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Romanian Import Export Duty and Taxes

Romania’s accession to EU on 1st of January 2007 resulted in several radical changes which were brought into effect through the enactment of the EU Common Trade Policy. Joining the European Union introduced the European Commission as an interagent authority which talks in terms of trade-related circumstances. It especially mediates debates within the World Trade Organization. Romania also had to implement the Community Custom Code and the EU stipulations for applying these norms.

Question: Can your Romanian lawyers present the legislation for exports from Romania?

Answer: When exporting to Romania, the elementary customs regulations to be followed relate to European Custom Code.

According to EU legislation, the trade policies in Romania actually must adapt to several general principles such as release for free circulation, transit, customs, warehousing, inward processing, processing under customs control, temporary admission, outward processing and exportation.

According to the Common Trade Policy, Romania has to adhere to European preferential trade agreements and arrangements established between EU and third countries, regarding unilateral preferences implied by participation in a European single market and also a set of reciprocal preferences decided in relation with trading partners, concerning the so-called Free Trade Agreements.

Investors who wish to know what laws apply regarding exports can reach out to our lawyers in Romania.

Question: What are the trade policies for imports, in Romania?

Answer: There are some specific measures to be taken into account when referring to trade policies in Romania – only those applying to agricultural products. Concerning the Romanian import export duty and taxes, the E.U imposes some values or quantitative quotas on imports from other countries. It is highly recommended to request an import license before importing such products. Import/export licenses are also mandatory for commodities considered as potentially hazardous to human health or to environment.

When exporting to Romania, the legal basis that should be taken into consideration relates to the European Custom Code, as already mentioned. In order to identify the customs value in E.U, a transaction value must be indicated. It regards the international freight, insurances and some other charges. The majority of import declarations are acknowledged in connection with the transaction value method. All evaluations, administrative or judicial, concerning the customs valuation decisions may be appealed at the National Customs Authority in Romania. Investors who wish to submit this appeal can reach out to our Romanian lawyers.

The E.U Custom Code dictates non-preferential and preferential measures. The non-preferential ones are imposed for various reasons dealing with quantitative restrictions, Most-Favored-Nation tariff quotas, origin marking, contingency measures and government procurement. All preferential measures are applied in accordance with preferential arrangements.

When dealing with import export duty and taxes regime, the custom tariffs are generally adapted to E.U stipulations. In this manner, Romania guarantees the most-favoured-nation (MFN) treatment or improved treatments to WTO or other non-members of WTO. The experts at our law firm in Romania can provide more details.

Question: Where can I find information about the legal matters concerning imports to Romania?

Answer: The most important legal basis that should be taken into account when evaluating the import regulations to be applied when trading with third countries is the E.U Common Customs Tariff. This document is organized in two main parts. One refers to the tariff nomenclature (which is understood as postulated by the Harmonized Commodity Description and the Coding System), and the other one concerns the customs duties and other different taxes applied to goods originated in third countries. Some other taxes may be requested, duties and levies can be imposed when importing apart from customs duties (excise duty, VAT and supplementary fees regarding the import formalities and procedures).

If you are interested, our Romanian lawyers can provide complete information on any legal matter concerning imports and the rules that apply to a company that brings various products into the country.

Question: Are there any taxes on exports from Romania?

Answer: According to the European legal stipulations, Romania has to follow certain quantitative restrictions and controls on exports (as imposed by foreign policy principles and other security reasons). Nonetheless, Romania does not apply taxes or duties on exports.

The trade policies in Romania indicate some strict distinctions regarding the nature of the traded goods, such as dual use ones, which are controlled by European standards. These are defined as following: “items, including software and technology, which can be used for both civil and military purposes, and shall include all goods which can be used for both non-explosive uses and assisting in any way in the manufacture of nuclear weapons or other nuclear explosive device”. The experts at our Romanian law firm can provide more details about these definitions, as needed.

The Member State where the exporter originates must grant some authorizations, in this case the National Customs Authority of Romania for external deliveries from Romania. There are three types of authorizations validated in E.U: national general, global or individual.

As one may see reading this article, the import/export regulations generally concern some strict measures, which are to be applied at regional level. We have a team of experienced lawyers in Romania, who can effectively provide all needed assistance concerning any detail about the legal background to be followed under these circumstances. We are fully aware of all possible vulnerabilities involved by such contingencies, therefore we build our strategies to deliver an optimal answer to all probable instances. Feel free to contact our law firm in Romania for a consultation.

by Cristian Darie