Romania: tighter controls on high fiscal risk goods
Since 1 January 2023, the declaration of the transport of goods with a high fiscal risk has been mandatory in Romania through the RO e-Transport system. This obligation was extended to all types of goods on 1 January 2024. However, there was a grace period until 1 July 2024. From then on, strict controls and effective enforcement will be in place. For AEO-certified companies, registration has been temporarily suspended. If you export to Romania, this has major implications for you.
The RO e-Transport system is a digital platform developed by the Romanian government to monitor the transport of high fiscal risk goods (alcohol, tobacco, clothing,…) within the country. Internationally transported goods are also covered when they are in Romanian territory. The goods concerned must have a unique UIT(Unique Identification of Transport) code generated by the RO e-Transport system.
Originally, the obligation related only to high tax risk goods. It has now been extended to all types of goods.
Why was the system introduced?
The RO e-Transport system was introduced to combat tax evasion and prevent fraud. Thanks to this system, the Romanian government aims to monitor transport so that all goods involved can be taxed correctly. This is intended lead to proper collection of VAT, increase state revenue and curb illegal trade.
What is the UIT code?
The UIT code is generated by the RO e-Transport System. That unique code identifies the goods individually. To obtain an UIT code, the following data must be entered into the system: the consignor and consignee, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading, and details of the means of transport used.
Shipments lighter than 500 kg AND worth less than RON 10,000 (about EUR 2,000) do not require UIT registration.
Who should do the registration and apply for the UIT code?
All Romanian entities involved in intra-community transactions are responsible for declaring goods in the RO e-Transport system and generating the UIT code.
These legal entities are:
• For goods purchased in the EU: the beneficiary in Romania.
• For goods delivered in the EU: the seller in Romania;
• For goods in transit (goods temporarily stored in Romania for further national or international transport): the storage company.
• For goods imported or exported within customs transactions: the consignee in Romania indicated in the import customs declaration or the consignor in Romania indicated in the export customs declaration.
What should you do?
If you export goods to Romania, the recipient (your customer) in Romania should notify you whether they are covered by the RO e-Transport system. They need to create the UIT code. For this, he must have information about the transport, otherwise he will not get a code.
You should therefore inform us in advance whether your goods should have an OUT code or not (i.e. when your shipment weighs more than 500 kg and/or the value exceeds 10,000 RON). We will then provide you with the necessary transport information (tractor registration number, date of arrival, place of border crossing…). You must forward this information to your customer in Romania, who can create the code in the system. If necessary, we can also arrange this directly with your customer in Romania. If so, please provide us then the contact details (name, email address and phone number).
Your customer should then provide us with the UIT code in good time, as we have to include it on the transport document (CMR).
The UIT code can be requested up to three calendar days before the specified transport date and is valid until fifteen days after the specified transport date.
What are the penalties for non-compliance?
From 1 July, Romanian authorities will strictly monitor and enforce. Non-compliance with e-Transport rules are then punished with fines of up to RON 100,000 (about EUR 20,000). This may also lead to confiscation of the undeclared goods.
Do you still have questions about the RO e-Transport system? Then contact the Transuniverse Eastern Europe team: eastern.europe@transuniverse.be or +32 (0)9 253 31 25.
