In implementation of Decree No. 41/8.04.2022, starting July 1, 2022, the National System that monitors road transport of goods with high fiscal risk is established. This is called the RO E-Transport System.
Once enrolled in the RO e-Transport system, taxpayers will obtain a unitary ITU code, through which the goods related to each trade relationship involved in the transport of high-risk goods are identified.
Subjects obliged to fiscal monitoring of transport in Romania.
In addition, according to the regulations, the obligation to declare in the RO E-TRANSPORT system lies with the following users:
– Consignee: is the one registered in the customs import declaration, i.e., the consignor; the one registered in the customs export declaration, in the case of high-risk goods subject to import or export operations.
– the supplier in case of domestic or intra-Community sales.
– Beneficiary-from Romania: are those who make intra-EU purchases of goods with high tax risk.
– Depositary: In the case of goods with high tax risk subject to intra-Community transactions in transit, either for goods unloaded in Romania for storage or for the formation of a new transport from one or more batches of goods, or for goods loaded after storage or after the formation of a new transport on the national territory from one or more shipments of goods.
The users specified above are obliged to make the ITU code available to the road transport operator, and as of July 1, 2022, they are obliged to declare themselves in RO eTransport.
Goods subject to high fiscal risk and consequently subject to transport monitoring (with attached nomenclature code for verification):
1. Vegetables, plants, roots and tubers, foodstuffs, under CN codes 0701 to 0714 including
2. Edible fruits; peel of citrus fruits or melons under CN codes 0801 to 0814 including
3. Beverages, spirits and vinegars ** under CN codes 2201 to 2208 inclusive
4. Salt; sulfur; earth and stone; gypsum, lime and cement under CN codes 2505 and 2517
5. Knitted garments and clothing accessories under CN codes 6101 to 6117 including
6. Garments and clothing accessories, other than knitted or crocheted, under CN codes 6201 to 6212 inclusive and CN codes 6214 to 6217 inclusive
7. Footwear, gaiters and the like; parts of these articles, under CN codes 6401 to 6405 inclusive
8.Iron, iron and steel, covered by CN codes 7213 and 7214
The road transport operator is any company that provides transportation of goods in the high fiscal risk category. The driver of the vehicle is obliged to submit, upon request of the competent bodies within the ANAF or Romanian Customs Authorities, the documents accompanying the transport of high fiscal risk goods.
In order to generate the ITU code, the users listed above, must declare in the electronic system the data related to the transport of high fiscal risk goods, with a maximum of 3 calendar days before the date declared for the start of the transport. The ITU code is valid for 5 calendar days from the date declared for the start of transportation.
It is forbidden to change the data in the Ro e-Transport system related to the transportation of goods after submission to the border crossing road.
In the situation where both high fiscal risk goods and other goods that do not fall into the category of high fiscal risk goods are transported, users are obliged to declare all the goods transported, and the ITU code(s) accompany their transport documents. .
Penalties
The following acts shall constitute contraventions, if they are not committed under such conditions as to constitute, according to criminal law, crimes:
(a) failure to comply with the provisions of Article 9 par. (2), Article 11 par. (2) and (4);
(b) declaration in RO e-Transport System of quantities other than those covered by the transportation of goods;
(c) failure to comply with the provisions of Article 8 par. (2), Art. 11 par. (3) and Art. 12;
d) non-compliance by the driver of the means of transportation with the provisions of Art. 10.
(2) The offenses provided for in Paragraph (1) (a) and (b) shall be punished by a fine of 10,000 lei to 50,000 lei in the case of natural persons or a fine of 20,000 lei to 100,000 lei in the case of legal persons, as well as confiscation of the value of the submerged goods .
(3) The contraventions stipulated in Paragraph (1) (c) shall be punished by a fine of 10,000 lei to 50,000 lei in the case of natural persons or a fine of 20,000 lei to 100,000 lei in the case of legal persons.
(4) Violations stipulated in Paragraph (1) (d) shall be punished by a fine of 5,000 lei to 10,000 lei.
As a reminder, the provisions come into effect on 07.01.2022 so please ask individual taxpayers to check whether the goods being transported are included in the listed list.
We remain available for any clarification needs
