Romanian Ordinance no.41 of 08 April 2022 establishes the obligation to declare the road transports of goods with high fiscal risk on national territory by using RO e-Transport System. On 30 June 2022, the Romanian Government adopted the postponement of fines for contraventions concerning RO e-Transport until 01 October 2022.
On 30 June 2022, Romanian Government also published the procedure for the application of RO e-transport by the Order of National Agency for Fiscal Administration and Romanian Customs Authority available here .
RO e-Transport system monitors the vehicles with a permissible laden mass of minimum 3,5 tonnes, loaded with goods with a high fiscal risk with total gross mass higher than 500 kg or a total value higher than 10,000 lei, relating to at least one business relation which is the object of the transport. The RO e-Transport system monitors the movement of goods with high fiscal risk on the national territory, including the following types of operations: transport of goods representing intra-community acquisitions and deliveries, transport of goods subject to customs operations, transport of goods between two locations located on national territory. Detailed information on the transports monitored by RO e-Transport is provided by Ordinance 41/2022.
The obligation to declare the goods in the RO e-Transport System belongs to the following users:
a) the consignee registered in the import customs declaration, respectively the sender registered in the export customs declaration, in case of goods with high fiscal risk that are the subject of import or export operations, as the case may be;
b) the beneficiary from Romania, in case of the acquisition of goods with high fiscal risk from an EU country;
c) the Romanian supplier, in case of national transport or goods with high fiscal risk delivered in an EU country, as the case may be;
d) the owner of the warehouse, in the case of goods with high fiscal risk which are the subject of intra-Community transactions in transit, both for goods unloaded on Romanian territory for storage or for the formation of a new transport from one or more lots of goods, and for goods loaded after storage or after the formation of a new transport on the national territory from one or more consignments of goods.
The users mentioned above are obliged to make available to the road transport operator the UIT code related to the transported goods, directly or through the transport organizer, as the case may be, at the latest upon presentation of the vehicle at the border crossing point at the entrance to Romania, or at the place of import, respectively when the vehicle is actually set in motion, as the case may be. The UIT code will be mentioned on the transport document.
Through RO e-Transport System, information is notified to the parties involved in the transport of the goods with high fiscal risk on the national territory.
The users are obliged to declare in RO e-Transport System the data regarding the transports of goods with high fiscal risk, so that they can be identified by an UIT code.
The driver is obliged to present the documents that accompany the transport of goods with high fiscal risk, upon the request of the competent authorities within the National Agency for Fiscal Administration or of the Romanian Customs Authority. UIT code has a 5 days validity. Fines from 5,000 to 10,000 lei are applied if the driver of the transport vehicle does not present at the request of the National Agency for Fiscal Administration or the Romanian Customs Authority the documents accompanying the transport of goods with high fiscal risk.
The list of the goods with fiscal risk that will be declared in e-Transport are as follows:
• vegetables, plants, roots and tubers, food, according to NC codes 0701 to 0714;
• comestible fruits; peel of citrus fruits or melons, according to NC codes 0801 to 0814;
• beverages, alcoholic beverages and vinegar (are excluded the excise goods which travel in a suspensive excise duty regime), according to NC codes 2201 to 2208;
•salt; sulfur; soil and stones; ipsos, lime and cement, according to NC codes 2505 and 2517;
• clothing and clothing accessories, knitted or crocheted, according to NC codes 6101 to 6117;
• clothing and clothing accessories, other than knitted or crocheted, according to NC codes 6201 to 6212 and NC codes 6214 to 6217;
• footwear, gaiters and other similar goods; parts of these goods, according to NC codes 6401 to 6405;
• cast iron, iron and steel, according to NC codes 7213 and 7214.