The customs policy of the Republic of Moldova is an integral part of internal and external policies of the states. The customs policy aims to ensure an efficient customs control of regulation of the goods exchange on the Republic of Moldova customs territory that contributes to the solving of political and trade issues in order to protect the internal market, enhancement of the national economic development, as well as other goals stipulated by legislation. The existing borders within the European Union does not create dividing lines, does not isolate and separate, but instead become exchange bridges of values and starting point for openness and understanding, facilitating relations between European nations. The ongoing process of armonization between Moldova and the European Union imposed the development of a regulatory framework that ensures a high degree of eficiency of import/ export and thus make an important contribution to facilitating international trade.