In any state, the basic content and essence of the customs activity is the customs procedure, a precondition for the movement and passage of goods and vehicles across the customs border. By paying customs duties, the main objectives of the customs activity are achieved - ensuring tariff application and non-tariff regulation of the foreign trade activity. Based on the specifics of customs activity and the transformation processes, through which the customs system of the Republic of Moldova and of other states passes, based on their commitments assumed in the process of European integration, the process of unification of customs legislation serves a favorable environment to eliminate impediments to harmonization to European standards. In the legislation of the Republic of Moldova the system of customs regimes includes the following operations: import, export, transit, customs warehousing, processing in the customs territory, processing under customs control, temporary import (export), processing outside the customs territory, free zone, re-export, duty-free shop, destruction, abandonment to the state.