Procedures for import to Romania

Please, note that the following guidelines are only a reference with regards to the overview of the import procedures. In this
regard, several changes may apply to this guide, according to the goods traded or to the means of transportation.

I. Establishing the correct legal form of judicial person

1. In order to be able to make any type of trade in Romania, both at a national and international level, a judicial
person needs to be established, preferably a Limited Responsibility Society (SRL), as this type of enterprise has easier
access to any commercial operations. The application for registration should be filed at the National Commerce
Registry Office (ONRC). However, all types of judicial persons established in Romania are eligible for making
imports.
For further reference on how to establish a SRL, please refer to the following link:
http://www.onrc.ro/index.php/ro/inmatriculari/persoane-juridice/nume-colectiv

2. Any economic operator established in the European Union (EU) needs to have an Economic Operators
Registration and Identification number (EORI). The EORI number helps in lodging customs, Entry or Exit
Summary Declarations, in applying for the Authorized Economic Operator status and to apply for simplifications in
the economic procedures in the EU. Economic operators established outside the EU have to be assigned an EORI
number if they lodge a customs declaration, an Entry or an Exit Summary Declaration.
For more information regarding the EORI number in the EU, please refer to:
http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/general/eori/taxud1633_2008_rev2_en.pdf
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/eori/index_en.htm
https://www.customs.ro/UserFiles/EORI%20GDL%20TAXUD-2008-1633-REV%202-2-RO.pdf

In Romania, the authority responsible for the registration and attribution of the EORI number is the General
Directorate of Customs. The EORI number will be requested from the Regional Directorate of Customs from the area
of the company, through a registration request completed and printed through the online application EORI-RO.
For information regarding the EORI number in Romania, please refer to:
https://www.customs.ro/UserFiles/EORI%20GDL%20TAXUD-2008-1633-REV%202-2-RO.pdf
https://www.customs.ro/ro/e-customs/eori.aspx
For accessing the EORI-RO application and for completion guidelines for the registration request, please refer to:
https://www.customs.ro/ro/e-customs/eori/sistem_informatic.aspx

In order to support the request, the applicant will also file, together with the printed request, at the Regional
Directorate of Customs, copies of the registration document of the economic operator in case of judicial persons or the
ID card, in case of individuals. After checking the documents, the Regional Directorate of Customs will issue to the
applicant an attribution notification of the EORI number.
For contact details and addresses of the Regional Directorates of Customs and of the Regional Customs Offices, please refer to:
https://www.customs.ro/UserFiles/adrese%20de%20contact%20BV_site(1).pdf

3. In order to be able to proceed with the customs formalities, it is mandatory to become an Authorized Economic
Operator (AEO). The AEO can have access to simpler customs formalities, reduce the number of physical and
documents controls, receive priority treatment for the transports, chose the place where the controls are made, reduce
the amount of data that needs to be included in the customs declarations.
There are 3 types of AEO in Romania: AEOC (will benefit from simpler customs formalities), AEOS (will benefit
from security and assurance of the customs controls) or AEOF (will benefit both from simpler customs formalities and
security and assurance of the customs controls)
For more information on the AEO in Romania and in the EU, please refer to:
https://www.customs.ro/ro/e-customs/aeo.aspx
http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_security/aeo_guidelines_en.pdf
http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/aeo/index_en.htm

In order to become an AEO in Romania, considering all the eligibility criteria is met, the applicant must file at the
General Directorate of Customs (physically, at the registration of the General Directorate of Customs and online,

through email, at aeo_ro@customs.ro), a typical request form, the AEO self-evaluation questionnaire, the registration
certificate of the economic operator, the establishment paper, the criminal record of the legal representative of the
economic operator, the fiscal record, issued by the relevant fiscal authority and a declaration where the economic
operator engages to notify the General Directorate of Customs of any change to interfere in the future. After checking
the documents, the Regional Directorate of Customs will inform the applicant in written form about the results of his
application, including feedback.
For more information regarding the procedures and the eligibility criteria for the AEO certificate, please refer to:
https://www.customs.ro/UserFiles/File/BIANCA/AEO%20Norme.pdf
For a model of the request form, please refer to: https://www.customs.ro/UserFiles/CustomFiles/operatori%20economici%20autorizati/ANEXA
%201C-cerere%20AEO.pdf
For a model of the self-evaluation questionnaire, please refer to: https://www.customs.ro/ro/formulare.aspx - CHESTIONAR AEOAUTOEVALUARE
For a model of the engagement/security declaration, please refer to:
https://www.customs.ro/UserFiles/CustomFiles/operatori%20economici%20autorizati/declaratie%20de%20securitate.pdf

