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Customs, excise and green tax oligations: How to efficiently treat them in the context of COVID-19 crisis?

In this issue:
  • Online customs operations
  • The online submission of the declaration to the Environmental Fund Administration
  • Excise duties – Online submission of Form 120

Managing the supply chain and tax compliance during the current period of isolation might be a difficult task for companies that produce, distribute or source goods from suppliers all over the world.

In this context, we gathered below a list of actions to be done to limit interaction with customs/tax authorities and still be compliant/efficient from a customs, excise and green tax perspective.

 

       Customs operations

  • Apply online for home customs clearance procedure

 

There is no better time to promote “Home Customs Clearance” and #stayhome together.  Only 21% of the goods are imported in Romania based on simplified remote customs clearance (as compared to the EU average of 70%), the majority being imported in the traditional way – physical presence in customs, long waiting lines, submission of hard copies.

The Application for the authorization can be submitted online through the Customs EU trader platform.

Once obtained, the home customs clearance procedure will allow import and export of your goods with minimum implication of customs authorities.

Our team experts can assist you in requesting and implementing such authorization.

 
  • Online update of your customs authorizations

 

If you are a holder of a customs authorization that needs to be updated during this crisis (for example, inward processing, global customs guarantee, end-use relief, temporary admission, customs warehousing, temporary storage, home clearance procedure etc.) you can ask for online update by accessing the EU trader Portal for Customs.

The acces to the online portal is possible using this link: https://customs.ec.europa.eu/tpui-cdms-web/ .

Our team of experts can help you in requesting such updates.

 
  • Simplified declaration of preferential origin for your exports

 

The authorized exporter authorization allows you to declare the preferential origin of your export goods in a simplified manner directly on the invoice or other commercial document for each of your exports without involving the customs authorities.

The authorization will eliminate the obligation to request and fill in an origin certificate (EUR 1) for each of your consignments.

We can also assist you in obtaining such authorization and successfully implement it.

 

      Green tax obligations

Starting this year, the declaration to the Environmental Fund Administration in Romania should be submitted online.

The online declaration requires a previous registration for the appointment of the representative/empowered person who will declare based on certified electronic signature.

We can assist you with the online registration as well as with the online declaration based on a power of attorney in this respect.

 

      Excise duties – Online submission of Form 120

Any excise duty payer has the obligation to submit annually to the competent authority the excise statement (Form 120), according to the legal provisions regarding the payment obligations by April 30 of the year following the reporting year.

Recently, a new model of Form 120 was implemented in the Romanian law, allowing excise duties payers to submit the form through a representative.

We can assist you to fill in the Form 120 for fiscal year 2019 and submit it on your behalf to the Romanian authorities, given the tight deadline.

 
Prepared by:
Mihai Petre – Director, Indirect Tax
 
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
 
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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