The following provides information on the major regulatory efforts of the EC Taxation and Customs Union Directorate:

The Union Customs Code (UCC) was adopted in 2013 and its substantive provisions apply from May 1st, 2016. It replaces the Community Customs Code (CCC). In addition to the UCC, the EC has published delegated and implementing regulations on the actual procedural changes. These are included in Delegated Regulation (EU) 2015/2446, Delegated Regulation (EU) 2016/341, and the Implementing Regulation (EU) 2015/2447.

There are several changes in the revised customs policy which also require an integrated IT system from the customs authorities. In April 2016, the EC published an implementing decision (number: 2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC.

Visit Customs and Taxation Union Directorate (TAXUD).

Customs Valuation

Most customs duties and value added tax (VAT) are expressed as a percentage of the value of goods being declared for importation. Thus, it is necessary to dispose of a standard set of rules for establishing the goods’ value, which will then serve for calculating the customs duty.

In Romania, the standard rate of VAT is 19% and applies to the base of taxation for any taxable operation that is not exempt or that is not subject to the reduced VAT rate. A reduced rate of 9% applies for services and goods such as prostheses of any type and accessories to them, except for dental prostheses, deliveries of orthopedic products, medicines for human use and veterinarian use, accommodations within the hotel sector or with a similar function, such as campgrounds. The same reduced rate also applies to books, newspapers, and tabloids, including textbooks, except for those used for advertising. As of June 1st, 2015, the VAT for foodstuffs was also lowered to 9%.

Given the magnitude of EU imports every year, it is important that the value of such commerce is accurately measured for the purposes of:

• economic and commercial policy analysis;
• application of commercial policy measures;
• proper collection of import duties and taxes; and
• import and export statistics.

These objectives are met using a single instrument - the rules on customs value. The EU applies an internationally accepted concept of ‘customs value’.

The value of imported goods is one of the three ‘elements of taxation’ that provides the basis for assessment of the customs debt, which is the technical term for duty that must be paid, the other elements of taxation being the origin of the goods and the customs tariff. For more information, access the official EU customs related glossary page.

Consecutively, starting in April 2016, Romanian Customs implemented a working schedule to develop and install the electronic systems envisioned by the EU Customs Code. The Romanian Customs has drafted 25 legislative orders to be signed by the President of National Agency for Fiscal Administration and to be published in the local Official Journal. The new orders will impact procedures referring to: companies’ registration, customs representation, origin of goods, taxation, special regimes and free-zones, temporary warehouses, re-export notification and electronic signatures.

The General Customs Directorate of Romania

Address: Str. Alexandru Ivasiuc nr. 34-40, bl. 5, sector 6, Bucureşti, C.P. 60305

Phone: +4021 315 58 58

E-mail: relatiipublice@customs.ro; vama@customs.ro