II. Preparing the documents

Any company or persons who develop import operations must have the following documents:
1. The external invoice (in foreign currency), completed in English at least 3 copies by the exporter, summarizing all
the essential points of the contract. The format of the invoice should be relative to the country of export.
2. The import contract (the value should be stated in the currency of the external invoice)
For a sample of the above document, please consult: https://www.dropbox.com/s/idfitym7lihksmp/2.%20Import%20contract.pdf?dl=0

3. The invoice for the freight transport and insurance (the format is similar to that of the external invoice), which
should be provided by the exporter.
4. The contract for the freight transport and insurance, provided by the exporter.
5. The international consignment note (CMR), issued by the exporter, together with the transporter, in order to
summarize the aspects of the freight transport and insurance invoice and, respectively, contract.
For a sample of the above document, please consult: https://www.dropbox.com/s/x40ogjso3p9lu8f/5.%20International%20consignment
%20note.pdf?dl=0

6. The establishment papers of the exporting company, provided by the exporter.

7. The establishment papers of the importing company.
8. The import license, if needed in Romania, most imports are free. License is needed in specific cases and for
specific types of freight, such as guns and ammunition. The import license is issued by the Ministry of Foreign Affairs
of Romania (www.mae.ro)
For a complete list of all the goods that need an import license, please refer to: http://www.dce.gov.ro/Materiale
%20site/texte_ref/ACORD_PRIVIND_PROCEDURILE_IN_MATERIE_DE_LICENTE_DE_IMPORT.html

9. The certificate of origin of the freight, issued by the customs office or by the chambers of commerce of the
exporting country
10. The quality conformity certificate, issued by a specialized certification body and provided by the producer of the
goods.
For a sample of the above document, please consult: https://www.dropbox.com/s/uben6bousylavft/9.%20Quality%20conformity
%20certificate.jpg?dl=0

11. The warranty certificate, provided by the producer

For a sample of the above document, please consult: https://www.dropbox.com/s/hwyec7jzk525g5f/10.%20Warranty%20certificate.doc?dl=0

12. The packing list, a list of all the packaging products used for the freight, provided by the exporter
For a sample of the above document, please consult: https://www.dropbox.com/s/y4i9vtt6g26wgju/11.%20Packing%20list.xls?dl=0

13. Other delivery notes, if needed, for sanitary-veterinarian, fito-veterinarian products etc, provided by the exporter.

For a sample of the above document, please consult: https://www.dropbox.com/s/paspb3zwdqjywzq/12.%20Delivery%20note.jpg?dl=0

14. The entry summary declaration (ENS) - The entry summary declaration contains advance cargo information
about consignments entering the EU. It must be lodged at the first customs office of entry to the EU by the carrier of
the goods (by the carrier of the goods, although in some cases it can be done by the importer-consignee, or a
representative of the carrier or importer) - even if the goods are not going to be imported to the EU.
For further information on the ENS, please refer to: http://ec.europa.eu/ecip/documents/procedures/import_faq_en.pdf

15. The single administrative document (SAD) - Goods are placed under a customs approved treatment or use using
the Single Administrative Document (SAD). The SAD can be presented to the customs authorities by the importer or a
representative, either electronically or by delivery directly to the premises of the customs office.
For further information on the SAD, as well as for a sample, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm
http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_code/guidance_transitional_sad_en.pdf

