Customs duties

The customs value is determined and declared by importers in accordance with the provisions of the WTO Customs Valuation Agreement (i.e. the Agreement pertaining to the implementation of Article VII of the GATT Agreement).

For chain transactions with goods intended for import, the customs value may be determined, under certain conditions, based on the price in any of the transactions in the chain ("first sale principle"). This way, the customs value can be determined based on a price lower than that paid/ payable by the importer (e.g. based on the price of the fi rst transaction in the chain).

The customs value can be modifi ed within 12 months of the acceptance of the customs declaration for the release of the goods for free circulation, in specific cases (e.g. in the case of defective goods).
Under specifi c conditions, determining customs value upon import is possible, even if certain elements that need to be added to the customs value are not quantifi able on the importation date (e.g. licence fees, royalties) or are missing.

The customs authorities may inspect the customs value either during the customs clearance or during a post-import audit (the customs authorities are entitled to perform such an audit during a five-year period following the date of import).

It is also possible to amend or invalidate the customs declaration, as follows:

-    amendment of the customs declaration before the customs clearance is obtained;
-    invalidation of the customs declaration within 90 days of the customs clearance being obtained;
-    amendment after the customs clearance is obtained can be performed at the request of the traders within five years of the customs clearance date.

Authorised economic operators will pay custom duties, VAT and excise duties appropriately, for goods which are sold in duty-free shops / diplomatic duty-free shops, afterwards having to request a refund of the payments. The period for which the authorisation is effective is limited to five years; at the moment no such authorisations are granted anymore.

An annual fee of EUR 100.000 is levied for the functioning of duty-free shops, and the amount is paid with at least 10 calendar days before the expiry of the previous authorisation year.

For more information on customs value please follow this link

Legal entities established in non-EU states can declare goods by indirect representation.

Moreover, legal entities established in non-EU states can occasionally declare goods on their own through direct representation provided that the customs authorities consider this to be justified

Legal entities established in the EU may declare goods on their own as well as by assigning a direct or indirect representative.

Customs brokers can be authorised to use the local customs clearance procedure or to submit simplified customs declarations for the companies they represent (either directly or indirectly). Any legal person established in the EU can act as an indirect representative, for a sole person, using the simplified customs clearance procedures.

Operators that obtain Authorised Economic Operator status benefi t from simplifi cations regarding customs inspection, obtaining customs authorisations and performing customs formalities.

Moreover, through the AEO certifi cate the holder is recognised by the customs authorities as a reliable person, giving comfort as regards observance of the safety and security standards.

Companies can obtain rulings from the Romanian customs authorities on the tariff classifi cation of imported goods that are binding for the customs authorities for a six-year period, whenever goods identical to those described in the BTI are imported.

A similar type of ruling can also be obtained regarding the origin of goods. The BOI is valid for a three-year period.

If raw materials, components or accessories are imported into the EU (including Romania) for processing and the end products are subsequently re-exported out of the EU, customs duty relief is available through IPR. Processing covers the full assemblage and manufacturing process.

Under this regime, importers can opt either for a duty suspension system (no payment is due for the import duties) or for a duty drawback system (the import duties are to be paid upon the import of raw materials, but they can be reimbursed upon export of the end products). If the compensatory products are released for free circulation in the EU, compensatory interest is due.

The OPR customs regime allows the exported raw materials to be processed outside the EU and the resulting end products re-imported with partial or full customs duty relief. This regime also applies for goods or equipment sent for repair and / or modernisation.

The BWH customs regime allows the temporary suspension of payment of import duties on non- EU goods stored in warehouses until they are taken out of the warehouse. Goods owned by foreign entities and goods initially purchased by the Romanian titleholder of the BWH authorisation can be placed under BWH customs regime.

EU agricultural products intended for export can also be stored in a BWH before leaving Community territory.

Goods that are introduced into Romania for temporary use and subsequently returned to the non-EU owner are granted total or partial relief from customs import duties. Total relief means no payment is requested by the customs authorities in connection with the customs import duties, VAT and excise duties, if applicable. However, a guarantee is required to secure payment of the import debt. Partial relief means the customs authorities levy a monthly portion of 3% of the customs duty and the importer should provide a bond for the balance. If the goods are subsequently released for free circulation in the EU, compensatory interest is due.

Non-EU goods may be stored for an unlimited period of time in a FWH, with payment of the customs duties being suspended. Moreover, no guarantee is required to secure payment of the import debt and the customs formalities have been simplified.

Suspensive / economic customs regimes require a guarantee to be lodged for the import debt that might arise. However, there are a few cases where exoneration from guaranteeing the import debt can be granted by the customs authorities, such as for goods placed under the IPR regime.

For some agricultural products, the EU generally imposes specific measures, for instance values or quantitative quotas on imports from other countries. It is mandatory to obtain an import licence before importing such products.
 
Moreover, import / export licences from relevant authorities are also required for commodities regarded as potentially hazardous to human health or to the environment (such as some chemical products, certain types of waste and scrap), for commodities the end-use of which is controlled (such as explosives) or for dual use (i.e. both civil and military) products.