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The amendment of Law no.86/2006 regarding the Romanian Customs Code

In this issue:

Until 15 February 2020, Romania needs to repeal its national customs norms contradicting the EU legislation

A draft for amendment of Law no.86/2006 regarding the Romanian Customs Code, was published on 10 January 2020, on the website of the Ministry of Finance. The draft is currently under public debate.

The draft aims to repeal the national customs provisions regulated by the Romanian Customs Code which are contrary to the ones provided by the EU legislation (Union Customs Code). More precisely, it repeals the national customs provisions regarding:

  • the statute of limitation of a customs debt of 5 years considering that the one provided by the Union legislation is of 3 years;
  • sanction of capitalization of the goods, in case of exceeding the discharge term of the temporary storage regime, contrary to the provisions of the EU legislation.

Romania has committed to repeal these provisions from national customs legislation, until February 15, 2020.

How does the above influence the activity of your company?

We recommend analyzing to what extent the provisions will help you to recover the additional amounts paid as a result of post customs clearance controls.

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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