By courtesy of the National Customs Authority
The legal provisions governing exportation and importation are included in the Customs Code of Romania, approved through Law no 86/2006 and published in the Official Journal of Romania no. 350/19.04.2006, which will enter into force in June 18, 2006.
The Law no 86/2006 assures the application of Council Regulation (CEE) no 2913/92 from 12th of October 1992, to institute the Community Custom Code, with further modifications.
By Government decision (which is about to be approved), it will be transpose in national legislation, the Commission Regulation no 2454/1993 from 2nd of July 1993 of the Community Custom Code application.
Therewith, from the date of Romania’s adhesion to the European Union, Romania will take over in national legislation the community custom taxes and the foresights of the consents of which the European Union is part of.
According to art. 181 from the Customs Code, the export Regimee allows the Romanian goods to be taken out of the customs territory of Romania. Export Regimee involves the implementation of the measures of trade policy as well as the carrying out of the customs formalities for the exportation of goods.
All of the Romanian goods subject to exportation must be placed under the export Regimee, excepting for the goods placed under customs surveillance.
Export declaration is issued at the customs office in whose competence area the headquarters of the exporter is placed or at the place where the goods are packed or loaded in order to be exported.
Customs release for exportation is granted on condition that the goods should leave the territory of Romania in the same state in which they were at the moment of registration of the export customs declaration.
Goods in free circulation give to the foreign goods the customs status of Romanian goods.
Goods in free circulation involve the application of the measures of trade policy, the carrying out of the customs formalities laid down for the importation of goods as well as the cashing of the legal customs duties.
According to art. 90 of the Customs Code, the date of the accepted customs declaration represents the date of its registration and determines the establishing and implementation of provisions regarding the customs Regimee.
There is, however, an exemption to this rule. When, after the registration of the customs declaration, up to the customs release, there are included low customs duties, the holder of the trade operation or his representative may request to the customs authority the application of the most favorable customs duty. This derogation cannot be applied in case of granting the customs release because of reasons imputable to the one that declares the goods.
When a transport is made up of goods with different tariff categories and the tariff classification operations as well as the filling up of the customs declaration would imply a supplementary effort and disproportionate costs in relation to the amount of the import duties that are perceived, the customs authority can approve, at the request of the one that declares, the fact that the import duties can be paid for the entire transport, based on the tariff classification for which is perceived the highest import customs duty.
Goods in free circulation that benefited from low or zero customs duties depending on their final destination remain under the Regimee of customs surveillance until the conditions for granting the preferential treatment cease to be applied, as well as in case of which the goods are exported or destroyed.
The rights and obligations of the holder for a preferential tariff treatment can be, under the circumstances established by the customs authority, successively transferred to other persons that carry out the conditions stipulated to benefit of that customs Regimee.
The holders of the goods in free circulation destined to a certain use must firstly inform the customs authority on condition they change the use of the goods after the customs release. The customs authority will apply the preferential customs tariff according to the new use of the goods.
When the declaration for the goods in free circulation is not validated, after the customs release, the goods in free circulation loose their customs status of Romanian goods.Goods in free circulation loose their customs status of Romanian goods even when the import duties are reimbursed or delivered:
- when the inward processing is involved as a reimbursement system;
- in case of defect goods or of those which do not observe the contracting provisions;
- when, according to law, reimbursement or delivery is conditioned by the goods to be exported or re-exported or subject to a customs destination approved according to Customs regulations.
Useful definitions in order to understand the provisions of the Customs Code
- Import duties:
- customs duties and taxes with the same effect with the taxes due at the importation of goods;
- agricultural taxes and other import taxes introduced through provisions regarding the agricultural policy or through specific provision applied to certain goods that were resulted after the transformation of agricultural products (if there is any case);
- entry customs office: a customs office appointed by the customs authority, according to the customs provisions, towards which the customs goods introduced in the customs territory of Romania must be directed and subject to the inspections based on the risk analysis.
- import customs office: a customs office appointed by the customs authority where there must be carried out the customs formalities in order to give a customs destination to the goods introduced in the territory of Romania.
- export customs office: a customs office appointed by the customs authority where there must be carried out the customs formalities in order to give a customs destination to the goods that are taken out of the customs territory of Romania;
- exit customs office: a customs office appointed by the customs authority where the goods must be submitted before taken out of the customs territory of Romania and where the goods are subject to the inspection based on the risk analysis;
- repayment of duty: total or partial refund of the import or export duties which were paid;
- remission of the amount of duty : the decision of not perceiving, totally or partially, the amount of a customs duty or the decision to cancel, totally or partially, the registration in the booking accounts of an import or export duty which was not paid.