Import Duties and Customs Taxes in Romania: A Comprehensive Guide

Romania, as a member of the European Union (EU), adheres to the EU's common customs tariff, which applies to all imports from outside the EU. The general duty structure is based on the Harmonized System (HS) of tariff classification. Tariff schedules are used to determine the duty rates for specific products, which vary by HS code/product category. Romania also participates in various trade agreements that can affect duty rates for certain imports. Understanding these agreements and the tariff schedules is crucial for importers to navigate the complexities of importing goods into Romania. The country's strategic location in Southeastern Europe makes it an attractive market for international trade, with its access to the Black Sea facilitating imports from around the world.

In Romania, Value-Added Tax (VAT) is applied to imports at a standard rate of 19%. This VAT rate is calculated on the customs value of the goods, which includes the cost, insurance, and freight (CIF) of the import, plus any applicable customs duty. The VAT is due when the goods are declared for importation and is typically paid by the importer. It's essential for importers to factor in this VAT when calculating the total cost of their imports, as it can significantly affect their bottom line. Reduced VAT rates may apply to certain goods, such as foodstuffs, pharmaceuticals, and children's clothing, but these are subject to specific conditions and not all imports qualify.

Romania, like other EU member states, applies a de minimis threshold for imports. This threshold is the value below which no customs duty or vat is charged on imports from outside the EU. The de minimis threshold in the EU is set at 22 euros for VAT and duty. However, this threshold applies only to goods that are not subject to excise duties or other restrictions. Importers should note that even if their imports qualify for duty-free and VAT-free treatment under the de minimis rule, they may still be required to submit a simplified customs declaration. It's also important to understand that the de minimis threshold does not apply to goods that are subject to restrictions or prohibitions, regardless of their value.

The customs value of imported goods in Romania is typically determined using the cost, insurance, and freight (CIF) method. This means that the value of the goods, the cost of insurance, and the cost of freight to the port of entry in Romania are all included in the calculation. The CIF value is used as the basis for calculating both customs duty and VAT. In some cases, the free on board (FOB) value might be used, especially if the seller is responsible for the goods only up to the point of loading onto the ship or aircraft. However, for customs purposes, the CIF value is the standard, as it reflects the total cost of getting the goods to Romania.

Romania uses the Harmonized System (HS) for classifying goods for customs purposes. The HS is an international standard for classifying traded products, and it is used by most countries, including all EU member states. The HS code is a 6-digit code that categorizes goods into different groups based on their characteristics and uses. Importers must accurately classify their goods using the appropriate HS code to determine the applicable customs duty rate and to comply with other regulatory requirements. The first six digits of the HS code are used worldwide, while additional digits may be added for national use, such as the 8-digit CN (Combined Nomenclature) code used in the EU.

The customs clearance process in Romania involves several steps, starting with the submission of a customs declaration. This declaration must include all relevant details about the goods, such as their HS code, customs value, and country of origin. Importers or their representatives must also provide supporting documents, such as commercial invoices, bills of lading, and certificates of origin. The customs authority will then review the declaration and documents to determine if the goods can be cleared. In some cases, physical inspection of the goods may be required. Once all requirements are met, the customs authority will release the goods, and the importer can proceed with collecting them.

In addition to customs duty and VAT, importers may be required to pay other fees when importing goods into Romania. These can include customs clearance fees, inspection fees, and storage fees, among others. The customs clearance fee is typically charged by the customs broker or the entity that handles the customs declaration on behalf of the importer. Inspection fees may be applied if the customs authority requires a physical inspection of the goods. Storage fees can accrue if the goods are not collected promptly after clearance, as they will be stored in a customs warehouse until picked up. Understanding these additional costs is essential for importers to accurately calculate the total cost of their imports.

Romania, as part of the EU, adheres to EU-wide regulations regarding the importation of certain goods. Some goods are prohibited from being imported, such as narcotics, counterfeit goods, and certain hazardous materials. Other goods may be subject to restrictions or require special licenses, such as firearms, explosives, and strategic goods. Importers must be aware of these restrictions to avoid any legal issues or penalties. The EU's dual-use export control regime also applies to imports, regulating goods that could have both civilian and military uses. Understanding and complying with these regulations is crucial for importers to ensure their goods are not detained or confiscated by customs authorities.

To import goods into Romania, importers must prepare and submit several key documents. The commercial invoice is a fundamental document that provides details about the goods, including their value, quantity, and country of origin. A bill of lading or air waybill serves as proof of the goods' shipment. Importers may also need to provide a certificate of origin, which confirms the country where the goods were produced. For certain goods, such as agricultural products or textiles, additional certificates like phytosanitary certificates or textile certificates may be required. Ensuring all documents are accurate and complete is essential for a smooth customs clearance process.

Calculating the landed cost of imports is essential for understanding the total cost of bringing goods into Romania. The landed cost includes the purchase price of the goods, freight and insurance costs, customs duty, and VAT. For example, if the purchase price of goods is 1,000 RON, the freight cost is 200 RON, and the insurance cost is 50 RON, the CIF value would be 1,250 RON. If the applicable customs duty rate is 5% and the VAT rate is 19%, the customs duty would be 62.5 RON (5% of 1,250 RON), and the VAT would be 237.5 RON (19% of 1,250 RON + 62.5 RON duty). The total landed cost would then be 1,550 RON (1,250 RON CIF + 62.5 RON duty + 237.5 RON VAT).