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The provisions of Law no. 86/2006 on the Romanian Customs Code that were not in compliance with European customs legislation have been repealed

In this issue:

95% of the Romanian customs code provisions, non-compliant with the EU law, have been repealed

 

According to the Emergency Ordinance no. 96/2020, the provisions of Law no. 86/2006 on the Romanian Customs Code that were not in compliance with European customs legislation have been repealed, considering the requests addressed by the European Commission and OECD.

 

Among the most important we mention:

  • repeal of the article regarding the statute of limitation of a customs debt of 5 years considering that the one provided by the EU legislation is of 3 years;
  • repeal of the article regarding the sanction of seizure of the goods in case of exceeding the discharge term of the temporary storage regime (90 days).
  • the condition of being established in Romania: customs representation, authorized economic operator, customs declarant, global guarantee authorization for transit operations, customs warehouse, inward/outward processing procedure.
 

Have also been repealed non-compliant articles regarding:

  • definitive customs procedures (release for free circulation, export);
  • special customs procedures (inward, warehousing, temporary admission, transit);
  • customs guarantee, birth, payment and repayment of the customs debt;
 

How does the above influence the activity of your company?

We recommend you analyze to what extent you may benefit from such amendments. For example, to request reimbursement of the additional duties paid due to post customs clearance controls erroneously extended to 5 years instead of 3.

The EY team can assist you in taking the necessary steps.

 
Prepared by:
Mihai Petre– Director, Indirect Taxes
 
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
 
Ernst & Young SRL
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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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