.8 million lei) of customs value | Order 564-O of 23.12.2025 |
| Recycling / environmental fee | Not confirmed: applicability of Law 1540/1998 to car imports is checked in the estimate | AmCham, Law 1540/1998 |
| Customs procedures fee | 0.4% of customs value, capped at €1,800 — for economic agents since 10.08.2023; applicability to private individuals to be confirmed | Serviciul Vamal |
| Vignette | Not a clearance charge: only for vehicles without Moldovan registration (for cars — from €4 for 7 days to €85 for 180 days) | dataset.gov.md, 2026 |
The point many estimates get wrong: 20% VAT is not charged on imported passenger cars in 2026. VAT on vehicles was planned from 1 January 2026 but was postponed; in June 2026 the Finance Minister announced plans to introduce it from 1 January 2027 while keeping excise at a reduced level. At the time of this update we have not found an adopted law — it is a plan under discussion, not a rule in force. The duty rate for the specific code is confirmed in the estimate.
3. Excise table: engine size and age
Excise is the most sensitive part of the calculation. It is set not by a multiplier but by a table: each line by engine type and size and each age band has a fixed rate in lei per cubic centimetre. According to the government's announcement of 20.10.2025, the rates did not change for 2026. For petrol engines up to 1,500 cc:
| Age | Up to 1,000 cc (8703 21), lei/cc | 1,000–1,500 cc (8703 22), lei/cc |
|---|---|---|
| 0–2 years | 9.56 | 12.23 |
| 3–4 years | 10.00 | 12.67 |
| 5–6 years | 10.23 | 12.90 |
| 7 years | 11.25 | 14.19 |
| 8 years | 12.38 | 15.61 |
| 9 years | 13.62 | 17.17 |
| 10 years | 16.34 | 20.60 |
| 11 years | 21.24 | 26.79 |
| 12 years | 26.24 | — |
| 13 years | 31.24 | — |
| 14 years | 36.24 | — |
| 15 years | 41.24 | — |
| 16 years | 46.24 | — |
| 17 years | 51.24 | — |
| 18 years | 56.24 | — |
| 19 years | 61.24 | — |
| 20 years and older | 66.24 | 71.79 |
Source: Annex 2 to Title IV of the Fiscal Code, 2026 rate table. A dash means the rate exists in the annex but we have not re-checked it against the primary source, so we apply it in the individual calculation.
Engines of 1,500–3,000 cc and above 3,000 cc, as well as diesels, have their own lines in the annex; hybrids benefit from reduced rates (Fiscal Code art. 124(18)). Most cars in our car catalogue have engines from 2 to 3.4 litres, so we apply the rate for their line in the individual calculation. For electric vehicles the Customs Service's 2026 order explicitly mentions only the luxury surcharge; the base rate for an EV is confirmed in the estimate.
How age works, using a 1,500 cc engine as an example: in the 0–2-year band excise is 1,500 × 12.23 = 18,345 lei, at 10 years 1,500 × 20.60 = 30,900 lei, at 11 years 1,500 × 26.79 = 40,185 lei, and at 20 years and older 1,500 × 71.79 = 107,685 lei. The sharpest step is between 10 and 11 years. Whether the "operating period" is counted from the year of manufacture or from first registration is not clearly stated in public sources, so for cars on a band boundary we calculate both ways.
4. How to calculate clearance yourself
If you want a rough figure before contacting us, the procedure is:
- Find the table line: engine type (petrol, diesel, hybrid, electric) and displacement in cc — from the documents or the VIN.
- Find the age band of the car on the date of clearance.
- Calculate excise: displacement × the rate for the band, in lei.
- Check the luxury threshold: if customs value is 600,000 lei or more, add the surcharge of 2% to 10% of customs value.
- Leave out duty and VAT for passenger cars in 2026 — both are zero.
- Procedures fee: if a company is importing — 0.4% of customs value, capped at €1,800.
Our calculator gives a general budget guide, while the exact estimate for a specific car we calculate manually — at the current rate and exchange rate on the date of clearance.
5. Step by step: from purchase in Canada to Moldovan plates
- Selection and checks. We choose the car, check its history by VIN and calculate the estimate before purchase.
- Purchase and export. We buy the car and prepare the export documents in Canada.
- Shipping. We ship by sea in a container; route, port of discharge and timing are chosen for the specific shipment.
- Declaration. We file the declaration with the document pack: Certificate of Title and purchase contract, invoice, bill of lading, technical data — VIN, engine displacement, year of manufacture.
- Payment of charges. Excise from the table, the luxury surcharge where due, and the procedures fee where it applies.
- Registration. The car is entered in the State Transport Register maintained by the Public Services Agency (ASP).
- After registration the owner pays an annual road tax — for passenger cars from 0.60 to 1.80 lei per cc depending on displacement.
6. Vignette, age and steering: common mistakes
The vignette is not a clearance charge. It is paid only by vehicles not registered in Moldova. A car that has been imported and registered in Moldova pays the annual road tax instead of a vignette.
Age limit. The old Customs Code banned the import of cars older than 10 years. The current excise tables run up to a "20 years and older" band, which suggests older cars can be cleared, but we have not confirmed the current status of the restriction under the new Customs Code in the primary text — for used cars we check it before purchase. For new cars from our stock the question does not arise.
Steering. Canada drives on the right, and every car on the Canadian market is left-hand drive, so steering conversion is never an issue for them.
7. Exemptions and changes to watch
Citizens returning from the diaspora. The government gave a positive opinion on a legislative initiative extending a relief for returning citizens into 2026: import of one vehicle without import charges if applied for by 31.12.2026. The initiative's conditions are age 18+, at least 36 months abroad in the last 5 years and a residence permit in another country; the vehicle no older than 10 years, with a customs value up to 550,000 lei and an engine up to 3,000 cc, not sold or leased for 3 years. We have not confirmed final adoption — before a deal we check whether the relief is in force.
VAT from 2027. If a law on 20% VAT for cars is adopted, the calculation for cars cleared from 1 January 2027 will change. For now it is a plan under discussion, and cars cleared in 2026 go through under the current rules.
8. The role of Canada Motor House
Canada Motor House handles the entire journey of the car from Canada to Moldova: sourcing and inspection, purchase, sea shipping and coordination of customs clearance. We estimate the approximate charges for your specific VIN in advance — factoring in engine size and type, age and customs value — so you understand the budget before the purchase, not after. We ship only from the Canadian market: new cars or clean used ones, no US auctions and no damaged vehicles. Vehicle prices are quoted "on request": every calculation is individual. More about this destination on the cars from Canada to Moldova page; send the parameters of the car you are interested in through the request form, and we will prepare a transparent estimate including shipping and clearance.
Rates are current as of October 2026 and may change. The duty rate for the specific code and the final calculation are confirmed on the date of clearance.