In Romania, the ENS, as well as the SAD are completed and lodged online through the application ICS-RO (Import
Control System). The ICS is a platform used in the entire European Union in order to ease the export formalities of the
Member States.
After the completion and the release for import, an Entry Summary Declaration (ENS) will be issued by the ICS-RO
application. The lodger will need to print the ENS and carry it with the freight and all the above mentioned documents
until the custom office of exit from the EU.
If any problem is encountered with the application, the Directorate for Customs Regulations must be contacted by
email at ro_icshd@customs.ro, or by phone, from Monday to Thursday between 8:30 AM to 5:00 PM, or on Friday
between 8:30 AM and 2:30 PM, at +4 021.310.70.42, 0752.119.260/ 0724.536.910.
For more information on the ICS-RO application, please refer to:
http://www.customs.ro/ro/e-customs/ics.aspx
http://www.customs.ro/ro/e-customs/ics/reglementari.aspx
http://www.customs.ro/ro/e-customs/ics/conectare_la_sistemul_informatic.aspx
http://www.customs.ro/ro/e-customs/ics/modulul_public_pentru_incarcarea_certificatelor_digitale_calificate.aspx
For details about how the ICS-RO should be used and how the Customs Declarations should be completed, please refer to:
https://www.customs.ro/UserFiles/File/ICS%20reglementari/ICS.pdf

III. Value for customs purposes

Most customs duties and VAT are expressed as a percentage of the value of the goods being imported. Customs
authorities define the value of merchandise for customs purposes based on its commercial value at the point of entry
into the EU: purchase price plus delivery costs up to the point where the goods enter the customs territory. This value
does not always to the price stated on the sales contract and may be subject to specific adjustments.
In order to prior determine the value of the customs tariffs, Romania implements the TARIR or TARIC RO online
application, whose link you may find below.
For more information, please refer to the following links:
the EU customs valuation system: http://ec.europa.eu/taxation_customs/customs/customs_duties/declared_goods/index_en.htm
the Romanian specific valuation system:
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala.aspx
the TARIR/TARIC RO application:
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala/prezentare_taric-ro.aspx
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala/instructiuni_de_utilizare/instructiuni_m
asuri_netarifare.aspx
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala/instructiuni_de_utilizare/instructiuni_m
eursing.aspx
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala/instructiuni_de_utilizare/ghid_completa
re_dau.aspx
https://www.customs.ro/ro/agenti_economici/taxe_vamale_si_masuri_de_politica_comerciala/reglementari.aspx
http://80.96.3.68:9080/taric/web/main_EN
http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=ro

IV. The customs formalities

The basic import procedure involving a customs office of import and a customs office of entry in Romania is
described below.

Declaration of the goods

The carrier, or another person with the carrier's knowledge and consent, lodges the ENS for all goods brought into the
customs territory of the Community. The ENS shall be lodged with the customs office of entry prior to arrival. The
deadline for lodging the ENS depends on the mode of transport carrying the goods:
Container maritime cargo: at least 24 hours before loading commences in the foreign port
Bulk maritime cargo: at least 4 hours before arrival
Short sea shipping: at least 2 hours before arrival
Short haul flights (less than 4 hours): at least by the actual time of take off of the aircraft
Long haul flights (4 hours or more): at least 4 hours before arrival at the first airport in the customs territory of
the EU
Road traffic: at least 1 hour before arrival.
Please, refer to Article 184a: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1993R2454:20090701:en:PDF

Acceptance-Risk analysis-Possible verification

The customs office of entry immediately upon receipt validates the ENS and notifies the person lodging the ENS of
the Movement Reference Number (MRN). The customs office of entry performs the security and safety risk analysis
for all the goods declared in the ENS, records the risk analysis results and, where appropriate, decides on the actions
to undertake for the goods to be brought into the customs territory of the Community.
When the means of transport arrives at the customs office of entry, the operator (or his representative) of the active
means of transport entering the customs territory of the Community lodges a notification of arrival with the customs
office of entry. It shall contain the particulars necessary for the identification of the ENS previously lodged in respect
of all goods carried on that means of transport. The notification of arrival is used to make the customs office of entry
aware of the arrival of the means of transport, to enable it to check the results of the previously carried out safety and
security risk analysis and, where appropriate, to initiate the appropriate controls.
Presenting the goods
The person who brings the goods into the customs territory of the Community (the carrier, its representative or the
person who assumes responsibility for carriage of the goods following such entry) shall present non-Community
goods to customs. The presentation shall take place upon arrival of the goods into the customs territory of the
Community.
The act of presentation can be made in following ways:
If the goods remain on the means of transport (primarily road and rail transport) but the goods enter the
customs territory, the act of presentation can consist of immediately lodging a customs declaration with the
customs office of entry
For sea and air transport, goods remaining onboard are declared at the place of unloading or transhipment
If the goods are to be unloaded and stored at the customs office of entry (primarily air and maritime transport),
the person presenting the goods lodges a summary declaration with the customs office of entry.
Therefore, the custom formalities of presentation and the consequent temporary storage can be made either at the
import customs office or at the entry customs office. In order to choose the right customs office where to make the
formalities, as the documents should be prior sent to it through the ICS-RO system, please refer to the following list
with all the relevant customs offices on the Romanian territory:
http://ec.europa.eu/taxation_customs/dds2/col/col_list.jsp?
Lang=ro&DesLang=&AllRoles=N&Country=RO&City=&trafficTypeCode=&roles=DES&roles=EIN&roles=ENL&roles=ENT&Expand=tru
e

Temporary storage
Non-Community goods brought into the customs territory of the Community cannot be released from the customs
office or other approved place at which they are presented until they are assigned to a customs-approved treatment or
use. In the meantime, the goods must remain under customs supervision and are held in 'temporary storage', either at
the customs office of presentation or at any other place designated, approved and controlled by that office.
The goods are normally placed in an approved temporary storage facility operated either by the importer or by a
storage-keeper; the person holding the goods may be required to provide a guarantee to cover any customs debt that

may arise. Where customs authorities themselves maintain a warehouse, they can require storage of the goods at this
place. A customs warehouse may also be used for temporary storage.
The goods must be assigned a customs-approved treatment or use within:
45 days from the date on which the summary declaration is lodged in the case of goods carried by sea;
20 days from the date on which the summary declaration is lodged in the case of goods carried otherwise than
by sea.
If the goods have not been assigned a customs-approved treatment or use within the prescribed period, the customs
authorities may, at the expense of the importer or the holder of the goods
remove the goods to a place under their supervision and /or
sell the goods or
destroy them
For further information of the temporary storage, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/temporary_storage/index_en.htm

Customs approved treatments

After the temporary storage, goods are assigned one of the following customs approved treatments or uses:
1. Release for free circulation
Goods are released for consumption once all the import requirements have been met:
all applicable tariff duties, VAT and excise duties have been paid
all applicable authorisations and certificates (e.g. for quotas, health requirements, etc.) have been
presented.
For further information on the free circulation, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/free_circulation/index_en.htm

2. Transit procedure
When goods are moved between customs offices in different EU countries, customs clearance formalities can be
transferred to the customs office of destination.
3. Customs warehousing
Imported goods can be stored in specially designated facilities, and duties, taxes and formalities suspended until the
goods are assigned another customs approved treatment.
For more information regarding the customs warehousing, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/customs_warehouses/index_en.htm

4. Inward processing
Goods can be imported into the EU, without being subject to duties, taxes and formalities, to be processed under
customs control and then re-exported out of the EU. If the finished products are not finally exported, they become
subject to the applicable duties and formalities.
For more information on the inward processing, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/inward_processing/index_en.htm

5. Temporary importation
Goods can enter the EU without payment of import duties, provided they are intended for re-export without
undergoing any change. The maximum period for temporary import is 2 years.
For further information on the temporary importation, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/temporary_importation/index_en.htm

6. Entry into a free zone or warehouse

Free zones are special areas within the EU customs territory where goods can enter without payment of customs
duties, VAT and excise duties, and without other import formalities until they are either assigned another approved
customs treatment or re-exported. Under this procedure, goods may also undergo simple operations such as processing
and re-packing. Romania has 4 free zones: Constanta, Braila, Galati and Giurgiu.
For further information regarding the free zones, please refer to:
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/free_zones/index_en.htm
https://www.customs.ro/ro/agenti_economici/proceduri_vamale/zone_libere_si_antrepozite_libere.aspx
For further information on the import procedures and documentation in Romania, as well as in the EU, please refer to the following:

the Romanian Customs Code: http://www.dreptonline.ro/legislatie/codul_vamal.php

the EU import guidelines: http://ec.europa.eu/ecip/documents/procedures/import_entry_guidelines_en.pdf
the General Directorate of Customs website: https://www.customs.ro/
the General Directorate of Customs website/documentation page:
https://www.customs.ro/ro/formulare.aspx
the EU import simulation website: http://ec.europa.eu/ecip/model_transactions/import/import_scenario/step3_en.htm